Legal Citation CBIC Instruction No. Instruction No. 19/2026- Customs, dt. 05-10-2026
Executive Analysis & Operative Guidance
✦ Executive Directive & Regulatory Background

This CBIC instruction clarifies the procedure for authentication and forwarding of Export Declaration Forms (EDFs) at Non-EDI Customs locations, mandated by the new Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026.

Key Statutory Takeaways & Compliance Mandates
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The instruction outlines the responsibilities of Customs Commissioners at Non-EDI ports to receive, authenticate, and forward physical EDFs to the respective Authorised Dealers (AD
Key Procedural Changes & Industry Impact
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    Official CBIC Publication
    Refer to the Plain Summary & Analysis above for legal details.
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