The Framework defines Exporter-on-Record (EOR), Seller-on-Record (SOR), Export Inventory, Domestic Inventory and Export Rebates and Refunds (ERR), and enables export-only inventory operations through registered EORs in accordance with the Consolidated FDI Policy. 27/2026-27-DGFT | Dated: 5th August 2026Subject: Introduction of Inventory-based Cross-border E-Commerce Export Framework under FTP -regardingS.O. Export Rebates and Refunds shall not include non-transferrable duty remission instruments such as Advance Authorisation or EPCG Authorisation. The Exporter-on-Record shall be entitled to claim Export Rebates and Refunds in accordance with provisions of the FTP and relevant notifications. 9.19 Utilisation of E-Commerce Export Hubs (ECEHs)The Exporter-on-Record shall, to the extent practicable, utilise notified E-Commerce Export Hub (ECEH) infrastructure for operations under this Framework, subject to the operational readiness and available capacity of such facilities.