EDPMS, IDPMS and e-BRC: closing export and import bills from SAP

What changed on 1 October 2026?

RBI's Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 (Notification FEMA 23(R)/2026-RB, 13 January 2026) came into force on 1 October 2026. They replace the 2015 export regulations with one framework for exports and imports of goods and services.

The points that matter most for SAP finance and EXIM teams:

• Export proceeds must be realised and repatriated within nine months from the date of shipment for goods, and from the invoice date for services, or 12 months where the export is invoiced or settled in Indian rupees, subject to the applicable provisions and extensions.
• Write-offs work differently. The earlier fixed write-off limits are replaced by a framework under which the authorised dealer (AD) bank can permit a reduction in export value on the merits and under its own policy.
• Import payments follow the contract. The regulations do not set one universal deadline for paying for imports; the timeline follows the underlying contract, and the AD bank can allow an extension if it accepts the reasons for delay. The bank must monitor its IDPMS entries and follow up with the importer.

What is EDPMS?

The Export Data Processing and Monitoring System (EDPMS) is RBI's system for tracking whether every export is paid for. For goods exported through an EDI port, the export declaration is treated as part of the shipping bill, so customs sends the shipping bill data to EDPMS and no separate declaration is needed. The exporter's bank then:

1. receives the shipping bill in EDPMS against the exporter's bank (the AD code on the shipping bill);
2. receives the foreign currency payment, recorded as an inward remittance;
3. links the payment to the shipping bill and closes it in EDPMS once the full value is realised.

A shipping bill not closed within the realisation period shows as outstanding. That can lead to bank follow-up, a caution listing and recovery of export benefits. Penalties may be imposed under section 13 of FEMA, depending on the nature and amount of the contravention, although an overdue entry alone does not establish a penalty.

What is IDPMS?

The Import Data Processing and Monitoring System (IDPMS) does the same for imports. Customs reports each bill of entry to IDPMS. The importer's bank records each import payment as an outward remittance and settles it against the matching bill of entry. A payment made in advance stays open until the bill of entry is linked to it.

What is e-BRC, and how does self-certification work?

The electronic Bank Realisation Certificate (e-BRC) is DGFT's proof that an export has been paid for. Since DGFT's revamped system (Trade Notice 33/2023-24, 10 November 2023), banks send inward remittance messages (IRMs) to DGFT electronically. Exporters match each IRM to their shipping bills, SOFTEX forms or invoices and self-certify the e-BRC, free of charge. Exporters can do this on the DGFT portal or through the DGFT API.

e-BRCs are used as proof of realisation, for example for export incentives and GST purposes. Drawback and RoDTEP already received are recovered if proceeds are not realised in time (Drawback Rules 2017, rule 18; FTP 2023, para 4.54(viii)).

Why do shipping bills stay open in EDPMS?

• Part payments, or one payment for several invoices, that the bank cannot match line by line.
• Bank charges or discounts deducted abroad, so the realised amount is lower than the shipping bill value. These need a reduction approved by the AD bank.
• Wrong AD code or IEC on the shipping bill, so it goes to a bank that never receives the payment.
• Third-party or netted payments that do not clearly reference the export.
• No link in SAP between the customer invoice, the shipping bill number and the incoming payment, so nobody can see what is still open before the deadline.

How do you stay inside the nine-month window?

• Record the shipping bill number and date against every export invoice in SAP.
• Age open export receivables against the realisation date, not only against payment terms.
• Match each inward remittance to shipping bills as soon as it is received, and self-certify the e-BRC.
• Check EDPMS outstanding reports from your bank against SAP every month.
• For imports, give the bank each bill of entry promptly so advance payments are settled in IDPMS.

How do OptiEXIM and OptiEXIMc handle realisation?

• e-BRC through the DGFT API. e-BRCs are self-generated through DGFT integration, from the remittances matched in the system.
• EDPMS and IDPMS status through bank APIs. Where the bank publishes APIs, the status of shipping bills and bills of entry is tracked from the system; otherwise supported manual uploads are used.
• Trade finance. Letter of credit lifecycle, documents against acceptance (DA), documents against payment (DP), open account and advance payment are handled, and LC applications can be filed with banks' portals.
• Certificate of Origin filing for Indian exports through DGFT integration.

Frequently asked questions

What is the export realisation period from 1 October 2026?

Nine months from the date of shipment for goods (and from the invoice date for services), or 12 months where the export is invoiced or settled in Indian rupees, under RBI's FEMA (Export and Import of Goods and Services) Regulations, 2026.

What is EDPMS?

RBI's Export Data Processing and Monitoring System. It tracks every shipping bill until the exporter's bank confirms the export proceeds have been realised.

What is IDPMS?

RBI's Import Data Processing and Monitoring System. It matches import payments with bills of entry so every outward remittance is backed by an import.

Do I need to submit an EDF for goods exported through an EDI port?

No. For EDI ports the export declaration is treated as part of the shipping bill.

What is a self-certified e-BRC?

Since DGFT's 2023 revamp, banks send inward remittance messages to DGFT, and exporters match them to shipping bills or invoices and generate the e-BRC themselves, free of charge.

What happens if export proceeds are not realised in time?

The shipping bill stays outstanding in EDPMS until it is closed or regularised through the AD bank, and the exporter must seek an extension or a reduction where applicable. Drawback and RoDTEP received on the export can be recovered, with interest where applicable. If proceeds stay unrealised for more than one year beyond the due date, further exports are allowed only against full advance payment or an irrevocable letter of credit.

Why does a shipping bill stay open after the customer has paid?

Usually because the payment cannot be matched: part payments, bank charges deducted abroad, a wrong AD code on the shipping bill, or a payment covering several invoices.

How do OptiEXIM and OptiEXIMc help?

They generate e-BRCs through the DGFT API, track EDPMS and IDPMS status through bank APIs where available, and manage letters of credit and other payment terms, so each shipping bill can be matched to its payment and closed.

Sources

• RBI Notification FEMA 23(R)/2026-RB, 13 January 2026: Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, in force 1 October 2026
• DGFT e-BRC system (Trade Notice 33/2023-24, 10 November 2023)
• Customs and Central Excise Duties Drawback Rules, 2017, rule 18 (recovery when proceeds are not realised)
• Foreign Trade Policy 2023, Chapter 4, para 4.54(viii) (RoDTEP recovery)