XPortKnock Glossary — Indian Export Compliance & Amazon FBA Terms

Plain-English definitions of the terms every Indian FBA exporter needs to know: EDPMS, eBRC, ICEGATE, RoDTEP, FEMA and 29 more.

• AD Bank (Authorised Dealer Bank) — An Indian bank licensed by RBI to handle foreign-exchange transactions on behalf of customers. Every exporter must nominate one AD Bank per shipping bill.
• Advance Authorisation Scheme — DGFT scheme allowing duty-free import of inputs required to make export products. Bound by export obligation and value addition norms.
• Amazon Settlement Report — Amazon's fortnightly ledger of unit sales, fees, and payouts. The primary source document for FBA reconciliation and EDPMS closure.
• BRC (Bank Realisation Certificate, paper form) — The pre-2012 paper predecessor of eBRC. Some legacy claims still reference paper BRCs; modern claims all use electronic eBRCs.
• CIF (Cost, Insurance, Freight) — Incoterm where the exporter pays cost of goods, insurance, and ocean freight to the destination port. Common for door-to-warehouse FBA shipments.
• Consignee — The party named on the shipping bill and bill of lading as the recipient of the goods. For FBA shipments, typically Amazon's warehouse operating entity.
• Deemed Export — Domestic supplies treated as exports for scheme benefit purposes — typically to SEZs, EOUs, or against Advance Authorisation. Not relevant to most FBA sellers.
• DGFT (Directorate General of Foreign Trade) — The Ministry of Commerce arm that issues IECs, administers export incentive schemes, and maintains the caution list of defaulting exporters.
• eBRC (Electronic Bank Realisation Certificate) — AD Bank-issued certificate confirming foreign-exchange realization against a specific shipping bill. Consumed by DGFT for scheme benefit claims like RoDTEP.
• EDPMS (Export Data Processing and Monitoring System) — RBI's system for tracking foreign-exchange realization against every Indian export shipping bill. Non-realization within 9 months triggers caution-listing.
• EPCG (Export Promotion Capital Goods) Scheme — DGFT scheme allowing duty-free import of capital goods (machinery, equipment) tied to a multi-year Export Obligation.
• FBA Fees — The umbrella term for all fees Amazon deducts from FBA sellers — fulfillment, storage, long-term storage, removals, and returns.
• FBA Fulfillment Fee — Per-unit charge Amazon deducts for pick, pack, and ship of an FBA order. Varies by product size tier and destination marketplace.
• FEMA (Foreign Exchange Management Act) — 1999 Indian legislation regulating all foreign-exchange transactions, including export proceeds realization and import payments.
• FOB (Free On Board) — Incoterm where the exporter's responsibility ends when goods are loaded onto the vessel at the port of loading. The FOB value is what most Indian shipping bills declare.
• Foreign Inward Remittance — Any foreign-currency payment arriving in India through the banking system. Every FBA settlement credit is a foreign inward remittance.
• GSTR-1 Export Section (Table 6A) — The section of GSTR-1 monthly return where Indian exporters report export invoices. Feeds automatically into refund/scheme workflows.
• HS Code (Harmonized System Code) — The globally standardized product classification code used in customs declarations. Determines duty rates, RoDTEP eligibility, and export scheme benefits.
• ICEGATE (Indian Customs EDI Gateway) — CBIC's electronic gateway for filing and tracking Indian customs documents. Home of every shipping bill filed at any Indian port.
• ICES (Indian Customs EDI System) — The backend customs data system that stores every filed shipping bill and bill of entry. Fronted by the ICEGATE portal for users.
• IDPMS (Import Data Processing and Monitoring System) — RBI system tracking whether foreign-exchange payments for Indian imports match legitimate imports declared at customs. Import counterpart of EDPMS.
• IEC (Import Export Code) — 10-digit code issued by DGFT that identifies an Indian importer or exporter. Mandatory for any cross-border trade activity.
• Letter of Credit (LC) — A bank-issued guarantee to pay an exporter on presentation of specified shipping documents. Traditional B2B export payment instrument, rarely used for FBA.
• LUT (Letter of Undertaking) for GST — Annual GST filing that allows Indian exporters to ship without paying IGST upfront (and claiming refund later). Standard for FBA sellers.
• MEIS (Merchandise Exports from India Scheme) — Historical DGFT export incentive scheme (2015-2020), replaced by RoDTEP in 2021. Still queried by exporters looking at pre-2021 records.
• Nostro Account — A foreign-currency account an Indian bank holds with a correspondent bank abroad, used to receive foreign-exchange inward remittances.
• RBI Caution List — RBI-maintained database of Indian exporters and importers who have failed FEMA foreign-exchange obligations. Being listed freezes new export filings.
• Referral Fee (Amazon) — Amazon's marketplace commission on every consumer sale. Typically 15% of item price + shipping. Deducted at settlement level.
• Reserved Amount (Amazon) — Portion of Amazon's payable that Amazon withholds against future refunds and chargebacks. Not realized proceeds until released in a later settlement.
• RoDTEP (Remission of Duties and Taxes on Export Products) — DGFT scheme reimbursing Indian exporters for embedded taxes and duties in their exports. Rates vary by HS code.
• ROSCTL (Rebate of State and Central Taxes and Levies) — DGFT scheme specific to apparel and made-up textile exports. Reimburses embedded state and central taxes not covered under RoDTEP.
• Shipping Bill — The customs export declaration filed at an Indian port. Every export must have a shipping bill; it's the atomic unit of EDPMS closure.
• SWIFT (Society for Worldwide Interbank Financial Telecommunication) — The global cooperative that runs the standardized messaging network banks use to send cross-border payment instructions.
• UTR (Unique Transaction Reference) — The unique identifier assigned to every wire transfer in India. The primary key for matching bank credits to source transactions.