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        Appendix-02U - Electronic Bank Realization Certificate(e-BRC)

        Foreign Trade - Handbook of Procedures, 2023
        Appendix Appendix

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        Electronic Bank Realization Certificate provides system-generated verification of export realisations with QR validation and INCOTERMS note. The Electronic Bank Realization Certificate (Appendix-02U) is a system-generated Statement of Bank Realisation listing exporter, shipping, bank and certificate details, dates, total and net realised values, currency and printing timestamp, with QR Code/online validation; the realised value may be in foreign currency or INR and reported on CIF, C&F, FOB or other INCOTERMS, so inclusion of commission, freight or insurance depends on contractual terms and may require exporter confirmation.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Electronic Bank Realization Certificate provides system-generated verification of export realisations with QR validation and INCOTERMS note.

                              The Electronic Bank Realization Certificate (Appendix-02U) is a system-generated Statement of Bank Realisation listing exporter, shipping, bank and certificate details, dates, total and net realised values, currency and printing timestamp, with QR Code/online validation; the realised value may be in foreign currency or INR and reported on CIF, C&F, FOB or other INCOTERMS, so inclusion of commission, freight or insurance depends on contractual terms and may require exporter confirmation.





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                              ActsIncome Tax
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