TaxTMI 
TaxTMI 
DGFT Exempts Low-Value Export Consignments up to Rs. 3 Lakh from RCMC Requirement
X X X X Extracts X X X X
X X X X Extracts X X X X
....GFT Exempts Low-Value Export Consignments up to Rs. 3 Lakh from RCMC Requirement<br>By: - YAGAY and SUN<br>Customs - Import - Export - SEZ<br>Dated:- 3-10-2026<br>The Government of India has introduced an important compliance relief for exporters undertaking small-value shipments. Through Notification No. 36/2026-27 dated 15 September 2026, the Directorate General of Foreign Trade (DGFT), under the Ministry of Commerce & Industry, has amended the Foreign Trade Policy (FTP), 2023 to provide a de minimis exemption from the requirement of Registration-cum-Membership Certificate (RCMC) or Certificate of Registration for export consignments having a Free-on-Board (FOB) value of up to Rs. 3,00,000. The measure is aimed particularly at facilita....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ting small-value exports through postal, courier and other emerging channels. It is expected to reduce procedural requirements for exporters handling relatively small consignments while retaining the existing RCMC framework for shipments exceeding the prescribed threshold. What does the notification provide? The notification has been issued by the Department of Commerce, Directorate General of Foreign Trade, under the powers conferred by Section 5 of the Foreign Trade (Development & Regulation) Act, 1992, read with paragraph 1.02 of the Foreign Trade Policy, 2023, as amended from time to time. It amends paragraph 2.57 of the Foreign Trade Policy, 2023 by inserting a new sub-paragraph, paragraph 2.57(c). The newly inserted provis....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ion states, in substance, that notwithstanding the existing provisions of paragraph 2.57(a) and (b), the requirement of an RCMC or Certificate of Registration will not apply where the FOB value of an export consignment does not exceed Rs. 3,00,000. The amendment has been made effective immediately from the date of the notification. In practical terms, an exporter whose individual export consignment has a FOB value of Rs. 3 lakh or less will not be required to obtain an RCMC or Certificate of Registration merely to satisfy the requirement covered by paragraph 2.57. Understanding the Rs. 3 lakh threshold The most important feature of the notification is the Rs. 3,00,000 de minimis limit. The exemption is based on the FOB value ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of the export consignment. FOB, or Free on Board, is a standard international trade valuation concept referring to the value of the goods at the specified point of shipment, excluding certain costs incurred beyond that point. Accordingly, the threshold should be understood as a consignment-level value limit. Where the FOB value of the relevant export consignment is Rs. 3,00,000 or below, the exemption under the newly inserted provision applies. On the other hand, where the FOB value exceeds Rs. 3,00,000, the notification does not provide an exemption. The existing requirement of holding a valid RCMC or Certificate of Registration will continue wherever that requirement is otherwise applicable under the Foreign Trade Policy, 2023. T....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hus, the amendment creates a clear dividing line: • FOB value up to Rs. 3,00,000: RCMC/Certificate of Registration requirement is exempted under the new provision. • FOB value above Rs. 3,00,000: Existing RCMC/registration requirements continue wherever otherwise applicable. Why is the amendment significant? RCMC-related compliance can be particularly relevant to businesses that are new to exporting or operate on a small scale. For an established exporter handling large commercial shipments, such requirements may form part of routine export documentation. For a micro, small or emerging exporter, however, additional registration and documentation requirements can represent a relatively greater administrative b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....urden. The government's stated objective is to promote small-value exports, particularly exports made through postal, courier and other emerging channels. This is significant because modern cross-border commerce increasingly allows businesses and individual sellers to reach overseas customers without relying exclusively on traditional large-volume export models. Small consignments can arise from e-commerce transactions, sample shipments, specialised products, handicrafts, niche merchandise and other forms of international trade. By removing the RCMC requirement for consignments within the prescribed value limit, the amendment seeks to make the compliance framework more proportionate to the size of the transaction. Particular....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... relevance to postal and courier exports The notification specifically highlights exports through Postal, Courier and other emerging channels. Traditional export processes were largely designed around conventional commercial shipments. However, the growth of e-commerce and digitally enabled businesses has increased the volume of comparatively small international shipments. A seller may, for example, receive an overseas order that is commercially modest in value but still requires compliance with India's export procedures. For such exporters, a requirement designed primarily around conventional export activity can become an entry barrier. The Rs. 3 lakh exemption potentially addresses this issue by removing the RCMC/Certifica....
X X X X Extracts X X X X
X X X X Extracts X X X X
....te of Registration requirement for qualifying consignments. Importantly, however, the exemption is not a blanket exemption from all export regulations. It specifically concerns the requirement identified in the inserted provision. Exporters must therefore continue to comply with other applicable customs, foreign exchange, tax, product-specific, licensing, shipping and documentation requirements. The amendment does not abolish RCMC requirements It is important to distinguish between an exemption for low-value consignments and a complete removal of RCMC requirements. The notification does not state that exporters generally no longer need an RCMC. Instead, it introduces a specific exception for consignments whose FOB value does not....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... exceed Rs. 3 lakh. For consignments above that limit, the notification expressly provides that a valid RCMC or Certificate of Registration will continue to be required wherever such requirement is otherwise applicable under the Foreign Trade Policy, 2023. Therefore, exporters should not interpret the notification as a universal relaxation of RCMC requirements. Potential impact on small exporters The measure could be particularly relevant to small businesses, new exporters, artisans, manufacturers, traders and businesses using e-commerce or courier-based international distribution. The principal benefit is a reduction in one layer of procedural compliance for eligible low-value shipments. This may make it easier for businesse....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s to test international markets, fulfil individual overseas orders and undertake small-scale cross-border transactions. For emerging exporters, the exemption may also reduce the administrative friction associated with starting export activity. A business can potentially undertake qualifying low-value consignments without the RCMC/registration requirement covered by the amendment. The government's stated policy objective-promoting small-value exports-therefore aligns the compliance requirement more closely with the monetary value of individual consignments. What exporters should check Despite the relaxation, exporters should carefully examine each shipment before relying on the exemption. First, the FOB value of the releva....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt consignment should be determined correctly. The Rs. 3 lakh threshold is not simply a general annual turnover limit or an exporter's aggregate annual export limit; the notification specifically refers to the FOB value of an export consignment. Second, exporters should determine whether an RCMC is actually required for their particular export activity under the existing FTP provisions. The exemption applies to the requirement covered by the notification and does not remove other regulatory requirements. Third, product-specific restrictions or permissions may continue to apply. Certain goods can be subject to licensing, certification, quality-control, sanitary, phytosanitary, strategic-trade or other regulatory requirements. Fo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....urth, exporters should continue to comply with customs and other applicable procedures governing the chosen export channel. Examples for easier understanding Consider an exporter sending a consignment with an FOB value of Rs. 1,50,000. Since the value does not exceed Rs. 3 lakh, the RCMC/Certificate of Registration requirement covered by new paragraph 2.57(c) would not apply. If another exporter sends a consignment with an FOB value of Rs. 3,00,000 exactly, it also falls within the exemption because the notification uses the expression "does not exceed Rs. 3,00,000." However, if the FOB value is Rs. 3,00,001, the consignment exceeds the prescribed threshold. The exemption would therefore not apply, and the existing RCMC or Certi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ficate of Registration requirement would continue wherever otherwise applicable. These examples also demonstrate the importance of accurately determining the FOB value of each consignment. Effective date The notification was issued in New Delhi on 15 September 2026 and states that the amendment takes effect with immediate effect. It has been issued with the approval of the Minister of Commerce & Industry and is signed by Lav Agarwal, Director General of Foreign Trade & Ex-officio Additional Secretary to the Government of India. The notification is intended for publication in the Gazette of India Extraordinary, Part II, Section 3, Sub-section (ii). Conclusion The amendment introduced through DGFT Notification No. 36/2026....
X X X X Extracts X X X X
X X X X Extracts X X X X
....-27 represents a targeted compliance relaxation for small-value exports. By exempting export consignments with an FOB value of up to Rs. 3 lakh from the applicable RCMC or Certificate of Registration requirement, the government has sought to facilitate smaller cross-border transactions and encourage exports through postal, courier and emerging channels. The measure is particularly relevant in an environment where e-commerce and digital business models are creating more opportunities for Indian businesses to serve international customers through comparatively small shipments. At the same time, the notification should not be interpreted as a general abolition of RCMC requirements. The exemption is limited to qualifying consignments up t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o Rs. 3 lakh, while consignments exceeding Rs. 3 lakh remain subject to the existing RCMC or Certificate of Registration requirements wherever those requirements otherwise apply under the Foreign Trade Policy, 2023. For exporters, the key takeaway is therefore straightforward: a low-value export consignment with an FOB value of Rs. 3,00,000 or less can benefit from the newly introduced RCMC/registration exemption, subject to all other applicable export laws and procedures. The amendment provides a targeted reduction in compliance for small-value exports while preserving the broader regulatory framework applicable to higher-value and otherwise regulated export transactions. *** =============<br> Scholarly articles for knowledge shar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing by authors, experts, professionals ....