ARTICLE
19 August 2026

FDI Policy Update - Inventory Based E-Commerce Model For Exports

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Aurtus Consulting LLP

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Aurtus is a full-service boutique firm providing well-researched tax, transaction and regulatory services to clients in India as well as globally. At Aurtus, we strive to live up to our name, which is derived from ’Aurum’ - signifying the gold standard of services and ‘Ortus’ – implying a sunrise of fresh/innovative ideas and thought leadership. We help our clients navigate the complex world of tax and regulatory laws while providing them with thoroughly researched, practical and value-driven solutions. Our solutions and the holistic implementation support, cover not only all the relevant tax and regulatory aspects but also the contemporary trends and commercial realities. Our clients include reputed Indian corporations, MNCs, family offices, HNIs, start-ups, venture capital funds, private equity investors, etc.
The Department for Promotion of Industry and Internal Trade (‘DPIIT’) issued a Press Note No. 3 (2026 Series) on 23 July 2026 amending the Consolidated FDI Policy Circular of 2020 dated 15 October 2020 (‘FDI Policy’) in relation to foreign funded e-commerce companies.
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BACKGROUND

  • The Department for Promotion of Industry and Internal Trade (‘DPIIT’) issued a Press Note No. 3 (2026 Series) on 23 July 2026 amending the Consolidated FDI Policy Circular of 2020 dated 15 October 2020 (‘FDI Policy’) in relation to foreign funded ecommerce companies.
  • With this amendment, an e-commerce entity with foreign investment is permitted to operate an inventory-based model exclusively for the export of goods manufactured
    in India. In other words, an FDI backed e-commerce entity can now purchase goods manufactured in India, hold them as inventory and sell them directly to customers
    outside India.
  • We have summarized below the current regulatory position under FEMA, together with the amendments introduced by the DPIIT.

CURRENT POSITION

  • Under the extant FDI policy, 100% FDI under the Automatic Route is permitted only in:
    - B2B E-commerce activity (i.e., online wholesale trading); and
    - Marketplace Model of E-commerce (where FDI backed entity acts purely as a facilitator between buyer and seller, without owning inventory)
  • FDI is not permitted in the inventory-based model of e-commerce, i.e., where the ecommerce entity owns the inventory of goods and sells directly to the end users.

AMENDMENT

  • As per the amendment, a foreign owned e-commerce entity would now be able to procure goods from Indian manufacturers, own the inventory and export them directly to overseas consumers.
  • Further, the exports under this model should be in compliance with:
    - Foreign Trade Policy 2023 (FTP) read with the Handbook of Procedures (HBP); and
    - Foreign Exchange Management (Export of Goods & Services) Regulations, 2015
  • The amendment will come into effect upon issuance of the corresponding FEMA notification.

AURTUS COMMENTS

  • The amendment opens up a new export channel for Indian manufacturers, particularly MSMEs, by giving them access to the global reach and logistics networks of large e-commerce platforms.
  • The amendment supports the Government's export promotion agenda amidst ongoing tariff and geopolitical challenges, while retaining the ban on FDI in inventory-based e-commerce for domestic sales to Indian consumers to protect domestic brick-and-mortar retailers.
  • Businesses operating both export and domestic e-commerce channels may need to maintain clear operational segregation and robust internal controls to ensure that inventory procured under the export relaxation is not diverted to the domestic
    market.
  • The policy change is not operational yet. It will become effective only upon issuance of the FEMA notification.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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