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· EY IndiaE-commerce FDIOfficial

2026 export inventory exception: effective date

Summary

Press Note 3 (23 Jul 2026) took effect on 3 September through the FEMA rules notification (S.O. 4870(E), 2 Sep 2026).

Key points
  • Scope: goods made or produced in India
  • Direction: exports only
  • Keep export and domestic stock separate
What it means for Korean companiesA structure where Korean-made goods are stored in an Indian warehouse and sold to third countries is unlikely to qualify.

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2026 export inventory exception: effective date · Adullam Commerce & Marketing