How Can Amazon Global Sellers in India Receive International Payments in 2026?

• Ticket size: Each order is a retail sale to an individual shopper. Amazon pools many orders into one disbursement per settlement period, after deducting its fees, so a single payout to India can cover hundreds of orders and many shipping bills.
• Currencies: Buyers pay in the currency of each Amazon store, such as USD, GBP, EUR or AED. Amazon pays only in the local currency of the country where the deposit bank account sits, so an Indian bank account receives INR (supported disbursement currencies).
• Geography: Indian sellers list on overseas Amazon stores such as the US, UK, Europe and the Middle East. Orders are either shipped by the seller to each buyer, or stock is sent in bulk to Amazon fulfilment centres abroad and sold from there (how Global Selling works).
• Payment methods: Shoppers pay Amazon at checkout, and the seller has no direct payment from the buyer. Amazon pays sellers by ACH or electronic funds transfer to a bank account, and cannot pay to a credit card or an online payment system (how Amazon transfers payments).

1. 1Shopper pays AmazonDeduction: None at this stage. The buyer pays the full retail price to Amazon in the store currency at checkout.
2. 2Amazon selling feesDeduction: Referral fee, selling plan fee and any fulfilment or shipping fees. Amazon deducts its fees from sale proceeds before it calculates the amount payable to the seller.
3. 3Reserve and settlementDeduction: A temporary hold, not a charge. Funds wait for the delivery date reserve and any account level reserve before they can be paid out.
4. 4Currency conversionDeduction: A conversion fee and the exchange rate spread. Store currency is converted to INR by Amazon's service provider, or by the wallet or provider you chose.
5. 5Indian bank accountDeduction: Usually none, though some banks charge for inward remittances. The AD bank credits INR and uses the remittance details to match receipts against shipping bills in EDPMS.

The table ranks platforms with full published pricing for USD by the INR received on USD 3,000, then lists other business platforms that accept USD, unranked. Fees were checked on 30 Sept 2026 or later.

Each row applies the platform's published fee, FX markup and 18% GST on the fee to the mid-market rate of ₹94.62 per USD for 4 Nov 2026.

• Payout timing: Amazon holds funds under a standard reserve of 7 days after the delivery date, and new sellers may see all funds in reserve (payments based on delivery date). An account level reserve can also cover claims or chargebacks, so a payout can be lower than the balance.
• Shipping bill matching: One disbursement often covers many orders and shipping bills. Regulation 4(2) lets the AD bank close EDPMS entries for shipping bills up to ₹10 lakh on the exporter's declaration, filed one by one or quarterly in bulk. See EDPMS closure.
• FBA stock: For goods sent to a warehouse outside India, Regulation 5(1)(b) counts the nine-month realisation period from the date of sale from that warehouse, under the 22 September 2026 amendment. Keep sales reports that show when FBA units sold.
• Returns and fees: Amazon fees, refunds and lost units mean the amount received can be lower than the shipping bill value. Regulation 6 lets the AD bank allow a reduction in export value, on the exporter's declaration where the value is up to ₹10 lakh per shipping bill. Confirm the treatment with your AD bank.
• Courier exports: A PIB release of 31 March 2026 says CBIC removed the ₹10 lakh value cap per consignment on courier exports from 1 April 2026 and simplified re-import of returned or rejected e-commerce goods. See ecommerce export rules.

Amazon Global Sellers in India need an IEC, an AD code, a shipping bill with the EDF for each export, and receipts matched to shipping bills in EDPMS. Under the FEMA (Export and Import of Goods and Services) Regulations, 2026, the EDF for goods at an EDI port is deemed part of the shipping bill.

• IEC: Para 2.05 of Foreign Trade Policy 2023, Chapter 2 says no export of goods can be made without an Importer-Exporter Code unless exempted. The IEC is the same as the PAN, is issued online by DGFT and must be updated every year between April and June. See how to apply for an IEC.
• AD code: Amazon's export documentation page describes the AD code as a 14-digit code from the bank holding your business current account. The ICEGATE FAQs say it is registered online from the ICEGATE user profile. See AD code registration.
• Shipping bill and EDF: Regulation 3(1) requires a goods exporter to declare the full export value in the EDF at the time of export, deemed part of the shipping bill at an EDI port. Amazon notes that sellers share their LUT with the logistics partner for shipping bill generation (how it works). See EDF form.
• EDPMS: Regulation 4(2) requires the AD bank to close or update the EDPMS entry when it credits the export receipt. Shipping bills up to ₹10 lakh may be closed on the exporter's declaration. See checking outstanding shipping bills.
• eBRC: DGFT's eBRC system receives inward remittance messages directly from banks, and exporters self-certify eBRCs against them. The DGFT eBRC FAQs say the exporter registers on the DGFT website, links the IEC and generates the eBRC from the Services menu. See eBRC on DGFT.
• FIRA and purpose code: FIRA is a bank document name and is not a term defined in the FEMA regulations. Goods receipts use Group 01 of the RBI purpose code list, such as P0102 "Realisation of export bills (in respect of goods) sent on collection (full invoice value)". See purpose code for export of goods and FIRC vs FIRA vs e-BRC.
• Realisation: Regulation 5 requires goods proceeds to be realised within nine months from shipment, or from the date of sale for goods in a warehouse abroad, and twelve months if invoiced or settled in INR, as amended on 22 September 2026. The AD bank may extend the period. See export realisation period.

Amazon Global Sellers in India make zero-rated exports for GST and pay income tax on business profit. Under IGST Act section 16, goods can be exported under an LUT without IGST. Amazon's fees come from overseas entities, so reverse charge may apply. Eligible resident sellers can use presumptive taxation under section 58.

• LUT: File a Letter of Undertaking in Form GST RFD-11 before exporting to ship without paying IGST under CGST Rule 96A. Unused input tax credit can then be claimed as a refund. See LUT filing on the GST portal.
• GST on fees: Referral, plan and conversion fees are charged by Amazon entities outside India. Tax on services in categories notified under IGST Act section 5(3) is paid by the recipient on reverse charge. Confirm with your GST adviser how this applies to your registration.
• Unrealised exports: CGST Rule 96B requires an exporter of goods who received a GST refund to repay it with interest, to the extent sale proceeds are not realised within the FEMA period. Repayment is due within thirty days after that period ends.
• Section 58: The Income-tax Act, 2025 moves old section 44AD into section 58 from tax year 2026-27, as the Income Tax Department confirms. A resident individual, HUF or firm other than an LLP within the turnover limits can declare 6 percent of receipts through banking or online modes as profit. See 44AD vs 44ADA.
• US tax forms: Amazon says foreign sellers must complete the tax interview, which produces Form W-8BEN for individuals or Form W-8BEN-E for entities. See W-8BEN for Indian sellers and W-8BEN-E for Indian companies.

Rules and rails are linked to official sources below with the dates they were checked. Platform figures come from each platform's own pages, checked on 30 Sept 2026 or later, and RBI authorisation was checked against RBI's published list. Rates are XE live mid-market rates, dated 4 Nov 2026. The method is on the methodology page.

1. Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, Notification No. FEMA 23(R)/2026-RB (as amended up to 22 September 2026), Reg 3(1): goods EDF at time of export, deemed part of shipping bill at EDI ports; Reg 4(2): EDPMS closure, declaration for shipping bills up to Rs 10 lakh, quarterly bulk; Reg 5(1)(a),(b): nine months from shipment, or from date of sale for goods exported to a warehouse outside India; twelve months if invoiced or settled in INR; AD may extend; Reg 6: reduction in export value, declaration up to Rs 10 lakh per shipping bill (checked 8 Oct 2026)
2. Foreign Exchange Management (Export and Import of Goods and Services) (Amendment) Regulations, 2026 (22 September 2026), Regulation 5(1): 'fifteen months' replaced by 'nine months'; 'eighteen months' replaced by 'twelve months' (checked 8 Oct 2026)
3. RBI A.P. (DIR Series) Circular No. 84 (2012): Purpose codes for reporting under FETERS, Group 01 Exports (of Goods): P0102 "Realisation of export bills (in respect of goods) sent on collection (full invoice value)" (checked 8 Oct 2026)
4. Amazon Seller Central Help: Selling from India, Banking partner in India provides FIRA for disbursements to an India bank account within 2 business days; remittance details including purpose code emailed to the AD bank; AD bank issues e-FIRC per disbursement; details not shared for non-Indian bank accounts (checked 8 Oct 2026)
5. Amazon Seller Central Help: Countries, regions, and currencies supported by Amazon for disbursement, India: INR; disbursements only in the local currency of the country where the bank account is located (checked 8 Oct 2026)
6. Amazon Seller Central Help: Amazon Currency Converter for Sellers FAQ, Average payment speed 2 to 5 business days; first payment after bank account change may be delayed up to 14 days (checked 8 Oct 2026)
7. Amazon Seller Central Help: Acceptable bank accounts and payment service providers, Proceeds to a bank account from a deposit-taking bank or a PSP in Amazon's Payment Service Provider Program; disbursements may be held for non-participating PSPs or during PSP checks (checked 8 Oct 2026)
8. Amazon Seller Central Help: How Amazon transfers payments, Payment by ACH or electronic funds transfer; cannot pay to a credit card or online payment system (checked 8 Oct 2026)
9. Amazon Seller Central Help: Payments based on delivery date, Standard reserve period 7 days after delivery date (DD+7); new sellers may see all funds in reserve (checked 8 Oct 2026)
10. Amazon Seller Central Help: When will I be paid?, Account level reserve covers claims or chargebacks (checked 8 Oct 2026)
11. Amazon Seller Central Help: Seller Wallet, USD Seller Wallet for sellers with a US store account in good health (checked 8 Oct 2026)
12. Amazon Seller Central Help: Seller Wallet transfer and fees, International transfer fee published by volume tier; guaranteed rate shown; only US store proceeds settle into Seller Wallet; no interest (checked 8 Oct 2026)
13. Amazon Seller Central Help: Seller Wallet transfers to India, INR transfers to Indian bank accounts; FIRA downloadable from the Transaction reports tab; Indian bank issues the e-FIRC; UTR number for tracing (checked 8 Oct 2026)
14. Amazon Seller Central Help: United States Tax and Regulatory Considerations, Foreign sellers must complete the tax interview; non-US taxpayers provide Form W-8BEN (checked 8 Oct 2026)
15. Amazon Global Selling India: How it works, Two fulfilment models, FBA and MFN; exporters generate an LUT annually and share it with their logistics partner for shipping bill generation (checked 8 Oct 2026)
16. Amazon Global Selling India: Export documentation, IEC is a 10-digit number issued by DGFT based on PAN; AD code is a 14-digit code from the bank holding the business current account; shipping bill is the main Customs document (checked 8 Oct 2026)
17. DGFT, Foreign Trade Policy 2023, Chapter 2, Para 2.05: IEC same as PAN; no export of goods without IEC unless exempted; update every year during April-June (checked 8 Oct 2026)
18. ICEGATE FAQs, Online registration of AD Code from the user profile on ICEGATE (checked 8 Oct 2026)
19. DGFT Electronic Bank Realisation Certificate (eBRC) page, eBRC based on inward remittance messages sent by banks to DGFT; exporters self-certify eBRCs (checked 8 Oct 2026)
20. DGFT FAQs on Self-Generation of eBRC, Register on DGFT website, link IEC, Services >> eBRC >> Generating eBRC (checked 8 Oct 2026)
21. PIB (Ministry of Finance): CBIC reforms for e-commerce exports and courier trade from 1 April 2026 (31 March 2026), Rs 10 lakh value cap on commercial courier export consignments removed; simplified risk-based re-import of returned or rejected goods including e-commerce exports (checked 8 Oct 2026)
22. IGST Act, 2017, Section 16: Zero rated supply, Export of goods is a zero rated supply; supply under bond or LUT without IGST with refund of unutilised ITC (checked 8 Oct 2026)
23. CGST Rules, 2017: Rule 96A, Export without payment of integrated tax under bond or LUT in Form GST RFD-11 (checked 8 Oct 2026)
24. CGST Rules, 2017: Rule 96B, Refund on export of goods to be repaid with interest within thirty days of expiry of the FEMA period to the extent of non-realisation (checked 8 Oct 2026)
25. IGST Act, 2017, Section 5: Levy and collection, Section 5(3): tax on notified categories of supply paid on reverse charge basis by the recipient (checked 8 Oct 2026)
26. Income Tax Department: Objective and scope of the new Income-tax Act, 1961 Act repealed on 01.04.2026; presumptive schemes including section 44AD consolidated into section 58 (checked 8 Oct 2026)
27. The Income-tax Act, 2025 (No. 30 of 2025), Gazette of India, Section 58: resident individual, HUF or firm other than LLP; turnover up to Rs 2 crore or Rs 3 crore where cash receipts within 5%; 6% of receipts by banking or online mode, 8% of the rest (checked 8 Oct 2026)
28. IRS: About Form W-8 BEN, Foreign person gives Form W-8 BEN to the withholding agent or payer (checked 8 Oct 2026)
29. IRS: About Form W-8 BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) (checked 8 Oct 2026)
30. Skydo homepage (pricing and fee calculator), Know what you pay; calculator showing GST 18% of transaction fee (checked 6 Oct 2026)
31. Razorpay MoneySaver Export Account (International Bank Transfers) pricing, Standard Plan: 0% FX markup, 1% fee, FlashLinks 2%, GST applicable, flat fee of INR 1,000 on transactions below INR 1,00,000, setup and AMC INR 0 (checked 6 Oct 2026)
32. Kotak Everyday Savings Account fees and charges, Foreign Inward Remittance certificate (Branch Request) INR 100/Request; GST on Foreign Currency Conversion; fees exclusive of GST (checked 6 Oct 2026)
33. HDFC Bank: Remittance Services Fees & Charges, Inward Remittance Charge: No Charge; FIRC Charge for Inward Remittance & FCY Cheque Collection INR 200 per FIRC; GST slabs on amount of currency exchanged (checked 6 Oct 2026)
34. Wise India: Fees for receiving money (Business), Conversion fee depends on the currency; eFIRC for every transfer; GST 18% of (conversion fee + eFIRC fee); calculator (checked 6 Oct 2026)
35. Stripe India pricing, International cards with USD/other currency presentment 4.3% + 2% if currency conversion is required; Mastercard and Visa cards issued outside India 3% + 2%; American Express outside India 3.5% + 2%; dispute received INR 1,000.00 (checked 7 Oct 2026)
36. PayPal India Merchant Fees, Receiving international transactions; Currency Conversions (3.0% converting balance and payments received; 4.00% all other cases); Withdrawals Out of PayPal; Dispute Fees; Other Fees (Last Updated 28 March 2024) (checked 6 Oct 2026)
37. Airwallex Help: Eligible Countries and Territories, INDIA IN - AWX Legal Entity SINGAPORE (checked 7 Oct 2026)