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FIRA vs. eBRC for Amazon Global Sellers: What’s the Difference and Why It Matters

prashanth
Prashanth29 August 2025

You've figured out the product sourcing. Your Amazon listings are converting well. Orders are flowing in from international markets. But then someone talks about compliance documents like FIRA and eBRC, and to you, they might as well be words in a foreign language because you have no idea what they mean. 

Most Amazon global sellers from India are first-time exporters. While you've cracked the export and product side of things, compliance still feels like navigating a maze with a blindfold on. You know Amazon handles the platform logistics, but RBI and GST compliance? That's still on you.

The frustrating part is how these acronyms get thrown around without proper explanation. FIRA, eBRC, FIRC – they sound similar but serve completely different purposes. Missing any of these can mess with your payments, tax filings, or even your ability to continue selling internationally.

This guide will break down precisely what FIRA and eBRC are, why you need both, how they differ, and, most importantly, how to obtain them without the usual bureaucratic struggles.

What is FIRA (Foreign Inward Remittance Advice)?

When Amazon Global Selling deposits your international sales earnings into your Indian bank account, your bank creates this document as proof that foreign funds from your overseas sales actually arrived.

Your bank or payment service provider issues FIRA every time foreign currency is converted and credited to your account. You typically need to request it from your bank when foreign currency is converted and credited to your account, and the banks generally charge a fee for issuing the same. Platforms like Skydo issue FIRA instantly, that too free of cost. 

What information does FIRA contain?

The document includes your details as the beneficiary, the exact amount received, the currency from which it originated, the conversion rate used, and a purpose code that explains the reason for the transfer. For Amazon sellers, this purpose code typically indicates export income.

Why you actually need FIRA

FIRA serves as your primary evidence that you earned legitimate export income. Your chartered accountant needs it for maintaining your books. The GST department requires this information when you file returns or claim input tax credits. If you're planning to claim any government export incentives or refunds later, FIRA becomes essential documentation.

Every business receiving foreign payments needs FIRA, whether you're selling products on Amazon or providing services to international clients. There's no getting around this requirement if money is flowing from overseas into your Indian accounts.

What is eBRC (Electronic Bank Realisation Certificate)?

eBRC goes one step further than FIRA. While FIRA merely confirms that foreign money has arrived, eBRC proves explicitly that you have been paid for exports that you have already shipped out of India.

Your bank generates eBRC after matching your export documents with the payment received. It's essentially saying "yes, this person exported goods worth X amount, and yes, they actually got paid for it." The system cross-checks your shipping bill or SOFTEX form with the incoming payment to create this certificate.

Who needs eBRC and Why?

If you're selling physical products through Amazon FBA or any other export method, you need eBRC. This applies to all Amazon Global sellers regardless of scale - whether you're shipping five units to the US or 500 units to the UK, you're still classified as a goods exporter under Indian law. Even a single product sold through Amazon Global Selling to an international customer, which has earned you foreign currency, requires eBRC compliance.

Where does eBRC become crucial?

eBRC unlocks several financial benefits that FIRA alone cannot. When you apply for duty drawback (to receive refunds on customs duties paid), the system requires eBRC as proof. Export promotion schemes and incentives require eBRC to verify your legitimate export earnings.

Beyond these benefits, eBRC is also a mandatory compliance requirement under the Foreign Exchange Management Act (FEMA) regulations. The RBI and DGFT require all goods exporters to file an eBRC to prove that export proceeds have been realised. This isn't optional - it's a legal obligation that comes with being classified as a goods exporter.

During GST audits or when claiming GST refunds for exported goods, officers will specifically request an eBRC. They want to confirm that your zero-rated exports actually resulted in foreign exchange earnings. Without eBRC, these processes become much more complicated, and you might miss out on money that's rightfully yours. More importantly, missing eBRC can lead to compliance violations and potential penalties.

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FIRA vs eBRC: Key Differences Explained

Here's how these two documents compare across different aspects:

FeaturesFIRAeBRC
Issued byBank / Payment ProviderBank → Uploaded to DGFT
FormatPDF FileXML uploaded to the DGFT portal
Applicable toAnyone receiving foreign paymentsGoods exports, service exports under SOFTEX
UsageAccounting, tax, and income proofClaim export incentives, DGFT filing
AutomationAvailable from Skydo, Payoneer, etc.Automated eBRC for Amazon sellers on Skydo

The primary difference lies in scope and purpose. FIRA covers all foreign payments entering India, while eBRC specifically tracks export payments.

Who issues what

Your bank or payment service provider creates FIRA and gives it directly to you as a PDF document. For eBRC, your bank still generates the data, but then uploads it as an XML file to the DGFT portal. You access eBRC through government systems rather than getting it directly from your bank. Skydo provides automated eBRC to Amazon Global sellers.

When you need each document

FIRA works for general accounting and tax purposes. Your CA uses it for maintaining books, and you need it for GST filings or as proof of income. eBRC becomes essential when dealing with export-specific benefits. Government incentive schemes, duty drawback claims, and DGFT compliance all require eBRC to verify that your exports actually generated foreign exchange for India.

Why Amazon Sellers Need Both FIRA and eBRC

Amazon global sellers fall under the category of goods exporters according to Indian law. This classification applies regardless of whether you use FBA, Easy Ship, or handle shipping yourself. You're moving physical products across borders and receiving foreign currency, which automatically triggers RBI and DGFT compliance requirements.

Your legal obligations as a goods exporter

The government requires two specific documents from every goods exporter:

  • FIRA - Proof that foreign currency actually entered your Indian bank account
  • eBRC - RBI and DGFT-mandated evidence that payment connects to your IEC and export transactions

How the documents work differently

Payment providers like Skydo, Wise or PingPong typically issue FIRA as proof of inward remittance. This covers the basic requirement of showing that foreign money arrived.

eBRC comes from an Authorised Dealer bank and gets uploaded directly to the DGFT portal. It serves as official proof of export realisation under FEMA regulations. Skydo has automated this process specifically for Amazon global sellers, which removes much of the manual paperwork.

What happens without eBRC

Missing eBRC blocks several critical financial processes:

  • You cannot claim GST refunds or access export incentive schemes
  • The government won't officially recognize your export transactions under your IEC number
  • Creates regulatory non-compliance issues during audits that become expensive problems
  • For non-quantifiable violations, penalties can reach up to ₹2 lakhs, with continuing contraventions attracting additional penalties of ₹5,000 per day
  • Non-compliance with export realization requirements falls under FEMA contraventions, which can lead to compounding proceedings where you're required to pay monetary penalties to avoid litigation

What happens without FIRA

Without FIRA, your accounting becomes messy:

  • You lack clear documentation for tax purposes and internal audits
  • Your chartered accountant will flag income reporting gaps
  • Reconciling payments with bank records becomes unnecessarily complicated

The bottom line: FIRA proves the money came in, eBRC proves it came as export income. You need both documents to stay compliant and audit-ready.

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The Problem for Amazon Global Sellers

Most payment platforms stop at FIRA, leaving sellers to figure out eBRC on their own. Many exporters only realise its importance during tax season, when reconstructing months of exports becomes a nightmare. The manual bank process takes weeks, multiple visits, and often extra CA fees. For first-time exporters, the jargon and lack of clear guidance make it even harder. Missing eBRC means delayed filings and lost incentives.

How Skydo Fixes It

Skydo is built for Amazon Global Sellers. We automatically generate both FIRA and eBRC for your transactions, downloadable directly from your dashboard. Each payment is mapped with IEC and purpose code, making you audit-ready and tax-compliant. Plus, you get live FX rates with zero markup, so your margins stay intact.

The Takeaway For Amazon sellers, Skydo eliminates the biggest operational headache of compliance, so you can focus on selling, while we handle the paperwork.

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Frequently asked questions

What is FIRA in Amazon Global Selling?

FIRA (Foreign Inward Remittance Advice) is proof issued by your bank or payment provider that foreign currency from Amazon sales has been received in your Indian account.

What is eBRC and why do Amazon sellers need it?

What is the difference between FIRA and eBRC for Amazon sellers?

Can I get eBRC directly from Amazon?

How does Skydo help Amazon Global Sellers with FIRA and eBRC?

About the author
prashanth
Solution & banking
With a decade of experience at Citi Bank, Prashanth leads payments partnerships and solutions at Skydo.️Travel & Sports
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