BRC
Bank Realisation Certificate
A Bank Realisation Certificate is a bank-issued confirmation that payment for a specific export shipping bill has been received, and it is the document DGFT-linked export incentive schemes are claimed against.
Where an FIRC certifies that money came in, a BRC certifies that a particular export was paid for. The distinction matters because incentive schemes are claimed shipping bill by shipping bill, and a lump-sum remittance certificate does not by itself prove which shipment it settled.
BRCs are now generated electronically and flow to DGFT, which is why the accuracy of what the bank records against each bill determines whether a claim goes through cleanly.
An export with no BRC is an export that, as far as the incentive system is concerned, was never paid for — regardless of what your bank statement shows.
Key facts
- Issued by the authorised dealer bank against a specific shipping bill.
- Generated electronically and transmitted to DGFT.
- Required to claim schemes such as duty drawback and RoDTEP.
- Distinct from an FIRC, which certifies the remittance rather than the shipment.
- Tied to the same realisation timeline that EDPMS monitors.
Who this affects
Exporters claiming duty drawback, RoDTEP or other DGFT-administered benefits.
How YarnTally handles it
BRC records sit alongside EDPMS entries so an unrealised bill and an unclaimed incentive surface together rather than in two separate spreadsheets.
See what else it doesReviewed September 2026. This is general information about how these rules work, not tax or legal advice, and thresholds and due dates do change. Check your own position with your chartered accountant before acting on it.