The Reserve Bank of India has issued the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 and related directions for authorised dealers, following a comprehensive review of the framework for export and import transactions under the Foreign Exchange Management Act, 1999. The update is positioned as an ease-of-doing-business measure, particularly for small exporters and importers, and as enabling quicker service by authorised dealers. Authorised dealers are required to ensure export and import transactions, including merchanting trade transactions, comply with the Foreign Exchange Management Act, 1999, the rules, regulations and directions issued under it, and the Government of India’s extant Foreign Trade Policy. References to the Reserve Bank must be submitted through the PRAVAAH portal, and any doubtful transaction must be reported to the Directorate of Enforcement. The regulations and directions take effect on 1 October 2026, when the existing Master Directions on export and import of goods and services and the circulars listed in the annex will be superseded; authorised dealers are expected to inform relevant customers.