> ## Documentation Index
> Fetch the complete documentation index at: https://docs.ebrc.in/llms.txt
> Use this file to discover all available pages before exploring further.

# Purpose Codes

> RBI purpose codes for inward remittance used in the irmPurposeCode field, grouped by category, with the export codes most commonly used to file an eBRC.

Complete list of purpose codes for inward remittance as per RBI guidelines. These codes categorize the nature of a foreign exchange transaction and are used in the `irmPurposeCode` field.

<Note>
  Export transactions most commonly use category 01 codes, for example `P0101` for negotiated export bills and `P0103` for advance receipts.
</Note>

## Purpose codes by category

<AccordionGroup>
  <Accordion title="01 - Exports (of Goods)" defaultOpen>
    | Code      | Description                                                                                                                                       |
    | --------- | ------------------------------------------------------------------------------------------------------------------------------------------------- |
    | **P0101** | Value of export bills negotiated / purchased / discounted (covered under GR/PP/SOFTEX/EC copy of shipping bills etc.) other than Nepal and Bhutan |
    | **P0102** | Realisation of export bills (goods) sent on collection, other than Nepal and Bhutan                                                               |
    | **P0103** | Advance receipts against export contracts, to be covered later by GR/PP/SOFTEX/SDF, other than Nepal and Bhutan                                   |
    | **P0104** | Receipts against export of goods not covered by GR/PP/SOFTEX/EC copy (e.g., intermediary/transit trade)                                           |
    | **P0108** | Goods sold under merchanting / receipts against export leg of merchanting trade                                                                   |
    | **P0109** | Export realisation on account of exports to Nepal and Bhutan                                                                                      |
  </Accordion>

  <Accordion title="02 - Transport">
    | Code            | Description                                                                       |
    | --------------- | --------------------------------------------------------------------------------- |
    | **P0201**       | Surplus freight/passenger fare by Indian shipping companies operating abroad      |
    | **P0202**       | Operating expenses of foreign shipping companies in India                         |
    | **P0205**       | Operational leasing (with crew), Shipping companies                               |
    | **P0207**       | Surplus freight/passenger fare by Indian Airlines operating abroad                |
    | **P0208**       | Operating expenses of foreign Airlines in India                                   |
    | **P0214-P0226** | Receipts on account of transportation services, postal & courier (sea/air/others) |
  </Accordion>

  <Accordion title="03 - Travel">
    | Code            | Description                                                                                         |
    | --------------- | --------------------------------------------------------------------------------------------------- |
    | **P0301**       | Purchases towards travel (foreign TCs, currency notes, TT/SWIFT transfers, NR accounts, etc.)       |
    | **P0302**       | Business travel                                                                                     |
    | **P0304**       | Medical travel receipts (including TCs purchased by hospitals)                                      |
    | **P0305**       | Travel for education (fees/receipts by educational institutions)                                    |
    | **P0306-P0308** | Other travel-related receipts, including surrender of foreign currency by returning Indian tourists |
  </Accordion>

  <Accordion title="05 - Construction">
    | Code      | Description                                                    |
    | --------- | -------------------------------------------------------------- |
    | **P0501** | Services relating to cost of construction of projects in India |
    | **P0502** | Construction works abroad by Indian companies                  |
  </Accordion>

  <Accordion title="06 - Insurance and Pension">
    | Code            | Description                                                                                                           |
    | --------------- | --------------------------------------------------------------------------------------------------------------------- |
    | **P0601-P0612** | Life insurance premiums, freight insurance, reinsurance, auxiliary services, claims, pension entitlements, guarantees |
  </Accordion>

  <Accordion title="07 - Financial Services">
    | Code            | Description                                                        |
    | --------------- | ------------------------------------------------------------------ |
    | **P0701-P0703** | Banking charges, investment banking, custodial/depository services |
  </Accordion>

  <Accordion title="08 - Telecom, Computer and Information Services">
    | Code            | Description                                                                         |
    | --------------- | ----------------------------------------------------------------------------------- |
    | **P0801-P0809** | IT consultancy, software exports (SOFTEX), telecom, satellite, news agency services |
  </Accordion>

  <Accordion title="09 - Intellectual Property">
    | Code            | Description                                                             |
    | --------------- | ----------------------------------------------------------------------- |
    | **P0901-P0902** | Franchise services, receipts for use of patents, trademarks, copyrights |
  </Accordion>

  <Accordion title="10 - Other Business Services">
    | Code            | Description                                                                                                                                                         |
    | --------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
    | **P1002-P1099** | Trade-related commissions, leasing, legal, accounting, consultancy, advertising, R\&D, engineering, architecture, mining, technical, wholesale & retail trade, etc. |
  </Accordion>

  <Accordion title="11 - Personal, Cultural and Recreational Services">
    | Code            | Description                                                                   |
    | --------------- | ----------------------------------------------------------------------------- |
    | **P1101-P1109** | Audio-visual, broadcasting, entertainment, sports, education, health services |
  </Accordion>

  <Accordion title="12 - Government n.i.e.">
    | Code             | Description                                                           |
    | ---------------- | --------------------------------------------------------------------- |
    | **P1201, P1203** | Maintenance of foreign embassies, international institutions in India |
  </Accordion>

  <Accordion title="15 - Others">
    | Code      | Description                       |
    | --------- | --------------------------------- |
    | **P1505** | Deemed Exports (SEZ, EPZs & DTAs) |
  </Accordion>

  <Accordion title="16 - Maintenance and Repair Services">
    | Code             | Description                                                   |
    | ---------------- | ------------------------------------------------------------- |
    | **P1601, P1602** | Maintenance/repair services for vessels, aircraft, spacecraft |
  </Accordion>

  <Accordion title="17 - Manufacturing">
    | Code      | Description         |
    | --------- | ------------------- |
    | **P1701** | Processing of goods |
  </Accordion>
</AccordionGroup>

## Usage guidelines

<AccordionGroup>
  <Accordion title="For eBRC applications" icon="circle-check">
    * Use the appropriate purpose code when filing eBRC (Electronic Bank Realisation Certificate) applications
    * Ensure the purpose code matches the actual nature of the foreign exchange transaction
    * Refer to RBI guidelines for detailed descriptions of each code
  </Accordion>

  <Accordion title="Code format" icon="hashtag">
    * Main categories are numbered (01, 02, 03, etc.)
    * Specific purpose codes follow the format P0XXX
    * Some entries above summarize a range (e.g., P0214-P0226); refer to the linked RBI source for each individual code within a range
  </Accordion>

  <Accordion title="Important notes" icon="circle-exclamation">
    * Purpose codes are mandatory for all foreign exchange transactions
    * Incorrect purpose code selection may lead to regulatory issues
    * Always refer to the latest RBI circulars for any updates to these codes
  </Accordion>
</AccordionGroup>

## Used by

* [`irmPurposeCode`](/annexure/push-irm) in the Push IRM request fields
* [Submit IRMs for eBRC Generation](/api-reference/genebrc/push-irm)
* The IRM Purpose Code column in [Bulk Upload via Excel](/api-reference/genebrc/bulk-upload)

Source: [RBI purpose codes for inward remittance](https://www.rbi.org.in/) · Last reviewed: 22 July 2026