RBI purpose code · Money paid abroad (outward)

S0109: Payments for imports from Nepal and Bhutan

Short answer. S0109 is the RBI purpose code for money paid abroad: payments for imports from Nepal and Bhutan. The bank needs Form A1 and reports it in IDPMS against the Bill of Entry.

Direction
Money paid abroad (outward)
RBI head
01 · Goods – exports and imports
Bank application
Form A1
Form 145 / 146
Part D, if the bank asks: not chargeable to tax.
Income tax
Goods
GST
IGST at customs
Reporting
IDPMS · Bill of Entry
In FxLayer
Links to Bills of Entry or Shipping Bills and their invoices.

When to use S0109

Use S0109 for money paid abroad: payments for imports from Nepal and Bhutan. It sits under RBI head 01, goods – exports and imports.

Use it only for goods imported into India. Freight and insurance paid separately have codes of their own (S0203, S0209, S0602).

The same purpose in the other direction is P0109: Export realisation on account of exports to Nepal and Bhutan (money received).

Form A1 or Form A2

Form A1: the application for a payment for goods imported into India. With it the bank asks for a request letter and the invoice and the import documents, and reports the payment in IDPMS.

Income tax

Paying for goods bought from abroad is the seller's trading receipt, not income that arises in India, so nothing is withheld. S0109 is not on the specified list in Rule 220(3), so the bank may ask for Form 145, Part D (a payment not chargeable to tax).

Form 145 / 146: Part D, if the bank asks: not chargeable to tax.

GST

Imported goods carry IGST at the border: it is paid with the customs duty on the Bill of Entry, not on the remittance. There is no reverse charge on the payment itself.

Reporting and closure

The bank reports the payment in IDPMS and settles it against the Bill of Entry. A Bill of Entry should normally be paid within six months of shipment, unless the arrangement is for deferred payment permitted under FEMA. Only the bank closes the entry.

Questions

Form A1: the application for a payment for goods imported into India. With it the bank asks for a request letter and the invoice and the import documents, and reports the payment in IDPMS.
Paying for goods bought from abroad is the seller's trading receipt, not income that arises in India, so nothing is withheld. S0109 is not on the specified list in Rule 220(3), so the bank may ask for Form 145, Part D (a payment not chargeable to tax). Form 145 / 146: Part D, if the bank asks: not chargeable to tax.
Imported goods carry IGST at the border: it is paid with the customs duty on the Bill of Entry, not on the remittance. There is no reverse charge on the payment itself.

Guides

General information on RBI purpose codes and the FEMA, income-tax and GST rules as they stood on 14 October 2026. It is not legal or tax advice: confirm the position for your payment with your AD bank or your chartered accountant before acting.