HomeCirculars › RBI/2012-13/151

EEFC, DDA & RFC Account Guidelines Revised – 100% Credit of Foreign Exchange Earnings Restored

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Issued by RBI: 31 Jul 2012  ·  Decoded by BankPulse: 20 Jun 2026, 00:54 IST
⏱ ~2 min read
📄 Official RBI source ↗
Quick answerRBI has restored 100% retention of export earnings in EEFC accounts, reversing the earlier 50% cap. However, total accruals in a calendar month must be converted to rupees by the last day of the following month, after adjusting for approved uses or forward commitments.

What changed

The earlier circular (May 10, 2012) had capped EEFC retention at 50% of export earnings, with the balance to be surrendered. This circular restores the pre-May 2012 position allowing 100% retention, but introduces a mandatory monthly conversion cycle: all accruals in a calendar month must be converted to rupees by the last day of the next month, net of approved usage or forward commitments. The same rule now applies to RFC (Domestic) and Diamond Dollar accounts, though RFC accounts were earlier excluded from the 50% cap.

What it means for you

Banks must update their EEFC, DDA, and RFC (Domestic) account operations to allow 100% credit of export earnings, but enforce a strict monthly conversion deadline. This reduces the flexibility for customers to hold foreign currency indefinitely, as balances must be converted or utilized within a defined window. For lenders, it simplifies compliance but requires close monitoring of monthly accruals and conversion dates to avoid regulatory breaches.

What you must do

Who it affects

All Category-I Authorised Dealer banks, Exporters and foreign exchange earners holding EEFC accounts, Diamond Dollar Account holders, Resident Foreign Currency (Domestic) account holders

What is the key change from the May 2012 circular?

The May 2012 circular had reduced EEFC retention to 50% of export earnings. This circular restores 100% retention but adds a mandatory monthly conversion requirement: all accruals in a calendar month must be converted to rupees by the last day of the following month.

Does this apply to RFC (Domestic) accounts?

Yes, the same stipulations now apply to RFC (Domestic) and Diamond Dollar accounts, though RFC accounts were earlier excluded from the 50% cap via a July 18, 2012 circular.

What is the deadline for converting existing balances?

Balances outstanding as on July 31, 2012, and accruals from August 1, 2012, must be converted to rupees by close of business on September 30, 2012.

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AI-drafted · 3-model AI consensus fact-check · under the editorial review of Vikram Jain · decoded & published by BankPulse · 20 Jun 2026, 00:54 IST
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=7483&Mode=0 — Plain-English summary by BankPulse (bankpulse.ai), reviewed by Vikram Jain. Independent platform, not affiliated with the Reserve Bank of India; never reproduces RBI text verbatim.