CBIC’s Postal Export Regulations

The Postal Export (Electronic Declaration and Processing) Regulations, 2022, notified via Notification No. 104/2022-Customs (N.T.) dated 9th December 2022, address this exact need. Issued by the Central Board of Indirect Taxes and Customs (CBIC) under the powers of the Customs Act, 1962, this regulation establishes a structured, electronic system for filing, processing, and clearing export shipments through India Post.

Objective of the Regulations

These regulations aim to:

Facilitate seamless digital filing and clearance of export parcels through post.
Enable e-commerce exports, which often operate on fast-paced, small-scale consignments.
Ensure customs compliance and documentation without physical interface.
Empower exporters, particularly MSMEs and artisans, to access global markets affordably.

Scope and Applicability

Applies to exporters holding a valid IEC (Import Export Code).
Covers exports through post offices notified as Foreign Post Offices by the CBIC.
Includes both e-commerce and non-e-commerce exports.

Key Features of the 2022 Regulations

1. PBE Automated System (Postal Bill of Export System)

A digital platform developed and maintained by postal authorities.
Exporters or their authorised agents must register on the PBE system.
Facilitates electronic filing of export declarations and document uploads.

2. Electronic Declarations

Exporters must file:

PBE-III: For e-commerce exports.
PBE-IV: For other postal exports.

Each declaration must confirm:

Truth and completeness of information.
Authenticity of documents.
Compliance with customs and trade laws.

3. Role of Booking and Foreign Post Offices

Booking Post Offices: Accept and forward export parcels.
Foreign Post Offices (FPOs): Designated for customs clearance and final export.

The goods must bear export declarations, value, content details, and necessary markings.

4. Customs Clearance Procedure

At the Foreign Post Office:

Goods presented to Customs by postal authorities.
Screening, inspection, and verification under Section 84 of the Customs Act (modifying the usual Section 50 for exports).
Customs may call for documents electronically via the PBE system.
After verification and payment of any applicable duties, Let Export Order (LEO) is issued.
Postal authorities provide proof of export and electronic data to Customs.

5. Retention of Records

Exporters/agents must retain:
- Declarations
- Supporting documents
- Invoices
Retention period: 5 years from the date of filing.

6. Role of Authorised Agents

Must be a licensed Customs Broker (as per CBIC’s 2018 regulations).
Can assist in filing and operations.
Exporter remains liable for all actions by the authorised agent.
Agent governed by Sections 146 and 147 of the Customs Act.

7. Penalties for Non-compliance

Violations of the regulations may attract:

Penalty under Section 158(2)(ii) of the Customs Act.
Other enforcement actions under Customs or other applicable laws.

Format of Postal Export Forms

PBE-III Form (for e-commerce exports) and PBE-IV Form (for others) include:

Exporter and agent details
Consignee and parcel info
Product description and classification (CTH)
Invoice and tax details (IGST, duties, cess)
Declaration of intent for:
- Export promotion benefits (e.g., Drawback)
- IGST zero-rating
- Tax exemption

Benefits of the New Framework

For Exporters:

Simplified export process, especially for low-value shipments.
Access to global markets via postal channels.
Digital processing reduces time and errors.

For Customs:

Centralised monitoring and tracking.
Easier to enforce compliance.
Boosts trust in postal trade channels.

For E-Commerce Platforms:

Legal certainty and operational clarity.
Supports cross-border trade for platforms like Amazon, Flipkart, Meesho, etc.

Conclusion

The Postal Export (Electronic Declaration and Processing) Regulations, 2022 represent a forward-looking approach by CBIC to make postal exports efficient, transparent, and digitally compliant. In an era where small is global, these regulations enable even the smallest Indian entrepreneur or artisan to ship globally with confidence.

With India seeking to double its exports and integrate deeper with global e-commerce markets, this is a step in the right direction.

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Source: CBIC, Ministry of Finance, Govt. of India

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