The Exports by Post Regulations, 2018
Published vide Notification No. G.S.R 525(E), dated 4.6.2018
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G.S.R 525(E). - In exercise of the powers conferred by section 157 read with section 84 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations, namely: -
- Short title and commencement.- (1) These regulations may be called the Exports by Post Regulations, 2018.
(2) They shall come into force on 21st June 2018.
- Application.- These Regulations shall apply to export of goods by any person, holding a valid Import-Export Code issued by the Director General of Foreign Trade, in furtherance of business from any foreign post office notified under sub-section (e) of section 7 of the Customs Act, 1962;
- Definitions.- (1) In these regulations, unless the context otherwise requires, -
(a) "Act" means the Customs Act, 1962 (52 of 1962);
(b) "e-commerce" means buying and selling of goods through the internet on an e-commerce platform, the payment for which shall be done through international credit or debit cards and as specified by the Reserve Bank of India from time to time";
(c) "Form" means the Form appended to these regulations.
(2) The words used and not defined in these regulations but defined in the Act, shall have the same meanings respectively assigned to them in the said Act.
- Entry to be made for export goods.- In case of goods to be exported through a foreign post office, an entry shall be required to be presented to the proper officer at the foreign post office of clearance, in the forms appended to these regulations.
Form-I
(see regulation 4)
Postal Bill of Export - I (PBE - I)
(For export of goods through E-Commerce)
(To be submitted in duplicate)
| Bill of Export No. and date. | Foreign Post office code | Name of Exporter | Address of Exporter | IEC | State code | GSTIN or as applicable | AD code (if applicable) | Details of Customs Broker | |
| License No. | Name and address | ||||||||
| Declarations | Yes/No as applicable | ||||||||
| 1. | We declare that we intend to claim rewards under Merchandise Exports from India Scheme (MEIS) (for export through Chennai / Mumbai / Delhi FPO only). | |
| 2. | We declare that we intend to zero rate our exports under Section 16 of IGST Act. | |
| 3. | We declare that the goods are exempted under CGST/SGST/UTGST/IGST Acts. | |
| We hereby declare that the contents of this postal bill of export are true and correct in every respect.
(Signature of the Exporter/ Authorised agent) |
||
| Examination order and report
Let Export Order: Signature of officer of Customs along with stamp and date. |
||
| Details of parcel | |||||||||||||
| Sl. No. | Consignee details | Product details | Details of Parcel | E-commerce particulars | |||||||||
| Name and Address | Country of destination | Description | CTH | Quantity | Invoice no. and date | Weight | URL (Name) of website | Payment transaction ID | SKU No. | Postal tracking number | |||
| Unit (pieces, litres, kgs., meters) | number | Gross | net | ||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | |
| Assessable value under section 14 of the Customs Act | Details of Tax invoice or commercial invoice ( whichever applicable) | ||||||
| FOB | Currency | Exchange rate | Amount in INR | H.S code | Invoice details | value | |
| invoice no. and date | Sl. No. of item in invoice | ||||||
| 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 |
| Details of duty/ tax | ||||||||||
| Customs duties | GST details | Total | ||||||||
| Export duty | Cess | IGST (if applicable) | Compensation cess (if applicable) | LUT/ bond details (if applicable) | duty | cess | ||||
| rate | amount | rate | amount | rate | amount | rate | amount | |||
| 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 |
Form-II
(see regulation 4)
Postal Bill of Export - II
(To be submitted in duplicate)
| Bill of Export No. and date. | Foreign Post office code | Name of Exporter | Address of Exporter | IEC | State code | GSTIN or as applicable | AD code (if applicable) | Details of Customs Broker | |
| License No. | Name and address | ||||||||
| Declarations | Yes/No as applicable | ||||||||
| 1. | We declare that we intend to claim rewards under Merchandise Exports from India Scheme (MEIS) (for export through Chennai / Mumbai / Delhi FPO only). | |
| 2. | We declare that we intend to zero rate our exports under Section 16 of IGST Act. | |
| 3. | We declare that the goods are exempted under CGST/SGST/UTGST/IGST Acts. | |
| We hereby declare that the contents of this postal bill of export are true and correct in every respect.
(Signature of the Exporter/ Authorised agent) |
||
| Examination order and report
Let Export Order: Signature of officer of Customs along with stamp and date. |
||
| Details of parcel | |||||||||||||
| Consignee details | Product details | Details of Parcel | Postal tracking number | Assessable value under section 14 of the Customs Act | |||||||||
|
Name and Address |
Country of destination | Description | CTH | Quantity | Invoice no. and date | Weight | FOB | Currency | Exchange rate | Amount un INR | |||
| Unit (pieces, litres, kgs., meters) | number | Gross | net | ||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 |
| Details of Tax invoice or commercial invoice (whichever applicable) | |||
| H.S code | Invoice details | value | |
| invoice no. and date | Sl. No. of item in invoice | ||
| 15 | 16 | 17 | 18 |
| Details of duty/ tax | ||||||||||
| Customs duties | GST details | total | ||||||||
| Export duty | Cess | IGST (if applicable) | Compensation cess (if applicable) | LUT/ bond details (if applicable) | duty | cess | ||||
| rate | amount | rate | amount | rate | amount | rate | amount | |||
| 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 |