Document text
ITO BE PUBLISTIED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II'
SECTION 3, SUB-SECTION(i)l
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION No. 07/2026-Customs (N.T.)
New Delhi, l5 January, 2026
G.S.R. .. ....(E).- In exercise of the powers conferred by section l5 7 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 to amend
the Postal Export (Electronic Declaration and Processing) Regulations, 2022, namely:-
l.
Short title and commencement. - (l) These regulations may be called the Postal Export (Electronic
Declaration and Processing) Amendment Regulations, 2026.
(2) They shall come into force on the date oftheir publication in the Official Gazette.
2. tn the Postal Export (Electronic Declaration and Processing) Regulations, 2022, for the existing forms, the
following forms shall be substituted, namely:-
Form PBE-ll I
Postal Bill of Export - III
(see regulation 5(lXi))
(For poslal exports lhrough E-Commerce)
To bc subnrilled
Details of authorized agent
Foreign
Post
Office
code.
Name of
Exporter.
Address
of
Exporter
It-.c.
State
Code
Customs Broker License No.
Name and address.
Bill of
Export No.
and date.
CSI'IN or as
applicable.
AD code (lf
Applicable).
Details of parcel.
9
SI.
No
Consignee details.
Product details.
Details of Parcel.
E-commerce particulars.
Name
and
Address
Country of
destination
Descrip
t ion.
l
C1'H
Quantity.
lnvoice No.
and date.
Weight.
GSTIN of
E-
commerce
operator.
URL(Name) ol-
website.
Payment
transacli
ON ID.
SKU
No.
Postal
Tracking
Number.
Unit(pieces,
liters, kgs.,
meters, Pairs
etc.)
Number.
Gross
Net.
I
2
3
5
6
7
lt
t0
t2
t3
1.1
l5
Assessable value under section l4
ofthe customs Act, 1962.
Details of Tax Invoice or commercial
invoice (whichever applicable).
Details of Duty/Tax.
'lotal.
lnvoice details.
Customs duties.
GST details.
Invoice
no. and
date.
SI. No of
itcm in
invoice.
Export duty.
Cess.
rGSr'(if
applicable).
Compensation
cess (lf
applicable).
LUT/bond
details(lf
applicable
).
Dutie
s.
Cess.
FO
B.
Currenc
v
Exchang
e rate.
Amoun
tin
INR.
H.S
code
Valu
e.
Rate
Amoun
t
Rate
Amount
Rate
Amoun
t
Ratc
Amoun
t
t6
t7
l8
t9
20
2t
23
24
25
26
27
2tt
29
30
3l
32
33
34
electronically)
--r
__l
l
L
l
I I
I t---I-l
[-,*oi*
l*
tem Serial No. in
nvoice.
RITC code/lTCtlS
code
DBK serial
No.
Drawback
quantity.
End use of
item.
Scheme
code.
Add Freight
(B/r'nN).
Nature of
contract
(CIF/CF/CUFO
B).
-1-
IGST payment status
(YesNO).
40
37
38
42
t9
4t_
35
36
--t
Declarations
Yes,t,lo as
applicable
I l/We declare that we intend to zero rate our exports under section l6 of lntegrated Goods and Services Tax Act' 2017
,)
I/We declare that the goods are exempted under Central Goods and Services Tax Act/State Goods and Services'l'ax Act/Union Territory Goods
Services Tax,/lntegrated Goods and Services Tax Act. 201 7
I
I/We declare that l/we intend to claim Drawback under Sec. 75 of Customs Act. 1962 and Customs and Central Excise Duties Drawhack Rules'
2011.-
and
)
)
)
)
a
b
I/We declare that no input tax credit ofthe central goods and Services Tax or ofthe integrated Goods and Serv
inputs or input sewices used in the manufacture ofthe export goods.
I/We declare that no refund of Integrated Goods and Service Tax paid on export goods shall be claimed.
l/We declare that CENVAT credit on the inputs or input services used in the manulacture ofth" "*po.t.
good,
ices Tax has been availed for any ofthe
has not been carried forward in terms
of the Central Goods and Service Tax Act, 201 7
d
l/We certi5, that l/We have complied with the conditions laid down in the said Rules and the conditions subject to which Drawback Rates are
applicable.
4 ] UWe declare that l/we intend to claim RoDTEP (Remission of Duties and Taxes on Exported Products)'-
I/We undertake to abide by the provisions. including conditions, restrictions, exclusions and time-limits as provided under RoDTEP scheme. and
relevant notifications, regulations, etc
Any clairn made in this postal Bill of Export is not with respect to any duti€s or taxes or levies which are exempted or r€mitted or credited under any
other meclranism outside RoDTEP.
t.ll yW" una"nrf. to pr"."*" and make available relevant documents relating to the exported goods for the purposes ofaudit in the manner and lor the
il
l-l)
time period prescribed in tlre Customs Audit Regulations. 2018
Additional details of parcel
(Additional information for duty drawback/any other expott scheme. if claimed bv the exporter)'
lil
A
3
(
b
(
)
c
( )
6
l/We declare that l/we intend to clairn RoSCTL (Rebate ofState and Central Taxes and Levies),-
(a)
I/We undertake to abide by the provisions, including conditions, restrictions, exclusions and time-limits as provided under RoSCTL scheme, and
relevant notifi cations, regulations, etc
Any claim made in this Postal Bill of Export is not with respect to any duties or ta,xes or levies which are exempted or rem itted or credited under any
other mechanism outside RoSCTL.
l/We undertake to preserve and make available relevant documents relating to the exported goods for the purposes ofaudit in the manner and for the
time period prescribed in the Customs Audit Regulations, 20 | 8.
I/We undertake to abide by the provisions ofForeign Exchange Management Act, 1999, as amended from time to time, including realisation or
repatriation of foreign exchange to or from lndia.
It is hereby declared that the content of this Postal Bill of Export are true and correct.
Data for Postal Bill of Export submitted electronically on Date and Time by the Exporter or Authorised Agent
Examination order and report
Let llxport Order: This is a system generated document and No signalure is required
5
Form PBE -lV
Postal Bill of f,xport - IV
(see regulation 5(1)(ii))
(For olher poslal erporls)
Details of authorised agent.
Name and
address.
Customs Broker
License No.
State
Code.
Address of
Exporter.
IEC
Foreign Post Office
code.
Nanrc ol
Exporter.
Bill of
Export No. and
date.
To he submi ul
GSTIN or as
applicable.
AD code. (lf
Applicable)
Details of parcel.
Assessable value under section l4 ofthe
Customs Act, 1962.
SI
No.
Consignee details.
Product details.
Details of Parcel.
Postal
Tracking
number.
Name and
Address.
Country
of
destinatio
n.
Description.
c1'
H.
Quantity.
lnvoicc No
and date.
Weight
Currenc
v.
Exchange
Rate.
Amount
in lNR.
Unit (pieces, liters,
kgs., meters, Pair
etc.).
Number
Gross
Net.
I
2
3
4
5
(
7
ti
9
t0
t2
t3
t4
l5
Details of Tax Invoice or commercial invoice(whichwer
applicable).
Details of Dutv/Tax
H.S
code
Invoice details
Valu
e.
Customs duties.
GST details.
Invoice no. and
datc.
SI. No of item in
invoice.
Export duty.
rGSr(if
applicable).
Compensation
cess (lf
applicable).
I-UT/bond details
(lf applicable).
Dut
v.
Ce
ss.
Rate
Amount
Rate
Arnoun
t
Amount
Rate
Amount
l6
t7
t8
t9
20
2l
22
23
24
25
26
21
28
29
30
(
L
ITOB.
Cess.
-f
fL
Rate
lnvoice
No.
tem Serial No. in
3l
4
33
RITC code/ITCHS
code.
DBK serial
No.
Drawback
quantity.
I
(
GST payment status
YesA,{O).
End use of
item.
Scheme
code.
Add Freight
(B/IYLN)
Nature of
contracl
(CIF/CF/C
4
I tlvolce.
34
36
37
38
39
t__
,l
Declarations.
I/We declare that we intend to zero rate our exports under section l6 of lntegrated Goods and Services Tax {ct.2017
I/We declare that the goods a." exerrpted under Central Goods and Services Tax Act/State Goods and Services Tax Act/Union Territory Goods and
Services Tax/lntegrated Goods and Services Tax Act.
I/We declare that l/we intend to claim Drawback under Sec. 75 of Customs Act, 1962 and Customs and Central Excise Duties Drawback Rules,
2017.-
I/We declare that no input tax credit ofthe central goods and Services Tax or ofthe integrated Coods and Services Tax has been availed for any ofthe
inputs or input services used in the manufacture ofthe export goods.
I/We declare that no refund of Integrated Goods and Service Tax paid on export goods shall be claimed.
l/We declare that CENVAT credit on the inpuis or input services used in the manufacture of the exports goods has nol been car.i.d fo*u,a in r.-,
of the Central Coods and Service Tax Act, 201 7.
l/We certiry that IiWe have complied with the conditions laid down in the said Rules and the conditions subject to which Drawback Rates are
applicable.
I/We declare that l/we intend to claim RoDTEP (Remission of Duties and Taxes on Exported Products),-
Yes/No as
applicable.
Tll
.+
)
il
-
3
(")
(b)
(",
(d)
I/We undertake to abide by the provisions, including conditions, restrictions, exclusions and time-limits as provided under RoDTEP scheme' and
relevanl notifi cations, regulations, etc.
(b) Any claim made in this Postal Bill of Export isnotwith respect to any dutiesortaxesor levieswhich are exempted or remitted or credited under any
other mechanism outside RoDTEP.
) t/We undertake to preserve and make available relevant documents relating to the exported goods for the purposes ofaudit in the manner and for the
time period prescribed in thc Customs Audit Regulations, 201 8.
C
(
Additional details of parcel
(Additional information for duty drawbacldany other Export scheme. ifopted by exporter)-:
35
I r/FoB).
I
l
il
(
)
(b)
(c)
6
5
I/We declare that l/we intend to claim RoSCTL (Rebate ofstate and Central Taxes and Levies),-
I/We undertake to abide by the provisions, including conditions, restrictions, exclusions and time-limits as provided under RoSCTL scheme, and
relevant notifi cations, regulations, etc.
Any claim made in this Postal Bill of Export is not with respect to any duties or taxes or levies which are exempted or remifted or credited under any
other mechanism outside RoSCTL.
l/We undertake to preserve and make available relevant documents relating to the exported goods for the purposes ofaudit in the manner and for the
time period prescribed in lhe Customs Audit Regulations, 20 | 8.
I/We undertake to abide by the provisions of Foreign Exchange Management Act, 1999, as amended from timetotime, including realisation or
repatriation offoreign exchange to or from India.
It is hereby declared that the content ofthis Postal Bill of Export are true and correct.
Data for Postal Bill of Export submitted electronically on Date and Time by the Exporter or Authorised Agent
Examination order and report
Let Export Order: This is a system generated document and No signature is required
[F. No. 47613
(lndrajit Panda)
Under Secretary
vide number G.S.R. 874.(E), dated the lOth December, 2022.
