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Taxation Central Ministry of Finance Customs Act, 1962

CBIC issues Postal Export (Electronic Declaration and Processing) Amendment Regulations, 2026

15-Jan-2026 | G.S.R. 37(E)

CBIC has issued Postal Export (Electronic Declaration and Processing) Amendment Regulations, 2026 effective from 15th January, 2026. Key Highlights: 1. These regulations apply to exports made through post, including exports made via e-commerce, and new electronic forms have been prescribed, namely Postal Bill of Export - III (for postal exports through e-commerce) and Postal Bill of Export - IV (for other postal exports). 2. Exporters or their authorised agents must submit the Postal Bill of Export electronically, providing exporter details, consignee details, product details, invoice data, and parcel information. 3. The forms capture customs duty, GST details, IGST, compensation cess, drawback details, RoDTEP and RoSCTL information, wherever applicable. 4. Exporters must declare whether they are claiming duty drawback, RoDTEP, or RoSCTL, and confirm compliance with the relevant rules and conditions. 5. Mandatory declarations include confirmation that no ineligible GST/CENVAT credits or refunds have been claimed and that required records will be preserved for audit purposes.

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