Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-15012026-269371
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 37]
NEW DELHI, THURSDAY, JANUARY 15, 2026/PAUSHA 25, 1947
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 15th January, 2026
No. 07/2026-Customs (N.T.)
G.S.R. 37(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 to
amend the Postal Export (Electronic Declaration and Processing) Regulations, 2022, namely:-
1. Short title and commencement. (1) These regulations may be called the Postal Export (Electronic
Declaration and Processing) Amendment Regulations, 2026.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Postal Export (Electronic Declaration and Processing) Regulations, 2022, for the existing forms, the following
forms shall be substituted, namely:-
Form PBE-III
Postal Bill of Export - III
(see regulation 5(1)(i))
(For postal exports through E-Commerce)
(To be submitted electronically)
+----------+------------+-----------+-----------+------+-------+-----------+-----------------------+---------------------+
| Bill of | Foreign | Name of | Address | IEC. | State | GSTIN or | AD code (If | Details of authorized agent. |
| Export | Post | Exporter. | of | | Code. | as | Applicable). | |
| No. | Office | | Exporter. | | | applicable. | | Customs | Name and |
| and | code. | | | | | | | Broker | address. |
| date. | | | | | | | | License No.| |
+----------+------------+-----------+-----------+------+-------+-----------+-----------------------+------------+-------------+
| | | | | | | | | | |
+----------+------------+-----------+-----------+------+-------+-----------+-----------------------+------------+-------------+
Details of parcel.
+-----+-------------------+------------------+-------+----------+----------+---------+------------+-------------+------------+------------+-----------+------------+
| SI. | Consignee details. | Product details. | Details of Parcel. | E-commerce particulars. | | | | |
| No. | | | | | | | | | | | | |
| +-------+-----------+------------+-----+----------+----------+----------+---------+------------+-------------+------------+------------+-----------+------------+
| | Name | Country | Description. | CTH. | Quantity. | Invoice | Weight. | GSTIN of | URL(Name) of | Payment | SKU | Postal |
| | and | of | | | | No. and | | | E-commerce | website. | transaction | No. | Tracking |
| | Address | destination. | | | | date. | | | operator. | | ID. | | Number. |
| | | | | | Unit | Number. | Gross. | Net. | | | | | |
| | | | | | (pieces, | | | | | | | | |
| | | | | | liters, | | | | | | | | |
| | | | | | kgs., | | | | | | | | |
| | | | | | meters, | | | | | | | | |
| | | | | | Pairs | | | | | | | | |
| | | | | | etc.) | | | | | | | | |
+-----+-------+-----------+------------+-----+-----------+----------+--------+----------+------------+-------------+------------+----------+------------+
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 |
+-----+-------+-----------+------------+-----+-----------+----------+--------+----------+------------+-------------+------------+----------+------------+
+-------------------------------------------------+------------------------------------------+---------------------+----------+
| Assessable value under section | Details of Tax Invoice or | Details of Duty/Tax.| Total. |
| 14 of the customs Act, 1962. | commercial invoice | | |
| | (whichever applicable). | | |
| +--------------------------+---------------+---------------------+----------+
| | Invoice details. | Value. | Customs duties. | GST details. |
| +-------------+------------+ +-----------+---------+------------+---------------+-------------+---------+
| FOB. | Currency. | Exchange | Amount | H.S | Invoice | SI. No | | Export | Cess. | IGST (if | Compensation | LUT/bond | Duties. | Cess. |
| | | rate. | in INR.| code.| no. and | of item | | duty. | | applicable). | cess(If | details (If | | |
| | | | | | date. | in | | | | | applicable). | applicable).| | |
| | | | | | | invoice. | | | | | | | | |
| | | | | | | | +-------+---+-------+---+-------+---+-------+-------+ | | |
| | | | | | | | | Rate |Amt| Rate |Amt| Rate |Amt| Rate |Amt| | | |
+------+-----------+----------+--------+-----+-------------+-------------+---------------+-------+---+-------+---+-------+---+-------+---+-------+-------+-------------+---------+---------+
| 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25| 26 | 27| 28 | 29| 30 | 31| 32 | 33 | 34 |
+------+-----------+----------+--------+-----+-------------+-------------+---------------+-------+---+-------+---+-------+---+-------+---+-------+-------+-------------+---------+---------+
Additional details of parcel
(Additional information for duty drawback/any other export scheme, if claimed by the exporter):
+-----------+------------+------------------+---------+-----------+-----------+-----------+-----------+-----------------+---------------------+
| Invoice | Item | RITC | DBK | Drawback | IGST | End | Scheme | Add | Nature of contract |
| No. | Serial No. | code/ITCHS | serial | quantity. | payment | use of | code. | Freight | (CIF/CF/CI/FOB). |
| | in invoice.| code. | No. | | status | item. | | (B/F/I/N). | |
| | | | | | (Yes/NO). | | | | |
+-----------+------------+------------------+---------+-----------+-----------+-----------+-----------+-----------------+---------------------+
| 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 |
+-----------+------------+------------------+---------+-----------+-----------+-----------+-----------+-----------------+---------------------+
Declarations
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| | | Yes/No as |
| | | applicable. |
+=====+=====================================================================================================================+==================+
| 1 | I/We declare that we intend to zero rate our exports under section 16 of Integrated Goods and | |
| | Services Tax Act, 2017. | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| 2 | I/We declare that the goods are exempted under Central Goods and Services Tax Act/State Goods | |
| | and Services Tax Act/Union Territory Goods and Services Tax/Integrated Goods and Services Tax | |
| | Act, 2017. | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| 3 | I/We declare that I/we intend to claim Drawback under Sec. 75 of Customs Act, 1962 and Customs | |
| | and Central Excise Duties Drawback Rules, 2017,- | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| (a) | I/We declare that no input tax credit of the central goods and Services Tax or of the integrated | |
| | Goods and Services Tax has been availed for any of the inputs or input services used in the | |
| | manufacture of the export goods. | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| (b) | I/We declare that no refund of Integrated Goods and Service Tax paid on export goods shall be | |
| | claimed. | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| (c) | I/We declare that CENVAT credit on the inputs or input services used in the manufacture of | |
| | the exports goods has not been carried forward in terms of the Central Goods and Service Tax | |
| | Act, 2017. | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| (d) | I/We certify that I/We have complied with the conditions laid down in the said Rules and the | |
| | conditions subject to which Drawback Rates are applicable. | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| 4 | I/We declare that I/we intend to claim RoDTEP (Remission of Duties and Taxes on Exported | |
| | Products),- | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| (a) | 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. | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| (b) | Any claim made in this Postal Bill of Export is not with respect to any duties or taxes or levies | |
| | which are exempted or remitted or credited under any other mechanism outside RoDTEP. | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| (c) | I/We undertake to preserve and make available relevant documents relating to the exported goods | |
| | for the purposes of audit in the manner and for the time period prescribed in the Customs Audit | |
| | Regulations, 2018. | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| 5 | I/We declare that I/we intend to claim RoSCTL (Rebate of State 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 notifications, regulations, etc. | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| (b) | Any claim made in this Postal Bill of Export is not with respect to any duties or taxes or levies | |
| | which are exempted or remitted or credited under any other mechanism outside RoSCTL. | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| (c) | I/We undertake to preserve and make available relevant documents relating to the exported | |
| | goods for the purposes of audit in the manner and for the time period prescribed in the Customs | |
| | Audit Regulations, 2018. | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| 6 | I/We undertake to abide by the provisions of Foreign Exchange Management Act, 1999, as | |
| | amended from time to time, including realisation or repatriation of foreign exchange to or from | |
| | India. | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
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 Export Order: This is a system generated document and No signature is required
Form PBE -IV
Postal Bill of Export – IV
(see regulation 5(1)(ii))
(For other postal exports)
(To be submitted electronically)
+----------+------------+-----------+-----------+------+-------+-----------+-----------------------+---------------------+
| Bill of | Foreign | Name of | Address | IEC. | State | GSTIN or | AD code. | Details of authorised agent. |
| Export | Post | Exporter. | of | | Code. | as | (If | |
| No. | Office | | Exporter. | | | applicable.| Applicable) | Customs | Name and |
| and | code. | | | | | | | Broker | address. |
| date. | | | | | | | | License | |
| | | | | | | | | No. | |
+----------+------------+-----------+-----------+------+-------+-----------+-----------------------+------------+-------------+
| | | | | | | | | | |
+----------+------------+-----------+-----------+------+-------+-----------+-----------------------+------------+-------------+
Details of parcel.
+--------+-------------------+------------------+-------+----------+----------+---------+------------+-------------------------------------------------------+
| Sl No. | Consignee details. | Product details. | Details of Parcel. | Assessable value under section 14 of the |
| | | | | | | | | Customs Act, 1962. |
| +-------+-----------+------------+-----+----------+----------+----------+---------+------------+--------+-----------+------------+--------+
| | Name | Country | Description.| CTH. | Quantity. | Invoice | Weight | | Postal | FOB. | Currency. | Exchange | Amount |
| | and | of | | | | No. and | | | Tracking | | | Rate. | in INR.|
| | Address | destination. | | | Unit | date. | | | number. | | | | |
| | | | | | (pieces, | | | | | | | | |
| | | | | | liters, | | | | | | | | |
| | | | | | kgs., | | | | | | | | |
| | | | | | meters, | | | | | | | | |
| | | | | | Pair | | Gross. | Net. | | | | | |
| | | | | | etc.). | | | | | | | | |
+--------+-------+-----------+------------+-----+-----------+----------+--------+----------+------------+--------+-----------+------------+--------+
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 |
+--------+-------+-----------+------------+-----+-----------+----------+--------+----------+------------+--------+-----------+------------+--------+
+---------+--------------------------+--------+---------------------+----------+
| H.S | Invoice details | Value. | Details of Duty/Tax.| Total. |
| code. +-------------+------------+ | | |
| | Invoice no. | SI. No of | +-----------+---------+------------+---------------+-------------+---------+
| | and date. | item in | | Customs duties. | GST details. | |
| | | invoice. | +-----------+---------+------------+---------------+-------------+---------+
| | | | | Export | Cess. | IGST (if | Compensation | LUT/bond | Duty. | Cess. |
| | | | | duty. | | applicable). | cess (If | details (If | | |
| | | | | | | | applicable). | applicable).| | |
| | | | +-------+---+-------+---+-------+---+-------+-------+ | | |
| | | | | Rate |Amt| Rate |Amt| Rate |Amt| Rate |Amt| | | |
+---------+-------------+------------+--------+-------+---+-------+---+-------+---+-------+---+-------+-------+-------------+---------+---------+
| 16 | 17 | 18 | 19 | 20 | 21| 22 | 23| 24 | 25| 26 | 27| 28 | 29| 30 | | |
+---------+-------------+------------+--------+-------+---+-------+---+-------+---+-------+---+-------+-------+-------------+---------+---------+
Additional details of parcel
(Additional information for duty drawback/any other Export scheme, if opted by exporter)-:
+-----------+------------+------------------+---------+-----------+-----------+-----------+-----------+-----------------+---------------------+
| Invoice | Item | RITC | DBK | Drawback | IGST | End | Scheme | Add | Nature of contract |
| No. | Serial No. | code/ITCHS | serial | quantity. | payment | use | code. | Freight | (CIF/CF/CI/FOB). |
| | in invoice.| code. | No. | | status | of | | (B/F/I/N). | |
| | | | | | (Yes/NO). | item. | | | |
+-----------+------------+------------------+---------+-----------+-----------+-----------+-----------+-----------------+---------------------+
| 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 |
+-----------+------------+------------------+---------+-----------+-----------+-----------+-----------+-----------------+---------------------+
Declarations.
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| | | Yes/No as |
| | | applicable. |
+=====+=====================================================================================================================+==================+
| 1 | I/We declare that we intend to zero rate our exports under section 16 of Integrated Goods and | |
| | Services Tax Act, 2017. | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| 2 | I/We declare that the goods are exempted under Central Goods and Services Tax Act/State | |
| | Goods and Services Tax Act/Union Territory Goods and Services Tax/Integrated Goods and | |
| | Services Tax Act. | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| 3 | I/We declare that I/we intend to claim Drawback under Sec. 75 of Customs Act, 1962 and | |
| | Customs and Central Excise Duties Drawback Rules, 2017,- | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| (a) | I/We declare that no input tax credit of the central goods and Services Tax or of the integrated | |
| | Goods and Services Tax has been availed for any of the inputs or input services used in the | |
| | manufacture of the export goods. | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| (b) | I/We declare that no refund of Integrated Goods and Service Tax paid on export goods shall be | |
| | claimed. | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| (c) | I/We declare that CENVAT credit on the inputs or input services used in the manufacture of | |
| | the exports goods has not been carried forward in terms of the Central Goods and Service | |
| | Tax Act, 2017. | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| (d) | I/We certify that I/We have complied with the conditions laid down in the said Rules and the | |
| | conditions subject to which Drawback Rates are applicable. | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| 4 | I/We declare that I/we intend to claim RoDTEP (Remission of Duties and Taxes on Exported | |
| | Products),- | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| (a) | 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. | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| (b) | Any claim made in this Postal Bill of Export is not with respect to any duties or taxes or levies | |
| | which are exempted or remitted or credited under any other mechanism outside RoDTEP. | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| (c) | I/We undertake to preserve and make available relevant documents relating to the exported | |
| | goods for the purposes of audit in the manner and for the time period prescribed in the Customs | |
| | Audit Regulations, 2018. | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| 5 | I/We declare that I/we intend to claim RoSCTL (Rebate of State 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 notifications, regulations, etc. | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| (b) | Any claim made in this Postal Bill of Export is not with respect to any duties or taxes or levies | |
| | which are exempted or remitted or credited under any other mechanism outside RoSCTL. | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| (c) | I/We undertake to preserve and make available relevant documents relating to the exported | |
| | goods for the purposes of audit in the manner and for the time period prescribed in the Customs | |
| | Audit Regulations, 2018. | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
| 6 | I/We undertake to abide by the provisions of Foreign Exchange Management Act, 1999, as | |
| | amended from time to time, including realisation or repatriation of foreign exchange to or from | |
| | India. | |
+-----+---------------------------------------------------------------------------------------------------------------------+------------------+
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 Export Order: This is a system generated document and No signature is required
[F. No. 476/3/2018-LC]
INDRAJIT PANDA, Under Secy.
Note: - The principal notification No. 104/2022-Customs (N.T.), dated the 9th December, 2022 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 874.(Ε),
dated the 10th December, 2022.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.