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Postal Export (Electronic Declaration and Processing) Regulations, 2022.

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..... (1) In these regulations, unless the context otherwise requires, - (a) Act means the Customs Act, 1962 (52 of 1962) ; (b) authorised agent means a person authorised by an exporter who has a valid license under the Customs Brokers Licensing Regulations, 2018 and includes an employee of the Customs broker who has been issued a photo identity card in Form G of the said regulations; (c) booking post office means a post office authorised to accept and book export goods in accordance with sub-regulation (1) of regulation 6; (d) e-commerce means buying and selling of goods through the internet on an e-commerce platform, the payment for which shall be done through various electronic means and in accordance with the guidelines issued by the Reserve Bank of India from time-to-time; (e) electronic declaration means the declaration of the particulars relating to the export goods, filed electronically by the exporter or his authorised agent on the PBE Automated System, operated and maintained by the postal authorities; (f) Form means the Forms appended to these regulations; (g) PBE Automated System means a system operated and maintained by the postal auth .....

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..... r particulars to be affixed on the package, in the format laid down by the postal authorities. (5) The postal authorities shall provide for secure transfer or movement of the export goods from the booking post office to the corresponding foreign post office, where customs clearance shall take place. 7. Clearance of goods for export at foreign post office.- (1) On arrival in the foreign post office, the export goods shall not be dealt in any manner except as may be directed by the Principal Commissioner or Commissioner of Customs, as the case may be. (2) No person shall, except with the permission of proper officer of Customs, open any package of export goods arrived in the foreign post office for customs clearance. (3) The postal authorities shall present the export goods and the corresponding electronic declaration to the proper officer of Customs at the foreign post office, in such manner as to the satisfaction of the said proper officer, for screening, inspection, examination and assessment thereof. (4) The proper officer may verify the entry made under regulation 5, and the provision of section 17 of the Act shall apply, as they apply to other goods, subject to .....

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..... force, any person who contravenes any of the provisions of these regulations or abets such contravention or fails to comply with any of the provision of these regulations with which it was his duty to comply, shall be liable to a penalty to an extent of the amount specified under clause (ii) of sub - section (2) of section 158 of the Act . Postal Bill of Export - III (PBE-III) (see regulation 5) (For export of goods through E-Commerce) (To be submitted electronically) 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 Authorised Agent Customs Broker License No. Name and address Declarations Yes/No as applicable 1. .....

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..... ice Export duty Cess IGST (if applicable) Compensation cess (if applicable) LUT/ bond details (if applicable) Duties Cess rate amount rate amount rate amount rate amount 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 Postal Bill of Export - IV (PBE-IV) (see regulation 5) (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) .....

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