TMI BlogProcedure for e-commerce exports through Post and clarification on personal imports-reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... orters via e-commerce (more so to the small medium enterprises), all IEC holders have been permitted to export goods through FPOs. Any IEC holder exporting goods through the FPO, will be eligible for zero rating of exports, by way of IGST refund or discharge of LUT. Those who do not wish to avail this facility or fall in the category of Exempted/Non-Taxable are also permitted to export under the same procedure. In order to cater to e-commerce exports through post, the Board has prescribed the declaration forms under Exports by Post Regulations, 2018 . 2. In absence of EDI system at FPOs, the Postal Bill of Export (PBE-I) for e-commerce exports will be processed in manual environment for the time being. However, for the purpose of GST, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) with the PBE. In addition, the exporter shall continue filing of the postal label or declaration as per CN22/CN23 (Forms attached). An important ingredient of the revised CN 22/ CN23 forms is that a column for sale of goods has been added. 4.2 The PBE along with goods shall be presented to the Customs at the Foreign Post Office. In case of constraints of space or other logistics issues, the jurisdictional commissioner in consultation with the jurisdictional PMG, may also notify any other designated Post Office for presentation of export goods, through a public notice. The PBE shall be processed manually. Upon completion of processing of the PBE by Customs, the goods shall be presented to the Postal department, who will acknowledge r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms India Post Joint Conference on facilitating exports through e-commerce (held on 11th May 2018), the issue of off-line data entry, increase in exports through post and ensuing shortage of staff was discussed. Ways means were discussed for providing best possible convenience to exporters w.r.t. logistics requirements of a small parcel environment alongside of following manual customs procedures. After due consideration of the deliberations, the Board has permitted Customs Brokers (CBs) to operate at all FPOs for the ease of operations of exporters. It is also decided that in order to ensure transparency and visibility, CBs will be required to onboard any third-party web application before commencing operations at the FPO. 5.1 The we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... persons (i.e. other than firms companies) exporting parcels, there is no change in procedure being followed hitherto. It is clarified that they will not be required to file any PBE. 6.1 In the case of export of jewellery as provided under para 4.48 of the FTP (2015-20) , as amended upto 5.12.2017, extant procedures shall continue to be followed. 7. In the budget of 2017, chapter heading 9804 was amended to cover all types of personal imports , whether by post, courier, air or sea. Note 4 to chapter 98 was also amended to exclude from heading 9804, motor vehicles, alcoholic beverages and tobacco products. 8. Also, the Foreign Trade Amendment Order, 2017 dated 25.07.2017 has amended clause 3(1) (i) of the Foreign Trade (Exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is as follows: Persons importing or exporting goods for personal use not connected with trade or manufacture or agriculture. 9.3 Further, where an IEC code becomes necessary, such as for filing a Bill of Entry, the HBoP provides for using a default code (0100000053) for: Persons / Institutions / Hospitals importing or exporting goods for personal use, not connected with trade or manufacture or Agriculture. 9.4 Accordingly, field formations are advised to rely upon the above definitions for the purposes of determining whether an import falls within the chapter heading 9804. 10. In so far as imports by post are concerned, it is recognized that Posts is a unique eco-system of clearance in comparison with other modes of cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fide gifts up to a CIF value of ₹ 5000=00 (Rs. Five Thousand only) intended for personal use have been exempted from duty. 12. In view of the amendments carried out to heading 9804, it follows by principle of exclusion, that imports by a legal person (firms, companies, other forms of business entities) or which are for trade, manufacture or agriculture, cannot be regarded as personal imports and shall not fall within CTH 9804. Such imports by post shall be classified as per Customs Tariff and shall require an IEC, except as provided under para 2.07 of the HBoP 2015-20. 13. Since any import other than personal would be in furtherance of business, there is a requirement of filing a declaration, payment of customs duties IG ..... X X X X Extracts X X X X X X X X Extracts X X X X
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