Circular No. 36/2016-Customs
F.No. 476/01/2013/LC
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
**************
North Block, New Delhi,
Dated 29
th
July 2016.
To,
Principal Chief Commissioners Customs,
Chief Commissioners of Customs,
Principal Commissioners of Customs,
Commissioners of Customs
Delhi, Mumbai, Chennai
Subject: Procedure for exports through FPO, Delhi / Mumbai / Chennai using e-
commerce platform under MEIS Scheme of Chapter 3 of Foreign Trade Policy (2015-20)
Madam/Sir,
Para 3.05 of the Foreign Trade Policy (FTP) 2015-20 provides for export of goods
through select foreign post offices as a part of e-Commerce exports. Exports of goods through
foreign post office using e-commerce shall be permitted through the Foreign Post Offices at
Delhi, Mumbai & Chennai. The exports shall be entitled for rewards under MEIS.The list of
eligible categories of goods under MEIS have been listed in Appendix 3C of the FTP.If the
value of exports using e-commerce platform is more than Rs 25,000 per consignment, then
MEIS reward would be restricted to an FOB value of Rs.25,000 (Rs. Twenty five thousand
only).
2. DGFT vide Notification No. 02 dated 11th April 2016 has defined e-commerce for the
purpose of MEIS under Chapter 9 of the Foreign Trade Policy (2015-2020) as under:
9.17A: “e-commerce means buying and selling of goods and services including
digital products, conducted over digital and electronic network. For the
purposes of merchandise Exports from India Scheme (MEIS) e-commerce
shall mean the export of goods hosted on a website accessible through the
internet to a purchaser. While the dispatch of goods shall be made
through courier or postal mode as specified under the MEIS the payment for
goods purchased on e-commerce platform shall be done through
international credit/debit cards and as per the Reserve Bank of India Circular
(RBI/2015-16/185) [AP (DIR Series) Circular No. 16 dated September 24
2015] as amended from time to time”
3. In view of the above, the Board has prescribed the following procedure for export of
goods sold through e-commerce from FPOs at Chennai, Delhi and Mumbai. Any exporter
holding a valid Import-Export Code shall be permitted to export goods sold through e-
commerce through the FPOs at Delhi, Mumbai & Chennai. The exporter shall be required to file
a Postal Bill of Export (PBE)in the format appended to this circular.
4. The declaration for claiming of benefit under MEIS shall be made by the exporter on the
PBE. Every PBE shall be filed in duplicate and shall cover only one consignor and up to ten
consignees. In other words, a maximum of 10 shipments can be effected using a single Postal
Bill of Export.
5. The exporter shall be required to attach the invoice(s) with the PBE. He shall also be
required to provide specific details of the e-commerce transaction in the PBE, namely:
(a) URL of the website through which goods have been sold;
(b) the “stock keeping unit” (SKU) number as a reference link to the sale
through e-commerce on the website; and
(c) payment transaction reference number corresponding to the payment
received through international credit card / debit card for the sale made on
the website.
5.1 In addition, the exporter shall continue to comply with the requirements under section
82 of the Customs Act, 1962, namely filing of the label or declaration as prescribed by the
Postal Department. (eg. CN23).
6. The PBE along with goods shall be presented to the Customs at the Foreign Post Office
The PBE shall be processed manually.Upon processing of the PBE by Customs, the goods
shall be presented to the Postal department, who will acknowledge receipt of the shipment on
the PBE and affix the tracking number of each shipment on the same. Upon affixation of the
tracking number by postal authorities, the PBE shall be brought back to the Proper Officer for
grant of “Let Export Order”.
7. The original PBE will be retained by Customs and the duplicate PBE will be handed
over to the exporter.
8. Since e-commerce shipments are time bound express shipments, Principal
Commissioners / Commissioners are advised to ensure speedy clearance of the parcels and
use non-intrusive examination techniques, such as, x-ray, for facilitating clearance.In the event
of any specific intelligence / suspicion regarding the goods contained in the parcel, which
necessitates examination, the approval of the Deputy Commissioner of Customs/Assistant
Commissioner of Customs shall be obtained by the proper officer for opening and examining
the same.
9. Commissionerates are advised to make suitable arrangements for noting and
processing of PBEs. All other extant norms for processing of shipping bills, such as for
amendments etc. shall also apply to the postal bill ofexports.
10. Any difficulty faced in the implementation of this circular may be brought to the notice of
the Board.
11. Hindi version follows.
Encl : As above Yours faithfully,
(S.Kumar)
Commissioner (Customs & EP)
POSTAL BILL FOR EXPORT OF DUTY FREE GOODS THROUGH FOREIGN POST
OFFICE USING E- COMMERCE.
(as per Circular no.36/2016 dated 29.07.2016)
* Details of Parcels overleaf.
Name and address of Exporter
Postal Bill of Export No. and date :
IEC No.:
RBI code:
Name of Customs Broker with Licence No. ( if
applicable)
Restrictions under Foreign Trade Policy (if any):
Name of Foreign Post office.
Declaration:
(i) I/we hereby declare that the content of this Postal Shipping Bill is true and correct in every
respect.
(ii) I/we declare that we intend to claim rewards under Merchandise Exports from India Scheme
(MIES).
Signature of the Exporter / Authorised agent
Let Export Order:
Signature of officer of Customs along with stamp and date.
PBE No:_________ dated_______ filed at FPO_____________ by ______________________( name of exporter) ___________________(IEC)
Sl.
No
Product details Details of Parcel E -commerce particulars Consignee details Payment details
Description
of goods
H.S
code
Quantity
(Number of
pieces)
Invoice
no
Weight
of
package
Gross net URL
(Name)
of
website
Payment
transaction
ID
SKU
No.
Postal
tracking
number
Name
and
Address
Country of
destination
F.O.B
value
Currency Exchange
rate
Amount
in INR
1
2
3
4
5
6
7
8
9
10
* Please note that a Shipping Bill can have upto ten shipments and each shipment can have only one package.
(Signature of the Exporter/ Authorised agent) (Stamp of Post Office)
Signature of officer of Customs / stamp / date
