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Circular No.18/2018-Customs
F. No. 476/02/2016-LC
Govt. of India
Ministry of Finance
Dept. of Revenue
Central Board of Indirect Taxes & Customs
Room No. 49, North Block
New Delhi, dated 13 June 2018
To;
Principal Chief Commissioners of Customs / Chief Commissioners of Customs
Principal Commissioners of Customs / Commissioner of Customs
Subject: - Procedure for e-commerce exports through Post and clarification regarding
personal imports
Sir / Madam,
Circular No. 14/2018-Customs dated 4"" June 2018 refers.
2. During the course of stake holder consultations held in the Board on 11" June 2018,
industry represented that there are large number of cases where low-value-small-shipments, which
characterize e-commerce environment, are shipped through post. In such cases, single payments
are received by exporters from e-commerce portal companies through normal banking channels.
It has been represented that multiple shipments addressed to multiple consignees should be
permitted under Postal Bill of Export — II (Exports by Post Regulations, 2018 refer).
3: The matter has been examined by the Board. In order to facilitate exporters engaged in
fulfilling multiple low-value-small-shipment orders, the Board has permitted that PBE- II may be
used for this purpose. Para 4.3 of circular 14/2018-Customs dated 4 June 2018 stands modified
to this extent.

(Temsunaro Jamir)
Joint Commissioner(ICD)
circulars no 18 2018 | iKargos