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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION -3, SUB-
SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

NOTIFICATION

No. 48/2018-Customs (N.T)
New Delhi, the 4
th
June 2018

G.S.R (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,
namely: -

1. Short title and commencement. - (1) These regulations may be called the Exports by Post Regulations,
2018.
(2) They shall come into force on 21
st
June 2018.

2. Application. – These Regulations shall apply to export of goods by any person, holding a valid Import-
Export Code issued by the Director General of Foreign Trade, in furtherance of business from any foreign
post office notified under sub-section (e) of section 7 of the Customs Act, 1962;

3. Definitions. – (1) In these regulations, unless the context otherwise requires, -

a) “Act” means the Customs Act, 1962 (52 of 1962);

b) “e-commerce” means buying and selling of goods through the internet on an e-commerce platform,
the payment for which shall be done through international credit or debit cards and as specified by the
Reserve Bank of India from time to time”;

c) "Form" means the Form appended to these regulations.

(2) The words used and not defined in these regulations but defined in the Act, shall have the same meanings
respectively assigned to them in the said Act.

4. Entry to be made for export goods. - In case of goods to be exported through a foreign post office, an
entry shall be required to be presented to the proper officer at the foreign post office of clearance, in the forms
appended to these regulations.


(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
[F. No. 476/02/2016-LC]

FORM-I
(see regulation 4)
Postal Bill of Export – I (PBE - I)
(For export of goods through E-Commerce)
(To be submitted in duplicate)



Assessable value under section 14 of the
Customs Act
Details of Tax invoice or commercial
invoice ( whichever applicable)
Details of duty/ tax Total
FOB Curren
cy
Exchange
rate
Amount
in INR
H.S
code
Invoice details value Customs duties GST details
invoice no.
and date
Sl. No.
of item
in
invoice
Export duty Cess

IGST (if
applicable)
Compensation cess
(if applicable)
LUT/ bond
details (if
applicable)
duties cess
rate amount rate amount rate amoun
t
rate amount
15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33

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 Customs Broker
License
No.

Name and
address


Declarations Yes/No as
applicable
1. We declare that we intend to claim rewards under Merchandise Exports from India Scheme (MEIS) (for export through Chennai / Mumbai / Delhi FPO only).
2. We declare that we intend to zero rate our exports under Section 16 of IGST Act.
3. We declare that the goods are exempted under CGST/SGST/UTGST/IGST Acts.
We hereby declare that the contents of this postal bill of export are true and correct in every respect.



(Signature of the Exporter/ Authorised agent)

Examination order and report


Let Export Order: Signature of officer of Customs along with stamp and date.
Details of parcel
Sl.
No
Consignee details Product details Details of Parcel E -commerce particulars
Name and
Address

Country of
destination

Description CTH Quantity Invoice no.
and date

Weight URL (Name) of
website

Payment transaction
ID
SKU
No.
Postal tracking
number
Unit
(pieces, litres, kgs.,
meters)
number Gross net
1 2 3 4 5 6 7 8 9 10 11 12 13 14

FORM-II
(see regulation 4)
Postal Bill of Export – II
(To be submitted in duplicate)



Details of Tax invoice or commercial invoice
(whichever applicable)
Details of duty/ tax
H.S
code
Invoice details value Customs duties GST details total
invoice no.
and date
Sl. No. of
item in
invoice
Export duty Cess

IGST (if applicable) Compensation cess (if
applicable)
LUT/ bond details
(if applicable)
duty cess
rate amount rate amount rate amount rate amount
15 16 17 18 19 20 21 22 23 24 25 26 27 28 29

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 Customs Broker
License
No.

Name and
address



Declarations
Yes/No as
applicable
1 We declare that we intend to claim rewards under Merchandise Exports from India Scheme (MEIS)(for export through Chennai / Mumbai / Delhi FPO only).
2 We declare that we intend to zero rate our exports under Section 16 of IGST Act.
3 We declare that the goods are exempted under CGST/SGST/UTGST/IGST Acts.
We hereby declare that the contents of this postal bill of export are true and correct in every respect.



(Signature of the Exporter/ Authorised agent)
Examination order and report


Let Export Order: Signature of officer of Customs along with stamp and date.
Details of parcel
Consignee details Product details Details of Parcel Postal tracking
number
Assessable value under section 14 of the Customs Act
Name and
Address

Country of destination

Description CTH Quantity Invoice no.
and date

Weight FOB Currency Exchange rate Amount in INR
Unit
(pieces, liters,
kgs., meters)
number Gross net
1 2 3 4 5 6 7 8 9 10 11 12 13 14