EXPORTS BY POST REGULATIONS, 2018

Regulations regarding goods to be imported or to be exported by post or courier

Section 84 of the Customs Act, 1962 (‘Act’ for short) provides that the Board may make regulations providing for-

• the form and manner in which an entry may be made in respect of goods imported or to be exported by post or courier;
• the examination, assessment to duty, and clearance of goods imported or to be exported by post or courier;
• the transit or transshipment of goods imported by post or courier, from one customs station to another or to a place outside India.

Regulations

            In exercise of the powers conferred by Section 84 of the Act read with section 157 of the Act the Central Board of Indirect Taxes and Customs made ‘Exports by Post Regulations, 2018’ (‘Regulations’ for short) vide Notification No.48/2018-Cus. (NT), dated 04.06.2018.  The said regulations came into effect from 21.06.2018. 

Applicability

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 post foreign post office notified under section 7(e) of the Act.  Section 7(e) of the Act provides that the Board may, by notification in the Official Gazette, appoint the post offices which alone shall be foreign post offices for the clearance of imported goods or export goods or any class of such goods.

e-commerce

Regulation 3(b) defines the expression ‘e-commerce’ as buying and selling of goods through  internet or an e-commerce platform, the payment of which shall be done through international credit or debit cards and as specified by the Reserve Bank of India from time to time.

Entry to be made for export goods

Regulation 4 provides that in case of goods to be exported through a foreign post office, an entry shall be required to be presented to the proper office at the foreign post office of clearance, in the forms appended to these regulations.

Forms

The Regulations provide for the purpose of Regulation 4 two forms-

• Form I – Postal Bill of Export – I;
• Form II – Postal Bill of Export – II.

Form I

Form I is prescribed for export of goods through e-commerce.  This form is to be submitted in duplicate.   This form contains two parts – one is the declaration to be given by the exporter or his authorized agent.  The second part contains the examination order and report.

The exporter or his authorized agent is to give the following details-

• Bill of export number and date;
• Foreign post office code;
• Name of exporter;
• Address of exporter;
• Importer Exporter Code;
• State Code;
• GSTIN or as applicable;
• AD Code (if applicable);
• Details of Customs brokers-

• Licence number;
• Name and address;

• s-Declarations-

• to declare that they intend to claim rewards under Merchandise Exports from India Scheme (MEIS) (for export through Chennai/Mumbai/Delhi FPO only);
• to  declare that they intend to zero rate our exports under section 16 of IGST Act;
• to declare that the goods are exempted under CGST/SGST/UTGST/IGST Acts.
• to declare that the contents of the postal bill of export are true and correct in every respect.

Examination order and report

The Customs Officer concerned will sign in this part along with his stamp and date as ‘Let Export Order’ containing the following details-

• Sl. No;
• Consignee details –

• Name and address;
• Country of Destination;

• Product details-
• Description;
• CTH;
• Quantity-
• Unit (pieces, litres, Kgs., meters);
• number
• Details of parcel

• Invoice number and date;
• Weight
• Gross
• Net

• E-commerce particulars-

• URL (Name of website);
• Payment transaction ID;
• SKU Number;
• Postal tracking number;

• Assessable value under section 14 of the Customs Act-

• FOB;
• Currency;
• Exchange rate;
• Amount in INR;

• Details of tax invoice or commercial invoice (whichever is applicable)-

• HS Code;
• Invoice details-

• Invoice number and date;
• Sl. Number of item in invoice;

• Value

• Details of duty/tax-

• Export duty (rate and amount);
• Cess (rate and amount);
• GST Details-

• IGST (if applicable) – rate and amount;
• Compensation Cess (if applicable) – rate and amount;
• LUT/bond details (if applicable)

• Total

• Duties;
• Cess

Form II

This form is to be submitted in duplicate. This form is to be used for export other than e-commerce.  This form contains two parts – one is the declaration to be given by the exporter or his authorized agent.  The second part contains the examination order and report.

The exporter or his authorized agent is to give the following details-

• Bill of export number and date;
• Foreign post office code;
• Name of exporter;
• Address of exporter;
• Importer Exporter Code;
• State Code;
• GSTIN or as applicable;
• AD Code (if applicable);
• Details of Customs brokers-

• Licence number;
• Name and address;

• Declarations-

• to declare that they intend to claim rewards under Merchandise Exports from India Scheme (MEIS) (for export through Chennai/Mumbai/Delhi FPO only);
• to  declare that they intend to zero rate our exports under section 16 of IGST Act;
• to declare that the goods are exempted under CGST/SGST/UTGST/IGST Acts.
• to declare that the contents of the postal bill of export are true and correct in every respect.

The Customs Officer concerned will sign in this part along with his stamp and date as ‘Let Export Order’ containing the following details-

• Consignee details –

• Name and address;
• Country of Destination;

• Product details-

• Description;
• CTH;
• Quantity-

• Unit (pieces, litres, Kgs., meters);
• number

• Details of parcel

• Invoice number and date;
• Weight

• Gross
• net

• Postal tracking number;
• Assessable value under section 14 of the Customs Act-

• FOB
• Currecy;
• Exchange rate;
• Amount in INR;

• Details of tax invoice or commercial invoice (whichever is applicable)-

• HS Code;
• Invoice details-

• Invoice number and date;
• Sl. Number of item in invoice;

• Value

• Customs duties-

• Export duty – rate and amount;
• Cess – rate and amount;

• GST details-

• IGST (if applicable) – rate and amount;
• Compensation Cess (if applicable) – rate and amount;
• LUT/bond details (if applicable)

• Total

• Duties;
• Cess