New E-Commerce Export Rules via Post: IEC Holders Can Use FPOs; Manual PBE Handling Until Digital Systems Arrive.

The circular outlines the procedures for e-commerce exports via post, allowing Import-Export Code (IEC) holders to export goods through Foreign Post Offices (FPOs) with eligibility for IGST refund or discharge of LUT. The process involves manual handling of the Postal Bill of Export (PBE) until electronic systems are implemented. It specifies the use of declaration forms under the "Exports by Post Regulations, 2018" and clarifies procedures for personal imports, which are classified under tariff heading 9804. The circular also addresses the need for customs brokers at FPOs and the use of web applications for streamlined operations. The new regulations are effective from June 21, 2018.