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<h1>Export documentation for e commerce requires Postal Bill of Export detailing declarations, tax treatment, parcel and invoice particulars.</h1> Postal Bill of Export - I (PBE-I) sets out required exporter and agent identifiers, consignee and parcel details, and e commerce particulars (operator GSTIN, website, payment ID, SKU, tracking). It mandates exporter declarations on claiming export promotion rewards, zero rating under IGST, or GST exemptions. The form captures assessable value under section 14 of the Customs Act, FOB, currency and exchange rate, invoice and H.S. code details, and a breakdown of duties and taxes including customs duties, export duty, cess, IGST and compensation cess, plus LUT/bond information and customs examination endorsement.
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