Postal Bill of Export governs e-commerce postal export declarations, including exporter details, tax claims, parcel data, valuation and customs clearance.

Postal Bill of Export-I (PBE-I) provides the declaration format for e-commerce goods exported through the postal system. It captures exporter, agent, consignee, parcel, product, e-commerce, invoice, valuation, duty, tax, and tracking particulars. Exporters must state whether they seek export-promotion benefits, intend to zero-rate exports under the IGST framework, or claim tax exemption, and must certify that the information is true and correct. The form also provides for customs examination and a let-export order.

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