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of <h1>Electronic Postal Bill of Export for e-commerce parcels requiring mandatory export data fields and conditioning claims processing on assertions</h1> Form PBE-III prescribes the standardized electronic Postal Bill of Export for e-commerce parcels, specifying the mandatory data fields (exporter identifiers, parcel, invoice, H.S. code, assessable value under s.14 Customs Act, payment/transaction and e-commerce operator details), thereby making those particulars required for export clearance. It introduces express declaratory options for zero-rating under IGST s.16, drawback claims (with related ITC/refund certifications), RoDTEP and RoSCTL claims (with undertakings to comply with scheme conditions and audit retention), and an FEM Act repatriation undertaking, each producing the operative effect that claims/benefits may be processed only upon the stated assertions and compliance. The form also provides for electronic submission and a system-generated Let Export Order obviating manual signature.
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