Zero rating of exports: postal export form requires declarations for drawback, RoDTEP/RoSCTL claims and foreign exchange compliance. Postal Bill of Export - IV (PBE IV) is the electronic form for postal exports capturing exporter and consignee particulars, parcel and invoice-level details, assessable value, tariff classifications, currency and exchange rate, and scheme identifiers. It mandates declarations for zero rating under the Integrated GST regime, claims for drawback, and undertakings to comply with RoDTEP and RoSCTL schemes, including record preservation for customs audit, and an undertaking to comply with the Foreign Exchange Management Act.