E commerce exports by post require a Postal Bill of Export, tracking by postal authority, and a Let Export Order. Exports by post for e commerce require a valid Importer Exporter Code and filing of a duplicate Postal Bill of Export I with attached invoices and CN22/CN23 declarations. The PBE and goods are presented to Customs at the Foreign Post Office; postal authorities affix tracking numbers, after which the PBE is returned to the officer for grant of a Let Export Order. Customs retains the original PBE and hands the duplicate to the exporter or broker.