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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>E commerce exports by post require a Postal Bill of Export, tracking by postal authority, and a Let Export Order.</h1> 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.

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