Postal export exemptions allow IGST refund and drawback for eligible parcel exports while preserving FTP prohibitions. Postal export is permitted for goods not prohibited or restricted under the Foreign Trade Policy through authorised post offices, subject to examination and eligibility for IGST refund and drawback and inclusion in export promotion schemes. Commercial samples, prototypes and bonafide gifts may be exported by post if they meet value and foreign-exchange transfer conditions. Duty and tariff valuation are determined by rates in force on the date goods are delivered to Postal Authorities. Export of currency and negotiable instruments is regulated and certain items remain prohibited under FTP and the Customs Act.