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of <h1>Exporters must label postal consignments and submit claims per Annexure for benefits; Customs Act, 1962 governs filing dates.</h1> Exporters seeking export benefits for goods sent through post must label the consignment's outer packaging and submit a claim to postal authorities using the prescribed Annexure. The claim's receipt date by the Customs officer is the relevant filing date under the Customs Act, 1962. If a claim is incomplete, a deficiency memo is issued within 15 days, and compliance within 30 days leads to an acknowledgement, which becomes the filing date. Drawback for postal exports is sanctioned by the respective Foreign Post Office.
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