E commerce exports by post require filing a Postal Bill of Export, postal tracking affixation, and Let Export Order issuance. E commerce exports by post require exporters to hold a valid Importer Exporter Code and file a Postal Bill of Export (PBE-I) in duplicate, covering a single consignor with invoices attached; CN22/CN23 postal declarations must indicate 'sale of goods'. The PBE and goods are presented to Customs at the Foreign Post Office, postal authorities affix tracking numbers to each shipment on the PBE, and Customs issues a Let Export Order while retaining the original PBE and returning the duplicate to the exporter or broker.