Exports by post procedures require prescribed Postal Bill of Export forms and declarations for customs clearance and valuation. These regulations require exporters holding a valid Import Export Code to present an entry for goods exported through notified foreign post offices using prescribed Postal Bill of Export forms; the forms capture exporter identity, consignee and parcel details, tariff classification, invoice and FOB particulars, assessable value under the Customs Act and detailed duty/tax computation, and include declarations on MEIS claims, zero rating under section 16 of the IGST Act and GST exemptions, with customs examination and let export endorsement by the proper officer.