Exports by Post Regulations, 2018: Key Terms, Entry Requirements, and Forms for Customs Clearance under Customs Act, 1962.
The Exports by Post Regulations, 2018, effective from June 21, 2018, were issued by the Central Board of Indirect Taxes and Customs under the Customs Act, 1962. These regulations apply to individuals with a valid Import-Export Code exporting goods from notified foreign post offices. They define key terms such as "e-commerce" and outline the requirement for presenting an entry to the proper officer for goods exported through foreign post offices. The regulations include forms for Postal Bills of Export, detailing declarations, consignee and product information, and tax details necessary for customs clearance.