TaxTMI 
Procedure for e-commerce exports through Post
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....facilitate exports and specifically give a fillip to the global outreach of India's exporters via e-commerce more so to the small & medium enterprises), all IEC holders have been permitted to export goods through Foreign Post Offices(FPOs). Any IEC holder exporting goods through the FPO, will be eligible for zero rating of exports, by way of IGST refund or discharge of LUT. Those who do not wish to avail this facility or fall in the category of Exempted/Non-Taxable are also permitted to export under the same procedure. In order to cater to e-commerce exports through post; the Board has prescribed the declaration forms under "Exports by Post Regulations, 2018". 3. In absence of EDI system at FPOs, the Postal Bill of Export (PBE-I) for....
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..... 4.5 The PBE shall be processed manually. 4.6 Upon completion of processing of the PBE by Customs, the goods, shall be presented to the Postal department, who will acknowledge receipt of the shipment on the PBE and affix the tracking number of each shipment on the same. 4.7 Upon affixation of the tracking number by postal authorities, the PBE shall be brought back to the Proper Officer for grant of "Let Export Order'. The original PBE will be retained by Customs and the duplicate PBE will be handed over to the exporter or his customs broker. 4.8 In the case of exports, not involving e-commerce, the PBE-II shall be filed in duplicate and shall cover only one consignor and one consignee though multiple packages between a give....
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.... will be required to onboard any third-party web application before commencing operations at the FPO. 7 The web-application shall have the following functionalities: (a) The IEC holders and Customs brokers using FPOs for exports should be registered on the application with KYC documents; (b) The e-commerce exporter would input data required in the PBE (with multiple consignees) on the web-application; (c) The application shall provide the facility of printing the Postal Bill of (d) Export (PBE-I) from the web application, and the Customs Broker shall file the same at the FPO as per manual procedure; (e) The web-application shall also provide the facility of uploading postal tracking numbers by....