CBIC / GST notification 07/2026-Customs (N.T.) · 15 Jan 2026
Official title
07/2026-Customs (N.T) : Postal Export(Electronic Declaration and Processing) Amendment Regulations, 2026
Official record
Open source pageSummary
Check the official recordThe Central Board of Indirect Taxes and Customs amends the Postal Export (Electronic Declaration and Processing) Regulations, 2022. The amendment replaces the existing forms with new versions of Form PBE-III and Form PBE-IV. Exporters or authorized agents must submit these forms electronically for postal exports. Form PBE-III applies to postal exports through E-Commerce. Form PBE-IV applies to other postal exports. The forms include updated fields for consignee details, product information, tax invoices, and duty or tax declarations. Exporters must declare their intent to claim specific export schemes such as duty drawback, RoDTEP, or RoSCTL and confirm compliance with relevant regulations. These regulations take effect on the date of their publication in the Official Gazette.
What you must do
Key dates
Who is affected
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION No. 07/2026-Customs (N.T.) New Delhi, 15 January, 2026
G.S.R. .. ....(E).- In exercise of the powers conferred by section 157 read with section 84 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations to amend the Postal Export (Electronic Declaration and Processing) Regulations, 2022, namely:-
Short title and commencement. - (1) These regulations may be called the Postal Export (Electronic Declaration and Processing) Amendment Regulations, 2026. (2) They shall come into force on the date of their publication in the Official Gazette.
In the Postal Export (Electronic Declaration and Processing) Regulations, 2022, for the existing forms, the following forms shall be substituted, namely:-
Form PBE-III Postal Bill of Export - III (see regulation 5(1)(i)) (For postal exports through E-Commerce) (To be submitted electronically)
| Foreign Post Office code. | Name of Exporter. | Address of Exporter | IEC | State Code | Details of authorized agent | Bill of Export No. and date. | GSTIN or as applicable. | AD code (If Applicable). | |
| Customs Broker License No. | Name and address. | ||||||||
Details of parcel.
| Sl. No | Consignee details. | Product details. | Details of Parcel. | E-commerce particulars. | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Name and Address | Country of destination | Description. | CTH | Quantity. | Invoice No. and date. | Weight. | GSTIN of E-commerce operator. | URL(Name) of website. | Payment transaction ID. | SKU No. | Postal Tracking Number. | |||
| Unit(pieces, liters, kgs., meters, Pairs etc.) | Number. | Gross | Net. | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 |
| Assessable value under section 14 of the Customs Act, 1962. | Details of Tax Invoice or commercial invoice (whichever applicable). | Details of Duty/Tax. | Total. | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| FOB. | Currency | Exchange rate. | Amount in INR. | H.S code | Value. | Invoice details. | Customs duties. | GST details. | Duties. | Cess. | ||||||||
| Invoice no. and date. | Sl. No of item in invoice. | Export duty. | Cess. | IGST (if applicable). | Compensation cess (If applicable). | LUT/bond details(If applicable). | ||||||||||||
| Rate | Amount | Rate | Amount | Rate | Amount | Rate | Amount | |||||||||||
| 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 |
Additional details of parcel (Additional information for duty drawback/any other export scheme, if claimed by the exporter):
| Invoice No. | Item Serial No. in invoice. | RITC code/ITCHS code | DBK serial No. | Drawback quantity. | End use of item. | Scheme code. | Add Freight (B/M/N). | Nature of contract (CIF/CF/CI/FOB). | IGST payment status (Yes/NO). |
|---|---|---|---|---|---|---|---|---|---|
| 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 |
Declarations
| Yes/No as applicable | ||
|---|---|---|
| 1 | I/We declare that we intend to zero rate our exports under section 16 of Integrated Goods and Services Tax Act, 2017 | ( ) |
| 2 | I/We declare that the goods are exempted under Central Goods and Services Tax Act/State Goods and Services Tax Act/Union Territory Goods and Services Tax/Integrated Goods and Services Tax Act, 2017 | ( ) |
| 3 | I/We declare that I/we intend to claim Drawback under Sec. 75 of Customs Act, 1962 and Customs and Central Excise Duties Drawback Rules, 2017.- | ( ) |
| a | I/We declare that no input tax credit of the central goods and Services Tax or of the integrated Goods and Services Tax has been availed for any of the inputs or input services used in the manufacture of the export goods. | ( ) |
| b | I/We declare that no refund of Integrated Goods and Service Tax paid on export goods shall be claimed. | ( ) |
| c | I/We declare that CENVAT credit on the inputs or input services used in the manufacture of the export goods has not been carried forward in terms of the Central Goods and Service Tax Act, 2017 | ( ) |
| d | I/We certify that I/We have complied with the conditions laid down in the said Rules and the conditions subject to which Drawback Rates are applicable. | ( ) |
| 4 | I/We declare that I/we intend to claim RoDTEP (Remission of Duties and Taxes on Exported Products),- | ( ) |
| (a) | I/We undertake to abide by the provisions, including conditions, restrictions, exclusions and time-limits as provided under RoDTEP scheme, and relevant notifications, regulations, etc. | ( ) |
| (b) | Any claim made in this Postal Bill of Export is not with respect to any duties or taxes or levies which are exempted or remitted or credited under any other mechanism outside RoDTEP. | ( ) |
| (c) | I/We undertake to preserve and make available relevant documents relating to the exported goods for the purposes of audit in the manner and for the time period prescribed in the Customs Audit Regulations, 2018 | ( ) |
| 5 | I/We declare that I/we intend to claim RoSCTL (Rebate of State and Central Taxes and Levies),- | ( ) |
| (a) | I/We undertake to abide by the provisions, including conditions, restrictions, exclusions and time-limits as provided under RoSCTL scheme, and relevant notifications, regulations, etc. | ( ) |
| (b) | Any claim made in this Postal Bill of Export is not with respect to any duties or taxes or levies which are exempted or remitted or credited under any other mechanism outside RoSCTL. | ( ) |
| (c) | I/We undertake to preserve and make available relevant documents relating to the exported goods for the purposes of audit in the manner and for the time period prescribed in the Customs Audit Regulations, 2018. | ( ) |
| 6 | I/We undertake to abide by the provisions of Foreign Exchange Management Act, 1999, as amended from time to time, including realisation or repatriation of foreign exchange to or from India. | ( ) |
