Electronic Entries for Postal Exports Recognised Under Customs Rules

The Ministry of Finance issued Notification No. 04/2026–Customs (N.T.) on 15 January 2026 amending Notification No. 24/2023–Customs (N.T.) to align export facilitation provisions with electronic processing for exports by post under section 84 of the Customs Act, 1962. The amendments expand references to bills of export and shipping bills to expressly include electronic entries made under section 84 for postal exports processed through the customs automated system. They clarify that eligibility conditions apply once the proper officer permits clearance and loading of goods under section 51 or section 84, as applicable. A new condition specifies that such exports must be routed through foreign post offices that allow electronic presentation and processing of entries. Consequential changes are made across explanatory provisions and tabular references to ensure consistency. Overall, the notification removes procedural ambiguity, brings postal exports on par with other export modes, and strengthens the legal basis for electronic processing and compliance under the existing export facilitation framework.

MINISTRY OF FINANCE
(Department Of Revenue)

Notification No. 04/2026-Customs (N.T.) | Dated: 15th January, 2026

G.S.R. 33(E).—In exercise of the powers conferred by sub-section (1) of section 51B of the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the said Act), the Central Government, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 24/2023 – Customs (N.T) dated the 1^st April, 2023, Published in the Gazette of India, Extraordinary, Part II, Section 3,Sub-section (i), vide G.S.R 261(E),dated the 1^st April, 2023 (hereinafter referred to as the said notification), namely:-

2. In the said notification, in paragraph 2, in sub- paragraph (1), –

a. in clause (c), after the words “bill of export”, the words and figures “or entry made electronically under section 84 of the said Act for exports by post processed” shall be inserted;

b. for clause (d), the following clause shall be substituted, namely: –

“(d) against the shipping bill or bill of export, presented under section 50 of the said Act or entry made electronically under section 84 of the said Act for exports by post where the order permitting clearance and loading of goods for exportation under section 51 or section 84 of the said Act, as applicable, has been made;”;

c. after sub- paragraph (5), the following sub- paragraph shall be inserted, namely: –

“(5A) that the exports are undertaken through the foreign post offices which allow entry to be presented under section 84 of the said Act for exports by post electronically and processed on the customs automated system;”.

3. In the said notification, in paragraph 6, in the Explanation, in clause (a), after the words “bill of export”, at both places where they occur, the words and figures “or entry made electronically under section 84 of the said Act for exports by post” shall be inserted.

4. In the said notification, in the table, in the entry against Sl. No. 13, after the words “bill of export”, the words and figures “or entry made electronically under section 84 of the said Act for exports by post processed” shall be inserted.

[F. No. 609/75/2017-DBK (Pt-I)]
OM PRAKASH MEENA, Under Secy.

Note : The principal notification was published vide Notification No. 24/2023 – Customs (N. T) dated 1^st April 2023, in the Gazette of India, Extraordinary, part II, section 3 , subsection (i) , vide number GSR 261(E) , dated the 1st April 2023 and subsequently amended vide notification No 20/2024 –Customs (N.T) dated 11^th March, 2024 and notification No 50/2024 –Customs (N.T) dated 19^th July, 2024.