The Ministry of Finance issued Notification No. 05/2026–Customs (N.T.) on 15 January 2026, amending Notification No. 25/2023–Customs (N.T.) to extend export facilitation provisions to exports made by post through electronic processing. The amendments expressly include electronic entries made under section 84 of the Customs Act, 1962, for postal exports alongside shipping bills and bills of export presented under section 50. They clarify that eligibility and benefits apply once the proper officer permits clearance and loading of goods under section 51 or section 84, as relevant. A new condition requires that such exports be undertaken through foreign post offices that allow electronic presentation and processing of entries on the customs automated system. Consequential amendments are made in explanatory provisions and tabular references to maintain consistency. Overall, the notification removes procedural ambiguity, aligns postal exports with digital customs processes, and ensures parity with other export modes under the existing framework.
MINISTRY OF FINANCE
(Department Of Revenue)
Notification No. 05/2026-Customs (N.T.) | Dated: 15th January, 2026
G.S.R. 34(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 amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), notification No. 25/2023 – Customs (N. T) dated 1st April, 2023, Published in the Gazette of India, Extraordinary, Part II, Section 3,Sub-section(i),vide G.S.R 262(E),dated the 1st 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 (b) 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 (c), the following clause shall be substituted, namely:-
“(c ) 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 the 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. 25/2023 – Customs (N. T) dated 1st April, 2023, published in the Gazette of India, Extraordinary, part II, section 3 , subsection (i) , vide number GSR 262(E), dated the 1st April, 2023.
