The Central Board of Indirect Taxes and Customs issued Notification No. 07/2026–Customs (N.T.) dated 15 January 2026 amending the Postal Export (Electronic Declaration and Processing) Regulations, 2022. Exercising powers under sections 157 and 84 of the Customs Act, 1962, the amendment substitutes the existing prescribed forms under the 2022 Regulations with revised forms. The amended regulations come into force from the date of publication in the Official Gazette. The notification clarifies that the changes are procedural in nature and relate specifically to the formats used for electronic declaration and processing of postal exports. The amendment supersedes the earlier forms notified in December 2022, ensuring updated documentation standards for exporters using the postal export channel.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 07/2026 – Customs (N.T.) | Dated: 15th January, 2026
G.S.R. 37(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:-
1. 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.
1. In the Postal Export (Electronic Declaration and Processing) Regulations, 2022, for the existing forms, the following forms shall be substituted, namely:-
[F. No. 476/3/2018-LC]
INDRAJIT PANDA, Under Secy.
Note: – The principal notification No. 104/2022-Customs (N.T.), dated the 9th December, 2022 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 874.(E), dated the 10th December, 2022.
