MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi
Notification No. 103/2022-Customs (N.T.)| the 9th December, 2022
G.S.R. 873(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 Exports by Post Regulations, 2018, namely: –
1. Short title and commencement. – (1) These regulations may be called the Exports by Post (Amendment) Regulations, 2022.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Exports by Post Regulations, 2018 (hereinafter in these regulations referred to as the said regulations), in regulation 3, in sub-regulation (1), for the words “international credit and debit cards and as specified”, the words “various electronic means and in accordance with the guidelines issued” shall be substituted.
3. In the said regulations, the appended forms shall be substituted with the following forms, namely: –
“Postal Bill of Export – I (PBE-I)
(see regulation 4)
(For export of goods through E-Commerce)
(To be submitted in duplicate)
Bill ofExportNo. anddate. |
Foreign Post office code |
Name of Exporter |
Address of Exporter |
IEC |
Statecode |
GSTIN or as applicable |
AD code (ifapplicable) |
Details of Authorised Agent |
|
Customs Broker License No. |
Name and address |
||||||||
Declarations |
Yes/No asapplicable |
||||||||
1. |
We declare that we intend to claim rewards under export promotion Scheme (a) Drawback(b) Any other Scheme |
||||||||
2. |
We declare that we intend to zero rate our exports under section 16 of IGST Act. |
||||||||
3. |
We declare that the goods are exempted under CGST/SGST/UTGST/IGST Acts. |
||||||||
We hereby declare that the contents of this postal bill of export are true and correct in every respect.(Signature of the Exporter/ Authorised agent) |
|||||||||
Examination order and reportLet Export Order: Signature of officer of Customs along with stamp and date. |
|||||||||
Details of parcel |
||||||||||||||
Sl. No. |
Consignee details |
Product
|
Details of Parcel |
E -commerce
|
||||||||||
NameandAddress |
Country of destination |
Description |
CTH |
Quantity |
Invoiceno. anddate |
Weight |
GSTIN of E-commerce operator |
URL (Name) of website |
Payment transactionID |
SKUNo. |
Postaltrackingnumber |
|||
Unit (pieces, litres, kgs., meters) |
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 |
Details of Tax invoice or commercial invoice ( whichever applicable) |
Details of duty/ tax |
Total |
|||||||||||||||
FOB |
Curren cy |
Exchange rate |
Amountin INR |
H.S code |
Invoice details |
value |
Customs duties |
GST
|
||||||||||
invoice no. and date |
Sl. No.of itemininvoice |
Export duty |
Cess |
IGST (ifapplicable) |
Compensationcess (if applicable) |
LUT/ bonddetails (ifapplicable) |
Duties |
Cess |
||||||||||
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 |
Postal Bill of Export – II (PBE-II)
(see regulation 4)
(To be submitted in duplicate)
Bill of Export No. anddate. |
Foreign Post office code |
Name of Exporter |
Address of Exporter |
IEC |
Statecode |
GSTIN or as applicable |
AD code (if applicable) |
Details of Authorised Agent |
|
Customs Broker LicenseNo. |
Name andaddress |
||||||||
Declarations |
Yes/No asapplicable |
||||||||
1 |
We declare that we intend to claim rewards under export promotion Scheme (a) Drawback(b) Any other Scheme |
||||||||
2 |
We declare that we intend to zero rate our exports under section 16 of IGST Act. |
||||||||
3 |
We declare that the goods are exempted under CGST/SGST/UTGST/IGST Acts. |
||||||||
We hereby declare that the contents of this postal bill of export are true and correct in every respect.(Signature of the Exporter/ Authorised agent) |
|||||||||
Examination order and reportLet Export Order: Signature of officer of Customs along with stamp and date. |
|||||||||
Details of Tax invoice or commercial invoice (whichever applicable) |
Details of duty/ tax |
|||||||||||||
H.Scode |
Invoice details |
value |
Customs duties |
GST details |
Total |
|||||||||
invoice no.and date |
Sl. No. ofitem ininvoice |
Export duty |
Cess |
IGST (if applicable) |
Compensation cess (ifapplicable) |
LUT/ bond details(if applicable) |
Duty |
Cess |
||||||
rate |
amount |
rate |
amount |
rate |
amount |
rate |
amount |
|||||||
15 |
16 |
17 |
18 |
19 |
20 |
21 |
22 |
23 |
24 |
25 |
26 |
27 |
28 |
29”. |
[F. No. 476/3/2018-LC]
ANANTH RATHAKRISHNAN, Dy. Secy.
Note: – The principal notification No. 48/2018-Customs (N.T.), dated the 4th June, 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 525(E), dated the 4th June, 2018.
