GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 48/2018-Customs (N.T)
New Delhi, the 4th June 2018
G.S.R 525(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, namely: –
1. Short title and commencement. – (1) These regulations may be called the Exports by Post Regulations, 2018.
(2) They shall come into force on 21st June 2018.
2. Application. – These Regulations shall apply to export of goods by any person, holding a valid Import-Export Code issued by the Director General of Foreign Trade, in furtherance of business from any foreign post office notified under sub-section (e) of section 7 of the Customs Act, 1962;
3. Definitions. – (1) In these regulations, unless the context otherwise requires, –
a) “Act” means the Customs Act, 1962 (52 of 1962);
b) “e-commerce” means buying and selling of goods through the internet on an e-commerce platform, the payment for which shall be done through international credit or debit cards and as specified by the Reserve Bank of India from time to time”;
c) “Form” means the Form appended to these regulations.
(2) The words used and not defined in these regulations but defined in the Act, shall have the same meanings respectively assigned to them in the said Act.
4. Entry to be made for export goods. – In case of goods to be exported through a foreign post office, an entry shall be required to be presented to the proper officer at the foreign post office of clearance, in the forms appended to these regulations.
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
[F. No. 476/02/2016-LC]