Circular No. 18/2018-Customs
Govt. of India
Ministry of Finance
Dept. of Revenue
Central Board of Indirect Taxes & Customs
Room No. 49, North Block
New Delhi, dated 13th June 2018
Principal Chief Commissioners of Customs / Chief Commissioners of Customs
Principal Commissioners of Customs / Commissioner of Customs
Subject: – Procedure for e-commerce exports through Post and clarification regarding personal imports
Sir / Madam,
2. During the course of stake holder consultations held in the Board on 11th June 2018, industry represented that there are large number of cases where low-value-small-shipments, which characterize e-commerce environment, are shipped through post. In such cases, single payments are received by exporters from e-commerce portal companies through normal banking channels. It has been represented that multiple shipments addressed to multiple consignees should be permitted under Postal Bill of Export — II (Exports by Post Regulations, 2018 refer).
3. The matter has been examined by the Board. In order to facilitate exporters engaged in fulfilling multiple low-value-small-shipment orders, the Board has permitted that PBE- II may be used for this purpose. Para 4.3 of circular 14/2018-Customs dated 4th June 2018 stands modified to this extent.