E-Commerce Exports
by Post - Postal Bill of Export Forms Amended
[Notification No. 103/2022-Customs
(N.T.) dated 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 of Export No. and date:
Foreign Post office code:
Name of Exporter:
Address of Exporter:
IEC:
State code:
GSTIN or as applicable:
AD code (if applicable):
Details of Authorised Agent
Customs Broker License No.:
Name and address:
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|
Declarations |
Yes/No as applicable |
|
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 report Let Export Order: Signature of
officer of Customs along with stamp and date. |
||
Details of parcel
1. Sl.No.:
Consignee details
2. Name and Address:
3. Country of destination:
Product details
4. Description:
5. CTH:
Quantity
6. Unit (pieces, litres, kgs., meters):
7. Number:
Details of Parcel
8. Invoice No. and date:
Weight
9. Gross:
10. Net:
11. GSTIN of E- commerce operator:
E –commerce particulars
12. URL (Name) of website:
13. Payment transaction ID :
14. SKU No.:
15. Postal tracking number:
Assessable value under section 14 of the Customs Act
16. FOB:
17. Currency:
18. Exchange rate:
19. Amount in INR:
Details of Tax invoice or commercial invoice (whichever
applicable)
20. H.S code:
Invoice details
21. invoice no. and date:
22. Sl. No. of item in invoice:
23. value:
Details of duty/tax
Customs duties
Export duty
24. rate:
25. amount:
Cess
26. rate:
27. amount:
GST details
IGST (if applicable)
28. rate:
29. amount:
Compensation cess (if applicable)
30. rate:
31. amount:
32. LUT/ bond details (if applicable):
Total
33. Duties:
34. Cess:
Postal Bill of Export – II (PBE-II)
(see
regulation 4)
(To be submitted in duplicate)
Bill of Export No. and date:
Foreign Post office code:
Name of Exporter:
Address of Exporter:
IEC:
State code:
GSTIN or as applicable:
AD code (if applicable):
Details of Authorised Agent:
Customs Broker License No.:
Name and address:
|
|
Declarations |
Yes/No as applicable |
|
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 report Let Export Order: Signature of
officer of Customs along with stamp and date. |
||
Details of parcel
Consignee details
1. Name and Address:
2. Country of destination:
Product details
3. Description:
4. CTH:
Quantity
5. Unit (pieces, litres, kgs., meters):
6. Number:
Details of Parcel
7. Invoice No. and date:
Weight
8. Gross:
9. Net:
10. Postal tracking number:
Assessable value under section 14 of the Customs Act
11. FOB:
12. Currency:
13. Exchange rate:
14. Amount in INR:
Details of Tax invoice or commercial invoice (whichever
applicable)
15. H.S code:
Invoice details
16. invoice no. and date:
17. Sl. No. of item in invoice:
18. value:
Details of duty/tax
Customs duties
Export duty
19. rate:
20. amount:
Cess
21. rate:
22. amount:
GST details
IGST (if applicable)
23. rate:
24. amount:
Compensation cess (if applicable)
25. rate:
26. amount:
27. LUT/ bond details (if applicable):
Total
28. Duties:
29. Cess:
[F.No. 476/3/2018-LC]