Exports by Post Regulations, 2018 Notified
[Notification
No. 48/2018-Customs
(N.T) dated 4 June 2018]
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.
[F. No.
476/02/2016-LC]