**Executive Summary**
The Central Board of Indirect Taxes and Customs (CBIC) is extending export benefits under the Duty Drawback, RoDTEP, and RoSCTL schemes to exports made through postal mode in electronic form. This initiative aims to enhance competitiveness of MSME exporters. The changes take effect from 15th January 2026.
**Key Points / Main Content**
* **Extension of Export Benefits:**
* Duty Drawback, RoDTEP, and RoSCTL schemes are now applicable to exports made via postal mode in electronic form.
* Effective date: 15th January 2026.
* **Operationalization:**
* CBIC has approved amendments to the Postal Export (Electronic Declaration and Processing) Regulations, 2022.
* Notification No. 07/2026-Customs (N.T.) and Circular No. 01/2026-Customs have been issued, explaining the amendments and operational modalities, respectively.
* **Government Initiatives and Infrastructure:**
* A chapter on "Promoting Cross-Border Trade in the Digital Economy" has been included in the Foreign Trade Policy 2023.
* India has 28 Foreign Post Offices (FPOs).
* Postal Export (Electronic Declaration and Processing) Regulations, 2022 enable end-to-end electronic processing.
* Postal Import Regulations, 2025 were notified to facilitate electronic processing of postal imports.
* Automation of IGST refunds for postal exports was successfully implemented in September 2024.
* The 'Hub and Spoke' model, in collaboration with the Department of Posts, was launched in December 2022, with over 1,000 Dak Niryat Kendras (DNKs) designated nationwide.
**Impact Analysis**
**MSME Exporters:**
* **Impact:** Increased competitiveness, especially for those in smaller towns and remote areas; significant boost to postal exports.
* **Action Required:** Understand and utilize the extended Duty Drawback, RoDTEP, and RoSCTL benefits by complying with the amended Postal Export (Electronic Declaration and Processing) Regulations, 2022.
**CBIC:**
* **Impact:** Responsible for implementing and overseeing the extended export benefits and amended regulations.
* **Action Required:** Ensure effective implementation of the amended regulations and provide necessary guidance and support to exporters.
**Department of Posts:**
* **Impact:** Facilitating e-commerce exports through the 'Hub and Spoke' model and a vast network of Dak Niryat Kendras (DNKs).
* **Action Required:** Continue supporting e-commerce exports by providing necessary infrastructure and services, including DNKs.
Key Entities Referenced
Central Board of Indirect Taxes and Customs (CBIC): The primary body extending export-related benefits to postal shipments.
Duty Drawback, Remission of Duties and Taxes on Exported Products (RoDTEP) and Rebate of State and Central Taxes and Levies (RoSCTL): Schemes providing export-related benefits now extended to postal shipments.
Postal Export (Electronic Declaration and Processing) Regulations, 2022: Regulations amended to operationalize the extension of Duty Drawback, RoDTEP and RoSCTL benefits for goods exported through the postal route.
Customs Act, 1962, Section 7: Legal section under which Foreign Post Offices are notified.
Foreign Trade Policy 2023: Policy document containing a chapter dedicated to promoting cross-border trade in the digital economy.
Ministry of Finance
CBIC extends export incentives to postal
shipments from 15th January 2026
Incentives expected to significantly enhance competitiveness
of MSME exporters, especially from smaller towns and
remote areas, and give a major fillip to postal exports
प्रव तथ: 16 JAN 2026 9:48AM by PIB Delhi
In a significant boost to India’s e-commerce and MSME exports, the Central Board of Indirect Taxes and
Customs (CBIC) has extended export-related benefits under the Duty Drawback, Remission of Duties and
Taxes on Exported Products (RoDTEP) and Rebate of State and Central Taxes and Levies (RoSCTL)
schemes to exports made through the postal mode in electronic form, with effect from 15th January 2026.
This landmark measure aims to provide a level playing field for exporters using the postal channel and to
create a conducive and inclusive ecosystem for the growth of cross-border e-commerce. The initiative is
expected to significantly enhance the competitiveness of MSME exporters, especially those located in
smaller towns and remote areas, and give a major fillip to postal exports.
To operationalise these benefits, CBIC has approved amendments to the Postal Export (Electronic
Declaration and Processing) Regulations, 2022, enabling exporters to claim Duty Drawback, RoDTEP and
RoSCTL benefits for goods exported through the postal route. Accordingly, Notification No.07/2026–
Customs (N.T.) amending the Postal Export (Electronic Declaration and Processing) Regulations, 2022
and Circular No. 01/2026 –Customs explaining the amendments and detailing the operational modalities
have been issued on 15 January 2026.
Over recent years, the Government of India has undertaken a series of policy initiatives, digital reforms
and regulatory measures to transform India’s e- commerce export ecosystem. A dedicated chapter titled
“Promoting Cross-Border Trade in the Digital Economy” has been introduced in the Foreign Trade Policy
2023, providing a comprehensive framework to promote cross-border e-commerce through courier, post,
e-commerce export hubs, Dak Niryat Kendras and other facilitative mechanisms.
India currently has 28 Foreign Post Offices (FPOs) notified under Section 7 of the Customs Act, 1962.
CBIC has undertaken several measures to strengthen cross- border trade through the postal and courier
modes. The Postal Export (Electronic Declaration and Processing) Regulations, 2022 enabled end-to-end
electronic processing of export declarations for postal exports. Further, the Postal Import Regulations,
2025 were notified to facilitate electronic processing of postal imports. Automation of IGST refunds for
postal exports was successfully implemented in September 2024.
To further promote e-commerce exports, CBIC, in collaboration with the Department of Posts, launched
an innovative ‘Hub and Spoke’ model in December 2022, leveraging India Post’s vast nationwide
network. Under this model, over 1,000 Dak Niryat Kendras (DNKs) have been designated across thecountry to facilitate booking, aggregation and processing of export parcels, particularly benefiting
MSMEs and small exporters.
The extension of export incentives to postal shipments marks another important milestone in the
Government’s ongoing efforts to simplify procedures, reduce costs, and promote inclusive growth of
India’s exports, strengthening the country’s position in the rapidly evolving global e-commerce landscape.
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