**Executive Summary**
Circular No. 01/2026-Customs, dated January 15, 2026, addresses the extension of export benefits for exports made through the postal mode, amending Circular No. 25/2022-Customs dated December 9, 2022. It announces the notification of the Postal Export (Electronic Declaration and Processing) Amendment Regulations, 2026, to automate postal export processing by connecting the DNK portal of the Department of Posts with ICEGATE. An advisory by DG Systems will further elaborate the modality.
**Key Points / Main Content**
* **Link Changes for Circular 25/2022-Customs, Paragraph 4, Point (i):**
* The link "https://dnk.cept.gov.in/customers.web." is to be replaced with "https://app.indiapost.gov.in/customer-selfservice/login".
* The link "https://ips.cept.gov.in/customs.web/login.aspx." is to be replaced with "https://app.indiapost.gov.in/ips/home".
* **Export Incentive Claims:**
* All exporters claiming export incentives (Drawback, RoDTEP, RoSCTL) electronically via postal route must register on ICEGATE and add bank account details corresponding to the DNK site.
* Electronic drawback claims require filing PBE III or IV on the DNK portal. These forms have been amended to include additional tables for duty drawback or other export schemes and additional fields for parcel details.
* The procedure for non-electronic drawback claims remains the same as per Rule 12 of the Customs and Central Excise Duties Drawback Rules, 2017, as amended.
* RoDTEP and RoSCTL benefits are now enabled electronically for postal route exports. Relevant Notifications (No. 24/2023-Customs (N.T.) and No. 25/2023-Customs (N.T.) dated 01.04.2023) are to be followed.
* Supporting documents for electronic claims on each Postal Bill of Export must be uploaded to the E-Sanchit/ICEGATE portal.
* **PBE Form Amendments:**
* Suitable amendments have been made to the PBE-III and PBE-IV forms via Notification No. 07/2026-Customs (NT) dated 15.01.2026.
* **Public Notice Requirement:**
* Pr. Commissioners/Commissioners of Customs with jurisdiction over FPOs must issue a Public Notice explaining the modality and logistics to stakeholders.
**Impact Analysis**
**Stakeholder: Exporters**
* **Impact:** Can now electronically claim export benefits (Drawback, RoDTEP, and RoSCTL) for postal exports, and must adhere to new registration and documentation upload requirements.
* **Action Required:** Register on ICEGATE, add bank account details, file PBE III or IV on the DNK portal, follow revised procedures for claiming incentives, and upload documents to the E-Sanchit/ICEGATE portal.
**Stakeholder: Customs Commissioners/Chief Commissioners**
* **Impact:** Responsible for ensuring compliance with the new regulations and providing clarity to stakeholders.
* **Action Required:** Issue a Public Notice explaining the updated procedures and logistics related to postal exports and incentive claims within their jurisdiction.
Key Entities Referenced
Central Board of Indirect Taxes & Customs (CBIC): The key regulatory body responsible for notifying the Postal Export (Electronic Declaration and Processing) Amendment Regulations, 2026, and overseeing the implementation of the circular.
Postal Export (Electronic Declaration and Processing) Amendment Regulations, 2026: The regulations being amended, which facilitate the processing of postal exports by automating the entire procedure.
Circular No. 25/2022-Customs: The original circular dated 09.12.2022 which is being amended to extend export benefits for exports made through postal mode.
ICES: Indian Customs EDI System, the platform which needs to be integrated with Department of Posts' DNK portal for automation of export benefits.
Customs and Central Excise Duties Drawback Rules, 2017: The rules governing the drawback procedures, which are amended by this circular for electronic and non-electronic claims.
Circular No. 01 /2026-Customs
F. No.476/3/201&LC
qltaftr*Dlt/Govern ment of ndia
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Central Board of lndirect Taxes & Customs
Hall 16049, Kartavya Bhawan 0'l , New Delhi-1 10001
ftqifi: 15 January, 2026
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Pr. Chief Commissioners/ Chief Commissioners (Customs or CGST)
Pr. Directors General/ Directors General, all under CBIC
Pr. Commissioners/ Commissioners of Gustoms
Pr. Additional Directors General/ AdditionalDirectors General, all under
cBtc
Madam/Sir,
Subiect: Extending export benetits for exports made through Postal mode'
amendment to Circular No. 25 lo22'Customs dated Gr.l 2.2022 *eg.
Relerence is invited to Circular No. 2512022-Customs dated 09.12.2022'
regarding the electronic processing of commercial postal exports through the PBE
Automated System to lacilitate trade. Owing to the earlier lack ol integration
between the PBE Automated system and lcES, exporters were unable to avail
export benefits under the said system. lt is intormed that the required integration
has now been established, thereby enabling seamless processing and the
electronic provision ol export benefits, in furtherance of ease of doing business.
2. ln this regard, the Postal Export (Electronic Declaration and Processing)
Amendment Regulations, 2026 (hereinafter referred to as "the Regulations") have
been notilied by the central Board of lndirect Taxes and customs (cBlc) vide
Notification No. 0712026 dated 15.01 .2026. These regulations are meant to
facilitate the processing ol postal exports by automating the entire procedure and
connecting the DNK portal of Department of Posts with lcES for automation of
export benefits.
3. To give effect to above, following amendments have been made in the
Circular 2512022-Cusloms dated 9th December, 2022-t. ln lirst para of Point (i) of paragraph 4 of the aforesaid Circular, the link
"https://dnk.cept.gov.in/customers.web." shall be substituted by the link
"hilps://app.indiapost.gov.in/customer-selfservice/login"
2. ln the second para of Point (i) of paragraph 4 of the aforesaid Circular, the
link "https://ips.cept.gov.in/customs.web/login.aspx." shall be substituted by
the link " https://app.indiapost. gov.in/ips/home"
3. Point (vi) of paragraph 4 of the aforesaid Circular shall be substituted with:
"vi.
Erport lncentive Claim
a. All exporters who intend to claim export incentives viz. Drawback, RoDTEP
and RoSCTL, electronically through postal route, must get registered on
ICEGATE. Such exporlers must add their bank account details on ICEGATE
portal corresponding to the DNK site.
b. Exporter claiming drawback, electronically, will file the PBE lll or lV on the
DNK portal. The PBE lorms (lll and lV) now include additional tables to
provide information related to duty drawback or any olher exporl scheme
chosen by the exporter. These tables also include additional lields to indicate
the additional details about parcels lor postal exports. To claim drawback in
electronic mode, the exporter must follow the procedure outlined in Rule 13
and 14 of the Customs and Central Excise Dulies Drawback Rules, 2017, as
amended.
c. Procedure for claiming drawback, non-electronically, will remain same as per
Rule 12 ol lhe Customs and Central Excise Duties Drawback Rules, 2017, as
amended.
d. Claiming benefits ol RoDTEP and RoSCTL are also now enabled tor
exporters using the postal route, in electronic mode. Notitication No. 24i2023-
Customs (N.T.) dated 01.04.2023 for RoDTEP, as amended, and Notilication
lor
No.25l2023-Customs (N.T.) dated 01.04.2023 RoSCTL, as
amended, may be followed for the same.
e. Further, for each Postal Bill of Expo( where the claim is made electronically,
the supporting documents must be uploaded to the E-SanchiVlCEGATE
portal."
3.
For the benefit of all concerned, the modality will be elaborated in an
Advisory to be issued by DG Systems.
4.
To enable the above process, suitable amendments in the lorm PBE-lll and
PBE-IV have been made vide Notification no. O7l2026-Customs (NT) dated15.01.2026.
5. of
All concerned Pr. Commissioners/Commissioners Customs having
jurisdiction over FPOs are required to issue suitable Public Notice further
explaining the modality and logistics to concerned stakeholders.
6.
Difiiculties, if any, in the implementation of this Circular may be brought to
the notice ol the Board.
7.
Hindi version follows.
Yours
tlr,*
Varun S
O.S.D.(Customs V)