Extending export benefits for exports made through Postal mode- Amendment to Circular No. 25/2022-Customs dated 09.12.2022

Circular No. 01 /2026-Customs F. No.476/3/201&LC qltaftr*Dlt/Govern ment of ndia I ft-rrizraq/M inistry ot Fi nance {ur€fu{FilDepartment of Revenue il*q s$r€e{orG$rrgoetd Central Board of lndirect Taxes & Customs Hall 16049, Kartavya Bhawan 0'l , New Delhi-1 10001

ftqifi: 15 January, 2026 +sr{, 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)