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Date: 2022-12-10 Category: Extra Ordinary State: Union Government Country: India

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

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

## Report on the Exports by Post Amendment Regulations, 2022 **1. Executive Summary:** This report analyzes the "Exports by Post Amendment Regulations, 2022," a set of amendments to the original "Exports by Post Regulations, 2018." The core purpose of these amendments, as evidenced by the text, is to update and streamline the process for export of goods via postal services, particularly concerning payment methods and required forms. The key findings indicate a shift towards accepting a wider range of electronic payment methods and a complete replacement of the existing postal export forms. **2. Introduction:** This report aims to provide an informative overview of the "Exports by Post Amendment Regulations, 2022," based solely on the provided policy text. The report outlines the background, key changes, affected stakeholders, implementation aspects, and expected outcomes of these amendments. **3. Policy Overview:** * **Original Policy:** The amendment refers to and modifies the "Exports by Post Regulations, 2018." * **Core Objective(s):** Based on the text, the core objective of the *amended* regulations is to modernize and simplify the process of exporting goods via postal services. This includes facilitating easier payment mechanisms and standardizing required documentation. **4. Background and Rationale:** The amendment suggests that the original "Exports by Post Regulations, 2018," required updating. The specific issues addressed appear to be: * **Outdated Payment Methods:** The amendment replaces specific mention of "international credit and debit cards" with a broader acceptance of "various electronic means," suggesting the original policy was too restrictive and did not accommodate newer payment technologies. * **Need for Updated Forms:** The complete substitution of the forms indicates a desire for more comprehensive data capture and alignment with current export requirements. The inclusion of E-commerce related details in the new forms reinforces this modernization effort. **5. Key Provisions / Changes:** This analysis focuses specifically on the changes introduced by the amendment text: * **Change 1: Payment Methods (Regulation 3(1))** * **Original Rule:** The original regulation 3, sub-regulation 1 referred to "international credit and debit cards and as specified" payment methods. * **New Rule:** The amendment substitutes this with "various electronic means and in accordance with the guidelines issued." * **Effect:** This change broadens the accepted payment methods for exports by post, allowing for flexibility and adaptation to evolving payment technologies. The reference to "guidelines issued" implies that the Central Board of Indirect Taxes and Customs (CBIC) will provide further clarification on acceptable electronic payment methods. * **Change 2: Replacement of Forms (Regulation 3)** * **Original Rule:** The original regulations had specific forms for postal exports. * **New Rule:** The amendment completely replaces the original forms with "Postal Bill of Export I (PBEI)" and "Postal Bill of Export II (PBEII)". * **Effect:** The new forms mandate the inclusion of detailed information related to e-commerce transactions, such as E-commerce URL, Transaction ID, and operator details. The forms also require detailed product information, consignee details, and comprehensive tax/duty information. These changes indicate a move towards enhanced data collection and transparency in postal exports, particularly in the context of e-commerce. **6. Target Audience and Stakeholders:** The target audience and stakeholders directly affected by these changes include: * **Exporters:** Particularly those utilizing postal services for exporting goods, especially those involved in e-commerce. * **Customs Brokers/Authorised Agents:** Responsible for assisting exporters in completing the necessary documentation. * **Foreign Post Offices:** Responsible for processing export shipments. * **Central Board of Indirect Taxes and Customs (CBIC):** The agency responsible for implementing and overseeing the regulations. * **E-commerce Operators:** The regulations now require their details to be included in the export documentation. **7. Implementation Aspects (Inferred):** * **Responsible Agency:** The Central Board of Indirect Taxes and Customs (CBIC) is responsible for implementing and overseeing the amended regulations. * **Timelines:** The regulations came into force on the date of their publication in the Official Gazette (December 10, 2022). * **Procedures:** Exporters must now use the new "Postal Bill of Export I (PBEI)" and "Postal Bill of Export II (PBEII)" forms. They must also comply with the guidelines issued by the CBIC regarding acceptable "various electronic means" of payment. **8. Expected Outcomes / Impact of Changes:** The likely intended outcomes of these specific changes are: * **Increased Efficiency:** Broader acceptance of electronic payment methods should streamline the payment process for exporters. * **Improved Data Collection:** The new forms will provide more detailed information on postal exports, including e-commerce transactions, enabling better monitoring and analysis by customs authorities. * **Enhanced Compliance:** Standardized forms and clearer payment guidelines should promote greater compliance with export regulations. * **Greater Transparency:** The increased information required in the new forms relating to the exporter will assist in identifying accountability. **9. Conclusion:** The "Exports by Post Amendment Regulations, 2022" represent a significant update to the existing framework for postal exports. By broadening payment options and introducing new, comprehensive forms, the amendments aim to modernize and streamline the export process. These changes are likely to have a positive impact on exporters, customs authorities, and e-commerce operators, contributing to a more efficient and transparent export environment.

Key Entities Referenced

NEW DELHI: Place of publication of the gazette notification. AGRAHAYANA: A month in the Hindu calendar, corresponding to November-December. Customs Act, 1962: A law related to customs duties and regulations in India. Central Board of Indirect Taxes and Customs: Government organization responsible for formulation of policy concerning indirect taxes. Exports by Post Regulations, 2018: Regulations governing the export of goods through postal services. Exports by Post Amendment Regulations, 2022: Amendment to the Exports by Post Regulations. Official Gazette: A publication that contains official government notifications and legal announcements. IGST Act: Integrated Goods and Services Tax Act. CGSTSGSTUTGSTIGST Acts: Central Goods and Services Tax, State Goods and Services Tax, Union Territory Goods and Services Tax, and Integrated Goods and Services Tax Acts. Postal Bill of Export I: Form for export of goods through E-Commerce Postal Bill of Export II: Form for export of goods Customs N.T.: Customs Notification. Ministry of Finance: Government ministry responsible for financial matters. Department of Revenue: A department under the Ministry of Finance. Ananth Rathakrishnan: Deputy Secretary. Mayapuri, New Delhi: Location of the Government of India Press. Delhi: Location of the Controller of Publications. Customs Act: Act related to customs.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-10122022-240976 xxxGIDHxxx CG-DL-E-10122022-240976 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 779] नई दिल्ली, िजनिार, िजनिार, 10, 2022/अग्रहायण 19, 1944 No. 779] NEW DELHI, SATURDAY, DECEMBER 10, 2022/AGRAHAYANA 19, 1944 जित्त मत्ालं य (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोडड) अजधसचू ना नई दिल्ली, 9 दिसम् बर, 2022 स.ं 103/2022-सीमा िल्ु क (ग.ैटै.) सा.का. जन. 873 (अ).—सीमा िल्ु क अजधजनयम, 1962 (1962 का 52) की धारा 84 के साथ पठित धारा 157 द्वारा प्रित्त िजियों का प्रयोग करते हुए, केंद्रीय अप्रत्यक्ष कर और सीमा िुल्क बोडड इसके एतद्द्वारा एक्सपोटड बाई पोस्ट्ट रेगुलेिन्स, 2018 म ें संिोधन करने के जलए जनम्नजलजखत जिजनयम बनाता ह,ै अथाडत्: - 1 लघ ुिीर्डक और प्रारंभ.- (1) इन जिजनयमों को डाक द्वारा जनयाडत (संिोधन) जिजनयम, 2022 कहा िायगा। (2) ये रािपत् में इनके प्रकािन की तारीख से लाग ूहोंगे। 2. एक्सपोटड बाई पोस्ट्ट रेगुलेिन्स, 2018 (इसके बाि इन जिजनयमों को उि जिजनयमों के रूप में संिर्भतड दकया गया ह)ै के, जिजनयम 3 में, उप-जिजनयम (1) में, "इंटरनेिनल क्रेजडट या डेजबट काडड के माध्यम से अथिा समय-समय पर भारतीय ठरज़िड बैंक द्वारा यथा- जिजनर्िष्टड तरीके से दकया िाता हो" िब्िों के स्ट्थान पर "जिजभन्न इलेक्रॉजनक माध्यमों से और भारतीय ठरिि डबैंक द्वारा समय-समय पर िारी दििाजनििे ों के अनुसार दकया िाएगा" को प्रजतस्ट्थाजपत दकया िाएगा। 3. उि जिजनयमों म,ें संलग्न प्रपत्ों को जनम्नजलजखत प्रपत्ों से प्रजतस्ट्थाजपत दकया िाएगा, अथाडत्: - 8229 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] “ पोस्ट्टल जबल ऑफ़ एक्सपोटड -I (पी बी ई- I) ( िेख ेंजिजनयमन 4 ) (ई-कॉमस डके माध्यम स ेमाल के जनयातड के जलए) (िो प्रजतयों म ेंप्रस्ट्ततु करें) जबल ऑफ़ जििेिी डाक घर का कोड जनयाडतक का नाम जनयाडतक का पता आई राज्य िी. एस. टी ए डी अजधकृत एिटें का जििरण एक्सपोट ड की ई सी का आइ एन या कोड सीमा िल्ु क नाम और पता संख्या और कोड िो भी लागू (यदि ब्रोकर लाइसेंस दिनांक हो) लाग ूहो) संख्या घोर्णा हां/नहीं के रूप में उपयुि 1. हम घोर्णा करते हैं दक हम जनयाडत प्रोत्साहन योिना के तहत लाभ का िािा करना चाहते ह ैं (क) प्रजतअिायगी (ख) कोई अन्य योिना 2. हम घोर्णा करते हैं दक हम आई िी एस टी एक्ट की धारा 16 के तहत अपने जनयाडत को िून्य िर रखगें े 3. हम घोर्णा करते हैं दक माल को सीिीएसटी/एसिीएसटी/यूटीिीएसटी/आईिीएसटी एक््स के अंतगडत छूट प्राप्त ह ै हम घोर्णा करते हैं दक जनयाडत के इस पोस्ट्टल जबल ऑफ़- एक्सपोट डम ें दिए गए सभी जििरण हर िजृष्ट से सत्य और सही है। (जनयाडतक/प्राजधकृत एिेंट के हस्ट्ताक्षर) परीक्षण आिेि और ठरपोटड लेट एक्सपोटड ऑडडर: सीमा िुल्क अजधकारी के हस्ट्ताक्षर मोहर और तारीख के साथ। पासलड का जििरण क्र.स.ं कन्साइनी का जििरण उत्पाि का जििरण पासलड का जििरण इ -व्यापार ब्यौरे नहीं नाम और गंतव्य िेि जििरण सीटीएच मात्ा इनिॉइस िज़न ई-कॉमसड यूआरएल भुगतान लेन - िेन एसकेय ू डाक पता नम् बर ऑपरेटर का िी. (नाम) का पहचान संख्या संख्या रैककंग इकाई संख्या सकल जनिल तथा एस. टी आइ िेबसाइट संख्या (नग, लीटर , दकलोग्राम , दिनांक एन मीटर) 1 2 3 4 5 6 7 8 9 10 1 1 12 13 14 15[भाग II—खण् ड 3(i)] भारत का रािपत् : असाधारण 3 सीमा िल्ु क अजधजनयम की धारा 14 के तहत कर इनिॉइस या िाजणजज्यक इनिॉइस का िल्ु क/कर का जििरण कुल जनधारड ण योग्य मल्ू य जििरण (िो भी लाग ूहो) एफ. मुद्रा जिजनमय राजि एच इनिॉइस का जििरण मूल्य सीमा िुल्क िीएसटी का ओ. बी िर भारतीय एस जििरण रुपय ेम ें कोड इनिॉइस इनिॉइ जनयाडत िुल्क उपकर आई िी एस टी छजतपूर्तड उपकर एलयूटी/ िुल्क उपकर (यदि लागू) संख्या तथा के मि (यदि बॉन्ड का दिनांक की जििरण लागू) क्र.सं. (यदि लागू) िर राजि िर राजि िर राजि िर राजि 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 पोस्ट्टल जबल ऑफ़ एक्सपोटड -II (पी बी ई- II ) ( िेख ेंजिजनयमन 4 ) (िो प्रजतयों म ेंप्रस्ट्ततु करें) जबल जििेिी डाक घर का कोड जनयाडतक का नाम जनयाडतक का पता आई ई राज्य िी. एस. टी ए डी कोड अजधकृत एिटें का जििरण ऑफ़ सी का कोड आइ एन या (यदि लाग ूहो) सीमा िल्ु क नाम और पता एक्सपोट ड िो भी लागू ब्रोकर लाइसेंस की संख्या हो) संख्या और दिनांक हां नहीं िैसा घोर्णा उपयुि 1 हम घोर्णा करते हैं दक हम जनयाडत प्रोत्साहन योिना के तहत लाभ का िािा करना चाहते ह ैं (क) प्रजतअिायगी (ख) कोई अन्य योिना 2 हम घोर्णा करते हैं दक हम आई िी एस टी एक्ट की धारा 16 के तहत अपने जनयाडत को िून्य िर रखगें े 3 हम घोर्णा करते हैं दक माल को सीिीएसटी/एसिीएसटी/यूटीिीएसटी/आईिीएसटी एक््स के अंतगडत छूट प्राप्त ह ै हम घोर्णा करते हैं दक जनयाडत के इस पोस्ट्टल जबल ऑफ़- एक्सपोट डम ें दिए गए सभी जििरण हर िजृष्ट से सत्य और सही है। (जनयाडतक/प्राजधकृत एिेंट के हस्ट्ताक्षर) परीक्षण आिेि और ठरपोटड4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] लेट एक्सपोटड ऑडडर: सीमा िुल्क अजधकारी के हस्ट्ताक्षर मोहर और तारीख के साथ। पासलड का जििरण कन्साइनी का जििरण उत्पाि का जििरण पासलड का जििरण डाक रैककंग नबं र सीमा िल्ु क अजधजनयम की धारा 14 के तहत जनधारड ण योग्य मल्ू य नाम और गंतव्य िेि जििरण सीटीएच मात्ा इनिॉइस िज़न एफ. ओ. मुद्रा जिजनमय िर राजि भारतीय पता नंबर तथा रुपय ेम ें इकाई संख्या सकल जनिल बी दिनांक (नग, लीटर , दकलोग्राम , मीटर) 1 2 3 4 5 6 7 8 10 1 1 12 13 14 कर इनिॉइस या िाजणजज्यक इनिॉइस का जििरण िल्ु क/कर का जििरण (िो भी लाग ूहो) एच इनिॉइस का जििरण मूल्य सीमा िुल्क िी एस टी का कुल एस जििरण कोड इनिॉइस संख्या इनिॉइ के मि जनयाडत िुल्क उपकर आई िी एस टी (यदि लागू) छजतपूर्तड उपकर (यदि एलयूटी/बॉन्ड का िुल्क उपकर तथा दिनांक की क्र.स.ं लागू) जििरण (यदि लागू) िर राजि िर राजि िर राजि िर राजि 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29”. [फा. सं. 476/3/2018-एलसी] अनंत राधाकृष्णन, उपसजचि नोट:- प्रधान अजधसूचना सं. 48/2018-सीमा िल्ु क (एनटी), दिनांक 4 िून, 2018 भारत के रािपत्, असाधारण, भाग II, खंड 3, उपखंड (i) में सा.का.जन. 525(अ), दिनांक 4 िून, 2018 में प्रकाजित दकया गया था।[भाग II—खण् ड 3(i)] भारत का रािपत् : असाधारण 5 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi,the 9th December, 2022 No. 103/2022-Customs (N.T.) 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: -6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] “Postal Bill of Export - I (PBE-I) (see regulation 4) (For export of goods through E-Commerce) (To be submitted in duplicate) Bill of Foreign Post office code Name of Exporter Address of Exporter IEC State GSTIN or as AD code (if Details of Authorised Agent Export code applicable applicable) No. and Customs Name and address date. Broker License No. 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 Sl. Consignee details Product Details of Parcel E -commerce No. details particulars Name Country of Description CTH Quantity Invoice Weight GSTIN of E- URL (Name) Payment SKU Postal and destination no. and commerce of website transaction ID tracking Address Unit Number date Gross net operator No. number (pieces, litres, kgs., meters) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 8229 GI/2022 (1)[भाग II—खण् ड 3(i)] भारत का रािपत् : असाधारण 7 Assessable value under section 14 of Details of Tax invoice or Details of duty/ Total the commercial tax Customs Act invoice ( whichever applicable) FOB Curren cy Exchange Amount H.S Invoice details value Customs duties GST rate in INR details code invoice Sl. No. Export duty Cess IGST (if Compensation LUT/ bond Duties Cess no. and of item applicable) cess details (if date in (if applicable) applicable) invoic e rate amount rate amount rate amoun rate amount t 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 Postal Bill of Export - II (PBE-II) (see regulation 4) (To be submitted in duplicate) Bill of Foreign Post office code Name of Exporter Address of Exporter IEC State GSTIN or as AD code (if Details of Authorised Agent Export code applicable applicable) No. Customs Name and and Broker address date. LicenseNo. Yes/No as Declarations 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.8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Details of parcel Consignee details Product details Details of Parcel Postal tracking Assessable value under section 14 of the Customs Act number Name and Country of destination Description CTH Quantity Invoice no. Weight FOB Currency Exchange rate Amount in INR Address and date Unit Number Gross Net (pieces, liters, kgs., meters) 1 2 3 4 5 6 7 8 10 11 12 13 14 Details of Tax invoice or commercial invoice Details of duty/ tax (whichever applicable) H.S Invoice details value Customs duties GST details Total code invoice no. Sl. No. of Export duty Cess IGST (if applicable) Compensation cess (if LUT/ bond details Duty Cess and date item in applicable) (if applicable) invoice rate amount rate amount rate amount rate amount 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29”. [F. No. 476/3/2018-LC] ANANTH RATHAKRISHNAN, Dy. Secy. Note: - The principal notification No. 48/2018-Customs (N.T.), dated the 4th June, 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 525(E), dated the 4th June, 2018. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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