THE CUSTOMS TARIFF ACT 1975 (Notification)
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Body NOTIFICATION No. 103/2022-Customs (N.T.) Dated, 9th December 2022

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: -

"Postal Bill of Export - I (PBE-I)

(see regulation 4)

(For export of goods through E-Commerce)

(To be submitted in duplicate)

Bill of Export No. and date.	Foreign Post office code	Name of Exporter	Address of Exporter	IEC	State code	GSTIN or as applicable	AD code (if applicable)	Details of Authorised Agent
								Customs Broker License No.	Name and address
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. No	Consignee details		Product details
	Name and Address	Country of destination	Description	CTH	Quantity
					Unit (pieces, litres, kgs., meters)	number
1	2	3	4	5	6	7

Details of Parcel			E -commerce particulars
Invoice no. and date	Weight		GSTIN of Ecommerce operator	URL (Name) of website	Payment transaction ID	SKU No.	Postal tracking number
	Gross	net
8	9	10	11	12	13	14	15

Assessable value under section 14 of the Customs Act				Details of Tax invoice or commercial invoice ( whichever applicable)
FOB	Currency	Exchange rate	Amount in INR	H.S code	Invoice details		value
					invoice no. and date	Sl. No. of item in invoice
16	17	18	19	20	21	22	23

Details of duty/ tax									Total
Customs duties				GST details				LUT/ bond details (if applicable)	duties	cess
Export duty		Cess		IGST (if applicable)		Compensation cess (if applicable)
rate	amount	rate	amount	rate	amount	rate	amount
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)

FORM-II

(see regulation 4)

Postal Bill of Export - II

(To be submitted in duplicate)

Bill of Export No. and date.	Foreign Post office code	Name of Exporter	Address of Exporter	IEC	State code	GSTIN or as applicable	AD code (if applicable)	Details of Customs Broker
								Customs Broker License No.	Name and address
Declarations									Yes/No as applicable
1	We declare that we intend to claim rewards under Exports 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
Consignee details		Product details
Name and Address	Country of destination	Description	CTH	Quantity
				Unit (pieces, litres, kgs., meters)	number
1	2	3	4	5	6

Details of Parcel			Postal tracking number	Assessable value under section 14 of the Customs Act
Invoice no. and date	Weight			FOB	Currency	Exchange rate	Amount in INR
	Gross	net
7	8		10	11	12	13	14

Details of Tax invoice or commercial invoice (whichever applicable)				Details of duty/ tax
H.S code	Invoice details		value	Customs duties
	invoice no. and date	Sl. No. of item in invoice		Export duty		Cess
				rate	amount	rate	amount
15	16	17	18	19	20	21	22

Details of duty/ tax
GST details					total
IGST (if applicable)		Compensation cess (if applicable)		LUT/ bond details (if applicable)	duty	cess
rate	amount	rate	amount
23	24	25	26	27	28	29

[F. No. 476/3/2018-LC]

(Ananth Rathakrishnan)

Deputy Secretary

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.