The CBIC vide Notification No. 104/2022-Customs (N.T.), dated December 9, 2022 notifies the ‘Postal Export (Electronic Declaration and Processing) Regulations, 2022’ (“the Regulations”).
The summary of the Regulation is as follows:
- According to Regulation 2. The Regulation is applicable to export of goods by any person, holding a valid Import-Export Code issued by the Director General of Foreign Trade, in furtherance of business through a foreign post office appointed by the Board under clause (e) of sub-section (1) of section 7 of the Customs Act, 1962.
- The important definitions under Regulation 3 are as under:
- “authorised agent” means a person authorised by an exporter who has a valid license under the Customs Brokers Licensing Regulations, 2018 and includes an employee of the Customs broker who has been issued a photo identity card in Form G of the said regulations.
- “booking post office” means a post office authorised to accept and book export goods in accordance with sub-regulation (1) of regulation 6.
- “e-commerce” means buying and selling of goods through the internet on an e-commerce platform, the payment for which shall be done through various electronic means and in accordance with the guidelines issued by the Reserve Bank of India from time to time;
- “electronic declaration” means the declaration of the particulars relating to the export goods, filed electronically by the exporter or his authorised agent on the PBE Automated System, operated and maintained by the postal authorities;
- “PBE Automated System” means a system operated and maintained by the postal authorities for filing of electronic declaration by exporter or his authorised agent.
- Regulation 4 states that the postal authorities to set up, operate and maintain the PBE Automated System for filing of electronic declaration for export of goods through the post. An exporter who wishes to export goods through post or his authorised agent need to register himself on the PBE Automated System. Once the registration is done, the PBE Automated System will validate and recognize the registered person and enable him to file electronic declaration and upload supporting documents on the said system.
- Regulation 5 states the mechanism for export of goods by post in furtherance of business. For the same, the exporter or his authorised agent have to make an entry through an electronic declaration in the forms provided in the Regulation.
- Regulation 6 state the Postal authorities, in consultation with the Board, to authorise certain post offices to accept and book export goods and also to specify the corresponding foreign post office to each of them.
- Regulation 7 states the mechanism for clearance of goods for export at foreign post office.
- Regulation 8 states that the exporter or his authorised agent must retain a copy of the said declaration and all supporting documents, which were used or relied upon for such electronic declaration for a period of five years from the date of filing an electronic declaration on the PBE Automated System and, whenever required must produce them before Customs in connection with any action or proceedings under the Act or under any other law for the time being in force.
- Regulation 9 states the role and responsibilities of authorize agent
- Regulation 10 prescribe the penalty
- The Regulation also provide the Form as ‘Postal Bill of Export-III (PBE-III)’ under Regulation 5.
The Regulations have been made to leverage the vast network of post offices across the country to benefit the MSMEs by enabling them export to global market using e-commerce or other regular channels. As per the new Regulation, the exporter will be able to file PBE online from home/office and deposit the parcel in a nearby post office for export.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1009569/ENG/Notifications
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