Exports by Post Regulations, 2018 - Customs - 17/2018

GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009 F.No.C1/05/2017 TU. Cus. Dated: 11.06.2018 TRADE FACILITY NO. 17/2018 Sub:- Exports by Post Regulations, 2018 Reg. Kind attention of all Exporters, trading public, Customs Brokers and all other stakeholders is drawn to the Exports by Post Regulations, 2018, notified vide CBIC Notification No.48/2018 -Customs dated 04.06.2018 and Circular No.14/2018 - Cus dated 04.06.2018 on the procedure for e-commerce exports through Post and clarification on personal imports, 2. Vide the above, in order to facilitate exports and give a fillip to the global outreach of India's exporters via e-commerce, all IEC holders have been permitted to export goods through FPOs, and will be eligible for Zero rating of exports, by way of IGST refunds/ discharge of LUT. Those who do not wish to avail this facility or fall in the category of Exempted/ Non-Taxable are also permitted to export under the same procedure. The Board has also permitted Customs Brokers to operate at all Foreign Post Offices for the ease of operation of exporters. 3. In respect of e-commerce exports, the exporter holding a valid IEC code shall be permitted to export goods by filing a Postal Bill of Export (PBE) in the form prescribed under the Export by Post Regulations, 2018. Since EDI System is not available in the FPOs, the Bills shall be processed manually; however, data will be captured and uploaded for GST purposes through ICAN facility (an offline utility provided by DG System). 4. E-commerce exports under MEIS Scheme shall continue to be governed through the Board Circular No. 36/2016 -Cus dated 29.07.2016 , through the Foreign Post Offices at Delhi, Mumbai and Chennai; except that the declaration shall now be given in the PBE-I form as prescribed under the new Regulations. E-commerce exports not involving MEIS, may be done through any notified Foreign Post Offices. 5. The PBE-I form shall be filed in duplicate by e-commerce exports and there shall be no limit on the number of Postal shipments which can be effected using a single PBE I Form. In case of exports not involving e-commerce, the exporter shall file PBE II form which shall cover only one consignee. The exporters shall continue to file the revised CN 22/CN 23 forms as well. After affixing the tracking number of each shipment on the PBE, the original will be retained by Customs while the duplicate will be handed over to the exporter/ Custom Broker. On receiving the Proof of export in the form of relevant CN/CP forms, Customs shall enter the necessary details in ICAN system. 6. In the case of natural persons, i:e. other than firms and companies, exporting parcels, there is no change in procedure being followed hitherto. It is clarified that they will not be required to file any PBE. In case of personal imports, i.e. Persons importing or exporting goods for personal use not connected with trade or manufacture or agriculture , whether by courier or post or by Air or Sea shall be classified under Tariff heading 9804 of the Customs Tariff. 7. Copy of the CBIC Notification No.48/2018 -Customs and Circular No.14/2018 -Cus dated 04.06.2018 on the new Regulations are enclosed for reference. 8. The new regulations shall come into effect from 21 St . June 2018. All stakeholders are directed to take cognisance .of the-same. Difficulties, if any may be brought to the notice of the undersigned. (SUMIT KUMAR) COMMISSIONER OF CUSTOMS