Legal provisions and exemptions in case of postal exports - CBEC's Customs Manual 2025 - Customs

9. Legal provisions and exemptions in case of postal exports: 9.1 Goods which are not prohibited or restricted for export as per FTP can be exported by post through authorized booking post offices and will be subjected to examination at the 28 specified Foreign Post offices. IGST refund and Drawback can also be availed for export through post and also through other export promotion schemes like Advance Licence, EPCG etc. Commercial samples prototypes of goods and free gift as per FTP may also be exported by the post. [Refer Circular Nos. 25/2022-Customs dated 09.12.2022, No. 06/2023- Customs dated 01.03.2023, 20/2023- Customs dated 07.08.2023, 27/2023- Customs dated 01.11.2023 and 01/2024- Customs dated 01.02.2024] 9.2 The rate of duty and tariff value, if any, applicable to any goods exported by post shall be the rate and valuation in force on the date on which the exporter delivers such goods to the Postal Authorities for exportation. 9.3 Bonafide commercial samples and prototype of goods supplied free of charge of a value not exceeding Rs.50,000/- which are not subject to any prohibition or restriction for export under FTP and which do not involve transfer of foreign exchange, may be exported through post. 9.4 Bonafide gifts of articles for personal use of a value not exceeding Rs.25,000/- which are not subject to any prohibition or restriction on their export under FTP and which do not involve transfer of foreign exchange, may be exported through post. 9.5 Export by post of Indian and foreign currency, bank drafts, cheques, National Saving Certificates and such other negotiable instruments is not allowed unless accompanied by a valid permit issued by the RBI, except in cases where such negotiable instruments are issued by an authorised dealer in foreign exchange in India. 9.6 Indian currency notes of Rs.500/- and Rs.1000/- denominations are prohibited by Government of Nepal. Therefore, the Indian currency notes of Rs.500/- and Rs.1000/ - denominations shall not be allowed for export to Nepal. 9.7 Prohibitions/restrictions under the FTP and the Customs Act, 1962 apply on the export of various articles by post. Some of these articles are viz. arms and ammunitions, explosives, inflammable material, intoxicants, obscene literature, certain crude and dangerous drugs, antiquities, narcotic drugs etc. 9.8 Export of purchases made by the foreign tourists is allowed through post subject to proof that the payment has been made in foreign exchange.