Procedure for e-commerce exports through Post - CBEC's Customs Manual 2025 - Customs

15. Procedure for e-commerce exports through Post: 15.1 Any exporter holding a valid Importer Exporter Code will be permitted to export goods by filing a Postal Bill of Export (PBE) in the form prescribed in Exports by Post Regulations 2018, as amended by the Exports by Post (Amendment) Regulations, 2022 and in Postal Export (Electronic Declaration and Processing) Regulation 2022. 15.2 Every PBE-I(for e-commerce exports) shall be filed in duplicate and shall cover only one consignor. There will be no limitations on the number of postal shipments which can be effected under a single Postal Bill of Export-I. Invoices should be attached by the exporter with the PBE-I. Importer shall in addition file postal label or declaration as per CN22/CN23 which has a column sale of goods . 15.3 PBE along with goods shall be presented to Customs at the Foreign Post Office. Upon completion of processing of PBE, the goods shall be presented to the Postal department, who will acknowledge receipt of the shipment on the PBE and affix the tracking number of each shipment on the same. Upon affixation of the tracking number by the postal authorities, the PBE shall be brought back to the proper officer for grant of Let Export Order . Original PBE will be retained by Customs and the duplicate PBE will be handed over to the exporter or his Customs broker. [Refer Circulars No. 14/2018- Customs dated 25.07.2018, No. 18/2018- Customs dated 13.06.2018]