Exports by Post Regulations, 2018 - 48/2018 - Customs - Non Tariff

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION No. 48/2018-Customs (N.T) New Delhi, the 4th June 2018 G.S.R 525 (E). - 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, namely: - 1. Short title and commencement. - (1) These regulations may be called the Exports by Post Regulations, 2018. (2) They shall come into force on 21st June 2018. 2. Application . These Regulations shall apply 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 from any foreign post office notified under sub-section (e) of section 7 of the Customs Act, 1962; 3. Definitions . (1) In these regulations, unless the context otherwise requires, - a) Act means the Customs Act, 1962 (52 of 1962); b) e-commerce means buying and selling of goods through the internet on an e-commerce platform, the payment for which shall be done through international credit or debit cards and as specified by the Reserve Bank of India from time to time ; c) Form means the Form appended to these regulations. (2) The words used and not defined in these regulations but defined in the Act, shall have the same meanings respectively assigned to them in the said Act. 4. Entry to be made for export goods . - In case of goods to be exported through a foreign post office, an entry shall be required to be presented to the proper officer at the foreign post office of clearance, in the forms appended to these regulations. (Dr. Sreeparvathy S.L.) Under Secretary to the Government of India [F. No. 476/02/2016-LC] FORM-I (see regulation 4) Postal Bill of Export I (PBE - I) ( 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 Customs Broker License No. Name and address Declarations Yes/No as applicable 1. We declare that we intend to claim rewards under Merchandise Exports from India Scheme (MEIS) (for export through Chennai / Mumbai / Delhi FPO only). 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 Details of Parcel E -commerce particulars Name and Address Country of destination Description CTH Quantity Invoice no. and date Weight URL (Name) of website Payment transaction ID SKU No. Postal tracking number Unit (pieces, litres, kgs., meters) number Gross net 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Assessable value under section 14 of the Customs Act Details of Tax invoice or commercial invoice ( whichever applicable) Details of duty/ tax Total FOB Curren cy Ex-change rate Amo-unt in INR H.S code Invoice details value Customs duties GST details invoice no. and date Sl. No. of item in invo-ice Export duty Cess IGST (if appli-cable) Compe-nsation cess (if applicable) LUT/ bond details (if applicable) dut-ies ce-ss rate am-ount rate amo-unt rate am-ount rate amo-unt 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 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 License No. Name and address Declarations Yes/No as applicable 1 We declare that we intend to claim rewards under Merchandise Exports from India Scheme (MEIS)(for export through Chennai / Mumbai / Delhi FPO only). 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 Details of Parcel Postal tracking number Assessable value under section 14 of the Customs Act Name and Address Country of destination Description CTH Quantity Invoice no. and date Weight FOB Currency Exchange rate Amount in INR Unit (pieces, liters, kgs., meters) number Gross net 1 2 3 4 5 6 7 8 9 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 GST details total invoice no. and date Sl. No. of item in invoice Export duty Cess IGST (if applicable) Compensation cess (if applicable) LUT/ bond details (if applicable) duty cess rate amount rate amount rate amount rate amount 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29