Exports by Post(Amendment) Regulations, 2022. - 103/2022 - Customs - Non Tariff

GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION No. 103/2022-Customs (N.T.) New Delhi, 9th December 2022 G.S.R. 873(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 to amend the Exports by Post Regulations, 2018 , namely: - 1. Short title and commencement. - (1) These regulations may be called the Exports by Post (Amendment) Regulations, 2022. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Exports by Post Regulations, 2018 (hereinafter in these regulations referred to as the said regulations), in regulation 3, in sub-regulation (1) , for the words international credit and debit cards and as specified , the words various electronic means and in accordance with the guidelines issued shall be substituted. 3. In the said regulations, the appended forms shall be substituted with the following forms, namely: - Postal Bill of Export - I (PBE-I) (see regulation 4) (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 Authorised Agent Customs Broker License No. Name and address Declarations Yes/No as applicable 1. We declare that we intend to claim rewards under export promotion Scheme (a) Drawback (b) Any other Scheme 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 GSTIN of Ecommerce operator 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 15 Assessable value under section 14 of the Customs Act Details of Tax invoice or commercial invoice (whichever applicable) Details of duty/ tax Total FOB Currency Exchange rate Amount in INR H.S code Invoice details value Customs duties GST details 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) Duties Cess rate amount rate amount rate amount rate amount 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 Postal Bill of Export - II (PBE-II) (see regulation 4) (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 Authorised Agent Customs Broker LicenseNo. Name and address Declarations Yes/No as applicable 1 We declare that we intend to claim rewards under export promotion Scheme (a) Drawback (b) Any other Scheme 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 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 . [F. No. 476/3/2018-LC] ANANTH RATHAKRISHNAN, Dy. Secy. Note: - The principal notification No. 48/2018-Customs (N.T.), dated the 4th June, 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 525(E), dated the 4th June, 2018 .