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TMI BlogPostal Export (Electronic Declaration and Processing) Regulations, 2022.X X X X Extracts X X X X X X X X Extracts X X X X ..... date of their publication in the Official Gazette. 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 through a foreign post office appointed by the Board under clause (e) of sub-section (1) 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) "authorised agent" means a person authorised by an exporter who has a valid license under the Customs Brokers Licensing Regulations, 2018 and includes an employee of the Customs broker who has been issued a photo identity card in For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... him to file electronic declaration and upload supporting documents on the said system. 5. Electronic declaration for postal export.- (1) For export of goods by post, in furtherance of the business, the exporter or his authorised agent shall make an entry thereof through an electronic declaration in the following forms, namely- (i) Postal Bill of Export-III (PBE-III) for postal exports effected through e-commerce; or (ii) Postal Bill of Export-IV (PBE-IV) for all other postal exports. (2) The person making an entry in terms of sub-regulation (1) shall, while making the said entry, make and subscribe to a declaration as to the truth of its contents and shall ensure the following, namely:- (i) the accuracy and completeness of the info ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be. (2) No person shall, except with the permission of proper officer of Customs, open any package of export goods arrived in the foreign post office for customs clearance. (3) The postal authorities shall present the export goods and the corresponding electronic declaration to the proper officer of Customs at the foreign post office, in such manner as to the satisfaction of the said proper officer, for screening, inspection, examination and assessment thereof. (4) The proper officer may verify the entry made under regulation 5, and the provision of section 17 of the Act shall apply, as they apply to other goods, subject to the modification that for the words and figures, "under section 50", wherever they occur in reference to export goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the exporter in performing the functions related to clearance of export goods through post. (2) The exporter authorising such agent shall be fully responsible for all the operations and transactions performed by such agent on his behalf and shall be liable for payment of any dues owed to the government or penal provisions as applicable under these regulations or the Act or any other law for the time being in force. (3) Notwithstanding anything contained in sub-regulation (2), the authorised agent shall be governed by the regulations made under section 146, and section 147 of the Act. 10. Penalty.- Without prejudice to any other action which may be taken under the Act, rules or regulations made thereunder or any other law for the time be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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