In a significant boost to India’s e-commerce and MSME exports, the Central Board of Indirect Taxes and Customs (CBIC) has extended export-related benefits under the Duty Drawback, Remission of Duties and Taxes on Exported Products (RoDTEP) and Rebate of State and Central Taxes and Levies (RoSCTL) schemes to exports made through the postal mode in electronic form, with effect from 15th January 2026.
This landmark measure aims to provide a level playing field for exporters using the postal channel and to create a conducive and inclusive ecosystem for the growth of cross-border e-commerce. The initiative is expected to significantly enhance the competitiveness of MSME exporters, especially those located in smaller towns and remote areas, and give a major fillip to postal exports.
To operationalise these benefits, CBIC has approved amendments to the Postal Export (Electronic Declaration and Processing) Regulations, 2022, enabling exporters to claim Duty Drawback, RoDTEP and RoSCTL benefits for goods exported through the postal route. Accordingly, Notification No.07/2026–Customs (N.T.) amending the Postal Export (Electronic Declaration and Processing) Regulations, 2022 and Circular No. 01/2026 –Customs explaining the amendments and detailing the operational modalities have been issued on 15 January 2026.
Over recent years, the Government of India has undertaken a series of policy initiatives, digital reforms and regulatory measures to transform India’s e- commerce export ecosystem. A dedicated chapter titled “Promoting Cross-Border Trade in the Digital Economy” has been introduced in the Foreign Trade Policy 2023, providing a comprehensive framework to promote cross-border e-commerce through courier, post, e-commerce export hubs, Dak Niryat Kendras and other facilitative mechanisms.
India currently has 28 Foreign Post Offices (FPOs) notified under Section 7 of the Customs Act, 1962. CBIC has undertaken several measures to strengthen cross- border trade through the postal and courier modes. The Postal Export (Electronic Declaration and Processing) Regulations, 2022 enabled end-to-end electronic processing of export declarations for postal exports. Further, the Postal Import Regulations, 2025 were notified to facilitate electronic processing of postal imports. Automation of IGST refunds for postal exports was successfully implemented in September 2024.
To further promote e-commerce exports, CBIC, in collaboration with the Department of Posts, launched an innovative ‘Hub and Spoke’ model in December 2022, leveraging India Post’s vast nationwide network. Under this model, over 1,000 Dak Niryat Kendras (DNKs) have been designated across the country to facilitate booking, aggregation and processing of export parcels, particularly benefiting MSMEs and small exporters.
The extension of export incentives to postal shipments marks another important milestone in the Government’s ongoing efforts to simplify procedures, reduce costs, and promote inclusive growth of India’s exports, strengthening the country’s position in the rapidly evolving global e-commerce landscape.
Government Amends Customs and Central Excise Duties Drawback Rules to Facilitate Exports by Post
The Central Government, through Notification No. 03/2026–Customs (N.T.) dated 15 January 2026, has amended the Customs and Central Excise Duties Drawback Rules, 2017 to streamline and facilitate duty drawback claims for exports made by post, including through electronic filings. The amendments formally recognize entries made under section 84 of the Customs Act, 1962 as valid documents for claiming drawback, alongside export and shipping bills, and extend this recognition across Rules 8, 12, 13, and 14 to ensure uniform treatment of postal exports. A key change is the insertion of a new sub-rule in Rule 14, deeming electronic postal entries as valid drawback claims and treating the date of receipt of such entries on the EDI system, after export clearance, as the date of filing the claim. Effective from 15 January 2026, the amendments—issued under section 75 of the Customs Act, 1962 and section 37 of the Central Excise Act, 1944—aim to promote ease of doing business, enable electronic processing, and bring clarity, consistency, and legal certainty to drawback claims relating to exports by post.
Government Notifies Amendments to RoDTEP Implementation Provisions to Enable E-Processing of Postal Exports
The Central Government has issued Notification No. 04/2026–Customs (N.T.) dated 15 January 2026, amending Notification No. 24/2023–Customs (N.T.) to expand and digitally facilitate the issuance of duty credit under the RoDTEP Scheme by formally integrating exports made by post. Issued under section 51B(1) of the Customs Act, 1962, the amendments recognize electronically filed entries under section 84 for postal exports as valid documents on par with shipping bills and bills of export, provided clearance and loading are permitted by the proper officer. The notification systematically inserts references to section 84 entries across eligibility conditions, claim definitions, and ineligible category tables, and introduces a new provision restricting RoDTEP benefits to postal exports processed through foreign post offices that support electronic filing via the customs automated system. Effective from 15 January 2026, these changes aim to promote digital compliance, enhance transparency and automated processing, and extend RoDTEP benefits to MSMEs, artisans, and small exporters who rely on postal channels for exports.
Government Amends RoSCTL Duty Credit Framework to Extend Benefits to Postal Exports
The Central Government has issued Notification No. 05/2026–Customs (N.T.) dated 15 January 2026 to amend Notification No. 25/2023–Customs (N.T.) and extend RoSCTL benefits to exports made through foreign post offices by recognizing electronically filed entries under section 84 of the Customs Act, 1962 as valid documents on par with shipping bills and bills of export. The amendments insert references to postal export entries across key provisions, substitute clauses to explicitly include section 84 filings, introduce a new requirement that RoSCTL benefits for postal exports are admissible only when such entries are processed through the customs automated system, and update claim definitions and ineligible categories to ensure full procedural alignment. While the core structure of RoSCTL remains unchanged, these changes expand scheme access for MSMEs, artisans, home-based units, and small exporters using postal channels, while promoting digitalisation, EDI-based compliance, and risk-based processing. The amendments take effect from 15 January 2026.
CBIC Introduces Comprehensive Digital Reforms for Postal Exports Through Notification No. 07/2026-Customs (N.T.), Enhancing Transparency, Compliance and Ease of Doing Business
The CBIC, through Notification No. 07/2026–Customs (N.T.) dated 15 January 2026, has amended the Postal Export (Electronic Declaration and Processing) Regulations, 2022 by introducing two new and more detailed electronic forms—Form PBE-III for e-commerce postal exports and Form PBE-IV for other postal exports—to replace the earlier Postal Bills of Export. These forms require comprehensive digital declarations covering exporter and agent details, parcel-wise product information, valuation, invoice data, duty and tax particulars, and fields for claiming export incentives such as Drawback, RoDTEP and RoSCTL, while PBE-III additionally captures e-commerce-specific data like GSTIN of the platform, website URL, payment transaction ID, SKU number and tracking details. Both forms include expanded statutory declarations ensuring compliance with GST, IGST, export incentive schemes and FEMA requirements, and the notification further mandates system-generated Let Export Orders, eliminating physical signatures. The amendments strengthen digital processing, enhance accuracy, and support smoother and more transparent clearance of India’s rapidly growing postal and e-commerce exports.
The Press Release can be accessed at: https://www.pib.gov.in/PressReleasePage.aspx?PRID=2215141®=3&lang=1
