The Central Board of Indirect Taxes and Customs (CBIC), through the Directorate General of Systems and Data Management (ICEGATE), has issued an important advisory simplifying the procedures for claiming Duty Drawback, Remission of Duties and Taxes on Exported Products (RoDTEP) and Rebate of State and Central Taxes and Levies (RoSCTL) on postal exports processed through the Dak Niryat Kendra (DNK) Portal.
The Revised Advisory dated October 31, 2026, amends the earlier advisory dated 2 December 2025 concerning e-Sanchit requirements for availing export-related benefits through the DNK Portal.
The amendment is aimed at reducing duplicate documentation, simplifying export incentive procedures and facilitating automated disbursement of benefits to eligible postal exporters.
Separate e-Sanchit Document Upload and IRN Submission Requirements Dispensed With
In a significant procedural relaxation, ICEGATE has dispensed with the requirement for exporters to separately upload supporting documents on the ICEGATE/e-Sanchit Portal and submit the corresponding Image Reference Numbers (IRNs) through the DNK Portal user interface.
Earlier, exporters were required to upload supporting documents on both the ICEGATE/e-Sanchit Portal and the DNK Portal, resulting in additional compliance requirements.
Under the revised procedure, Customs assessing officers processing postal exports can view the supporting documents available on the DNK Portal at the time of allowing shipment.
The relaxation is expected to eliminate duplicate documentation requirements, reduce procedural complexities and simplify the process of claiming export incentives.
Simplified Post-Shipment Document Verification
The advisory also clarifies the procedure for verification of supporting documents after shipment.
Where post-shipment verification is required, the concerned Customs officer may obtain the necessary documents through Customs on the DNK Portal.
Alternatively, the officer may raise queries through the Customs Automated System (CAS), and postal exporters may submit the required documents in response to such queries.
Accordingly, the revised mechanism facilitates verification through the DNK Portal or the prescribed Customs query system without requiring routine separate e-Sanchit uploads solely for post-shipment verification.
ICEGATE Registration Mandatory for Export Incentive Claims
The advisory reiterates that all postal exporters seeking Duty Drawback, RoDTEP or RoSCTL benefits must be registered on ICEGATE.
Exporters are required to complete ICEGATE registration to enable the processing and disbursement of applicable export incentives.
The registration user manual is available on the ICEGATE Portal under the following section:
ICEGATE → Advisories → User Manual → Registration
Bank Account Registration Required for Receiving Export Benefits
To receive export incentives, exporters must also register their bank accounts on the ICEGATE Portal.
The advisory specifically requires exporters to select the port code corresponding to postal sites while adding their bank account details.
The bank account registration process is available under:
ICEGATE → Advisories → Registration → Bank Account Management
This requirement is important for facilitating the electronic credit of eligible export benefits to the bank accounts registered by postal exporters.
Digital e-Scrip Facility for RoDTEP and RoSCTL Benefits
The advisory further highlights the availability of the e-Scrip module on ICEGATE, developed to facilitate the digital administration of export incentive schemes such as RoDTEP and RoSCTL.
Exporters can refer to the applicable e-Scrip procedures and user guidance available on the ICEGATE Portal under:
ICEGATE → Advisories → eScrip → e-Scrip to Avail Export Incentive Schemes (RoSCTL, RoDTEP)
The facility supports digital processing of benefits covered under the respective incentive schemes, subject to the applicable rules and procedures.
Automated Processing of Export Incentives through DNK, ICEGATE and ICES
The advisory also explains the system workflow developed by DG Systems for automated processing and disbursement of export-related benefits on postal exports.
Under the prescribed mechanism, exporters claiming benefits are required to file the Postal Bill of Export (PBE) on the DNK Portal.
After processing of the PBE on the DNK Portal, the relevant data is transmitted to ICEGATE for onward transmission to the Indian Customs Electronic System (ICES) and thereafter to the National Customs Targeting Centre (NCTC) for Risk Management System (RMS) processing.
The instructions generated through the RMS are subsequently transmitted back to the DNK Portal for execution.
The post-export PBE data is further transmitted through ICEGATE and ICES to NCTC for determining the treatment of scroll generation, whether officer-generated or system-generated, followed by processing for credit of the applicable benefits.
The prescribed workflow can be summarised as:
DNK Portal → ICEGATE → ICES → NCTC (RMS Processing) → Scroll Generation → Credit of Export Benefits
Boost to Ease of Doing Business for Postal Exporters
The revised advisory represents an important step towards simplifying Customs compliance for businesses exporting goods through the postal route.
By eliminating separate e-Sanchit uploads and IRN submission requirements, the procedure is expected to reduce repetitive documentation and ease compliance for postal exporters, including MSMEs and small businesses using the DNK Portal.
The automated processing framework is also intended to improve coordination between DNK, ICEGATE and Customs systems and facilitate efficient disbursement of applicable export incentives.
Advisory Details and Helpdesk Support
The revised instructions have been issued by ICEGATE, Directorate General of Systems and Data Management, CBIC, on 31 October 2026, amending the earlier advisory dated 2 December 2025.
For technical assistance or implementation-related queries, exporters may contact the ICEGATE Helpdesk through the following channels:
- Toll-Free Helpline: 1800-3010-1000
- Email: icegatehelpdesk@icegate.gov.in
Key Takeaway
The ICEGATE Advisory dated 31 October 2026 provides important procedural relief to postal exporters by dispensing with separate e-Sanchit supporting-document uploads and corresponding IRN submission through the DNK Portal.
However, ICEGATE registration and bank account registration remain mandatory for exporters seeking applicable export incentives.
The revised procedure, together with automated processing of Duty Drawback, RoDTEP and RoSCTL benefits, is intended to simplify compliance, reduce duplication of documentation and promote ease of doing business for postal exporters.
The Advisory can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/11/Advisory-for-Accessing-ICEGATE-for-Availing-Duty-Drawback-on-Postal-Exports-through-DNK-_-icegate.pdf
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