[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II,
SECTION 3, SUB-SECTION(i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION No. 104/2022-Customs (N.T.)
New Delhi, 9th December, 2022

G.S.R…….(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 Postal Export
   (Electronic Declaration and Processing) Regulations, 2022.

(2) They shall come into force on the 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 Form G of the said regulations;

(c) “booking post office” means a post office authorised to accept and book export goods in
accordance with sub-regulation (1) of regulation 6;

(d) “e-commerce” means buying and selling of goods through the internet on an e-commerce
platform, the payment for which shall be done through various electronic means and in
accordance with the guidelines issued by the Reserve Bank of India from time to time;

(e) “electronic declaration” means the declaration of the particulars relating to the export
goods, filed electronically by the exporter or his authorised agent on the PBE Automated
System, operated and maintained by the postal authorities;

(f) “Form” means the Forms appended to these regulations;

(g) “PBE Automated System” means a system operated and maintained by the postal
authorities for filing of electronic declaration by exporter or his authorised agent.

(2) The words used and not defined in these regulations but defined in the Act, shall have the same
meanings as respectively assigned to them in the Act.

4. PBE Automated System and registration thereupon.- (1) The postal authorities shall set up,
   operate and maintain the PBE Automated System for filing of electronic declaration for export of
   goods through post. (2) An exporter who wishes to export goods through post or his authorised agent shall register
   himself on the PBE Automated System.

(3) The PBE Automated System shall validate and recognise the registered person and enable 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 information given therein;
(ii) the authenticity and validity of any document supporting it; and
(iii) compliance with the restriction or prohibition, if any, relating to the goods under the Act
or under any other law for the time being in force.

6. Post offices for handling postal export.- (1) The postal authorities, in consultation with the
   Board, shall authorise certain post offices to accept and book export goods and also specify the
   corresponding foreign post office to each of them.

(2) Upon filing of electronic declaration for export, the exporter shall present the export goods to
the postal authorities at a booking post office.

(3) Notwithstanding anything contained in sub-regulation (2), the exporter may also present the
export goods to the postal authorities at a foreign post office.

(4) The export goods shall bear a declaration from the exporter regarding the contents of each of
the packages, the value thereof and other particulars to be affixed on the package, in the format
laid down by the postal authorities.

(5) The postal authorities shall provide for secure transfer or movement of the export goods from
the booking post office to the corresponding foreign post office, where customs clearance shall
take place.

7. Clearance of goods for export at foreign post office.- (1) On arrival in the foreign post office,
   the export goods shall not be dealt in any manner except as may be directed by the Principal
   Commissioner or Commissioner of Customs, as the case may 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 goods, the words
and figures, “under section 84”, shall be substituted.

(5) The proper officer may call for clarification or documents, electronically on the PBE
Automated System, from the exporter or his authorised agent in relation to the export goods.

(6) Where the proper officer is satisfied that the goods entered are not prohibited goods and the
duty, if any, assessed thereon and any charges payable under the Act in respect of the same have
been paid, the proper officer may make an order permitting clearance of the goods for export.

(7) The postal authorities shall furnish the proof of export and corresponding electronic data,
captured on the PBE Automated System, to Customs.

(8) Where required or permitted by the proper officer, the postal authorities shall provide for secure
transfer or movement of goods from foreign post office to booking post office.

8. Retention of records.- (1) The exporter or his authorised agent shall retain, for a period of five
   years from the date of filing an electronic declaration on the PBE Automated System, a copy of
   the said declaration and all supporting documents, which were used or relied upon for such
   electronic declaration and, where required, shall produce them before Customs in connection with
   any action or proceedings under the Act or under any other law for the time being in force.
9. Role and responsibilities of authorised agent.- (1) The authorised agent of the exporter may
   file electronic declaration on his behalf and assist 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 being in force, any person who
    contravenes any of the provisions of these regulations or abets such contravention or fails to
    comply with any of the provision of these regulations with which it was his duty to comply, shall
    be liable to a penalty to an extent of the amount specified under clause (ii) of sub-section (2) of
    section 158 of the Act.
    
    [F. No. 476/3/2018-LC]
    (Ananth Rathakrishnan)
    Deputy Secretary