Postal Export (Electronic Declaration and Processing) Regulations, 2022
Notification No. 104/2022-Customs (N.T.) dt. 09.12.2022
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:-
| Regulation 1 | Short title and commencement |
| Regulation 2 | Application |
| Regulation 3 | Definitions |
| Regulation 4 | PBE Automated System and registration thereupon |
| Regulation 5 | Electronic declaration for postal export |
| Regulation 6 | Post offices for handling postal export |
| Regulation 7 | Clearance of goods for export at foreign post office |
| Regulation 8 | Retention of records |
| Regulation 9 | Role and responsibilities of authorised agent |
| Regulation 10 | Penalty |
| Form | Postal Bill of Export - III (PBE-III) |
Refer :- Circular No. 06/2023-Customs Dated 01/03/2023
Refer :- Circular No. 20/2023-Customs Dated 07/08/2023
Refer :- Circular No. 27/2023-Customs Dated 01/11/2023
Refer :- Circular No.01/2024-Customs Dated
01/02/2024