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Union of India - Act

The Exports by Post Regulations, 2018

UNION OF INDIA
India

The Exports by Post Regulations, 2018

Rule THE-EXPORTS-BY-POST-REGULATIONS-2018 of 2018

  • Published on 4 June 2018
  • Commenced on 4 June 2018
  • [This is the version of this document from 4 June 2018.]
  • [Note: The original publication document is not available and this content could not be verified.]
The Exports by Post Regulations, 2018Published vide Notification No. G.S.R 525(E), dated 4.6.2018G.S.R 525(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 Exports by Post Regulations, 2018.
(2)They shall come into force on 21st June 2018.

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 from any foreign post office notified under sub-section (e) 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)"e-commerce" means buying and selling of goods through the internet on an e-commerce platform, the payment for which shall be done through international credit or debit cards and as specified by the Reserve Bank of India from time to time";
(c)"Form" means the Form appended to these regulations.
(2)The words used and not defined in these regulations but defined in the Act, shall have the same meanings respectively assigned to them in the said Act.

4. Entry to be made for export goods.

- In case of goods to be exported through a foreign post office, an entry shall be required to be presented to the proper officer at the foreign post office of clearance, in the forms appended to these regulations.Form-I(see regulation 4)Postal Bill of Export - I (PBE - I)(For export of goods through E-Commerce)(To be submitted in duplicate)
Bill of Export No. and date. Foreign Post office code Name of Exporter Address of Exporter IEC State code GSTIN or as applicable AD code (if applicable) Details of Customs Broker
                License No. Name and address
                   
Declarations Yes/No as applicable
1. We declare that we intend to claim rewards underMerchandise Exports from India Scheme (MEIS) (for export throughChennai / Mumbai / Delhi FPO only).  
2. We declare that we intend to zero rate ourexports under Section 16 of IGST Act.  
3. We declare that the goods are exempted underCGST/SGST/UTGST/IGST Acts.  
We hereby declarethat the contents of this postal bill of export are true andcorrect in every respect.(Signature of the Exporter/ Authorised agent)
Examination order andreportLet Export Order: Signature of officer of Customsalong with stamp and date.
Details of parcel
Sl. No. Consignee details Product details Details of Parcel E-commerce particulars
Name and Address Country of destination Description CTH Quantity Invoice no. and date Weight 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   8 9 10 11 12 13 14
Assessable value under section 14 of theCustoms Act Details of Tax invoice or commercial invoice (whichever applicable)
FOB Currency Exchange rate Amount in INR H.S code Invoice details value
invoice no. and date Sl. No. of item in invoice
15 16 17 18 19 20 21 22
Details of duty/ tax
Customs duties GST details Total
Export duty Cess IGST (if applicable) Compensation cess (if applicable) LUT/ bond details (if applicable) duty cess
rate amount rate amount rate amount rate amount
23 24 25 26 27 28 29 30 31 32 33
Form-II(see regulation 4)Postal Bill of Export - II(To be submitted in duplicate)
Bill of Export No. and date. Foreign Post office code Name of Exporter Address of Exporter IEC State code GSTIN or as applicable AD code (if applicable) Details of Customs Broker
                License No. Name and address
                   
Declarations Yes/No as applicable
1. We declare that we intend to claim rewards underMerchandise Exports from India Scheme (MEIS) (for export throughChennai / Mumbai / Delhi FPO only).  
2. We declare that we intend to zero rate ourexports under Section 16 of IGST Act.  
3. We declare that the goods are exempted underCGST/SGST/UTGST/IGST Acts.  
We hereby declarethat the contents of this postal bill of export are true andcorrect in every respect.(Signature of the Exporter/ Authorised agent)
Examination order andreportLet Export Order: Signature of officer of Customsalong with stamp and date.
Details of parcel
Consignee details Product details Details of Parcel Postal tracking number Assessable value under section 14 of theCustoms Act
Name and Address Country of destination Description CTH Quantity Invoice no. and date Weight   FOB Currency Exchange rate Amount un INR
Unit (pieces, litres, kgs., meters) number Gross net
1 2 3 4 5 6 7 8 9 10 11 12 13 14
Details of Tax invoice or commercial invoice(whichever applicable)
H.S code Invoice details value
invoice no. and date Sl. No. of item in invoice
15 16 17 18
Details of duty/ tax
Customs duties GST details total
Export duty Cess IGST (if applicable) Compensation cess (if applicable) LUT/ bond details (if applicable) duty cess
rate amount rate amount rate amount rate amount
19 20 21 22 23 24 25 26 27 28 29