FinMin Notifies Inclusion of Electronic Postal Exports u/s 84 of Customs Act [Read Notification]

The Ministry of Financethrough Customs Notification No. 05/2026-Customs (N.T.) dated 15 January 2026 formally includes exports made through post within the existing customs framework for export clearance, processing, and benefits.

Earlier, the rules mainly referred to shipping bills or bills of export filed under Section 50 of the Customs Act. This notification expands the scope to also cover electronic entries filed for exports by post under Section 84 of the Customs Act.

Key changes introduced

1. Inclusion of exports by post

The notification inserts references to electronic entries filed under Section 84 wherever the words “bill of export” appeared earlier. This means that exports sent through foreign post offices, where electronic filing is permitted, will now be treated at par with exports cleared through shipping bills.

2. Clearance and loading of export goods

The amended provisions clarify that when goods are exported:

• through a shipping bill or bill of export under Section 50, or
• through an electronic entry under Section 84 for exports by post,

the order permitting clearance and loading of goods issued under Section 51 or Section 84 will be treated as valid for export purposes.

3. Eligibility of postal exports

A new sub-paragraph has been added to state that exports made through foreign post offices are eligible only if:

• electronic entries are filed under Section 84, and
• such entries are processed through the customs automated system.

This ensures proper digital tracking and compliance.

4. Changes in explanation and tables

The notification also amends:

• the Explanation in paragraph 6 of the earlier notification, and
• Serial Number 13 in the table attached to that notification,

to include references to electronic entries for postal exports alongside bills of export.

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