Postal Export Amendment Regulations, 2026: Govt Introduces New Electronic Forms for E-Commerce and Other Postal Exports [Read Order]

The Government of India issued a notification dated 15 January 2026 amendning the Postal Export (Electronic Declaration and Processing) Regulations, 2022. These amended rules are called the Postal Export (Electronic Declaration and Processing) AmendmentRegulations, 2026. They came into force on the date of publication in the Official Gazette.

The main purpose of the amendment is to replace the existing postal export forms with new, detailed electronic forms for postal exports.

What the Amendment Does

The amendment does not change the entire postal export system. It makes a specific and important change. It replaces the existing forms used for postal exports with new forms that require more information and stricter declarations.

The amendment substitutes the earlier forms with:

• Form PBE-III, and
• Form PBE-IV
• Both forms must be submitted electronically. Physical submission does not apply.
• Form PBE-III: For E-Commerce Postal Exports

Form PBE-III applies to postal exports made through e-commerce platforms. This form is detailed and requires exporters to provide complete information about the exporter, buyer, goods, taxes, and export benefits.

The form requires the exporter to disclose:

• Exporter name, address, IEC, GSTIN, and state code
• Foreign post office code
• Details of authorised agent or customs broker, if used
• Consignee name, address, and country
• Product description, quantity, weight, and value
• Invoice number and date
• E-commerce operator details such as GSTIN, website URL, and payment transaction ID
• Postal tracking number and SKU details

The form also requires customs valuation details under Section 14 of the Customs Act, 1962. Export duty, IGST, cess, and bond or LUT details must be disclosed wherever applicable.

Claims Under Export Incentive Schemes

The new form places strong focus on export incentive claims. If an exporter claims benefits under any export scheme, full disclosure becomes mandatory.

The form covers claims under:

• Duty Drawback
• RoDTEP (Remission of Duties and Taxes on Exported Products)
• RoSCTL (Rebate of State and Central Taxes and Levies)

If an exporter opts for any of these schemes, the exporter must give scheme codes, drawback serial numbers, quantity, and IGST payment status. The exporter must also declare that no double benefit has been claimed under any other mechanism.

Mandatory Declarations by Exporters

A key part of the amended forms is the declaration section. The exporter must confirm compliance with several laws and conditions.

The exporter must declare:

• Whether the export is zero-rated under the IGST Act
• Whether the goods are exempt under GST laws
• That no input tax credit has been taken where drawback is claimed
• That no IGST refund will be claimed when prohibited
• That RoDTEP or RoSCTL benefits are claimed only as per scheme conditions
• That documents will be preserved for audit under Customs Audit Regulations, 2018
• That foreign exchange rules under the Foreign Exchange Management Act, 1999 will be followed
• The exporter must also declare that all information submitted is true and correct.

Form PBE-IV: For Other Postal Exports

Form PBE-IV applies to postal exports other than e-commerce exports. The structure of the form is similar but does not require e-commerce-specific details.

This form still requires:

• Exporter and consignee details
• Product description and valuation
• Invoice and tax details
• Declaration for drawback, RoDTEP, and RoSCTL, if claimed
• Compliance with FEMA and customs audit rules
• Like Form PBE-III, Form PBE-IV must also be filed electronically.
• System-Generated Clearance

The amendment makes it clear that the Let Export Order issued under the system is a system-generated document. No physical signature is required. This confirms that the postal export process remains fully electronic.

Why This Amendment Is Important

The amendment strengthens data accuracy, audit trail, and compliance in postal exports. Postal exports, especially through e-commerce, have grown at a fast pace. The government now requires exporters to provide complete and verifiable information at the time of export.

The new forms reduce scope for wrong declarations, duplicate benefit claims and misuse of export incentive schemes. The amendment also aligns postal exports with the broader customs digitisation framework.

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