Procedure for e-commerce exports through Post

0 aor ED rammieioner of Contr . e 7 _ ae : \Gp eo) © OFFICE OF THE COMMISSIONER OF CUSTOMS - 1 22 JUN 2B 0 {SPECIAL CARGO COMMISSIONERATE)} © , _ AWAS CORPORATE. POINT, MAKWANA LANE,ANDHERI-KUREERROAISSIAIRPORT,| 0 SAHAR, ANDHERI (EAST), MUMBAT-400099. _ SAHAR, MURIBA!-S9. C {| © ‘F.No. Air SCC/0{-06/2018-19 Admn. Date: 20.06.2018 yo: PUBLIC NOTICE NO. 00/2018 * nal Subject: Procedure for e-commerce exports through Post -reg. ; Bi J ‘o) _ _ Attentionof the Exporters, Custom Brokersand all concerned are invited to the ‘yp i | O ; . Customs,bothCBEC Notificationdated 4®No.48/2018-Customs June,2018.on the abovementioned(N.T.) & Boardsubject.Circular {No. 14/2018Vv :| @) * 2 Imorder to facilitate exports and specifically give a fillip to the global outreach of ; © India's exporters via e-commercé more so to the small & medium enterprises), all IEC : : holders have been permitted to export goods through Foreign Post Offices(FPOs). Any , ‘© YEC holder exporting goods through the FPO, will be eligible for zero rating of exports, , __ © by way of IGST refund or discharge of LUT. Those who do not wish to avail this facility or fall in the category of Exempted /Non-Taxable are’also permitted to export under , oO the same procedure. In order to cater to e-commerce exports through’post; the Board ‘ i : f has prescribed the declaration forms under "Exports by Post Regulations, 20 18". r '@) 3° In absence of EDI system at FPOs, the Postal Bull of Export (PBE-1) for e- : © commerce exports will be processed in manual environment for the time being. .

rts by Post Regulations, 20 18". r '@) 3° In absence of EDI system at FPOs, the Postal Bull of Export (PBE-1) for e- : © commerce exports will be processed in manual environment for the time being. . However, for the purpose of GST, data will be captured and uploaded through an off. '.) line utility (CAN) provided by DG(Systems}. It is clanfied that tilt such time that i © computers with ICAN facility are installed and operationalised, exporters will be free © oa to follow the procedure contained herein. 1 c) 4. Exports under e-commerce, not involving MEIS, may be dorie through any ee) notified Foreign Post Office under the following procedure:~ . | . . o) : 4.1 Any exporter holding a valid Import-Export Code shall be permitted to : ‘e) export goods by filing a Postal Bill of Export (PBE) in the form prescribed under © : the "Export by Post Regulations 2018". ; . . }i 4.2 Every PBE-I (for ¢-commerce exports) shall be filed in duplicate and shall t oe) cover only one consignor, though it can be used for any number of consignees. In ; other words, there will be no limit on the number of postal shipments which can be © ; i effected using a single Postal Bill of Export-I.-The exporter shall be required to : Oo attach the invoice(s} with the PBE. Format of PBE- is attached to this Notice as . Form-I. _

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ga @ & o | (O , , | ~ H 4.3 In addition, the exporter shall continue filing of the postal label or . oO . . declaration as per CN22/CN23 (Fornis Il & IV respectively attached to this notice), ‘ ; An important ingredient of the revised CN 22/ CN23 forms is that a column for : © i ' “sale of goods” has been added. ° i 5 i 4.4 The PBE along with goods shall be presented to the Customs at the Foreign ' ' Post Office. o ‘ 4.5 The PBE shall be processed manually. * . ' 4.6 Upon completion of processing of the PBE by Customs, the goods, shall be ' ©) : presentedon the PBEto andthe affixPostal the trackingdepartment, number ofwho will eachacknowledge. shipment on receipt the same.of the shipment: ot b ! . O 4.7‘ Upon affixation of the tracking number by postal authorities, the PBE shall t, 1 be brought back to the Proper Officer for grant of "Let Export Order’. The original - i Oo PBE will be retained by Customs and the duplicate PBE will be banded over to the 6 exporter or his customs broker. : @) 4.8 In the case of exports, not involving e-commerce, the PBE-IL shall be filed in ; oe duplicate and shall cover only one consignor and one consignee though multiple og packages betweena given consignor and a given consignee can be covered in the . . O same PBE. The remaining procedure will remain same as above, Format of PBE-I! | 0 ’ is attached to this Notice as Form-H. . .

etweena given consignor and a given consignee can be covered in the . . O same PBE. The remaining procedure will remain same as above, Format of PBE-I! | 0 ’ is attached to this Notice as Form-H. . . i e) , 4.9 Further, CBEC Vide Circular No.18/2018-Customs dated 13.06.2618 has clarified about the large number of cases of low-value-small-shipments which e) characterize e-commerce environment & which are exported through post. In such ;. ‘e) cases, single payments are received by exporters‘ from e-commerce portal | ‘@) companies throughfulfilling multiple low-valiwe-small-shipmentnormal benking channels.orders,In orderPBE-I to facilitateis allowed theto exporters be filed for in I 0 . such shipments. The remaining procedure will remain same as above. j 0 5 The Postal Authorities will furnish the proof of export of the goods ie. copy a of relevant CN’ / CP forms, as applicable to different categories of postal mails, to O the Customs at the FPO. Essentially, the document must contain the tracking - 3 o) nos. of the parcel along with dispatch identifier. A corresponding entry relating to . proof: of export will be made in noting register. Only after receipt of such proof of | 0 export should details in ICAN be uploaded, ‘e)° 6 In order to provide the best possible convenience to exporters w.r.t. logistics : ‘one requirements of a small parcel environment, the Board has decided to permit Customs Brokers (CBs) to operate at all FPOs for the ease of operations of 5.. . exporters. It has also been decided .that in order to ensure transparency and :ir '?) 2/4 be

d has decided to permit Customs Brokers (CBs) to operate at all FPOs for the ease of operations of 5.. . exporters. It has also been decided .that in order to ensure transparency and :ir '?) 2/4 be

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----- Start of picture text -----<br> oO: C visibility, CBs will be required to onboard any third-party web application before :<br>.<br>Oo | commencing operations at the FPO. ,<br>O. 7 , The web-application shall have the following functionalities: .<br>oO os (2) The IEC holders and Customs brokers using FPOs for exports should be ‘<br>~ registered on the application with KYC documents; : .<br>O (bt) ‘The e-commerce exporter would input data required in the PBE (with ;<br>CO: ‘ : ’ {Themultiple application consignees} shall provideon the web-application; the facility of printing the Postal Bill, of<br>i<br>O (J) Export PBE-]) from the web application, and the Customs Broker shall<br>Sle the same at the FPO as per manual procedure; , i<br>0 (¢) The web-application stall elso providethe facility of uploading postal Joo<br>° tracking numbers by the Customs Brokers; 2<br>O {f) |” The application should provide dashboards to the exporters and customs<br>:<br>e) brokers w.r.t to their shipments; i |<br>{g) | Customs at the FPO shall have log in facility to view datawith respectto ;<br>Oo a FPOora Customs Broker or any exporter for the purpose ofdata | ‘<br>oe) analysis and proflling for risk management; and i<br>data and download into alocally installed PC.

datawith respectto ;<br>Oo a FPOora Customs Broker or any exporter for the purpose ofdata | ‘<br>oe) analysis and proflling for risk management; and i<br>data and download into alocally installed PC. 1.<br>fe) {h) The application will provide the facility to customs officer to verify the _<br>fe). ' ey 4 It is clarified that Customs will not be on boarding the web application —<br>‘@) for conducting any regulatory process. All customs procedures will remain in i<br>manual mode, till introduction of EDI at FPOs, The application will be essentially<br>eo) shipmentused between visibilitythe exporterand printingand customs of PBE or broker any suchto facilitateother value-added communicationservicesenablefor<br>, :<br>© B2B use. _<br>oe): 8 In the case of natural persons (ic. other than firms & companies) exporting<br>@) parcels, there is no change in procedure being followed hitherto. It isclarified that<br>they will not be required to file any PBE, . .<br>© 9 In the case of export of jewellery as provided under para 4.48 of the FTP<br>eo) (2015-20), as amended up toe 5.12.2017, extant procedures shall continue to be °<br>, followed.<br>;<br>oO. 10pursuanceVide toCircularpara 36/2016-Customs9,17A of the ForeigndatedTrade294 JulyPolicy2016,2015-20,the Boardprescribed bad ina<br>0 procedure for e-commerce exports under MEIS.

lowed.<br>;<br>oO. 10pursuanceVide toCircularpara 36/2016-Customs9,17A of the ForeigndatedTrade294 JulyPolicy2016,2015-20,the Boardprescribed bad ina<br>0 procedure for e-commerce exports under MEIS. Presently, the facility extends to the r<br>: Foreign Post Offices at Delhi, Mumbai and Chennai, Exports under MEIS through ,<br>oO Post will continue to be governed through the aforesaid circular, except that the<br>declaration form appended to thereto shall now be replaced with PBE-I, which has<br>‘@) .<br>© . been. prescribed under the new Regulations. :i<br>11 This Public Notice comes into effect rom 21*June,2018,<br>,<br>© 34 .<br>i<br>@) ,<br>----- End of picture text -----<br>

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----- Start of picture text -----<br> Qa: - . fe<br>Oo oo _<br>er 12 Difficulties, ifany may also be brought fo the notice ofundersigned on Phone<br>Qs No: (022)-29202610 or on Fax No. 022-29202703 or on email ID . ‘|:<br>Oo oo admintechapsc@gmail.com or Deputy/Assistant Commissioner in charge of APSO : |<br>through email apso.mnumpbai,custom@pov.in. / onPhone No : 022-26156063. 4 .<br>Q VINAYBRD SINGH’ ‘ .<br>C . COMMISSIONERAPSC,MUMBAI. OF CUSTOMS,<br>A<br>m Enclosed:- Form I to IV. ot a<br>" To :- . : |:<br>9 : 1,.Chief Commissioner of Customs, Mumbai Zone- IL<br>oY . i<br>~~ . 2.Chief Post Master Generals(Chief PMG}/Post Master Gencrals(PMG) ofMaharashtra<br>‘e) . Circle, Madhya Pradesh Cirele, Chattisgarh Circle, Hyderabad City, Belgaum, Hubli :<br>- & Dharwad with a request to circulate this notice amongst general public & the -<br>a postal field stadf posted underyou for compliance and necessary action at your end '<br>7) jurisdictionin respect af soe-commerceas to avoid export public parcels inconveniencebooked with througheffect the frompost21st offices June, under 2018, your ,‘<br>CO * 3, All the Commissioner of Customs, Mumbai Zone-Iil.<br>ew<br>S | . . »4,5. AllDeputy/Asstt.Addl. /JointCommissioners Commissioners.of-Customs, of Customs, Mumbai. Zone-APSC, Mumbai Zone-Ih. II.+ - Tere te eeee . sapere;<br>o 6. DC/EDI, AFSC for uploading on the APSC website for wider publicity . . no :<br>paste in on Notice Board.<br>‘e) 7.

f Customs, Mumbai. Zone-APSC, Mumbai Zone-Ih. II.+ - Tere te eeee . sapere;<br>o 6. DC/EDI, AFSC for uploading on the APSC website for wider publicity . . no :<br>paste in on Notice Board.<br>‘e) 7. DC, APSO with a request tomake necessary arrangements for wide publicity &. .<br>a 8. Trade Associations i<br>e 9. Custem House Agent Association . |<br>O \ :<br>Oo<br>|<br>) |<br>fe) ;<br>‘eS i<br>r<br>) |<br>Pal , t<br>.<br>.<br>6<br>e. , ‘<br>; . 4/4 .<br>© . .<br>9<br>'@)<br>‘e Trot enernn antennaanes Fy aenceenteent ee pe .en tn Ret en penne nents ieee te escent geenuantseineesengeenenl!<br>----- End of picture text -----<br>