Postal Export explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Goods exported by post are entered under two sets of regulations. The Exports by Post Regulations, 2018 require an entry in the prescribed form at the foreign post office of clearance. The Postal Export (Electronic Declaration and Processing) Regulations, 2022 add an electronic route: the exporter registers on the PBE Automated System run by the postal authorities and files an electronic Postal Bill of Export in Form PBE-III or PBE-IV. This article covers the 2018 regulations in full and regulations 1 to 5 of the 2022 set.
This article reads the 2018 regulations as amended up to the CBIC text updated 9 December 2022 (which includes the change made by Notification No. 103/2022-Customs (N.T.) dated 9 December 2022), and the 2022 regulations as amended up to Notification No. 07/2026-Customs (N.T.) dated 15 January 2026 (forms). Later notifications should be checked, because no official consolidated text exists for the 2022 set; this reading is from a TaxClue consolidated reading text. The Act-level source is sections 83 and 84 of the Customs Act.
Both sets apply to export of goods in furtherance of business by a person holding a valid Import-Export Code, through a foreign post office. Under the 2022 regulations the exporter or authorised agent registers on the PBE Automated System and files an electronic declaration: PBE-III for postal exports through e-commerce and PBE-IV for all other postal exports, subscribing to a declaration on accuracy, authenticity of documents and compliance with restrictions.
Part 1: Exports by Post Regulations, 2018 (regulations 1 to 4)
| Regulation | What it says |
|---|---|
| 1 | Title; in force on 21 June 2018 |
| 2 | Applies 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 section 7 of the Customs Act, 1962 |
| 3 | Definitions of "Act", "e-commerce" (buying and selling of goods through the internet on an e-commerce platform, payment through various electronic means and in accordance with the guidelines issued by the Reserve Bank of India, as substituted by Notification No. 103/2022) and "Form" (a form appended to the regulations) |
| 4 | For goods to be exported through a foreign post office, an entry shall be presented to the proper officer at the foreign post office of clearance, in the form appended to the regulations |
The form appended to the 2018 regulations is not reproduced here. The regulation is short: a business exporter with an IEC presents the prescribed entry at the foreign post office of clearance. For IEC steps, see our IEC registration service.
Part 2: Postal Export (Electronic Declaration and Processing) Regulations, 2022
Commencement and application (regulations 1 and 2)
The Regulations were made by Notification No. 104/2022-Customs (N.T.) dated 9 December 2022 under section 157 read with section 84 and came into force on publication in the Official Gazette (regulation 1). They apply to export of goods by any person holding a valid Import-Export Code, in furtherance of business, through a foreign post office appointed by the Board under section 7(1)(e) of the Act (regulation 2).
Definitions (regulation 3)
| Term | Meaning |
|---|---|
| Authorised agent | A person authorised by an exporter who has a valid licence under the Customs Brokers Licensing Regulations, 2018, including an employee of the broker who holds a photo identity card in Form G |
| Booking post office | A post office authorised to accept and book export goods under regulation 6(1) |
| E-commerce | As in the 2018 regulations |
| Electronic declaration | The declaration of particulars relating to the export goods, filed electronically by the exporter or authorised agent on the PBE Automated System |
| PBE Automated System | A system operated and maintained by the postal authorities for filing of electronic declarations by the exporter or authorised agent |
| Form | The forms appended to the Regulations |
PBE Automated System and registration (regulation 4)
- 4(1) The postal authorities set up, operate and maintain the PBE Automated System for filing electronic declarations for export of goods through post.
- 4(2) An exporter who wishes to export through post, or his authorised agent, registers himself on the PBE Automated System.
- 4(3) The system validates and recognises the registered person and enables him to file an electronic declaration and upload supporting documents.
Electronic declaration (regulation 5)
5(1). For export of goods by post in furtherance of business, the exporter or authorised agent makes an entry through an electronic declaration in:
- (i) Postal Bill of Export-III (PBE-III) for postal exports effected through e-commerce; or
- (ii) Postal Bill of Export-IV (PBE-IV) for all other postal exports.
5(2). The person making the entry makes and subscribes to a declaration as to the truth of its contents and ensures: (i) the accuracy and completeness of the information; (ii) the authenticity and validity of any supporting document; and (iii) compliance with any restriction or prohibition relating to the goods under the Act or any other law.
The forms were substituted by Notification No. 07/2026 dated 15 January 2026. Their headings and the way they are used are covered in our article on regulations 6 to 10 and the forms.
Example: Chambal Khadi Crafts LLP sells shawls to buyers abroad through an online marketplace and sends them by post. It holds an IEC, registers on the PBE Automated System, and files PBE-III for each e-commerce parcel. A parcel of the same shawls sent to a trade buyer under a direct contract would be entered in PBE-IV. The LLP's authorised agent, a licensed customs broker's employee with a Form G card, may file for it.
How the two sets differ
| Point | Exports by Post Regulations, 2018 | Postal Export Regulations, 2022 |
|---|---|---|
| Entry | Entry in the appended form presented at the foreign post office of clearance | Electronic declaration on the PBE Automated System in PBE-III or PBE-IV |
| Who | IEC holder exporting in furtherance of business | IEC holder, or the authorised agent, registered on the system |
| E-commerce | Defined | PBE-III is for postal exports through e-commerce |
| Retention, penalty | Not in the four regulations | Regulations 8 and 10 of the 2022 set |
For drawback claims on postal exports, see our sister article on rules 12 to 14 of the Drawback Rules, 2017, and for the policy background see our article on e-commerce exports under the Foreign Trade Policy, 2023.
Need help exporting by post?
If you are starting postal exports and need your IEC, authorised agent and declarations in order, our IEC registration team can help you set up before the first parcel is booked.
Key takeaways
- Postal exports under both sets are for exporters holding a valid IEC, in furtherance of business, through a foreign post office.
- The 2018 regulations require an entry in the appended form at the foreign post office of clearance.
- The 2022 regulations require registration on the PBE Automated System and an electronic declaration.
- PBE-III is for postal exports through e-commerce; PBE-IV for all others.
- The declarant subscribes to the truth of the contents and ensures accuracy, authenticity of documents and compliance with restrictions.
Read next
- Regulations 6-10 of the Postal Export Regulations, 2022 and Forms PBE-III and PBE-IV
- Export Entry (Post export conversion) Regulations, 2025
- Rules 12-14 of the Drawback Rules, 2017: claiming drawback on postal and other exports
- Sections 83 and 84 of the Customs Act
Disclaimer: Based on the customs regulations named above as published on the CBIC Tax Information Portal or in the Gazette and, for sets amended since 2023, the amending notifications (read through a TaxClue consolidated reading text; no official consolidated text exists), as consulted on 3 October 2026. Later notifications, fees and the Customs Act, 1962 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.