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Paragraphs 9.00 to 9.06 of the Foreign Trade Policy, 2023: e-commerce exports and the courier or postal route, with paragraphs 9.00 and 9.01 of the Handbook of Procedures

Paragraph 9.00 aims at a framework for cross-border trade of goods and services from India in the digital economy. Paragraphs 9.01 to 9.04 give four definitions. Paragraph 9.05...

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Published
October 2, 2026
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Oct 7, 2026
Reading time
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Last updated: October 2026Verified against: Government sources

Chapter 9 of the Foreign Trade Policy, 2023 is titled "Promoting Cross Border Trade in Digital Economy". Its first seven paragraphs state the objective, define e-commerce exports of goods and services, the e-commerce platform and the logistics provider, and say how courier and postal exports and imports are treated.

This article is based on the chapter-wise text of the Foreign Trade Policy, 2023 published on the DGFT website, as consulted on 2 October 2026; the copy carries no "updated up to" date. The chapter file shows Part D (paragraphs 9.13 to 9.19) as brought in by a later Notification; this article covers only the opening paragraphs. The procedure is taken from Chapter 9 of the Handbook of Procedures, 2023 as published on the DGFT website (file of August 2026), consulted on 2 October 2026. Later Notifications and Public Notices should be checked before acting. The Policy is policy made under section 5 of the Foreign Trade (Development and Regulation) Act, 1992, explained in our article on section 5 of the FTDR Act. Before you export at all, you need an Importer-Exporter Code; see our IEC registration page.

Paragraph 9.00: objective

The objective of the chapter is "to provide a framework for cross-border trade of goods and services from India in the digital economy and the promotion of e-Commerce and other emerging channels of exports from India". Paragraph 9.00 of the Handbook adds that the Handbook chapter "elaborates on the procedures" for the Policy notified under Chapter 9.

Paragraphs 9.01 to 9.04: four definitions

ParagraphTermOperative words
9.01E-Commerce Exports of GoodsExport of goods where selling is through the internet on an e-Commerce platform, the payment for which is done through international credit or debit cards, or other authorised electronic payment channels and as specified by the RBI from time to time
9.02E-Commerce Exports of ServicesThe same test for exports of services
9.03E-Commerce PlatformAn electronic platform, including a web-portal, that enables the commercial process of buying and selling through the internet
9.04E-Commerce Export Logistics ProviderAny service provider who provides logistics services towards exports of goods or services for e-Commerce Exports

Two points arise from the wording. The payment test is part of the definition: a sale on a platform paid by some other channel is not within paragraph 9.01 or 9.02 as printed. And the RBI specification is read "from time to time"; this article states nothing from the Reserve Bank directions, which are outside the Policy text. For the payment side, see our guides to the export declaration and realisation rules.

Paragraph 9.05: export through courier service or post

Paragraph 9.05 contains three sentences.

  1. Exports through a registered courier service or Foreign Post Office "is permitted as per Notification(s) issued under Customs Act, 1962". The customs conditions therefore sit in the Customs notifications, not in the Policy. Our article on sections 83 and 84 of the Customs Act, 1962 explains that law.
  2. "However, exportability of such items shall be regulated in accordance with FTP/Export Policy in ITC(HS) as notified." A permitted route does not change the export policy of the item. An item that is prohibited, restricted or needs an authorisation under its ITC(HS) entry does not become exportable merely because it moves by courier. The entry itself must be checked in ITC(HS); this article states no item-wise policy.
  3. "There shall be no value limit prescribed per consignment for exports through courier service." This is the only value statement in paragraphs 9.01 to 9.06. The Policy paragraph does not print a ceiling and does not print a minimum. It also says nothing about postal exports on this point: the sentence speaks of "courier service". Any limit that applies on the Customs side must be checked in the Customs notifications that the first sentence refers to.

Paragraph 9.05 says nothing about the number of consignments, the type of buyer or the GST position. For the refund side, see our guide on GST refund on courier and postal exports.

Paragraph 9.06: imports by courier or post, and jewellery

Paragraph 9.06(i) says imports through a registered courier service or Post "are permitted as per Notification(s) issued under the Customs Act, 1962", but importability of the items is regulated in accordance with the Policy and the ITC(HS)-based Import Policy as notified. The structure matches paragraph 9.05: the route is Customs, the item is ITC(HS).

Paragraph 9.06(ii) deals with precious metal jewellery. Exports by courier mode of precious metal jewellery through e-commerce, and re-import of such export shipments returned by the buyer, "shall be allowed as per the Notification(s) issued and procedures prescribed under the Customs Act, 1962". The paragraph does not name the notification, does not give a weight or value limit, and does not describe the re-import procedure. The sub-paragraph is placed under the heading for imports, so it is read here as part of paragraph 9.06.

Procedure under the Handbook

Paragraph 9.00 of the Handbook is a statement of purpose, as above. Paragraph 9.01 says that "suitable IT enablement shall be undertaken to ensure seamless delivery of Foreign Trade Policy Benefits/Schemes to e-Commerce Exporters". It sets no filing procedure, form or time limit. The Handbook is issued under section 6 of the Act; see our article on section 6 of the FTDR Act.

An example

Tarang Home Crafts, an invented seller, sells cushion covers on a marketplace to buyers abroad who pay by international card. The sale is an e-commerce export of goods under paragraph 9.01. It ships by a registered courier. Paragraph 9.05 says the route is permitted as per Customs notifications, that the item must be exportable under its ITC(HS) entry, and that the Policy prescribes no value limit per consignment for courier exports. Tarang still needs an IEC, still files the documents that Customs requires, and still checks its item in ITC(HS).

Need help with e-commerce exports?

Before the first courier shipment you need the right registrations: an IEC, a GST registration where applicable and the customs set-up. Our team can arrange the IEC registration and advise on the next steps for your platform sales.

Key takeaways

  • Paragraph 9.00: a framework for cross-border trade in goods and services in the digital economy.
  • Paragraphs 9.01 to 9.04: e-commerce exports of goods and of services (payment by international card or other authorised electronic channel), e-commerce platform, logistics provider.
  • Paragraph 9.05: courier or post exports as per Customs notifications; ITC(HS) still governs the item; no value limit prescribed per consignment for courier exports.
  • Paragraph 9.06: courier and postal imports as per Customs notifications; courier export and re-import of precious metal jewellery as per Customs notifications.
  • Handbook 9.01: IT enablement of benefits; no procedure details.

Read next

Disclaimer: Based on the chapter-wise text of the Foreign Trade Policy, 2023 and the Handbook of Procedures, 2023 published on the DGFT website, and on the later Notifications named in this article, as consulted on 2 October 2026. The copies carry no "updated up to" date. Notifications, Public Notices, Trade Notices, the ITC(HS) schedules, Appendices and forms change often; the current text on the DGFT website should be checked before acting. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Paragraphs 9

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Does paragraph 9.05 set a value limit for courier exports?

No. It says no value limit is prescribed per consignment for exports through courier service.

Does that mean any item can be sent by courier?

No. The same paragraph says exportability of the item is regulated by the FTP and the export policy in ITC(HS) as notified.

A clean record is built one small filing at a time, not in the week before an inspection.

— TaxClue Compliance Desk

Paragraphs 9: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Short, direct answers to the 6 questions readers ask most on this topic.

No. It says no value limit is prescribed per consignment for exports through courier service.

No. The same paragraph says exportability of the item is regulated by the FTP and the export policy in ITC(HS) as notified.

Under paragraph 9.01, an export where selling is through the internet on an e-Commerce platform and payment is by international credit or debit cards or other authorised electronic payment channels as specified by the RBI.

In the Notifications issued under the Customs Act, 1962, to which paragraph 9.05 refers.

Paragraph 9.06(ii) says courier exports of precious metal jewellery through e-commerce, and re-import of returned shipments, are allowed as per Customs notifications and procedures.

Paragraph 9.01 of the Handbook speaks only of IT enablement of Policy benefits for e-commerce exporters.