Foreign Post 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.
After the electronic declaration is filed, regulations 6 to 10 of the Postal Export (Electronic Declaration and Processing) Regulations, 2022 take the parcel through the post: the booking post office, movement to the foreign post office, customs clearance there, retention of records, the role of the authorised agent and the penalty. The 2026 amendment substituted the forms PBE-III and PBE-IV.
This article reads them 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; this reading is from a TaxClue consolidated reading text. The first five regulations are covered in our article on exports by post and regulations 1 to 5.
The postal authorities authorise booking post offices and a corresponding foreign post office for each. After filing the electronic declaration, the exporter presents the goods at a booking post office (or, alternatively, at a foreign post office). At the foreign post office the proper officer verifies the entry, applies section 17 with the modification that "section 84" replaces "section 50", and may permit clearance. The exporter keeps the declaration and documents for five years, answers for his agent, and faces the penalty in section 158(2)(ii).
Post offices handling exports (regulation 6)
- 6(1) The postal authorities, in consultation with the Board, authorise certain post offices to accept and book export goods and specify the corresponding foreign post office for each.
- 6(2) After filing the electronic declaration, the exporter presents the goods at a booking post office.
- 6(3) Despite 6(2), the exporter may also present the goods at a foreign post office.
- 6(4) The goods bear a declaration from the exporter on the contents of each package, the value and other particulars to be affixed on the package, in the format laid down by the postal authorities.
- 6(5) The postal authorities provide for secure transfer of the goods from the booking post office to the corresponding foreign post office, where customs clearance takes place.
Clearance at the foreign post office (regulation 7)
| Sub-reg | Rule |
|---|---|
| 7(1) | On arrival at the foreign post office, goods are not dealt with except as directed by the Principal Commissioner or Commissioner of Customs |
| 7(2) | No one opens any package without the permission of the proper officer |
| 7(3) | The postal authorities present the goods and the corresponding electronic declaration to the proper officer to his satisfaction for screening, inspection, examination and assessment |
| 7(4) | The proper officer may verify the entry under regulation 5; section 17 of the Act applies as it does to other goods, with "under section 84" substituted for "under section 50" for export goods |
| 7(5) | The proper officer may call for clarification or documents electronically on the PBE Automated System from the exporter or authorised agent |
| 7(6) | If satisfied that the goods are not prohibited and that duty, if any, and charges payable have been paid, he may make an order permitting clearance for export |
| 7(7) | The postal authorities furnish the proof of export and corresponding electronic data from the PBE Automated System to Customs |
| 7(8) | Where required or permitted by the proper officer, the postal authorities provide for secure transfer from the foreign post office back to the booking post office |
The exporter's own role at this stage is to answer any clarification sought on the system and to ensure that the declaration is accurate. Our article on section 17 explains the verification power that regulation 7(4) applies.
Retention of records (regulation 8)
The exporter or his authorised agent retains, for five years from the date of filing an electronic declaration on the PBE Automated System, a copy of the declaration and all supporting documents used or relied upon, and where required produces them before Customs in connection with any action or proceedings under the Act or any other law.
Role and responsibilities of the authorised agent (regulation 9)
Postal exports begin with a valid IEC; our IEC registration service covers that step.
- 9(1) The authorised agent may file the electronic declaration on the exporter's behalf and assist the exporter in functions related to clearance of export goods through post.
- 9(2) The exporter authorising the agent is fully responsible for all operations and transactions performed by the agent on his behalf and is liable for payment of any dues owed to the government or penal provisions under the Regulations, the Act or any other law.
- 9(3) Despite 9(2), the agent is governed by the regulations made under section 146 and by section 147 of the Act.
Penalty (regulation 10)
Without prejudice to other action, any person who contravenes any provision, abets a contravention or fails to comply with any provision he was bound to comply with is liable to a penalty to an extent of the amount specified under section 158(2)(ii) of the Act. The amount is not printed in the Regulations.
Example: Pushkar Textiles Private Limited files PBE-IV and books a parcel at a booking post office. The postal authorities move it to the corresponding foreign post office. A customs officer there asks, through the PBE system, for the buyer's purchase order. The company's agent supplies it. The officer, satisfied that the goods are not prohibited and any duty has been paid, permits clearance. The postal authorities send the proof of export to Customs. The company keeps the declaration and the purchase order for five years from filing.
The forms PBE-III and PBE-IV (substituted by 07/2026)
Notification No. 07/2026-Customs (N.T.) dated 15 January 2026 substituted the existing forms with new Forms PBE-III and PBE-IV. Their headings, as printed:
| Heading | PBE-III (postal exports through e-commerce) | PBE-IV (all other postal exports) |
|---|---|---|
| Header | Bill of Export number and date; Foreign Post Office code; name and address of exporter; IEC; State code; GSTIN or as applicable; AD code (if applicable); details of authorised agent (customs broker licence number, name and address) | Same header items |
| Details of parcel | Consignee name and address; country of destination; product description, CTH, unit and number; invoice number and date; gross and net weight | Same, with the postal tracking number |
| E-commerce particulars | GSTIN of e-commerce operator; URL (name) of website; payment transaction ID; SKU number; postal tracking number | Not in this form |
| Assessable value under section 14 | FOB, currency, exchange rate, amount in INR | Same |
| Invoice details | HS code; invoice number and date; serial number of item; value | Same |
| Duty and tax | Export duty and cess (rate and amount); IGST and compensation cess where applicable; LUT or bond details; totals | Same |
| Additional details for drawback or other scheme | Invoice number, item serial number, RITC or ITCHS code, drawback serial number and quantity, IGST payment status, end use, scheme code, freight and nature of contract | Same |
| Declarations | Zero rating under section 16 of the IGST Act; exemption under the GST laws; drawback; RoDTEP; RoSCTL; FEMA undertaking | Same |
| System entries | Examination order and report; Let Export Order (system generated) | Same |
PBE-III has 44 numbered columns and PBE-IV has 40. The forms carry declarations for drawback, RoDTEP and RoSCTL with undertakings on audit under the Customs Audit Regulations, 2018, which tie in with our article on those Customs Audit Regulations. The forms are not reproduced in full here; check the Gazette notification for the exact wording of each entry.
Need help with postal exports?
If you are preparing postal exports and want your declarations, agent authorisation and IEC records in order, our IEC registration team can help you check the basics before the next parcel is booked.
Key takeaways
- Goods are presented at a booking post office (or a foreign post office) after the electronic declaration is filed.
- Customs clearance happens at the foreign post office, where the officer may call for documents on the PBE system and permit clearance.
- Section 17 applies to postal exports, with "section 84" in place of "section 50".
- Records are kept for five years from filing the declaration.
- The exporter is fully responsible for the authorised agent's acts.
- Forms PBE-III and PBE-IV were substituted from 15 January 2026.
Read next
- Exports by Post Regulations, 2018 and regulations 1-5 of the 2022 Regulations
- Export Entry (Post export conversion) Regulations, 2025
- Paragraphs 9.00 to 9.06 of the Foreign Trade Policy, 2023: e-commerce exports and the courier or postal route
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.