Circular No. 01/2026– Customs, Dated 15-01-2026
1. Introduction
Central Board of Indirect Taxes and Customs (CBIC) has issued a circular enabling electronic claiming of export incentives for goods exported through the postal route. The move marks a significant step towards digitising export procedures and improving ease of doing business for exporters using postal channels.
2. Background And Regulatory Amendment
The circular amends Circular No. 25/2022-Customs and follows the notification of the Postal Export (Electronic Declaration and Processing) Amendment Regulations, 2026. This reform is driven by the successful integration of the Postal Bill of Export (PBE) Automated System with the Indian Customs Electronic System (ICES).
3. Electronic Processing Of Export Incentives
With this integration, claims relating to Duty Drawback, RoDTEP, and RoSCTL for postal exports can now be processed electronically. Exporters intending to avail these benefits must be registered on the ICEGATE portal and ensure that their bank account details on ICEGATE match those furnished on the DNK portal.
4. Procedure For Filing Electronic Claims
Electronic Drawback claims are required to be filed through PBE-III or PBE-IV on the DNK portal, which have been updated to capture scheme-specific and parcel-level details. While electronic claims are governed by Rules 13 and 14 of the Drawback Rules, 2017, non-electronic claims will continue under Rule 12. Claims for RoDTEP and RoSCTL must comply with the applicable customs notifications and require mandatory uploading of supporting documents on the E-Sanchit/ICEGATE portal.
5. Conclusion
The introduction of electronic claiming of export incentives for postal exports streamlines compliance, reduces manual intervention, and accelerates claim processing. By integrating postal exports with the customs electronic ecosystem, CBIC has enhanced transparency and efficiency for exporters availing incentive schemes.
