Notification No. 05/2026-Customs (N.T.), Dated 15-01-2026
1. Introduction
The Government has amended the RoSCTL (Rebate of State and Central Taxes and Levies) duty credit framework through Notification No. 05/2026–Customs (N.T.), dated 15 January 2026. The amendment aims to expand the scope of the scheme by bringing exports made through postal channels within its ambit, in line with digital customs procedures.
2. Background And Legal Framework
The amendment modifies Notification No. 25/2023–Customs (N.T.) to treat electronic entries filed under section 84 of the Customs Act, 1962 for exports by post at par with shipping bills or bills of export filed under section 50. This alignment ensures uniform treatment of export documentation irrespective of the mode of export.
3. Key Amendments Introduced
The notification substitutes and amends relevant clauses to explicitly include cases where export clearance and loading orders are issued under section 51 or section 84, as applicable. References to ‘bill of export’ have been broadened to also cover electronic entries filed for postal exports, thereby removing procedural exclusions.
4. Eligibility Of Exports By Post
A new sub-paragraph has been inserted to clarify that exports undertaken through foreign post offices will be eligible for RoSCTL benefits, provided such offices permit electronic presentation of entries under section 84 and their processing on the customs automated system. Consequential amendments have also been made in the explanation and the table against serial number 13.
5. Conclusion
By extending RoSCTL benefits to exports by post through electronic entries, the Government has strengthened trade facilitation and digitalisation of export procedures. The amendment is expected to benefit small exporters and e-commerce players, ensuring wider access to duty credit incentives under the RoSCTL scheme.
