Govt. notifies Regulations
to govern e-commerce export of goods through foreign post offices (FPOs) w.e.f.
June 21, 2018, along with relevant declaration forms thereto; Any IEC holder
exporting goods through FPOs will be eligible for zero rating by way of IGST
refund or discharge of LUT, but those who do not wish to avail this facility or
fall in the category of exempted / non-taxable are also permitted to export
under same procedure; In absence of EDI system at FPOs, the Postal Bill of
Export (PBE-1) for e-commerce exports will be processed in manual environment
for the time being, while exports under MEIS through post will continue to be
governed vide Circular No. 36/2016-Cus except that declaration form thereto
will be replaced by PBE-1, states Govt.; Allows Customs Brokers to operate at
all FPOs for ease of operations of exporters via third party-party web
application, whereas natural persons (i.e. other than firms & companies)
exporting parcels are not required to file any PBE; As regards personal
imports, it has been clarified that in view of amendments carried out to CTH
9804, imports by a legal person (firms, companies, other forms of business
entities) or which are for trade, manufacture or agriculture, cannot be regarded
as “personal imports” and such imports by posts shall be classified as per
Customs Tariff and require an IEC : Finance Ministry
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