Govt. notifies procedure & declaration forms for e-commerce exports through posts w.e.f June 21

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