As a part of measures to the improve ease of doing business, the Central Board of Indirect Taxes and Customs (CBIC) has streamlined export through post offices. Now, the bill can be entered electronically.
According to a notification by CBIC, the postal authorities will set up, operate and maintain the PBE (Postal Bill of Export) Automated System for filing of electronic declaration for the export of goods through post. An exporter who wishes to export goods through post or his/her authorised agent will be required to register on the PBE Automated System. It will validate and recognise the registered person and enable him/her to file an electronic declaration and upload supporting documents. Two forms – PBE III and PBR IV – have been prescribed out of which the first one can be used for export through e-commerce while the second one will be for others.
The postal authorities will, after consultation with CBIC, authorise certain post offices to accept and book export goods. These post offices will be linked to foreign post offices. Upon filing of electronic declaration for export, the exporter shall present the export goods to the postal authorities at a booking post office at a foreign post office.
Secure transfer
The export goods will bear a declaration from the exporter regarding the contents of each of the packages, the value and other particulars. The postal authorities will provide for secure transfer or movement of the export goods from the booking post office to the corresponding foreign post office, where customs clearance will take place.
On arrival in the foreign post office, no person will, except with the permission of proper officer of Customs, open any package of export goods arrived in the foreign post office for customs clearance. The Customs officer may call for clarification of documents, electronically on the PBE Automated System, from the exporter or his/her authorised agent in relation to the export goods. Once satisfied and duty is paid, the good will be cleared.
The exporter or his/her authorised agent will retain, for a period of five years from the date of filing an electronic declaration on the PBE Automated System.
