[CBIC] Exports by Post Regulations, 2018 - Notified

Central Board of Indirect Taxes and Customs (CBIC) Notification No. 48/2018-Customs (N.T) dated the 4th June 2018, reads as follows:-

In exercise of the powers conferred by section 157 read with section 84 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations, namely:-

1. Short title and commencement. 

(1) These regulations may be called the Exports by Post Regulations, 2018.
(2) They shall come into force on 21st June 2018.

2. Application. –

These Regulations shall apply to export of goods by any person, holding a valid Import-Export Code issued by the Director General of Foreign Trade, in furtherance of business from any foreign post office notified under sub-section (e) of section 7 of the Customs Act, 1962;

 3. Definitions. –

(1) In these regulations, unless the context otherwise requires, -
 a) “Act” means the Customs Act, 1962 (52 of 1962);
 b) “e-commerce” means buying and selling of goods through the internet on an e-commerce platform, the payment for which shall be done through international credit or debit cards and as specified by the Reserve Bank of India from time to time”;
 c) "Form" means the Form appended to these regulations.

(2) The words used and not defined in these regulations but defined in the Act, shall have the same meanings respectively assigned to them in the said Act.

4. Entry to be made for export goods. 

In case of goods to be exported through a foreign post office, an entry shall be required to be presented to the proper officer at the foreign post office of clearance, in the forms appended to these regulations.

(see regulation 4)
Postal Bill of Export – I (PBE - I)
(For export of goods through E-Commerce)
(To be submitted in duplicate)
Exports by Post Regulations 2018

(see regulation 4)
Postal Bill of Export – II
(To be submitted in duplicate)
Exports by Post Regulations 2018


  1. Hi

    Kindly advise on which site we need to upload above mentioned forms.

    Thanks & Regards,
    Vipul Shetye

    1. Binit10/23/2018

      Seems like online filing of these forms aren't available yet. You can still check the DGFT site for any options.

      Presently PBE Forms along with goods shall be presented to the Customs at the Foreign Post Offices (FPOs). You can take help of Customs Brokers (CBs), if any, at such FPOs for filing.

      Better to get in touch with the nearest Customs Office or Foreign Post Office for seeking information on availability of e-filing / filing procedure.

    2. can you share that link if you found?

  2. have you find the link for PBE 1 form?

  3. Anonymous3/25/2019

    wha is procedure if there in no FPO in local area?
    there is no FPO in Hyderabad,Do any body know the whole procedure from start to end in simple way?


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