The Central Board of Indirect Taxes and Customs (CBIC), vide notification dated June 04, 2018, has passed the Exports by Post Regulations, 2018 which shall come into force on June 21, 2018.
These Regulations 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 Section 7 (e) of the Customs Act, 1962.
The Regulations states that, 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.
[Notification No. 48/2018-Customs (N.T)]