Customs Amendment for Electronic Entry and Processing of Postal Exports

Goverment of India
Ministry of Finance
(Department of Revenue)

Notification NO.05/2026-Customs(N.T.)

New Delhi, the 15th January, 2026

G.S.R. ........ (E). - In exercise of the powers conferred by sub-section (1) of section 51B of the Customs Act, 1962 (52 of 1962) (here in after referred to as the said Act), the Central Government, hereby makes the following amendments in the notification of the Goverment of India, Ministry of Finance (Department of Revenue), NO. 25/2023 - Customs (N.T) dated the 1st April, 2023, Published in the Gazette of India, Extrordinary, Part II, Section 3,Sub-section(i),vide G.S.R 262(E),datd the 1st April,2023 (here in after referred to as the said notification),namely :-

2. In the said notifiaction, in paragraph 2, in sub-paragraph (1),-
    (a) in clause (b) after the words ''bill of export'' , the words and figures ''or entry made                             electronically under section 84 of the said Act for exports by post processed'' shall be inserted;
    
    (b) for clause (c), the following clause shall be substituted, namely;-
         "(c) against the shipping bill of export, presented under section 50 of the said Act or entry                     made electronically under section 84 of the said Act for exports by post where the order                     permitting clearance and loading of goods for exportation under section 51 or section 84 of               the said Act,as applicable, has been made;";
    (c) after sub-paragraph (5), the following sub-paragraph shall be inserted, namely :-
         "(5A) that the exports are undertaken through the foreign post offices which allow entry to be              presented under section 84 of the said Act for exports by post electronically and processed on            the customs automated system;

3. In the said notification, in paragraph 6, in the Explanation, in clause (a), after the words "bill of export", at both places where they occur, the words and figures "or entry made electronically under section 84 of the said Act for exports by post" shall be inserted.

4. In the said notification, in the paragraph 6, in the Explanation, in clause (a), after the words "bill of export", at both places where they occur, the words and figures "or entry made eletronically under section 84 of the said Act for exports by post processed" shall be inserted.

[F. No. 609/75/2017-DBK (Pt-I)]
(Om Prakash Meena)
Under Secretary to the Government of India

Note: The principla notification was published vide notification No. 25/2023 - Customs (N. T) dated 1st, 2023, published in the Gazette of India, Extraordinary, part II, section 3, subsection (i), vide number GSR 262 (E), dated the 1st April, 2023.