CBIC Notifies Changes To Duty Drawback Rules To Include Postal Exports
The change allows exporters sending goods abroad by post to file refund claims under the customs system, just as exporters using shipping bills do.
The Central Board of Indirect Taxes and Customs on January 15 amended the duty drawback rules to make it easier for exporters who send goods by post to claim export benefits.
The amendments, notified through the Customs and Central Excise Duties Drawback (Amendment) Rules, 2026, update the existing 2017 rules to formally include exports made through the postal route and treat them on par with exports covered by shipping bills/bills of export.
The revised rules now extend the benefits to postal exports where entries are made either manually or electronically.
A new provision has been added to clarify when a drawback claim is treated as filed for postal exports. The notification states that where export details are filed electronically for goods sent by post, the drawback claim will be “deemed to be filed” on the date the entry is received in the Electronic Data Interchange system, after Customs permits the goods to be cleared and loaded for export.
The rules have also been tweaked in several places to clearly recognise postal exports alongside regular exports. Rule 8 has been amended to include postal export entries along with shipping bills and bills of export. The headings of Rules 12, 13, and 14 have also been expanded so that they now expressly cover exports made by post, including cases where entries are filed manually.
The notification says these changes come into force from January 15, 2026.
A series of policy initiatives have been taken by the government to promote e-commerce export. In September 2024, automated IGST refunds for postal exports were implemented. There are currently 28 Foreign Post Offices (FPOs) notified under Section 7 of the Customs Act, 1962.
Dak Niryat Kendras have been designated across the country to facilitate booking, aggregation, and processing of export parcels, particularly benefiting MSMEs and small exporters.
Click here to read/download CBIC Notification No. 03/2026-Customs (N.T.) dated January 15, 2026.
Click here to read/download CBIC Notification No. 07/2026-Customs (N.T.) dated January 15, 2026.