India overhauls customs duty rules to help exporters and smaller businesses

The Indian government today notified a major change in customs rules to help smaller businesses and exporters find it easier to claim duty benefits.

The government has overhauled customs rules to put exports sent by post at par with regular cargo exports, making it easier for exporters and smaller businesses to claim incentives such as duty drawback, Remission of Duties and Taxes on Exported Products (RoDTEP) and Remission of State and Central Taxes and Levies (RoSCTL) schemes.

In a series of notifications issued on Thursday, the Ministry of Finance and the Central Board of Indirect Taxes and Customs (CBIC) have allowed electronic export entries filed for postal shipments to be treated the same as shipping bills or bills of export.


The move will benefit exporters sending goods by post—especially online sellers, who faced procedural gaps in claiming duty benefits because many customs benefits were linked to shipping bills used for cargo exports.

The amendment, implemented with immediate effect, has also introduced New electronic Postal Bill of Export forms with separate formats for e-commerce exports and other postal exports.