The Central Board of Indirect Taxes and Customs (CBIC), on January 15, 2026, issued amendments to Notification No. 25/2023–Customs (N.T.) dated April 1, 2023, to expand the scope of export documentation under the Customs Act, 1962. The amendments enable inclusion of entries made electronically under Section 84 of the Act for exports by post, in addition to shipping bills or bills of export filed under Section 50.
The notification revises paragraph 2 of the principal notification to recognise electronically processed postal export entries for the purposes of clearance and loading of goods for exportation under Sections 51 or 84, as applicable. A new sub-paragraph (5A) has also been inserted to specifically provide that exports undertaken through foreign post offices, allowing electronic filing under Section 84 and processed on the customs automated system, shall be covered under the notification.
Further, consequential amendments have been carried out in paragraph 6 (Explanation) and in the table against Serial Number 13 of the principal notification, to uniformly incorporate references to electronic entries under Section 84 for exports by post. These changes aim to streamline and facilitate postal exports by aligning them with electronic customs processes.
[Notification No. 05/2026-Customs (N.T.)]
