《2022 年邮政出口(电子申报与处理)条例》及 PBE 自动化系统的实施

发布日期:
December 26, 2022

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E-commerce platforms are spread worldwide and sellers are selling their products across the globe. Today, every single product, from a thread to a laptop, is delivered in every corner of the world even in single or multiple quantities. These sales are done through e-commerce platforms or through listing products on websites or different social media platforms.

In the case of exporting through e-commerce platforms, as quantity and value is very small, sellers can’t hire a CHA for every single item. Therefore, the easiest way of exporting the product is through the post.  With an increase in sales through e-commerce platforms, exports through posts have increased substantially. 

Considering the vast network of post offices and how much MSMEs are exporting extensively through the post, CBIC, in collaboration with the Department of Post (DoP), has developed a dedicated Postal Bills of Export (PBE) automated system for postal exports.

In this article, a detailed discussion has been carried out on how CBIC has automated the postal export platform.

1. Existing exporting process through Post 

  • So far, exporting through the post is entirely a manual process. Seller is required to take his parcel to any of 28 notified Foreign post offices* for export where the Postal Bill of Export (PEB) is prepared manually by the Post office officials. The Postal Bill of Export is the Shipping Bill which demonstrates export.
  • After the export of the parcel, PBE is stamped by customs officers confirming the export and a corresponding Shipping Bill Number and EGM (Export General Manifest) number is stamped manually on PBE. 
  • Thereafter, the exporter is required to physically collect such stamped PBE from the post office and such PBEs are submitted with government officers for claiming export-related refunds. 
  • Like other shipping bills, GST officials also do not have any window to check the Shipping Bill Number and EGM on government portals. 

* Postal Department facilitates import and export of goods by Post Parcels at Foreign Post Office and sub-Foreign Post Offices. Customs facilities for examination, assessment, clearance, etc. are available at these Post Offices. Facility for export clearances is also available at Export Extension Counters opened by the Postal Department where parcels for export are accepted and cleared by the Customs. 

2. PBE Automated system

  • CBIC has notified Postal Export (Electronic Declaration and Processing) Regulations, 2022 vide N/No. No. 104/2022-Customs (N.T.) dated 9th December 2022 and also issued circular No. 25/2022-Customs to clarify the process.
  • These regulations are meant to facilitate the processing of commercial postal exports by automating the entire procedure and seamlessly connecting the postal export network to notified Foreign Post Offices (FPOs).
  • In the automated system, exporters will not be required to visit foreign post offices. Rather, he can file PBE online from his own place and hand over the consignment to a nearby post office (not necessarily Foreign Post Office) for export.
  • The Department of Post shall forward the consignment from the post office to the foreign post office for export clearances.
  • Entire export clearance shall take place on digital platforms while harnessing the existing post office network spread across the country and will be amenable to being scaled up to cover small exporters/producers located in remote areas.

An exporter is required to undertake the following steps for exporting commercial parcels through post:

2.1 Access to PBE Automated System 

  1. PBE Automated system can be accessed by the trade using the link https://dnk.cept.gov.in/customers.web. This link will direct the user to the following login page of “Dak Ghar Niryat Kendra- Customer Portal”.
Access to PBE Automated System
  1. Similarly, the customs officers can access the export documents uploaded by the exporter for custom clearance by going to the link http://ips.cept.gov.in/customs.web/login.aspx. This link will direct the custom officer to the login page of “Dak Ghar Niryat Kendra- Customer Portal”.
  2. The Department of Post shall share the detailed procedure of using this portal on a later stage for both exporter and customs authorities.

2.2 Registration on PBE Automated System

  1. As per Regulation 4 of Postal Export (Electronic Declaration and Processing) Regulations, 2022, every exporter is required to register himself on the PBE Automated system. On the login page, after clicking on “Register Now”, the following registration form shall pop up:
Registration on PBE Automated System
  1. The registration process shall begin with OTP Based authentication. OTP will be received on the registered mobile number.
  2. On authentication of mobile number, the exporter shall update his personal and business information on the portal such as Name, Address, IEC Number and GSTIN, etc, and shall upload the KYC Documents.
  3. Exporters shall be given a username and password to access the system.
  4. In the present form, the PBE Automated system also provides for registering details of authorized agents where required.

2.3 Booking of Postal Articles for Export

  1. To book an article on the PBE Automated system, the exporter is required to log in at the portal using his login id and password.
  2. PBE Form shall appear under the “Article Booking” sub-menu and the Exporter shall fill in the required fields of the PBE Form such as Description of Consignments, Export designations, sender’s and receiver’s details, etc.
  3. If the exporter wants to avail service of an authorized agent, then the exporter shall also fill in the agent’s name, address, and customs broker's license number.
  4. On completion of said process, an article booking reference ID and a PBE number will be auto-generated.
  5. The Exporter can print the CN 23 (Custom Declaration) form or Harmonized label, as appropriate, corresponding to the export.
  6. In case of multiple consignments, the portal also provides the feature of bulk upload of information and supporting documents.

2.4 Further processing at Booking Post Office (BPO)

  1. 一旦在自动化 PBE 门户网站上完成申报,出口商或其授权代理人应将出口物品亲自送至最近或最方便的邮局办理寄递。
  2. 根据《2022 年邮政出口(电子申报与处理)条例》第 6 条的规定,邮政部门(DoP)将授权特定的邮局作为邮政寄递局(BPO),并指定相应的国际邮政局(FPO)。
  3. 在邮政寄递局(BPO),邮政当局将核对包裹上的申报信息,包括物品重量和目的地国家名称。邮政当局将收取相关费用。
  4. 同时,还需获取将包裹送至 BPO 的人员的 KYC(了解您的客户)文件。包裹在 BPO 成功移交后,邮政当局将负责将其安全转运至 FPO,并进行后续处理和出口。

2.5 FPO 的海关程序:

  1. 邮政当局应将物品提交给 FPO 的主管官员进行清关。
  2. 主管官员应根据系统管理员分配的角色(即评估、检查、审查或升级)访问海关门户网站。
  3. 系统管理员由管辖区首席专员或专员任命,负责权限分配。
  4. 主管官员可在海关门户网站上获取 PBE 详情,以进行评估和最终清关。
  5. 出口商或其授权代理人应缴纳出口关税(如适用)。

2.6 清关过程中出现疑问时的处理流程

  1. 如果主管官员有任何疑问,可以通过在门户网站上提出查询,要求出口商提供额外信息、文件或说明。
  2. 出口商将在其网页的铃铛图标处收到有关查询的通知。
  3. 出口商可提交信息或上传文件以回应查询。出口商提交的回复将显示在主管官员的“客户转介”(Customer Referral)子菜单下。

2.7 出口清关或取消

  1. 一旦主管官员对申报内容感到满意,且关税及其他费用已缴清,即可放行包裹。
  2. 然而,主管官员有权扣留任何出口包裹以进行进一步调查。
  3. 如果出口物品属于违禁品,主管官员也可取消出口。
  1. 在海关做出决定之前,出口商也可因订单取消等任何原因取消其出口货物。
  2. 取消后,邮政当局应负责将货物从 FPO 安全运回至相关的 BPO。

2.8 出口激励措施的申请

  1. 出口货物经海关放行后,出口商即可从门户网站下载最终的 PBE。最终 PBE 将在“表格下载”(Form Download)子菜单下提供。
  2. 出口商可使用该最终 PBE 申请适用的出口激励措施。
  3. 此外,根据第 7(6) 条规定,邮政当局有责任向海关提供出口证明及相应的电子数据。
  4. 但在海关服务器与邮政服务器之间的数据交换功能启用之前,应遵循 2018 年 6 月 4 日第 14/2018 号通告中规定的 IGST 退税程序。
  5. 此外,PBE 表格中设有专门字段,用于标明是否申请了邮政出口退税。如需申请退税,出口商须遵循《2017 年海关及中央消费税退税规则》第 12 条规定的程序。

此外,根据规定,出口商或其授权代理人相关的邮政出口记录需保存五年。同时,为确保新自动化系统的平稳过渡和稳定运行,此前规定的手工程序(2018 年 6 月 4 日第 48/2018-Customs (NT) 号通知及第 14/2018-Customs 号通告)将继续有效,直至该手工程序被明确暂停为止。

2.9 授权代理人的角色与职责

  1. 出口商的授权代理人可代表其提交电子申报,并协助出口商办理通过邮政渠道出口货物的清关相关事宜。
  2. 授权此类代理人的出口商应对其代理人代表其进行的所有行为和交易承担全部责任,并对根据本条例或任何其他法案适用的任何处罚条款承担责任。

2.10 处罚

  1. 任何违反本条例规定或未能履行其应尽义务的人员,均应承担处罚责任,处罚金额最高可达该法案第 158 条第 (2) 款第 (ii) 项规定的数额。
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