The Central Government has amended the Customs and Central Excise Duties Drawback Rules, 2017 to streamline duty drawback claims for exports made through postal channels, including those filed electronically, according to a notification issued by the Ministry of Finance.
The changes were notified through Customs Notification No. 03/2026-Customs (N.T.), dated January 15, 2026, and came into force with immediate effect.
Postal Export Entries u/s 84 Now Valid for Drawback
Under the amended rules, entries made under Section 84 of the Customs Act, 1962 for exports by post are now expressly recognised as eligible documents for claiming duty drawback, in addition to shipping bills and bills of export.
This amendment addresses a long-standing procedural gap for exporters—particularly small exporters, MSMEs, and e-commerce sellers, who use postal routes and previously faced delays due to ambiguity around drawback eligibility for postal consignments.
What Has Changed in the Drawback Rules
The notification introduces targeted amendments across multiple rules to align postal exports with the broader digital customs framework:
- Rule 8 has been amended to include entries made under Section 84 for exports by post as valid documents for drawback claims
- Rule 12 now explicitly covers cases where postal export entries are filed manually under Section 84
- Rule 13 aligns drawback processing provisions for postal exports with those applicable to other exports
- Rule 14 has been amended to recognise electronic postal export entries as valid drawback claims
When is a Postal Drawback Claim Deemed to Be Filed?
A key reform is the insertion of sub-rule (1A) in Rule 14, which brings clarity on the timing of drawback claims for postal exports.
Under Rule 14(1A), an electronic entry filed under Section 84 for exports by post is deemed to be a drawback claim on the date when:
- The entry is received on the Electronic Data Interchange (EDI) system, after
- The proper officer of Customs issues an order permitting clearance and loading of goods for export under Section 84
The rule further specifies that such drawback claims will be retained by the proper officer who grants export clearance, strengthening audit control and avoiding duplication.
Reduced Ambiguity and Better Compliance for Exporters
Customs experts say the amendment brings much-needed procedural certainty for postal exporters and formally integrates postal exports into India’s digitised drawback processing system.
By clearly recognising electronic filings and defining the precise point at which a drawback claim is deemed to be filed, the changes are expected to:
- Reduce disputes over eligibility and filing timelines
- Improve ease of compliance for MSMEs and small exporters
- Support the growing volume of cross-border e-commerce exports
What Postal Exporters Should Do Now: Duty Drawback Checklist
With the revised Duty Drawback Rules formally recognising postal export entries (including electronic filings), exporters should take the following steps to ensure smooth compliance and timely drawback claims.
✅ Confirm the Mode of Postal Export Filing
- Ensure your exports by post are filed under Section 84 of the Customs Act, 1962
- Verify whether your postal export entry is:
- Filed electronically through EDI, or
- Filed manually (where electronic filing is not enabled)
✅ Use Correct Drawback-Eligible Documentation
- Treat the Section 84 postal export entry as the primary document for drawback
- Avoid insisting on a shipping bill or bill of export where postal entry is used
- Ensure the postal export entry number is correctly referenced in drawback records
✅ Track the Deemed Date of Drawback Claim
- For electronic postal exports, note that the drawback claim is deemed filed only when:
- The export entry is received on the EDI system, after
- The proper officer issues clearance and loading permission
- Use this date for:
- Limitation period calculations
- Responding to audit or verification queries
✅ Ensure Accurate Declarations in Postal Export Entry
- Verify that declarations related to:
- Drawback entitlement
- No double benefits claimed
- Correct classification and value are correctly captured in the Section 84 entry
✅ Coordinate with Postal Authorities and Customs Officers
- Confirm that the proper officer who grants export clearance retains the drawback claim, as mandated
- Avoid duplicate submissions of drawback documents to other customs formations
✅ Maintain Digital Records for Audit
- Preserve electronic copies of:
- Postal export entries
- Clearance and loading permissions
- Invoices and packing lists
- Retain records in line with Customs Audit Regulations to support future verification
✅ Review Alignment with Other Export Incentives
- Ensure there is no overlap or double benefit with:
- RoDTEP
- RoSCTL
- Any other export incentive scheme
- Update internal SOPs to reflect the revised drawback treatment for postal exports
✅ Train Teams and Service Providers
- Brief internal teams, customs brokers, and postal agents on:
- Recognition of Section 84 entries for drawback
- The new Rule 14(1A) deemed filing provision
- Reduced need for manual or duplicate filings
Why This Checklist Matters
Following these steps will help exporters:
- Avoid rejection or delay of drawback claims
- Reduce procedural disputes
Fully benefit from India’s digitised customs and postal export framework
Legal Basis and Policy Context
The amendment has been issued under Section 75 of the Customs Act, 1962 and Section 37 of the Central Excise Act, 1944. The principal Drawback Rules were originally notified in 2017, and this update reflects the evolution of electronic filing systems and modern export practices.
The move forms part of the government’s broader push to facilitate exports, especially through postal and small-value shipment channels that have gained importance with the expansion of global digital marketplaces.
Source: CBIC Customs Notification No. 03/2026-Customs (NT) dated 15/11/2026