Notification / Circular No. : No. 04/2026-Customs (N.T.) dated January 15, 2026 Applicable Act / Rule : Customs Act, 1962
Applicable Section / Rule : Section 51B(1); Section 50; Section 51; Section 84
The Customs automated processing framework for export incentives and clearances was notified under Notification No. 24/2023-Customs (N.T.) dated April 1, 2023, issued under section 51B of the Customs Act, 1962. The said notification laid down conditions and procedures for electronic processing of export documents such as shipping bills and bills of export. The principal notification was subsequently amended by Notification No. 20/2024-Customs (N.T.) dated March 11, 2024 and Notification No. 50/2024-Customs (N.T.) dated July 19, 2024. The present notification further amends the framework to explicitly include electronic entries for exports by post under section 84 of the Customs Act.
“(d) against the shipping bill or bill of export, presented under section 50 of the said Act or entry made electronically under section 84 of the said Act for exports by post where the order permitting clearance and loading of goods for exportation under section 51 or section 84 of the said Act, as applicable, has been made;”
“(5A) that the exports are undertaken through the foreign post offices which allow entry to be presented under section 84 of the said Act for exports by post electronically and processed on the customs automated system;”
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