Personal Export can be done using Customs Declaration form CN-22 and CN-23. IEC is not required for these kind of export. CN-22 is used for export of Parcel having value upto 300 SDR and CN-23 is used for export of Parcel having value more than 300 SDR.
Commercial export can be done in both online and offline mode
In Offline mode, the goods can be exported by filing PBE-I (Postal Bill of Export-I) form for e-commerce goods and by filing PBE-II (Postal Bill of Export-II) form for non e-commerce goods. The PBE number is provided by Customs officer at APSO.
In Online mode, Exporter can use DNK Portal for the export of their consignment through the Postal website
In DNK Portal Exporter can export their goods by filing PBE-III (Postal Bill of Export-III) form for e-commerce goods and by filing PBE-IV (Postal Bill of Export-IV) form for non e-commerce goods. In online mode, the PBE number is automatically allotted by the DNK system.
For Commercial Export, exporters holding a valid Importer Exporter Code (IEC) are permitted to export goods by submitting a Postal Bill of Export (PBE) in the prescribed format. IEC holders and Customs Brokers using Foreign Post Offices (FPOs) for export must be registered with Customs for first time export/Know Your Customer.
Exporter can export goods either by paying IGST or using Letter of Undertaking. However, in absence of EDI system, data is captured and uploaded using the off-line utility (ICAN) provided by the DG System for GST compliance purpose as per Circular no 14/2018-Customs dated 04.06.2018.