CBIC Extends RoDTEP, RoSCTL and Duty Drawback Benefits to Postal E-Commerce Exports from January 15

The initiative is also expected to provide a major fillip to India Post–enabled exports, leveraging the country’s vast postal network for global trade.

In a major boost to India’s cross-border e-commerce and MSME-led exports, the Central Board of Indirect Taxes and Customs (CBIC) has extended key export incentives—including Duty Drawback, Remission of Duties and Taxes on Exported Products (RoDTEP) and Rebate of State and Central Taxes and Levies (RoSCTL)—to exports made through the postal route in electronic form, with effect from 15 January 2026.

The landmark move places exporters using the postal channel on par with other export modes, creating a more inclusive and competitive ecosystem for cross-border e-commerce, particularly benefiting MSMEs, women entrepreneurs and exporters from Tier-2, Tier-3 and remote regions.

Level Playing Field for Postal Exporters

Until now, exporters shipping goods through the postal mode were not eligible for certain export incentives available to other channels. The extension of these benefits is expected to significantly enhance the viability and competitiveness of postal exports, giving a strong push to small-value, high-frequency shipments typical of e-commerce trade.

The initiative is also expected to provide a major fillip to India Post–enabled exports, leveraging the country’s vast postal network for global trade.

Regulatory Changes to Enable Incentives

To operationalise the decision, CBIC has approved amendments to the Postal Export (Electronic Declaration and Processing) Regulations, 2022, allowing exporters to claim Duty Drawback, RoDTEP and RoSCTL for postal exports.

Accordingly:

• Notification No. 07/2026–Customs (N.T.) amending the Postal Export Regulations, 2022, and

• Circular No. 01/2026–Customs, detailing the amendments and operational modalities

were issued on 15 January 2026.

Building a Digital Framework for E-Commerce Exports

The move builds on a series of policy, digital and procedural reforms undertaken by the Government of India to modernise the e-commerce export ecosystem.

A dedicated chapter on “Promoting Cross-Border Trade in the Digital Economy” in the Foreign Trade Policy 2023 provides a comprehensive framework for exports through courier, post, e-commerce export hubs and Dak Niryat Kendras.

India currently has 28 Foreign Post Offices (FPOs) notified under the Customs Act, 1962, with CBIC steadily strengthening infrastructure and processes to facilitate postal and courier trade.

Key milestones include:

• Postal Export (Electronic Declaration and Processing) Regulations, 2022, enabling end-to-end electronic processing of postal export declarations

• Postal Import Regulations, 2025, facilitating electronic processing of postal imports

• Automation of IGST refunds for postal exports, implemented in September 2024

Dak Niryat Kendras and the ‘Hub and Spoke’ Model

To further expand access to global markets, CBIC—working with the Department of Posts—launched an innovative ‘Hub and Spoke’ model in December 2022.

Under this initiative:

• Over 1,000 Dak Niryat Kendras (DNKs) have been designated nationwide

• DNKs facilitate booking, aggregation and processing of export parcels

• The model is especially beneficial for MSMEs, artisans and first-time exporters

Call to Action for MSMEs and Digital Exporters

The extension of export incentives to postal shipments marks a critical milestone in India’s e-commerce export strategy, lowering costs, simplifying procedures and enabling last-mile exporters to compete globally.

With incentives now aligned across export modes, MSMEs and digital sellers are encouraged to leverage India Post, DNKs and electronic processing systems to scale their international presence and tap into the fast-growing global e-commerce market.