SF Prep Notes

CBIC extends Drawback, RoDTEP and RoSCTL benefits to postal exports from 15 January 2026

The Central Board of Indirect Taxes and Customs (CBIC) extended Duty Drawback, RoDTEP and RoSCTL benefits to exports made through the postal mode in electronic form with effect from 15 January 2026.

Summary

The Central Board of Indirect Taxes and Customs (CBIC) extended export benefits under the Duty Drawback, Remission of Duties and Taxes on Exported Products (RoDTEP) and Rebate of State and Central Taxes and Levies (RoSCTL) schemes to exports made through the postal mode in electronic form, with effect from 15 January 2026. CBIC amended the Postal Export (Electronic Declaration and Processing) Regulations, 2022 through Notification No. 07/2026–Customs (N.T.) and issued Circular No. 01/2026–Customs explaining the procedure. The Finance Ministry said the move gives a level playing field to postal exporters and is expected to boost MSME exporters, especially from smaller towns and remote areas.

Key facts

Effective
15 January 2026
Schemes extended
Duty Drawback, RoDTEP, RoSCTL
Channel
Postal exports in electronic form
Regulations amended
Postal Export (Electronic Declaration and Processing) Regulations, 2022
Instruments
Notification No. 07/2026–Customs (N.T.); Circular No. 01/2026–Customs

Practice MCQs 2 questions

Q1 Advanced

With effect from 15 January 2026, CBIC extended which export benefits to exports made through the postal mode in electronic form?

Show answer

Correct answer: A — Duty Drawback, RoDTEP and RoSCTL

PIB (Finance): CBIC extended Duty Drawback, RoDTEP and RoSCTL benefits to postal exports in electronic form from 15 January 2026.

Q2 Advanced

To let postal exporters claim Drawback, RoDTEP and RoSCTL benefits, CBIC amended which regulations in January 2026?

Show answer

Correct answer: B — Postal Export (Electronic Declaration and Processing) Regulations, 2022

PIB (Finance): CBIC approved amendments to the Postal Export (Electronic Declaration and Processing) Regulations, 2022 via Notification No. 07/2026–Customs (N.T.).

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