The Central Board of Indirect Taxes and Customs (CBIC) has extended export-related incentives to goods shipped through the postal mode in electronic form from 15 January 2026, offering fresh momentum to gem and jewellery exporters. The benefits cover Duty Drawback, Remission of Duties and Taxes on Exported Products (RoDTEP), and Rebate of State and Central Taxes and Levies (RoSCTL), and apply to exports made through the postal channel.
The move is expected to support small and medium exporters of gems and jewellery, particularly those engaged in cross-border e-commerce and direct-to-consumer shipments. By bringing postal exports at par with other export channels, the decision is likely to improve cost competitiveness for MSMEs operating from smaller towns and emerging manufacturing clusters.
To enable these benefits, CBIC has amended the Postal Export (Electronic Declaration and Processing) Regulations, 2022, allowing exporters to claim incentives on postal shipments. Notification No. 07/2026–Customs (N.T.) and Circular No. 01/2026–Customs, both issued on 15 January 2026, outline the revised regulations and operational procedures.
The development aligns with broader government efforts to strengthen India’s e-commerce export ecosystem, including for the gem and jewellery sector. Measures such as the cross-border e-commerce framework under the Foreign Trade Policy 2023, electronic processing of postal exports, automation of IGST refunds from September 2024, and the expansion of Dak Niryat Kendras are aimed at simplifying exports and widening global market access for jewellery MSMEs.