Courier and e-commerce exports: CSB-V, postal exports and Dak Ghar Niryat Kendras

Updated 15 Oct 2026

This guide is for small manufacturers, artisans, online sellers and exporters sending samples or small orders abroad. It explains commercial exports by courier under CSB-V, exports by post through Dak Ghar Niryat Kendras, the status of e-commerce export hubs, and which incentives you can claim on parcels.

Three routes for small consignments

	Courier (CSB-V)	Post (PBE via DNK)	Regular air cargo
Who files with customs	The authorised courier	You, on the DNK portal; India Post moves the parcel	Your customs broker or you
Declaration	Courier Shipping Bill V, or a shipping bill in ICES when claiming incentives	Postal Bill of Export (PBE-III or PBE-IV)	Shipping bill
Value limit	None since 1 April 2026	Postal weight limits by service	None
Drawback, RoDTEP, RoSCTL	Yes, electronically	Yes, electronically since January 2026	Yes
Best for	Speed and door-to-door tracking	Low cost, light parcels, B2C orders	Larger or heavier air shipments

Courier exports under CSB-V

Courier exports are governed by the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010. The authorised courier files the declaration at an International Courier Terminal through the Express Cargo Clearance System (ECCS). Two forms matter to exporters:

CSB-IV for samples, gifts and other non-commercial shipments.
CSB-V for commercial exports, including e-commerce orders. You need an IEC and GSTIN, and the courier will ask for your invoice, HS code, KYC, and AD code and bank details.

Value limit removed. Until March 2026, CSB-V was capped at ₹10 lakh per consignment, so higher-value shipments had to move as regular air cargo. From 1 April 2026, Notifications 33/2026-Customs (N.T.) and 34/2026-Customs (N.T.) and Circular 17/2026-Customs removed that ceiling for both e-commerce and other commercial exports. The same reforms added a return module in ECCS that uses a risk-based approach to re-import goods that customers return or reject, and a simplified return-to-origin process for parcels stuck at courier terminals.

Not every product can go by courier. Goods that are prohibited, restricted or need specific clearances may be excluded, so ask your courier before booking.

Postal exports and Dak Ghar Niryat Kendras

India Post runs Dak Ghar Niryat Kendras (DNKs) at selected post offices, where exporters can file customs paperwork electronically and hand over parcels near home instead of travelling to a foreign post office. The government reported more than 1,000 DNKs in August 2025.

Register on the DNK portal (dnk.cept.gov.in) with your IEC and GSTIN.
File a Postal Bill of Export online. Use PBE-III for e-commerce exports and PBE-IV for other commercial postal exports. Declare whether you export under LUT or on payment of IGST.
Book and pay for the postal service. India Post's published limits include registered packets up to 2 kg, air parcels up to 20 kg and EMS Speed Post up to 35 kg; the International Tracked Packet Service covers light parcels to selected countries.
Hand over the parcel at the DNK. Customs clearance takes place electronically, with examination at the foreign post office where required.

Check India Post for current tariffs, destination lists and weight limits before you quote a buyer.

Which incentives apply

Courier: since 12 September 2024 (Notification 60/2024-Customs (N.T.) and Circular 15/2024-Customs), courier exports can claim duty drawback, RoDTEP and RoSCTL. For these consignments the authorised courier files a shipping bill in the customs EDI system (ICES) through ICEGATE, rather than a CSB-V in ECCS, and the goods are examined at the courier terminal. Tell your courier before booking that you want to claim, as not every courier or terminal offers this.
Post: CBIC Circular 01/2026-Customs (15 January 2026) completed the integration of the postal system with the customs EDI system, so drawback, RoDTEP and RoSCTL can be claimed electronically. You must be registered on ICEGATE, have bank details that match the DNK portal, choose the scheme in PBE-III or PBE-IV, and upload supporting documents on e-Sanchit.
IGST: exports by either route are zero-rated. You can export under LUT, or pay IGST and claim a refund. For courier exports, the refund is processed through ECCS against your GSTR-1, so invoice numbers and values must match exactly. For postal exports, confirm the refund route with your GST adviser.

RoDTEP is currently available until 31 December 2026, and RoSCTL was extended to the same date. Check the rates for your product on the HS Code Finder.

E-commerce export hubs

The 2024-25 Union Budget announced e-commerce export hubs: places near airports and ports offering warehousing, customs clearance, packaging and returns handling in one location. DGFT invited proposals for pilot hubs in August 2024, and the government said in August 2025 that pilots were proposed. We could not confirm, as of October 2026, that hubs are operating as a general facility for exporters. Check DGFT trade notices or ask your export promotion council before planning around one.

Common mistakes

Sending commercial goods as a gift or sample (CSB-IV) to avoid paperwork. You lose incentives and cannot show the export for GST or bank realisation.
Invoice number or value on the courier bill not matching GSTR-1, which blocks the IGST refund.
Not registering bank details with customs, so drawback and refunds have nowhere to go.
Forgetting that export proceeds from parcel and marketplace sales must still be realised and reconciled with your bank under FEMA rules.

Related on Exportsmitra

Sources

Last checked 1 October 2026. Rules change: confirm with your courier, India Post or customs before you act.

Spotted something out of date? Tell us

Our guides are drafted with the help of AI and checked against official sources, but rules change often and mistakes can slip through. Please confirm with DGFT, CBIC, RBI, ECGC or your bank before you act. General information only, not legal or financial advice.