Courier and Postal Exports: Who Files for Drawback and RoDTEP

Verified as on 19 October 2026 against CBIC Notifications 60/2024-Customs (N.T.), 07/2026-Customs (N.T.) and 33/2026-Customs (N.T.), CBIC Circulars 15/2024-Customs, 01/2026-Customs and 17/2026-Customs, two advisories of the Directorate General of Systems and Data Management (DG Systems) and Directorate General of Foreign Trade (DGFT) Notification 41/2026-27 dated 30 September 2026. Written by Pratham Agarwal, Founder, Rasp International.

Key facts: incentives on courier and postal exports

Why we wrote this

CBIC Circular 01/2026-Customs records that exporters on the electronic postal system “were unable to avail export benefits” before January 2026. Courier exporters had the same gap until September 2024. Both gaps are closed on paper, but the money still depends on who files, on which system and with which registrations in place.

Our cross border e-commerce export setup guide covers the full setup, and our post on the Uttar Pradesh post office export subsidy covers the state postage refund, and our post on the UP air freight subsidy on courier shipments covers the state freight support. This post follows one courier parcel and one postal parcel from booking to money. Rasp International is an ISO 9001:2015 certified consultancy, founded in 2019, that has served 500+ exporters since 2019.

What the courier and postal incentive change is

The courier and postal incentive change is a set of CBIC amendments that lets exporters claim drawback, RoDTEP and RoSCTL on parcels, run by CBIC under the Customs Act 1962. It routes the claim into the Indian Customs Electronic Data Interchange System (ICES), the customs system that calculates and pays these benefits. Duty Drawback refunds customs duty paid on inputs, into your bank account. RoDTEP rebates other embedded taxes as an e-scrip, and RoSCTL does the same for apparel and made-ups.

CBIC Circular 15/2024-Customs explains the courier problem. Parcels clear on the Express Cargo Clearance System (ECCS) at International Courier Terminals (ICTs), and ECCS could not process these payments. ICES can, because it generates scrolls (the customs list of approved payments) and is linked to the Public Financial Management System (PFMS). So a courier parcel with a claim now clears on ICES, while physical handling stays at the terminal. Circular 01/2026-Customs fixed the same gap on post by linking the Dak Ghar Niryat Kendra (DNK) portal of the Department of Posts to ICES.

One courier parcel and one postal parcel: who does what

The first row is the key one: on courier the courier files, while on post you file.

Before and after the two notifications

What most people get wrong

The common reading is that every courier parcel now earns RoDTEP. Notification 60/2024-Customs (N.T.) says something narrower: where a benefit is claimed, the courier “shall make entry of goods for export in the electronic integrated declaration”, the regular shipping bill on ICES. Circular 15/2024-Customs adds that authorised couriers “shall file Shipping Bill” on ICEGATE. A parcel that leaves on CSB-V in ECCS never reaches the system that pays.

On post, the mistake runs the other way. Sellers assume the post office files. Circular 01/2026-Customs says the exporter claiming drawback “will file the PBE III or IV on the DNK portal”. Postal staff accept the parcel but do not mark your claim.

The third mistake is the RoDTEP tick. ICEGATE Advisory 01/2021 says that if RoDTEP is not specifically claimed in the shipping bill, none accrues. It also allows no change after the EGM is filed.

Where the official papers do not match

• Old Rs 10 lakh wording. DG Systems Advisory 19/2024 still describes the courier route for consignments under Rs 10 lakh, a limit Circular 17/2026-Customs removed from 1 April 2026.
• AD code location. Advisory 19/2024 asks for the AD code and bank account “at the respective locations”. Instruction 25/2023-Customs says an AD code registered at one port now applies everywhere, while the drawback bank account is registered for each port.
• Postal site wording. Circular 01/2026-Customs asks for a bank account “corresponding to the DNK site”. The DG Systems advisory of 2 December 2025 asks for the port code specific to postal sites.
• DGFT handbook. The DGFT e-commerce exports handbook for micro, small and medium enterprises (MSMEs) still shows CSB-V for consignments under Rs 10,00,000 and omits the ICES route.

Who can claim and who cannot

• The parcel leaves on a commercial declaration in your own IEC, as a sale with payment to come in.
• Each item carries the eight digit Harmonized System (HS) code against which RoDTEP is notified in Appendix 4R, under FTP 2023 paragraph 4.54, or a drawback schedule entry.
• You are registered on ICEGATE with a digital signature, needed for the RoDTEP credit ledger under ICEGATE Advisory 01/2021.
• Your bank account is registered for the location the parcel clears from.
• A courier parcel goes through an authorised courier that files an ICES bill where it is registered.
• A postal parcel goes on PBE-III or PBE-IV with the incentive table filled in.

• Gifts and free samples, which regulation 6(3) of the Courier Regulations 2010 puts on Courier Shipping Bill IV, with no foreign exchange.
• Commercial parcels cleared on CSB-V in ECCS.
• Exports with no electronic documentation in ICEGATE, ineligible for RoDTEP under FTP 2023 paragraph 4.55.
• Goods restricted or prohibited under Schedule 2 of the export policy, or subject to export duty or a minimum export price, also in paragraph 4.55.
• Parcels sent as personal shipments without your IEC.

Edge cases worth checking

A large courier order. Illustrative example: an order worth Rs 12 lakh. Notification 33/2026-Customs (N.T.) removed the courier value limit from 1 April 2026, for e-commerce and other goods under Circular 17/2026-Customs. Because Advisory 19/2024 keeps the old wording, ask the courier in writing whether it will file such a bill on ICES.

An e-commerce return. Circular 17/2026-Customs says duty-free re-import under Notification 45/2017-Customs depends on export benefits being neutralised, and the courier re-import form now asks about it. Keep each parcel’s shipping bill number and claim details until the return window closes.

Payment that never arrives. FTP 2023 paragraph 4.54 treats RoDTEP as never allowed if sale proceeds are not received within the time allowed under the Foreign Exchange Management Act (FEMA). Rule 16A of the Drawback Rules 2017 provides for recovery of drawback in the same case.

Steps from setup to credit

1. Before: register on ICEGATE. Use the IEC holder’s digital signature, or you cannot open the RoDTEP credit ledger.
2. Before: register the bank account for each location. Instruction 25/2023-Customs accepts two papers on e-Sanchit: the bank’s letter confirming the account and your IEC share one Permanent Account Number (PAN), and a cancelled cheque. Our AD code registration guide shows the screens.
3. Before, courier: choose the filer. Confirm the courier is authorised at the terminal your parcels leave from and files ICES bills for claims. Give it your written authorisation.
4. Before, post: set up India Post. Register with your IEC, GST number and AD code, as the DGFT handbook lists.
5. Filing, courier: instruct in writing. Send the invoice with eight digit HS codes, state the scheme claimed for each item and ask for the draft bill before filing.
6. Filing, post: upload first, then file. Put the papers on e-Sanchit, type each reference number into the DNK portal and fill the incentive table.
7. After: check scroll and credit. Find the bill in your ICEGATE scroll details, generate the e-scrip and check the drawback credit, as our shipping bill status guide explains.

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• Eligibility checked against the Government Order, paragraph by paragraph
• Papers prepared and the claim filed in your unit's name, or guidance if you file yourself
• One point of contact until the money reaches your account

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Five groups this affects most

Marketplace sellers on courier. Ask which authorised courier files your bills and on which system. The pitfall is a booking flow that only produces CSB-V. A six month record of courier or postal exports also opens the e-commerce export credit of up to Rs 50 lakh under DGFT Trade Notice 31/2025-26, covered in our post on the e-commerce exporter credit.

Craft units using a DNK. They file their own PBE. The pitfall is a PBE filed without the incentive table or before the e-Sanchit upload.

Apparel and made-up sellers. These goods claim RoSCTL, extended to 31 December 2026 by the Ministry of Textiles notification dated 30 September 2026. The pitfall is marking the wrong scheme.

Exporters who send samples. A free sample on Courier Shipping Bill IV earns nothing. The pitfall is sending a paid trial order as a sample.

Sellers with many returns. The pitfall is re-importing a parcel without reversing its benefit.

How Rasp International helps

We file ICEGATE registrations and AD code (bank account) registrations for clients, including at courier terminal and post office locations. We also handle courier and postal drawback and RoDTEP work: we check that each courier bill draft and each Postal Bill of Export carries the claim, then follow the scroll and the e-scrip. We do not clear customs. We hold no customs broker (customs house agent, CHA) licence: customs clearance runs only through licensed CHA partners, and the authorised courier files the courier shipping bill.

• Where a registration or claim is ours to file, Rasp International files it on your behalf in your unit’s name, and gives an authority letter only when you ask.
• You and we both hold the portal logins, kept safe and confidential.
• Every client signs a non-disclosure agreement (NDA) and a service level agreement (SLA).

Honest limits

• These changes do not make every parcel earn money. RoDTEP pays only on items in Appendix 4R, and drawback only on schedule entries.
• They do not extend RoDTEP or RoSCTL beyond 31 December 2026, the date in DGFT Notification 41/2026-27 and the Ministry of Textiles notification.
• They do not repair a claim missing from a filed courier bill or PBE.

What Is Not Yet Notified, Checked on 19 October 2026

• RoDTEP after 31 December 2026. Check with the DGFT regional authority before quoting for 2027.
• RoSCTL after 31 December 2026. Check with your Export Promotion Council.
• A revised DG Systems courier advisory without the Rs 10 lakh wording. Check with the courier and the customs house at the courier terminal.
• A per consignment value limit on postal exports. Check with the customs house that clears your FPO.
• Which customs location code to pick for a courier terminal bank account. Check with the customs house at the courier terminal.
• Which papers the courier must upload for an ICES shipping bill. Check with the courier.

Frequently asked questions

Can I claim RoDTEP on courier exports?

Yes. CBIC Notification 60/2024-Customs (N.T.) dated 12 September 2024 allows drawback, RoDTEP and RoSCTL on courier exports. The authorised courier must file a regular shipping bill on ICEGATE, processed on ICES, with RoDTEP claimed per item. A parcel cleared on CSB-V in ECCS earns none.

Who files the shipping bill for a courier export with drawback?

The authorised courier, not the exporter. Circular 15/2024-Customs says authorised couriers file the shipping bill on ICEGATE where drawback, RoDTEP or RoSCTL is claimed, under their courier registration. You give the courier your authorisation, the invoice, eight digit HS codes and a written claim instruction.

Can I claim drawback and RoDTEP on parcels sent by India Post?

Yes, from 15 January 2026. Notification 07/2026-Customs (N.T.) and Circular 01/2026-Customs allow all three benefits on postal exports filed electronically. Register on ICEGATE, add a bank account for the postal site, upload papers on e-Sanchit and fill the incentive table in PBE-III or PBE-IV.

What is the difference between CSB-V and a shipping bill on ICES?

CSB-V is the courier bill for commercial goods, filed on the Express Cargo Clearance System. Circular 15/2024-Customs says that system cannot process drawback, RoDTEP or RoSCTL. An ICES shipping bill is the regular electronic declaration, which generates scrolls and pays through PFMS. Claims need the ICES bill.

Is there a value limit for courier exports in 2026?

No. Notification 33/2026-Customs (N.T.) and Circular 17/2026-Customs removed the earlier Rs 10 lakh limit on commercial courier consignments from 1 April 2026. FTP 2023 paragraph 9.05 also says no value limit is prescribed per consignment for courier exports. Confirm how your courier’s system handles larger bills.

Do I need to register my bank account separately for the courier terminal?

Yes, for drawback. DG Systems Advisory 19/2024 asks exporters to register the AD code and bank account at the respective locations. Instruction 25/2023-Customs says an AD code registered at one port now applies everywhere, but a drawback bank account is registered for each port you use.

Why did my courier shipment not show a RoDTEP scroll on ICEGATE?

Usually the parcel went on CSB-V in ECCS instead of an ICES shipping bill, the RoDTEP claim was not marked or the bill is still with customs after the EGM. Ask the courier for the bill number and system used, then check your ICEGATE scroll details.

Which HS code decides the RoDTEP rate on a courier or postal parcel?

The eight digit HS code declared for each item. FTP 2023 paragraph 4.54 says RoDTEP rates and value caps are notified against eight digit HS codes in Appendix 4R. DGFT Notification 41/2026-27 keeps the rates applicable on 30 September 2026 unchanged up to 31 December 2026.

Are restricted or prohibited goods eligible for RoDTEP on courier or postal exports?

No. FTP 2023 paragraph 4.55 makes goods restricted or prohibited under Schedule 2 of the export policy, and goods subject to export duty or a minimum export price, ineligible for RoDTEP. The courier or postal route does not change that. Check your HS code first.

Can I get RoDTEP on samples or gifts sent by courier?

No. Regulation 6(3) of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 puts bona fide gifts and free samples on Courier Shipping Bill IV, with no foreign exchange involved. The benefits attach to commercial exports filed on an ICES shipping bill with a claim marked.

What happens if I get the courier or postal claim wrong?

Usually that parcel’s claim is lost. ICEGATE Advisory 01/2021 says no RoDTEP accrues if it is not claimed in the shipping bill, with no change after the EGM. If payment never arrives, FTP 2023 paragraph 4.54 treats RoDTEP as never allowed, and drawback can be recovered.

How long will RoDTEP be available for courier and postal exports?

Up to 31 December 2026 for now. DGFT Notification 41/2026-27 dated 30 September 2026 continues RoDTEP to that date at unchanged rates for Domestic Tariff Area units, Advance Authorisation holders, Special Economic Zone units and Export Oriented Units. No notification covers later exports yet.

What happens to drawback and RoDTEP if a courier parcel is returned?

The benefit must be reversed before duty-free re-import. Circular 17/2026-Customs explains that re-import under Notification 45/2017-Customs depends on export benefits being neutralised. The courier re-import form, amended by Notification 33/2026-Customs (N.T.), asks whether benefits were claimed and whether they were neutralised.

Does using a non-authorised courier or an aggregator affect my claim?

It can stop it. Only an authorised courier, registered by a customs commissioner, files the ICES shipping bill under Circular 15/2024-Customs, and Advisory 19/2024 lets it file only where it is registered. An aggregator works if its partner courier files the ICES bill in your IEC.

Do I need a consultant or customs broker to claim on parcels?

No. On courier, the authorised courier files. On post, you can file the PBE yourself or appoint an agent with a customs broker licence under Circular 25/2022-Customs. Help is most useful at setup: ICEGATE registration, bank accounts for each location and checking the first bills.

Your checklist for this week

• List the locations where your bank account is registered on ICEGATE.
• Ask your courier in writing who files your bills and whether claims go on ICES.
• Open one recent PBE or courier bill and check each item carries the claim.
• Mark 31 December 2026 on every quote that assumes RoDTEP or RoSCTL, as our post on the RoDTEP extension to December 2026 explains.

Sources

1. Tier 1. CBIC Notification 60/2024-Customs (N.T.), 12 September 2024: Gazette copy, PIB release.
2. Tier 1. CBIC Circular 15/2024-Customs, 12 September 2024: courier.cbic.gov.in.
3. Tier 1. CBIC Notification 07/2026-Customs (N.T.) and Circular 01/2026-Customs, 15 January 2026: PIB release; circular text in Bengaluru Customs Public Notice 01/2026.
4. Tier 1. CBIC Notification 33/2026-Customs (N.T.) and Circular 17/2026-Customs, 31 March 2026: notification, circular, PIB release.
5. Tier 1. DGFT Notification 41/2026-27, 30 September 2026: content.dgft.gov.in, PIB release.
6. Tier 1. Ministry of Textiles notification on RoSCTL, 30 September 2026: texmin.gov.in, PIB release.
7. Tier 1. FTP 2023, paragraphs 4.54, 4.55 and 9.05: dgft.gov.in.
8. Tier 1. Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, consolidated text: courier.cbic.gov.in.
9. Tier 1. CBIC Circular 25/2022-Customs dated 9 December 2022 and CBIC Instruction 25/2023-Customs dated 28 July 2023. Official copies in our records; no public address traced.
10. Tier 1. Drawback Rules 2017, Rule 16A, as listed by Jawaharlal Nehru Custom House.
11. Tier 2. DG Systems Advisory 19/2024, 13 September 2024: courier.cbic.gov.in.
12. Tier 2. DG Systems postal export advisory, 2 December 2025: icegate.gov.in.
13. Tier 2. ICEGATE Advisory 01/2021 on RoDTEP claims: content.dgft.gov.in.
14. Tier 2. DGFT, E-Commerce Exports Handbook for MSMEs, January 2023 edition: content.dgft.gov.in.

This is general guidance. Rules change. Check the current notification or order, or speak to us, before you act.

Related: Cross border e-commerce export setup | Duty Drawback, AIR and brand rate | RoDTEP or Duty Drawback, which to claim