Customs Notification 03/2026 (NT) Dated 15/01/2026 – Drawback Rules updated to recognise Postal Export Entries 

The Customs and Central Excise Duties Drawback Rules, have been amended, to streamline drawback claims for exports made by post. The key changes include expanding references to “bill of export or shipping bill” to also cover section 84 entries for postal exports, revising headings and scope of rules dealing with postal exports, and aligning procedures across rules 8, 12, 13, and 14. The provisions deem electronic entries made under section 84 for exports by post as valid drawback claims from the date the Electronic Data Interchange receives the entry after the proper officer permits clearance and loading. 

(Link: Customs Notification 03/2026 (NT) Dated 15/01/2026)

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