UPSC Prelims Practice Questions — CBIC extends export incentives to postal shipments from 15th January 2026

Question 1

In the context of the CBIC's extension of export incentives to postal exports, the electronic 'Postal Bill of Export (PBE)' is best described as which one of the following?

Accepted Answer

The electronic declaration filed by a postal exporter for customs clearance of goods exported through the post

Answer

The electronic shipping bill filed for cargo exported through EDI-enabled seaports

Answer

A customs declaration filed only by authorised courier agencies for courier-mode consignments

Answer

A remittance advice generated by PFMS confirming credit of the drawback amount to the exporter

Question 2

The rates and guidelines under the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme are notified by which one of the following?

Accepted Answer

Directorate General of Foreign Trade

Answer

Central Board of Direct Taxes

Answer

Central Board of Indirect Taxes and Customs

Answer

Directorate General of Commercial Intelligence and Statistics

Question 3

The RoDTEP scheme was introduced primarily to replace which one export incentive scheme that had been found inconsistent with World Trade Organization norms?

Accepted Answer

Merchandise Exports from India Scheme (MEIS)

Answer

Service Exports from India Scheme (SEIS)

Answer

Export Promotion Capital Goods (EPCG) Scheme

Answer

Advance Authorisation Scheme

Question 4

The RoSCTL scheme, extended to postal exports along with Duty Drawback and RoDTEP, is administered by which one of the following ministries?

Accepted Answer

Ministry of Textiles

Answer

Ministry of Commerce and Industry

Answer

Ministry of Finance

Answer

Ministry of Micro, Small and Medium Enterprises

Question 5

The Central Boards of Revenue Act, 1963 provides for the constitution of how many Boards under the Department of Revenue?

Accepted Answer

Two

Answer

One

Answer

Three

Answer

Four

Question 6

As part of the joint Department of Posts–CBIC initiative to facilitate e-commerce exports, how many Dak Ghar Niryat Kendras (DNKs) have been established in coordination with the CBIC?

Accepted Answer

1,013

Answer

513

Answer

2,013

Answer

3,013

UPSC Prelims Practice Questions — CBIC extends export incentives to postal shipments from 15th January 2026

Q1. In the context of the CBIC's extension of export incentives to postal exports, the electronic 'Postal Bill of Export (PBE)' is best described as which one of the following?

Q2. The rates and guidelines under the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme are notified by which one of the following?

Q3. The RoDTEP scheme was introduced primarily to replace which one export incentive scheme that had been found inconsistent with World Trade Organization norms?

Q4. The RoSCTL scheme, extended to postal exports along with Duty Drawback and RoDTEP, is administered by which one of the following ministries?

Q5. The Central Boards of Revenue Act, 1963 provides for the constitution of how many Boards under the Department of Revenue?

Q6. As part of the joint Department of Posts–CBIC initiative to facilitate e-commerce exports, how many Dak Ghar Niryat Kendras (DNKs) have been established in coordination with the CBIC?