Amendments to Courier Imports and Exports Regulations, 2024.
12 September 2024
The Central Board of Indirect Taxes and Customs has amended the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010. These amendments, effective from the date of their publication in the Official Gazette, include the following key changes:
1. Regulation 2:
The definition of goods under various export promotion schemes has been updated. Clause (b) now excludes Duty Drawback, RoDTEP, RoSCTL schemes, and similar schemes as mentioned in the Foreign Trade Policy.
The definition of goods under various export promotion schemes has been updated. Clause (b) now excludes Duty Drawback, RoDTEP, RoSCTL schemes, and similar schemes as mentioned in the Foreign Trade Policy.
2. Regulation 6:
- Sub-regulation (1) introduces an exception for exports under Duty Drawback, RoDTEP, or RoSCTL schemes.
- Sub-regulation (3) removes references to the Merchandise Exports from India Scheme (MEIS) and adds a proviso. This proviso specifies that for exports under Duty Drawback, RoDTEP, or RoSCTL schemes, the Authorised Courier or their agent must make the electronic declaration as per the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019.