Amendment to Courier Imports & Exports Regulations 2024

Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2024: Ministry of Finance, through Notification No. 60/2024-Customs (N.T.), issued on 12th September 2024, has introduced amendments to the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 vide Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2024. The changes, which take effect upon publication in the Official Gazette, primarily update clauses related to export promotion schemes. Under the revised regulations, the import or export of goods under various schemes like Duty Drawback, Remission of Duties and Taxes on Exported Products (RoDTEP), and Rebate of State and Central Taxes and Levies (RoSCTL) are now exempt from certain regulations. Additionally, the amendments specify that authorised couriers or agents, licensed under the Customs Brokers Licensing Regulations, 2018, must handle the electronic integrated declaration for such exports. These updates also remove certain references to older schemes, such as the Merchandise Exports from India Scheme (MEIS), ensuring alignment with the current Foreign Trade Policy 2023. The notification aligns with the Customs Act, 1962, and seeks to streamline the processing of courier shipments under updated export schemes.

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Ministry of Finance

CBIC extends export-related benefits for exports made through courier mode

Posted On: 13 SEP 2024 7:19PM by PIB Delhi
The Central Board of Indirect Taxes and Customs (CBIC) has made suitable amendments in the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 vide Notification no. 60/2024-Customs (NT) dated 12.09.2024.

Briefly, these amendments are:

1. specifically provide for Duty Drawback, RoDTEP and RoSCTL in the regulations;
2. incorporate a reference to the ‘electronic integrated declaration’ which is filed on ICES as provided in the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019; and
3. provide that Courier Export Manifest (CEM) shall be filed in all cases of courier exports, except where the export is under Duty Drawback, RoDTEP or RoSCTL scheme. Such shipments would be covered by the Export General Manifest.

The courier import and export shipments are handled on the Express Cargo Clearance System (ECCS) for clearance at the notified International Courier Terminals (ICTs). Owing to inherent limitations of System’s architecture, it has not been feasible to process certain export related payments (i.e. Duty Drawback, RoDTEP and RoSCTL) on ECCS.

Hence, it has been decided to use the Indian Customs EDI System (ICES) at the International Courier Terminals to process the aforesaid payments, as ICES has the requisite facilities, such as scroll generation and integration with PFMS.

The modality is briefly as below:

1. The Authorised Couriers shall file Shipping Bill, where Drawback/ RoDTEP/ RoSCTL benefit is claimed, on ICEGATE, on the basis of their existing Courier Registration granted by the jurisdictional Customs formation. The Shipping Bill shall be processed on ICES application.
2. The Custodian, operating the International Courier Terminals (ICT), shall get itself registered as custodian on ICEGATE, for handling registration of export goods and exchange of custodian related messages. After registration of goods at ICT, the goods shall be examined at the ICT.
3. Thus, while the logistics of courier terminal will be used for physical handling and examination purposes, the customs clearance will be handled on ICES.
4. For the benefit of all concerned, the modality will be further elaborated in an Advisory to be issued by DG Systems.

All concerned Commissioners of Customs having jurisdiction over ICTs are required to issue suitable Public Notice further explaining the modality and logistics to concerned stakeholders. Difficulties, if any, in the implementation of this Circular may be brought to the notice of the CBIC.

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The move aims to provide level playing field and a conducive environment for inclusive and harmonious growth of exports through courier mode and seeks to enhance the competitiveness of MSME exporters. This initiative is expected to give a major boost to Courier exports and strengthen India’s position in the era of emerging global e-commerce sector.

To provide further stimulus to e-commerce exports, CBIC has approved amendments to the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 which will enable exporters to claim Duty Drawback, RoDTEP, and RoSCTL benefits for exports made through courier mode. A Notification No. 60/2024-Customs (N.T.) amending the Courier regulations and a Circular No. l5/2024-Customs explaining the said amendments and informing the stakeholders about the modalities involved in the process have been issued on 12.09.2024.

The Courier import and export shipments are handled on the ECCS for clearance at the notified lCTs. ECCS has certain limitations in processing Drawback, RoDTEP, and RoSCTL claims of exporters. Hence, as a major step towards trade facilitation, it has been decided to use the Indian Customs EDI System (ICES) at the ICTs to process the aforesaid claims, as ICES has the requisite facilities, such as scroll generation and integration with PFMS. Thus, while the logistics of Courier terminal will be used for physical handling and examination purposes, the customs clearance will be handled on ICES. Live trials at ICTs will be conducted for a week to identify and resolve issues, if any.

Over the recent years, the Government of India through various policy initiatives, digital reforms and regulatory measures has revolutionised and streamlined India’s E-commerce export ecosystem. A chapter- ‘Promoting Cross Border Trade in Digital Economy’ exclusively dedicated to cross border E-commerce trade has been introduced in the Foreign Trade Policy 2023 which provides a framework for cross-border trade in goods and services in the digital economy and promotion of E-commerce using the means of Courier, Post, E-commerce Export Hubs, Dak Niryat Kendras etc.

The e-commerce business in India has seen exponential growth over the last decade and is expecting to witness a steep increase in revenues in the coming years. As per estimates, India’s e-commerce exports are likely to rise to $400 billion by 2030. As far as courier exports are concerned, in FY 2022-23, total value of Courier exports stood at Rs. 7,995 crore with e-commerce exports accounting for Rs. 3,510 crore. The figures are expected to further increase significantly given the global trends and impetus provided to E-commerce industry through various Government initiatives.

There are 14 International Courier Terminals (ICTs) notified under Section 7 of the Customs Act, 1962. CBIC has specifically undertaken a slew of measures to promote cross border E-commerce through courier and postal mode. It issued the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 thus enabling the electronic processing of import and export declarations for goods transported through courier mode. The Express Cargo Clearance System (ECCS), an electronic system was launched and is presently operational at 9 major ICTs which simplifies and streamlines customs clearance process for courier consignments. Auto LEO facility for export through Courier mode and the facility of advance assessment of Courier Shipping Bills were also introduced on the ECCS last year. Benefit of IGST refund is already available for Courier exports through ECCS.

In collaboration with the Department of Posts, CBIC had launched in December 2022 an innovative ‘Hub and Spoke’ model to promote E-commerce exports leveraging the extensive network of post offices across the country to facilitate seamless export processes, particularly benefiting MSMEs and small exporters in remote areas. Under this model, 1,015 Dak Niryaat Kendras have been designated so far across the country for facilitating booking and collection of export parcels.

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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi

Notification No. 60/2024-Customs (N.T.); Dated: 12th September, 2024

G.S.R. 569(E).—In exercise of the powers conferred by section 157 read with section 84 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations further to amend the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, namely:-

1. Short title and commencement. – (1) These regulations may be called the Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2024.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, –

(a) in regulation 2, in sub-regulation (2), for clause (b), the following clause shall be substituted, namely: –

“(b) import or export of goods under any export promotion scheme other than Duty Drawback, Remission of Duties and Taxes on Exported Products (RoDTEP) and Rebate of State and Central Taxes and Levies (RoSCTL) schemes referred to in Chapter 4 of the Foreign Trade Policy 2023 and Export Oriented Unit (EOU) scheme, and similar schemes referred to in Chapter 6 of the Foreign Trade Policy 2009-14 or 2015-20 or 2023 as the case ma^y be;”;

(b) in regulation 6,-

(i) in sub-regulation (1), after the words “Notwithstanding anything contained in these regulations,”, the words “except where the export is under Duty Drawback Remission of Duties and Taxes on Exported Products (RoDTEP) or Rebate of State and Centra Taxes and Levies (RoSCTL) schemes,” shall be inserted;

(ii) in sub-regulation (3),-

(A) the words “goods notified in Appendix 3C of the Foreign Trade Policy (2015-20), to be exported under the Merchandise Exports from India Scheme (MEIS) or” shall be omitted;

(B) the following proviso shall be inserted, namely: –

“Provided that where the export is under Duty Drawback, Remission of Dutieand Taxes on Exported Products (RoDTEP) or Rebate of State and Central Taxes and Levies (RoSCTL) schemes, the Authorised Courier or his agent, who has passed the examination referred to in regulation 6 or regulation 13 of the Customs Brokers Licensing Regulations, 2018, shall make entry of goods for export in the electronic integrated declaration referred to in the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019.”.

[F. No. 455/08/2022-Cus.V]
MEGHA BANSAL, Under Secy.

Note: – The principal notification No. 36/2010-Customs (N.T.), dated the 5th May, 2010 was published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) vide number G.S.R. 385(E), dated the 5th May, 2010 and was last amended vide notification No. 43/2023-Customs (N.T.), dated the 15th June, 2023 vide number G.S.R. 440(E), dated the 15th June, 2023.