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.
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 may 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.
