Courier Regulations Amended to Allow Re-Export of Uncleared Goods After 15 Days

The Central Board of Indirect Taxes and Customs issued Notification No. 33/2026-Customs (N.T.) dated 31 March 2026 to amend the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, effective from 1 April 2026. The amendment removes clause (c)(ii) under regulation 2(2). It modifies regulation 5(5) by making it subject to a newly inserted sub-regulation (6), which permits authorized couriers to request re-export or return of imported goods remaining uncleared after fifteen days from arrival, provided such goods are not prohibited or restricted and no enforcement proceedings have been initiated. Additionally, changes are made in Form E relating to re-import shipping bill details by introducing a new category “Any other reason (Please specify)” and inserting new data fields. These include details such as return airway bill number, export clearance status in the destination country, e-commerce export status with URL, and information on export benefits and their neutralisation, along with supporting documentation requirements.

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

Notification No. 33/2026-Customs (N.T.) | Dated: 31st March, 2026

G.S.R. 234(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, 2026.

(2) This notification shall come into force on the Pt day of April, 2026.

2. In the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 (herein after referred to as the principal regulations), in regulation 2, in sub-regulation (2), in clause (c), sub-clause (ii) along with the proviso thereto shall be omitted.

3. In the principal regulations, in regulation 5,-

(a) in sub-regulation (5), for the portion beginning with “Any imported goods which are not taken clearance”, the words “Subject to the provisions of sub-regulation (6), any imported goods which are not taken clearance” shall be substituted;

(b) after sub-regulation (5), the following sub-regulation shall be inserted namely: –

“(6) The authorized courier may request the Customs for re-export or return of the imported goods to the sender that remain uncleared after fifteen days from the date of its arrival:

Provided that such goods are not prohibited or restricted under the Act or any other law for the time being in force and no proceedings have been initiated in respect thereof by any enforcement agency.”.

4. In the said principal regulations, in Form E, under the sub-heading “Shipping Bills Details in case of Re-Import”,

(a) against the item relating to Invoice Number of Shipping Bill, in the corresponding column in A.3, after item b, the following item shall be inserted, namely: –

“c. Any other reason (Please specify)”;

(a) after the item relating to Insurance (ix)-19(w)(vi)(2), the following items and the entries shall be inserted, namely: –

[F. No. 455/02/2025-Cus.V]
DHEERAJ SHARMA, Under Secy.

Note:- The principal notification No. 36/2010-Customs (N.T.), dated the 5th May, 2010was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 385(E), dated the 5^th May, 2010 and was last amended vide notification No. 60/2024-Customs (N.T.), dated the 12th September 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 569(E), dated the 12^th September 2024.