CBIC issued Circular No. 15/2024-Customs on 12th September 2024, addressing the extension of export-related benefits for courier shipments. Due to limitations in the Express Cargo Clearance System (ECCS), payments for Duty Drawback, RoDTEP, and RoSCTL could not be processed for courier exports. To resolve this, the Indian Customs EDI System (ICES) will now be used at International Courier Terminals (ICTs) to process these benefits. The ICES offers features like scroll generation and integration with the Public Financial Management System (PFMS), enabling smooth payment processing. Authorised Couriers must file Shipping Bills claiming these benefits via ICEGATE, and custodians at ICTs must register on ICEGATE for handling goods registration. The physical logistics will remain at the courier terminals, but customs clearance will now be managed through ICES. Relevant amendments have been made to the Courier Imports and Exports Regulations, 2010, through Notification No. 60/2024-Customs. These amendments provide for the processing of Duty Drawback, RoDTEP, and RoSCTL, while specifying that the Courier Export Manifest (CEM) will be used in most cases, except for the aforementioned schemes, where the Export General Manifest applies. All customs authorities overseeing ICTs are instructed to issue public notices to inform stakeholders of the new procedures.
F. No. 455/08/2022-Cus.V
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes & Customs
Room No. 227A, North Block, New Delhi
Circular No. 15/ 2024-Customs: Dated: 12th September 2024
To,
Pr. Chief Commissioners / Chief Commissioners (Customs or Central Tax & Customs)
Pr. Directors General / Directors General, all under CBIC
Pr. Commissioners / Commissioners of Customs
Pr. Additional Directors General / Additional Directors General, all under CUIC
Subject: Extending export related benefits for exports made through courier mode-reg
Madam/Sir,
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.
2. 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.
3. The modality is briefly as below:
(i) 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.
(ii) The Custodian. operating the International Courier Terminals (1CT), 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 1CT.
(iii) Thus, while the logistics of courier terminal will be used for physical handling and examination purposes. the customs clearance will be handled on ICES.
3.1 For the benefit of all concerned. the modality will be further elaborated in an Advisory to be issued by DG Systems.
4. To enable the above modality, suitable amendments have been made 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:
(i) specifically provide for Duty Drawback, RoDTEP and RoSCTL in the regulations;
(ii) 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
(iii) 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.
5. 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.
6. Difficulties, if any, in the implementation of this Circular may be brought to the notice of the Board.
The Hindi version follows.
Your Faithfully
(Varun Singhal)
OSD (Customs-V)
Tel: 2309 5541
