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Courier Imports and Exports (Electronic Declaration and Processing) (Second Amendment) Regulations, 2023

Central Board of Indirect Taxes and Customs has issued Notification No. 43/2023-Customs (N.T.) on 15th June, 2023. This notification introduces amendments to the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010. The purpose of these amendments is to address the inclusion of jewelry falling under CTH 7117 or CTH 7113 in export consignments and the availability of the re-import facility for such jewelry.

The amended regulations require exporters to state whether their export consignments contain jewelry falling under CTH 7117 or CTH 7113.  Furthermore, exporters need to indicate whether they intend to avail the facility of re-import for the mentioned jewelry.

Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)

Notification No. 43/2023-Customs (N.T.) | Dated : 15th June, 2023 

G.S.R. 440(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 to further 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) (Second Amendment) Regulations, 2023.

(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, in Form HA, in the table, under heading D, under column (A), for the words, letters, numbers and brackets

“Whether export consignment contains jewellery falling under CTH 7117 or CTH 7113 (Yes/ No)”, the words, letters, numbers, and brackets

“If export consignment contains jewellery falling under CTH 7117 or CTH 7113, please state whether the facility of re-import will be availed for the said jewellery (Yes/No)”, shall be substituted.

[F. No. 455/03/2020-Cus.V]

HARISH KUMAR, 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. 23/2023-Customs (N.T.), dated the 31st March 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 244(E), dated the 31st March 2023.

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