The Central Board of Indirect Taxes and Customs (CBIC) on June 15, 2023, issued the Courier Imports and Exports (Electronic Declaration and Processing) (Second Amendment) Regulations, 2023 to further amend the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010.
The following amendment has been stated:
• 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.
[Notification No. 43/2023-Customs (N.T.)]
