The Central Board of Indirect Taxes & Customs (CBIC) on September 12, 2024, issued a circular regarding extending export related benefits for exports made through courier mode.
The courier imports 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 the System's architecture, it has not been feasible to process certain export related payments (i.e. Duty Drawback, RoDTEP and RoSCTL) on ECCS.
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.
The modality is briefly as below:
• The Authorised Couriers shall file a 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 the ICES application.
• The Custodian, operating the International Courier Terminals (ICT). shall get itself registered as a custodian on ICEGATE, for handling the registration of export goods and exchange of custodian related messages. After registration of goods at ICT, the goods shall be examined at the ICT.
• Thus, while the logistics of the courier terminal will be used for physical handling and examination purposes, the customs clearance will be handled on ICES.
[Circular No. 15/2024-Customs]
