The Central Board of Indirect Taxes and Customs (CBIC) on September 12, 2024, issued the Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2024 to further amend the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010.
The following has been stated namely: -
• Regulation 2 which states “Application” sub-regulation (2)(b) shall be substituted namely: -
“Import or export of goods under any export promotion scheme other than Duty Drawback, Remission of Duties and Taxes on Exported Products (RoDTEP) and Rebate of State and Central Taxes and Levies (RoSCTL) schemes referred to in Chapter 4 of the Foreign Trade Policy 2023 and Export Oriented Unit (EOU) scheme, and similar schemes referred to in Chapter 6 of the Foreign Trade Policy 2009-14 or 2015-20 or 2023, as the case may be;”
• Regulation 6 which states “Clearance of export goods” the following proviso shall be inserted in sub-regulation (3) namely: -
“Provided that where the export is under Duty Drawback, Remission of Duties and Taxes on Exported Products (RoDTEP) or Rebate of State and Central Taxes and Levies (RoSCTL) schemes, the Authorised Courier or his agent, who has passed the examination referred to in regulation 6 or regulation 13 of the Customs Brokers Licensing Regulations, 2018, shall make entry of goods for export in the electronic integrated declaration referred to in the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019.”
[Notification No. 60/2024-Customs (N.T.)]
