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The Central Board of Indirect Taxes and Customs provides a simplified procedure for e-commerce exports of jewellery through courier mode. Exporters who do not want to re-import the jewellery make a declaration in the Courier Shipping Bill. These exporters do not upload item photos, package photos, and product listing images on the Express Cargo Clearance System. The declaration also relieves exporters from filling out certain item-level specification fields in Form HA. The Board amends Circular No. 09/2022-Customs to reflect these changes.
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Circular No. 17/ 2023-Customs
F.No. 455/03/2020-Cus.V Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs
Room No. 227A, North Block, New Delhi. Dated the 15th June 2023
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 CBIC
Subject: Simplified regulatory framework for e-commerce exports of Jewellery through Courier mode – Reg.
Madam/Sir,
Reference is invited to Circular No. 09/2022-Customs dated 30.06.2022 which provides a simplified regulatory framework for e-commerce export of jewellery through courier mode.
Representations have been received in the Board requesting further simplification in the procedures in cases where an exporter does not opt to avail the facility of re-import of the exported jewellery.
The request has been examined. It has been decided that such exporters who do not wish to re-import as permitted vide Notification No. 57/2022-Cus (N.T.) and make a declaration to this effect in the Courier Shipping Bill (CSB-V) at the time of export, will not be required to upload the following documents on the ECCS system as prescribed under Para 3(I)(v) of Circular No. 09/2022-Customs:
The aforesaid Circular No. 09/2022-Customs dated 30.06.2022 has been amended accordingly.
3.1 Further, notification no. 43/2023-Customs (N.T.) dated 15.06.2023 has been issued for amending Form HA (CSB-V) to incorporate the aforesaid declaration by the exporter. Such a declaration will also relieve the exporter from filling out certain additional fields concerning item-level specifications of the jewellery in the Form HA. Necessary modification is being made in the Express Cargo Clearance System (ECCS) for incorporating these changes in Form HA.
Yours faithfully
(Harish Kumar) Under Secretary (Cus-V) Tel: 2309 5541
