CBIC / GST circular 34/2026-Customs · 30 Jul 2026
Official title
34/2026 : Automation of Refund Application and Processing for Courier lmports through Express Cargo Clearance System (ECCS)
Official record
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The Central Board of Indirect Taxes and Customs has introduced an automated refund module within the Express Cargo Clearance System (ECCS) to streamline the processing of refund claims for courier imports. Authorised Couriers are now required to file refund applications electronically via the ECCS portal, providing necessary documentation such as Bills of Entry and proof of duty payment. The system generates a unique Refund Request Number for tracking, and officers must communicate deficiencies or final orders electronically. While payment processing remains manual until ICEGATE/PFMS integration is complete, a transitional period allows for manual filing until September 30, 2026. Post-audit procedures will replace concurrent audits for these claims to enhance efficiency and transparency.
What you must do
Key dates
Who is affected
Exceptions
4s1/09 /2026-Cus-V l/1s5455 /ZOZ5 Circular No. 34/2026-Customs F. No. 451/09/2026-Cus.V Government ol lndia Ministry of Finance Department of Revenue Central Board of lndirect Taxes & Customs Room No. 16049, Kartavya Bhawan-l , New Delhi-1 1 0001 Dated: 30th July, 2026
To, All the Pr. Chief Commissioners/Chief Commissioners ol Customs/Customs (Preventive) All Principal Chief CommissionersiChiel Commissioners of Customs & Central Tax, All Principal Commissioners/ Commissioners of Customs/Customs (Preventive), AII Principal Director Generals/Director Generals under CBIC.
Subiect : Automation ol Refund Application and Processing lor Courier lmports through Express Cargo Clearance System (ECCS) -regarding
Madam/Sir,
The Central Board ol lndirect Taxes and Customs (CBIC) has been undertaking continuous efforts to streamline and modernize procedures relating to Courier imports and exports, with a focus on enhancing ease of doing business for the trade. Recognizing the need for faster and efficient handling of refund claims with respect to Courier imports, Board has identified the automation of refund processes under the Express Cargo Clearance System (ECCS) as a key reform area.
At present, the relund applications in respect of Courier lmports are filed manually and processed under Section 27 ol the Customs Act, 1962 read with Customs Relunds Application (Form) Regulations, 1995, Board Circular No.2412007-Cus., dated 2nd July, 2007 and Circular No. 22l2008-Customs, dated 19th December,2008.
Board has now decided to automate the filing and processing of refund applications pertaining to Courier imports through the ECCS. Accordingly, an ECCS Refund Module has been developed and enabled on ECCS at https://eccs.cbic.gov.in/eccs.
The key aspects relating to the electronic processing of refund through ECCS are as under:
a. The Authorised Courier may file the Refund Application electronrcally on the ECCS Portal (https://eccs.cbic.gov.in/eccs) in terms of the Customs Refunds Application (Form) Regulations, '1995, along with supporting documents such as B/E, AWB, Duty payment proof, invoice, Unjust Enrichment Certificate, NOC from the importer etc.
b. The Authorised Courier shall provide Bank Account details at the time of liling the Refund Application on ECCS. The payment integration of ECCS with ICEGATE/PFMS is not yet operationalized. Till such time, payment shall be processed as per the existing manual procedure.
c. On successful filing of the Relund Application on ECCS, a unique Refund Request Number (RRN) shall be generated immediately, which shall serve as the relerence for all subsequent processing, communication, and tracking of the claim.
d. On receipt of the Relund Application, the Proper Olficer shall scrutinise the application and intimate any deficiency within 10 days of generation of the RRN on lhe ECCS dashboard. The Proper Oflicer shall ensure that all queries are raised in one-go and piecemeal queries are avoided.
e. lf there is no deficiency or if all the deficiencies have been rectified, an Acknowledgement Number shall be generated by the Proper Officer on ECCS and the same shall be available lo the user.
f. The Show Cause Notice in case of rejection or the order for refund sanction or rejection shall be communicated electronically through the ECCS Portal. The Proper Officer shall pass a speakrng order, including examination of aspects relating to uniust enrichment.
g. On the lines of Circular No. 5/2025-Customs, dated 17.02.2025, Board has decided to do away with the concurrent audit of refund claims processed through ECCS and shift the same to post-audit, in view of electronic processing ol relund applications. The manner of selection lor audit shall be finalized by DG Audit in consultation with DGARM.
h. The status of the Refund Claim shall be made available to the applicant at the ECCS Dashboard.
i. T h e MIS reports regarding refund pendency, processing timelines, and Commissionerate-wise performance shall be available to Customs Olficers for efficient, eflective, and transparent monitoring.
The Board Circulars No.2412007-Cus., dated 2nd July, 2007 and No. 2212008-Customs, dated 1gth December, 2008 stand modilied to the above extent insofar as they relate to processing of refund claims liled under Section 27 o'f the Customs Act, 1 962 for Courier Bills of Entry (CBEs) processed through ECCS.
The DG (Systems) shall issue detailed guidelines on the processing of Relund application through the ECCS Refund Module.
As a transitional measure, Couriers may f ile refund claims either manually or through the ECCS Relund Module till 30th September 2026. No manual refund application in respect of Courier Bills ol Entry shall be accepted after this date, unless specifically allowed by the concerned Principal Commissioner/Commissioner of Customs, for reasons to be recorded in writing.
This Circular may be given wide publicity by issue of suitable Trade Notice/Public Notice. Officers under your jurisdiction may be sensitised to handhold stakeholders in the use of this module. Difficulties, if any, in the implementation of this Circular may be brought to the notice of the Board.
Hindi version follows.
Yours faithfully,
Digitally signed by Anand Poonia Date: 30-07-2026 14:59:54
(Anand Poonia) Deputy Commissioner (Customs-V)
