Laws and sections by number or title, due dates, pages, and updates.
The Central Board of Indirect Taxes and Customs issues the Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2024 to amend import and export rules for couriers. The regulations take effect on the date of publication in the Official Gazette. The update changes provisions for goods imported or exported under specific export promotion schemes. The Authorised Courier or an agent must make entry of goods for export in the electronic integrated declaration when the export uses Duty Drawback, RoDTEP, or RoSCTL schemes. The agent must pass the examination referred to in regulation 6 or regulation 13 of the Customs Brokers Licensing Regulations, 2018.
What you must do
Key dates
Who is affected
Ask about this notification
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 60/2024-Customs (N.T.)
New Delhi, 12th September, 2024 22 Bhadrapad, 1946 (Saka)
G.S.R…. (E).- In exercise of the powers conferred by section 157 read with section 84 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations further to amend the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, namely: -
(2) They shall come into force on the date of their publication in the Official Gazette.
(a) in regulation 2, in sub-regulation (2), for clause (b), the following clause shall be substituted, namely: -
“(b) 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;”;
(b) in regulation 6,-
“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.”.
[F.No. 455/08/2022-Cus.V]
(Megha Bansal) Under Secretary to the Government of India
Note: - The principal notification No. 36/2010-Customs (N.T.), dated the 5th May, 2010 was published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) vide number G.S.R. 385(E), dated the 5th May, 2010 and was last amended vide notification No. 43/2023-Customs (N.T.), dated the 15th June, 2023 vide number G.S.R. 440(E), dated the 15th June, 2023.
