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CBIC amends Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 [Read Notification]

CBIC amends Courier Imports and Exports (Electronic Declaration and Processing) - CBIC - Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 - Taxscan
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CBIC amends Courier Imports and Exports (Electronic Declaration and Processing) – CBIC – Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 – Taxscan

The Central Board of Indirect Taxes and Customs (CBIC) vide Notification No 43/2023 dated 15th June, 2023 amended Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010.

The CBIC in exercise of the powers conferred by section 157 read with section 84 of the Customs Act, 1962, made the following regulations to further amend the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, namely: -

The notification stated that the regulations may be called the Courier Imports and Exports (Electronic Declaration and Processing) (Second Amendment) Regulations, 2023 and shall come into force on the date of their publication in the Official Gazette.

In the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, in Form HA, in the table, under heading D, under column (A), for the words, letters, numbers and brackets "Whether export consignment contains jewellery falling under CTH 7117 or CTH 7113 (Yes/ No)", the words, letters, numbers, and brackets “If export consignment contains jewellery falling under CTH 7117 or CTH 7113, please state whether the facility of re-import will be availed for the said jewellery (Yes/No)”, shall be substituted. In September 2022, the Central Board of Indirect Taxes and Customs (CBIC) has notified the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2022 wherein the Board has mandated to include E-commerce Import details, if applicable. In the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, the notification stated that in Form D, for S.No. 18A, relating to E-commerce Import details, and the entries relating thereto shall be included. Further in Form E, for column 6A, and the entries relating thereto shall include the E-commerce Import details.

Read More: CBIC amends Courier Imports and Exports (Electronic Declaration and Processing) Regulations: Notifies Inclusion of E-Commerce Import Details

To Read the full text of the Order CLICK HERE

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