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.
As per section 84 of the Customs Act, 1962, The Board may make regulations providing for goods imported or to be exported by post. This shall include, (a) the form and the manner in which an entry may be made in respect of any specified class of goods imported or to be exported by post, other than goods which are accompanied by a label or declaration containing the description, quantity and value thereof; (b) the examination, assessment to duty, and clearance of goods imported or to be exported by post; (c) the transit or transshipment of goods imported by post, from one customs station to another or to a place outside India.
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