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Core Purpose

Notification under section 157 read with section 84 of the Customs Act, 1962 amending the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010.

Detailed Summary

By notification No. 60/2024-Customs (N.T.), G.S.R. 569(E), dated 12th September 2024, the Central Board of Indirect Taxes and Customs (Ministry of Finance, Department of Revenue), in exercise of powers under section 157 read with section 84 of the Customs Act, 1962 (52 of 1962), makes the Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2024, effective on publication, amending the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010: regulation 2(2)(b) is substituted to exclude imports/exports under export promotion schemes other than Duty Drawback, the Remission of Duties and Taxes on Exported Products (RoDTEP) and Rebate of State and Central Taxes and Levies (RoSCTL) schemes under Chapter 4 of the Foreign Trade Policy 2023 and the Export Oriented Unit (EOU) scheme and similar schemes under Chapter 6 of the Foreign Trade Policy 2009-14, 2015-20 or 2023; regulation 6(1) is amended to add an exception for exports under RoDTEP or RoSCTL schemes; and regulation 6(3) is amended to omit the reference to goods under the Merchandise Exports from India Scheme (MEIS)/Appendix 3C of the Foreign Trade Policy (2015-20) and insert a proviso requiring, for RoDTEP or RoSCTL exports, that the Authorised Courier or agent, having passed the examination under regulation 6 or 13 of the Customs Brokers Licensing Regulations, 2018, make entry via the electronic integrated declaration referred to in the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019; the notification is signed by Megha Bansal, Under Secretary (F. No. 455/08/2022-Cus.V); the principal notification No. 36/2010-Customs (N.T.) dated 5th May 2010 (G.S.R. 385(E)) was last amended by notification No. 43/2023-Customs (N.T.) dated 15th June 2023 (G.S.R. 440(E)).

Full Text

5893 GI/202 4 (1) रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No . D. L. -33004/99 EXTRAORDINARY PART II —Section 3 —Sub-section ( i) PUBLISHED BY AUTHORITY No. 527] NEW DEL HI, THURSDAY , SEPTEMBER 12, 2024/BHADRA 21, 1946 CG-DL-E-12092024-257120 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 12th September, 2024 No. 60/2024 -Customs (N.T.) G.S.R. 569(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: - 1. Short title and commencement. - (1) These regulations may be called the Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2024. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, - (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, - (i) in sub -regulation (1), after the words “Notwithstanding anything contained in these regulations,”, the words “except 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,” shall be inserted; (ii) in sub -regulation (3), - (A) the words “goods notified in Appendix 3C of the Foreign Trade Policy (2015 -20), to be exported under the Merchandise Exports from India Scheme (MEIS) or” shall be omitted; (B) the following proviso shall be inserted, namely: - “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 Sec y. 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. Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -110054.

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