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.
Login to read full text