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of <h1>Regulations Clarify Customs Processes for Couriers: Key Definitions and Duty Exemptions Under 2010 Rules</h1> The Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, define key terms related to customs processes. The 'Act' refers to the Customs Act, 1962. An 'Authorised Courier' is a registered entity handling international transport of time-sensitive goods. A 'Customs airport' is designated by the Board. 'Documents' are non-commercial items exempt from customs duties. 'E-commerce' involves online transactions paid via international cards. 'Electronic declaration' refers to data submissions in the Customs system. 'Gifts' and 'samples' have specified value limits for duty exemption. A 'service centre' is a designated data entry location. The 'GSTIN' is defined under GST rules.
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