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of <h1>Regulation 3: Key Terms for Customs Procedures in Courier Imports and Exports, 1998 Explained</h1> Regulation 3 of the Courier Imports and Exports (Clearance) Regulations, 1998 defines key terms for customs procedures. An 'Authorised Courier' is a registered person handling international goods transport. 'Documents' refer to non-commercial items not subject to customs duty. 'Samples' are commercial prototypes valued under specified limits, free from exchange transfer and restrictions. 'Free gifts' are personal use items within value limits, similarly exempt from restrictions. 'Form' pertains to the appended form in the regulations. The 'Goods and Services Tax Identification Number' is defined as per the GST Registration Rules, 2017. Undefined terms follow meanings from the Customs Act, 1962.
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