Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
Courier import and export electronic declaration rules are amended from 1 April 2026. The amendment omits the existing exclusion in regulation 2(2)(c)(ii), revises regulation 5(5) to make uncleared imported goods subject to a new re-export or return mechanism, and inserts regulation 5(6) allowing an authorised courier to request Customs to re-export or return imported goods remaining uncleared after fifteen days from arrival, provided the goods are not prohibited or restricted and no enforcement proceedings have begun. Form E is also updated with additional disclosure fields for re-import and export particulars, including reasons for re-import, destination customs clearance, e-commerce export status, export benefits claimed, and neutralisation of such benefits.
Courier import and export electronic declaration rules are amended from 1 April 2026. The amendment omits the existing exclusion in regulation 2(2)(c)(ii), revises regulation 5(5) to make uncleared imported goods subject to a new re-export or return mechanism, and inserts regulation 5(6) allowing an authorised courier to request Customs to re-export or return imported goods remaining uncleared after fifteen days from arrival, provided the goods are not prohibited or restricted and no enforcement proceedings have begun. Form E is also updated with additional disclosure fields for re-import and export particulars, including reasons for re-import, destination customs clearance, e-commerce export status, export benefits claimed, and neutralisation of such benefits.
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