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          Procedural formalities for clearance of export goods

          Import and Export through Courier

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          Courier export clearance: filing of prescribed shipping bills and presentation for customs inspection required before dispatch. Export consignments handled by couriers require the Authorised Courier to file prescribed Courier Shipping Bills with the proper Customs officer before departure and to present goods for inspection, examination and assessment. Exports falling under prescribed categories-goods from EOUs/STPs/EHTP, exports under incentive schemes, or those requiring export licences-must be filed as regular Shipping Bills and processed at cargo complexes or designated units; after Customs permission such goods may be handed over to a courier. Electronic courier regulations provide distinct forms for filing declarations for documents and goods.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Courier export clearance: filing of prescribed shipping bills and presentation for customs inspection required before dispatch.

                                  Export consignments handled by couriers require the Authorised Courier to file prescribed Courier Shipping Bills with the proper Customs officer before departure and to present goods for inspection, examination and assessment. Exports falling under prescribed categories-goods from EOUs/STPs/EHTP, exports under incentive schemes, or those requiring export licences-must be filed as regular Shipping Bills and processed at cargo complexes or designated units; after Customs permission such goods may be handed over to a courier. Electronic courier regulations provide distinct forms for filing declarations for documents and goods.





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                                  ActsIncome Tax
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