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) Second Amendment Regulations, 2022.

(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,-

(i) in Form D, for S.No. 18A, relating to E-commerce Import details, and the entries relating thereto, the following shall be substituted, namely: -

“E-commerce import (18A)

Whether import using e-commerce (Yes/No)”;

ii.  in Form E, for column 6A, and the entries relating thereto, the following shall be substituted, namely: -

“E-commerce import (6A)

Whether import using e-commerce (Yes/No)”;

(iii) in Form HA, for the heading B.1, and the entries relating thereto, the following shall be substituted, namely: -

“B.1

If answer to column (12) in Table B is 'Yes' and the export consignment contains jewellery falling under CTH 7117 or 7113, then provide
(i) Name of E-commerce Operator or Website	(ii) Payment/ unique transaction ID	(iii) Order No.	(iv) Order No.

Note: - The principal notification No. 36/2010-Customs (N.T.), dated the 5^th 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 5^th May, 2010 and was last amended vide notification No. 57/2022-Customs (N.T.), dated the 30^th June 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 485(E), dated the 30^th June 2022.

E commerce import data requirement: courier declaration forms amended to require e commerce flag and transaction identifiers. The Second Amendment Regulations, 2022 add a mandatory e commerce import (Yes/No) field to Forms D and E and amend Form HA B.1 to require, for jewellery exports meeting the specified criteria, disclosure of the e commerce operator or website, payment/unique transaction ID, and order number; the regulations commence on publication in the Official Gazette.