Courier import/export rules updated to add GSTIN and replace electronic forms for courier bills of entry and shipping bills. Amendment inserts a definition of Goods and Services Tax Identification Number (GSTIN) into regulation 3(1) and substitutes Forms C, D, E and H with new electronic templates: CBE-XII (Samples and Gifts), CBE-XIII (Non-Documents/Low Value Dutiable Shipments), CBE-XIV (Dutiable Goods) and CSB-IV (Courier Shipping Bill). The new forms prescribe specific fields for courier, airway, consignor/consignee particulars, item-level classification and valuation details, GSTIN treatment, upload rules for HAWB/invoice images, and standard declarations by courier/agent/importer. The regulations commence on publication in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Courier import/export rules updated to add GSTIN and replace electronic forms for courier bills of entry and shipping bills.
Amendment inserts a definition of Goods and Services Tax Identification Number (GSTIN) into regulation 3(1) and substitutes Forms C, D, E and H with new electronic templates: CBE-XII (Samples and Gifts), CBE-XIII (Non-Documents/Low Value Dutiable Shipments), CBE-XIV (Dutiable Goods) and CSB-IV (Courier Shipping Bill). The new forms prescribe specific fields for courier, airway, consignor/consignee particulars, item-level classification and valuation details, GSTIN treatment, upload rules for HAWB/invoice images, and standard declarations by courier/agent/importer. The regulations commence on publication in the Official Gazette.
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