Application of courier regulations to COVID 19 vaccines enables electronic processing and re export of vaccine durable containers. The regulations extend the electronic courier declaration framework to the import and export of vaccines in relation to COVID-19. They broaden permitted consignments to include bonafide gifts, commercial samples and prototypes, and the re export of durable containers including accessories imported in relation to COVID-19 vaccines, and amend Form H to require declaration of empty durable containers and accessories imported in relation to COVID-19 vaccines.