Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2026 - 33/2026 - Customs - Non Tariff

Courier import declaration rules updated to permit re-export or return of uncleared goods under specified compliance safeguards.

Courier import and export electronic declaration regulations are amended to revise the treatment of uncleared imported goods, expand the scope of re-export or return requests by authorised couriers, and update Form E disclosure requirements for re-import related shipping bill details. An authorised courier may request Customs to re-export or return imported goods to the sender if the goods remain uncleared after fifteen days from arrival, subject to prohibition, restriction, and enforcement safeguards. Form E is also updated to require additional particulars relating to re-import documentation and export benefit disclosure.