Makes Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 - 36/2010 - Customs - Non Tariff

Courier imports and exports now require electronic manifests, specified courier bills and registered authorised couriers with bonds and compliance.

These regulations create an electronic system for assessment and clearance of air courier imports and exports at designated Customs airports, requiring pre-arrival/pre-departure electronic manifests and specific electronic Courier Bills of Entry/Shipping Bills for documents, samples/gifts, low-value dutiable consignments and other dutiable goods. They set out registration requirements for Authorised Couriers (financial solvency proof, bond and security), mandate authorised personnel to lodge electronic declarations, prescribe obligations including due diligence, record-keeping and authorisation from consignors/consignees, list exclusions and value limits, and provide enforcement measures including detention, forfeiture, suspension/revocation of registration and penalties.