Courier Imports and Exports (Electronic Declaration and Processing), Amendment, Regulations, 2019
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Electronic courier declarations require expanded import and export shipment, valuation, GST, authorisation and compliance details from authorised couriers.
The regulations substitute electronic forms for courier imports of samples and gifts and courier exports. Form C requires shipment, valuation, duty and GST particulars for imported samples and gifts, while treating GSTIN as optional for such imports. Forms H and HA require airway bill, invoice, goods, consignor, consignee, export, GST and related declaration details. Authorised couriers must confirm that they hold relevant consignor or consignee authorisations, that goods comply with applicable import or export restrictions, and that declarations are true and consistent with supporting documents.