Courier Imports and Exports (Electronic Declaration and Processing) (Amendment) Regulations, 2017
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Courier electronic declarations now incorporate GSTIN, revised import valuation, duty disclosures, and export supply particulars for processing.
The amendments introduce GSTIN into the courier electronic declaration framework and replace Forms C, D, E and H. The revised forms prescribe electronic data requirements for courier imports of gifts, samples, low-value dutiable shipments and other dutiable goods, including classification, valuation, exemption, duty, IGST and GST compensation cess information. They also provide declarations for home consumption, warehousing and ex-bond clearance, requiring accurate disclosure and notification of subsequently discovered contrary information. The revised courier export shipping bill requires GST invoice and export-supply particulars, including whether supply is on payment of IGST or against bond or undertaking.