https://www.taxtmi.com/acts?id=1311 Courier import and export clearance defines an authorised courier as a registered person undertaking international express door-to-door transportation. Documents must have no commercial value and remain free from customs duty and import or export prohibitions or restrictions. Samples and free gifts require bona fide character, prescribed value ceilings, no foreign-exchange transfer, and freedom from applicable prohibitions or restrictions. Form and GSTIN are defined for prescribed purposes, while undefined expressions take their meanings from the Customs Act, 1962. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 11 Aug 2026 16:44:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1311 Courier import and export clearance defines an authorised courier as a registered person undertaking international express door-to-door transportation. Documents must have no commercial value and remain free from customs duty and import or export prohibitions or restrictions. Samples and free gifts require bona fide character, prescribed value ceilings, no foreign-exchange transfer, and freedom from applicable prohibitions or restrictions. Form and GSTIN are defined for prescribed purposes, while undefined expressions take their meanings from the Customs Act, 1962. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1311