https://www.taxtmi.com/acts?id=1311 Regulation 3 defines key terms for the Courier Imports and Exports (Clearance) Regulations, 1998: Authorised Courier (registered express door-to-door carrier), documents (non-commercial items not liable to customs duty), samples and free gifts (subject to specified value ceilings, no prohibitions, and no foreign exchange transfer), the appended Form, and GSTIN as per GST Registration Rules; undefined terms take meanings from the Customs Act, 1962. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 01 Jul 2017 18:03:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1311 Regulation 3 defines key terms for the Courier Imports and Exports (Clearance) Regulations, 1998: Authorised Courier (registered express door-to-door carrier), documents (non-commercial items not liable to customs duty), samples and free gifts (subject to specified value ceilings, no prohibitions, and no foreign exchange transfer), the appended Form, and GSTIN as per GST Registration Rules; undefined terms take meanings from the Customs Act, 1962. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1311