https://www.taxtmi.com/acts?id=11619 Courier imports and exports carried by an Authorised Courier by air are brought within these regulations for assessment and clearance only at notified Customs airports and in the form and extent declared by the Board. The provision excludes specified imported goods requiring testing or expert reference, goods under listed export promotion schemes, and export goods liable to export duty. It nevertheless applies to COVID-19 vaccines and to re-import of specified jewellery and imitation jewellery returned through the same e-commerce platform and courier mode under regulation 6A. en-us Sat, 14 Aug 2010 00:25:32 +0530 Tue, 31 Mar 2026 18:04:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11619 Courier imports and exports carried by an Authorised Courier by air are brought within these regulations for assessment and clearance only at notified Customs airports and in the form and extent declared by the Board. The provision excludes specified imported goods requiring testing or expert reference, goods under listed export promotion schemes, and export goods liable to export duty. It nevertheless applies to COVID-19 vaccines and to re-import of specified jewellery and imitation jewellery returned through the same e-commerce platform and courier mode under regulation 6A. Act-Rules Customs Sat, 14 Aug 2010 00:25:32 +0530 https://www.taxtmi.com/acts?id=11619