https://www.taxtmi.com/acts?id=11623 Authorised couriers must electronically file a Courier Export Manifest before export, except for exports under Duty Drawback, RoDTEP or RoSCTL. Export entries must be made in the prescribed Courier Shipping Bill, while exports under those schemes require an electronic integrated shipping-bill declaration. Packages cannot be dealt with after document presentation or opened in the customs area without required directions or permission. Goods must be presented for inspection, screening, examination and assessment. Unexported goods may be detained and disposed of after notice, subject to permitted extension and payment of storage and handling charges. en-us Sat, 14 Aug 2010 00:26:41 +0530 Fri, 07 Aug 2026 13:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11623 Authorised couriers must electronically file a Courier Export Manifest before export, except for exports under Duty Drawback, RoDTEP or RoSCTL. Export entries must be made in the prescribed Courier Shipping Bill, while exports under those schemes require an electronic integrated shipping-bill declaration. Packages cannot be dealt with after document presentation or opened in the customs area without required directions or permission. Goods must be presented for inspection, screening, examination and assessment. Unexported goods may be detained and disposed of after notice, subject to permitted extension and payment of storage and handling charges. Act-Rules Customs Sat, 14 Aug 2010 00:26:41 +0530 https://www.taxtmi.com/acts?id=11623