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    <title>Courier Imports and Exports (Clearance) Regulations, 1998 — Amendments</title>
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    <description>Courier import and export clearance procedures are extended to goods carried through land customs stations by modes other than aircraft. New forms are prescribed for land-based courier import manifests, bills of entry for documents, samples, gifts and dutiable goods, and bills of export for documents and qualifying export consignments. Authorised couriers must confirm consignee or consignor authorisation, provide consignment and valuation particulars, submit supporting records, and declare accuracy and compliance with import or export prohibitions and restrictions. Dutiable import declarations also require disclosure of assessable-value charges and later-received discrepant information.</description>
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