https://www.taxtmi.com/notifications?id=23529 Courier import and export electronic declaration procedures are amended to define low value dutiable consignments and allow a transition period for Authorised Couriers to satisfy examination-related requirements. For specified documents, gifts, samples and low value dutiable consignments, consignee authorisation may be obtained at delivery if consignor authorisation is produced before clearance and consignee authorisation is retained for one year or until Customs audit, whichever is earlier. Form D references are corrected and specified Form E details become non-mandatory. en-us Fri, 01 Apr 2011 00:00:00 +0530 Wed, 29 Jul 2026 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=23529 Courier import and export electronic declaration procedures are amended to define low value dutiable consignments and allow a transition period for Authorised Couriers to satisfy examination-related requirements. For specified documents, gifts, samples and low value dutiable consignments, consignee authorisation may be obtained at delivery if consignor authorisation is produced before clearance and consignee authorisation is retained for one year or until Customs audit, whichever is earlier. Form D references are corrected and specified Form E details become non-mandatory. Notifications Customs Fri, 01 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/notifications?id=23529