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    <title>Courier Imports and Exports (Clearance) (Amendment) Regulations, 2017</title>
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    <description>The amendments introduce the definition of Goods and Services Tax Identification Number (GSTIN) and replace prescribed courier import and export forms. Revised import forms require GSTIN, invoice and consignment particulars, customs valuation, duty, integrated tax, GST compensation cess and exemption details. Revised export forms require GSTIN, invoice particulars, shipping details, and declarations on export supply with integrated tax payment or against bond or undertaking. Authorised couriers must hold consignee, consignor or exporter authority, provide supporting airway bills and invoices, and certify the accuracy of declarations.</description>
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