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    <title>Courier Imports and Exports (Electronic Declaration and Processing) (Amendment) Regulations, 2017</title>
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    <description>The amendments introduce GSTIN into the courier electronic declaration framework and replace Forms C, D, E and H. The revised forms prescribe electronic data requirements for courier imports of gifts, samples, low-value dutiable shipments and other dutiable goods, including classification, valuation, exemption, duty, IGST and GST compensation cess information. They also provide declarations for home consumption, warehousing and ex-bond clearance, requiring accurate disclosure and notification of subsequently discovered contrary information. The revised courier export shipping bill requires GST invoice and export-supply particulars, including whether supply is on payment of IGST or against bond or undertaking.</description>
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