https://www.taxtmi.com/notifications?id=128732 The regulations substitute electronic forms for courier imports of samples and gifts and courier exports. Form C requires shipment, valuation, duty and GST particulars for imported samples and gifts, while treating GSTIN as optional for such imports. Forms H and HA require airway bill, invoice, goods, consignor, consignee, export, GST and related declaration details. Authorised couriers must confirm that they hold relevant consignor or consignee authorisations, that goods comply with applicable import or export restrictions, and that declarations are true and consistent with supporting documents. en-us Wed, 27 Feb 2019 00:00:00 +0530 Sat, 08 Aug 2026 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=128732 The regulations substitute electronic forms for courier imports of samples and gifts and courier exports. Form C requires shipment, valuation, duty and GST particulars for imported samples and gifts, while treating GSTIN as optional for such imports. Forms H and HA require airway bill, invoice, goods, consignor, consignee, export, GST and related declaration details. Authorised couriers must confirm that they hold relevant consignor or consignee authorisations, that goods comply with applicable import or export restrictions, and that declarations are true and consistent with supporting documents. Notifications Customs Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=128732