https://www.taxtmi.com/circulars?id=69568 Customs reforms for courier-based e-commerce and commercial trade remove the earlier value cap on commercial export consignments sent through courier, extending the facilitation to non-e-commerce exports as well. A simplified Return to Origin procedure is prescribed for uncleared or unclaimed imported goods lying in International Courier Terminals for more than 15 days, where the goods are not prohibited, restricted, or intercepted by an enforcement agency. The process for re-import of returned and rejected goods in courier mode, including e-commerce returns and rejects, is simplified through a risk-based approach and a dedicated Return Module. en-us Tue, 31 Mar 2026 00:00:00 +0530 Sat, 04 Apr 2026 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69568 Customs reforms for courier-based e-commerce and commercial trade remove the earlier value cap on commercial export consignments sent through courier, extending the facilitation to non-e-commerce exports as well. A simplified Return to Origin procedure is prescribed for uncleared or unclaimed imported goods lying in International Courier Terminals for more than 15 days, where the goods are not prohibited, restricted, or intercepted by an enforcement agency. The process for re-import of returned and rejected goods in courier mode, including e-commerce returns and rejects, is simplified through a risk-based approach and a dedicated Return Module. Circulars Customs Tue, 31 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69568