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    <title>Reforming Courier Trade: An Analysis of Notification No. 33 &amp; 34/2026-Customs (N.T.)</title>
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    <description>Amendments to the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 and the Courier Imports and Exports (Clearance) Regulations, 1998 introduce a structured re-export facility for uncleared imported courier consignments after 15 days, subject to the goods not being prohibited or restricted and no enforcement proceedings having begun. The reforms also omit redundant provisions, remove the earlier value threshold for certain courier procedures, and expand Form E disclosure requirements for re-import cases.</description>
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