Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2026

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....2026 G.S.R. 234(E).-In exercise of the powers conferred by section 157 read with section 84 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations further to amend the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, namely: - 1. Short title and commencement. - (1) These regu....

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.... after sub-regulation (5), the following sub-regulation shall be inserted namely: - "(6) The authorized courier may request the Customs for re-export or return of the imported goods to the sender that remain uncleared after fifteen days from the date of its arrival: Provided that such goods are not prohibited or restricted under the Act or any other law for the time being in forc....

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....t was an E-Commerce Export? (YES/NO) Please upload supporting documents. (ix) - 19 (w)(ix) If YES, URL (ix) - 19 (w)(x) Whether Export benefits claimed? (YES/NO) (ix) - 19 (w)(xi) If export benefits claimed, whether neutralised? (YES/NO). Please upload supporting documents. (ix) - 19 (w)(xii) [F. No. 455/02/2025-Cus.V] DHEERAJ SHARMA, Under ....