Enabling Ease of Doing Business for E-commerce and Courier

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f Doing Business for E-commerce and Courier- Reg. Reference is invited to Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2026 and Courier Imports and Exports (Clearance) Amendment Regulations, 2026 made in order to ease the imports and exports through courier mode especially for E-commerce exporters for the Ease of Doing Business. 2. As part of Customs Reforms to be implemented in 2026, the Board has decided to :- (A) Remove the value limit fixed for commercial export consignments through courier mode, (B) Allow Return to Origin (RTO) for uncleared/ unclaimed goods imported in courier mode and, (C) Ease the process of re-import of returned and rejected goods in courier mode. 2(A)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Customs Act, 1962. The delay in disposal of uncleared/unclaimed goods has caused congestion of express terminals/warehouse and the trade has requested to simplify the procedure to dispose the uncleared/ unclaimed imported goods. This will help to de-congest express terminals/ warehouse and fast track the process of disposal of uncleared/ unclaimed goods/shipments. iii. The matter has been examined by the Board. It has been decided to prescribe a simplified procedure in respect of uncleared/ unclaimed imported goods which are lying in the ICTs. iv. Board has decided that Return to Origin (RTO) may be allowed for those imported goods which are lying in the ICTs uncleared/ unclaimed for more than 15 days and are not prohibited or restri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent, returns, including E-Commerce returns, are being treated as per the procedure laid down in Notification No. 45/2017-Customs dated 30.06.2017. This is being done wherein customs duties leviable (i.e. basic customs duty, integrated tax and compensation cess) have been exempted when the goods are re-imported into India, subject to certain conditions, including inter alia that the goods are the same which were exported and the export benefits availed (e.g. drawback, IGST refund etc.) are neutralised. ii. However, the condition at clause (d) of the first proviso to the Notification No 45/2017- Customs dated 30.06.2017 to ensure that the goods are the same which were exported makes it challenging for both exporters, including E-commerce e....