Form PBE-III requires electronic postal e-commerce export declarations covering exporter and parcel identification, consignee and product details, e-commerce transaction data, valuation, invoices, duties and GST particulars. Scheme claimants must provide additional export data and make applicable declarations for zero-rating, GST exemption, duty drawback, RoDTEP or RoSCTL. Drawback claims require specified tax-credit and refund confirmations. RoDTEP and RoSCTL claims require compliance with scheme conditions, avoidance of duplicate remission and preservation of audit records. Exporters must comply with foreign-exchange realisation or repatriation requirements and certify the accuracy of submitted particulars.

Delhi Goods and Services Tax special-procedure framework is amended under section 148 by substituting, in paragraph 4, the reference to 1 April 2024 with 15 May 2024. The substituted date applies with effect from 1 April 2024, giving the amendment retrospective commencement from that date.

PBE-II Postal Bill of Export requires duplicate filing for postal exports, exporter and agent identification, and a declaration that the particulars are true and correct. It records proposed export-promotion claims, zero-rated export status, and applicable GST exemptions. The form captures parcel, consignee, product, valuation, invoice, duty and tax particulars, including LUT or bond details where applicable, and provides for Customs examination and the Let Export Order.

Postal Bill of Export-I (PBE-I) applies to export of goods through e-commerce via post and is submitted in duplicate. It requires exporter, agent, customs-broker and tax-registration particulars, together with declarations on export-promotion claims, zero-rated exports and tax exemptions. The form records consignee, product, parcel, e-commerce, invoice, classification, assessable-value, duty and tax particulars, including applicable LUT or bond details. It also provides for customs examination and recording of the Let Export Order.

Application for Authorised Importer status seeks the facility for on-arrival movement, storage and clearance of imported goods at authorised importer premises, supported by an undertaking of regulatory compliance. It requires importer identification, Authorised Economic Operator details, designated warehouse particulars, available facilities and equipment, and particulars of resultant goods proposed for manufacture. Each listed good must include its description, four-digit Customs Tariff Heading and sector. A senior-management nodal person, with designation and contact details, must be identified, and the application must be signed and dated.

Postal Bill of Import (Form II) for non-personal postal imports requires importer, customs broker, seller, consignor, origin, e-commerce, invoice and valuation particulars. It provides for item-wise reporting of classification, assessable value, customs duty, cess, IGST or additional duty, compensation cess, exemptions, effective rates and total duty. The importer or authorised agent must certify consistency with invoices and supporting documents, disclose conflicting information if received later, and ensure an importer declaration where a customs broker files the bill.

Customs Form-I prescribes the arrival reporting format for goods received at a Foreign Post Office. India Post must submit the list to the proper Customs officer on the day of arrival, recording receptacle or bag identification, origin, article or item identification, weight, mail class, EAD or non-EAD classification, and date of receipt.

GST registration applications in Form GST REG-01 are subject to biometric-based Aadhaar authentication, applicant photography, and verification of original documents corresponding to uploaded records. A GST Registration Seva Kendra operates as the designated Facilitation Centre for these functions under the administrative jurisdiction of the Central Registration Cell, with jurisdiction throughout the National Capital Territory of Delhi. The arrangement takes effect from 6 September 2024.

Customs detention receipts under regulation 7 record the detention or seizure of passenger-carried goods at arrival. They capture passenger and baggage declaration particulars, a declaration of ownership and correctness of information, and detailed appraisement of each article, including identification, weight, value, duty, photographs, and reasons for detention or seizure. The record certifies collection of passport and boarding-pass copies, explanation of the process and tentative completion time, sharing of article images with the passenger, and acknowledgement by the passenger and Customs officer.

Temporary Baggage Import Certificate (CBD-IV) records passengers' temporary import of personal valuable articles through prescribed passenger and article-identification particulars. Passengers must declare that the articles are for personal, non-commercial use and undertake to re-export all articles except those consumed during their stay. Compliance with the Customs Act, 1962 is undertaken, with potential liability for duty and applicable interest. Customs officers verify and certify the declared particulars, while manually generated certificates require a complete official stamp.

GST rationalisation for amusement park, water park and indoor entertainment admission tickets is sought through a flat 5% GST rate without Input Tax Credit. The proposed rate is intended to reduce ticket prices, improve affordability and increase customer demand in a capital-intensive tourism and entertainment sector. Many smaller and mid-sized operators report limited ability to offset GST liability through ITC. Lower taxation is projected to support facility expansion, revenue growth, new investment, employment and reinvestment in recreational services.

Export Certificate CBD-III requires passengers exporting personal valuable articles to provide identity, travel and passport details and itemised particulars of each article, including description, identifying marks, value and photograph. The passenger must confirm that the articles are for personal, non-commercial use and that no duty drawback is claimed. Customs officers must verify the particulars and certify them through signatures, designations and official stamps. Certificate numbers and dates may be generated electronically or otherwise, while manually generated certificates require a complete official stamp.

Unaccompanied baggage declarations require passenger, shipment, transport, container and imported-article particulars, including declared quantity and value. Transfer of Residence claimants must disclose prior TR availment and relevant short visits to India. Passengers claiming TR allowances certify eligibility based on their qualifying stay abroad or in India, while eligible foreign nationals must report any shortfall in their required Indian stay. The declaration also confirms the accuracy of particulars and compliance with customs requirements, including potential duty and interest liability.

Version 2.0 of the AEO web application enables registration, annexure uploads, real-time application monitoring, online deficiency responses, and digital certification for AEO T2 and T3 applicants. Physical documents must be submitted to the jurisdictional AEO Cell before portal registration and uploads. Existing AEO T1 status holders applying for T2 may use existing credentials. Physical filing without registration is transitional until 31 July 2021; portal registration is mandatory for AEO T2 and T3 certification from 1 August 2021. Earlier applications may continue manually unless migrated without delaying certification.

CBD-I requires arriving passengers to declare travel and baggage particulars, dutiable goods, pets, excess jewellery, specified restricted or prohibited articles, reportable currency and foreign exchange. Positive declarations for these items require Red Channel reporting. Import prohibitions include narcotic substances, intellectual-property-infringing goods, wildlife products, counterfeit Indian currency, specified live animals and incorrectly depicted Indian-boundary materials. Duty-free baggage allowance depends on passenger status and travel mode, with duty payable on goods exceeding the applicable allowance. Currency declarations record aggregate foreign exchange held on arrival when reporting limits are exceeded.

Registration and operational intimation for an authorised courier at a Customs Station are made through Form A under regulation 7. Applicants must disclose existing authorised-courier registration, cargo cleared during prior operations, and any cancellation or suspension of registration. Particulars are required of persons engaged in courier work, including educational qualifications and knowledge of Customs law and procedure. Applicants must disclose penalties, convictions or prosecutions and affirm compliance with the Courier Imports and Exports (Clearance) Regulations, 1998.

Form A1 governs renewal of an Authorised Courier registration deemed invalidated after more than one year of inactivity. The applicant must provide registration details, the date of invalidation, clearance activity, confirmation of payment of government dues, and validity of bond and security. It also requires disclosure of changes in relevant persons or registration particulars, reasons for renewal, and any penalisation, conviction or prosecution. The applicant must declare the information accurate, agree to comply with the regulations, and undertake to report subsequent changes within thirty days.

Courier Shipping Bill-V requires authorised couriers to furnish courier, shipment, exporter, goods, valuation, consignee, e-commerce and MEIS-related particulars for export clearance. It also requires GSTIN and invoice details, disclosure of whether export is on payment of IGST or against bond or undertaking, and the total IGST paid. The authorised courier must confirm exporter authorisation for booking, clearance and export and adherence to the exporter's declaration. The form is authenticated by the authorised courier and carries a customs clearance endorsement.

Courier Shipping Bill-II requires an authorised courier to provide shipment, airway bill, consignor, consignee, invoice, value, GST, and export tax-status particulars. The courier must declare authority from each consignor, confirm that exports comprise permitted bona fide samples, prototypes, or personal-use gifts within prescribed limits, and confirm absence of export restrictions or foreign-exchange transfer. Relevant airway bills and invoices must accompany the form, and the courier must certify the accuracy and consistency of all particulars.

After a correct and complete EGM is filed, ICES will transmit drawback shipping bills to RMS. RMS treatment will determine whether a shipping bill is facilitated for drawback processing without intervention or routed to the proper Customs officer for further action. Shipping bills selected for officer intervention will remain subject to the necessary drawback checks. The existing procedure for crediting duty drawback amounts to exporters' accounts remains unchanged.