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Taxation Central Ministry of Finance Customs Act, 1962

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

31-Mar-2026 | Notification No. 33/2026-Customs (N.T.)

CBIC has issued Notification regarding Amendment in Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2026 with effect from 1st April 2026.

Key Highlights of this notification are:
1. Regulation 2(2)(c)(ii) which says "goods where the value of the consignment is above rupees twenty five thousand and transaction in foreign exchange is involved" has been omitted.
2. Regulation 5(5) "Any imported goods which are not taken clearance" has been substituted with "Subject to the provisions of sub-regulation (6), any imported goods which are not taken clearance" after the expiry of a period of thirty days of its arrival, shall be detained by proper officer and shall be sold or disposed of by the person having custody thereof, after issuing a notice to the Authorised Courier and to the declared importer, if any, and the charges payable for storage and holding of such goods shall be payable by the Authorised Courier.
3. Regulation 5(6) has been added "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, however such goods are not prohibited or restricted under the Act or any other law for the time being in force and no proceedings have been initiated in respect thereof by any enforcement agency"

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