CBIC extends export-related benefits for exports made through courier mode
CBIC extends export-related benefits for exports made through courier mode
The Central Board of Indirect Taxes and Customs (CBIC) has made suitable amendments in the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 vide Notification no. 60/2024-Customs (NT) dated 12.09.2024.
Briefly, these amendments are:
The courier import and export shipments are handled on the Express Cargo Clearance System (ECCS) for clearance at the notified International Courier Terminals (ICTs). Owing to inherent limitations of System’s architecture, it has not been feasible to process certain export related payments (i.e. Duty Drawback, RoDTEP and RoSCTL) on ECCS.
Hence, it has been decided to use the Indian Customs EDI System (ICES) at the International Courier Terminals to process the aforesaid payments, as ICES has the requisite facilities, such as scroll generation and integration with PFMS.
The modality is briefly as below:
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All concerned Commissioners of Customs having jurisdiction over ICTs are required to issue suitable Public Notice further explaining the modality and logistics to concerned stakeholders. Difficulties, if any, in the implementation of this Circular may be brought to the notice of the CBIC.
- specifically provide for Duty Drawback, RoDTEP and RoSCTL in the regulations;
- incorporate a reference to the ‘electronic integrated declaration’ which is filed on ICES as provided in the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019; and
- provide that Courier Export Manifest (CEM) shall be filed in all cases of courier exports, except where the export is under Duty Drawback, RoDTEP or RoSCTL scheme. Such shipments would be covered by the Export General Manifest.