Courier Imports and Exports (Electronic Declaration and Processing) Second Amendment Regulations, 2022

Sep 24, 2022 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Central Board of Indirect Taxes and Customs (CBIC) on September 23, 2022 has issued the Courier Imports and Exports (Electronic Declaration and Processing) Second Amendment Regulations, 2022 to further amend the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010. This has come into force on September 23, 2022.

The following has been amended namely: -

• In Form D which states “Courier Bill of Entry - XIII (CBE-XIII) for non-documents (low value dutiable shipments) (electronic filing)” S.No. 18A, relating to E-commerce Import details, and the entries relating thereto, the following shall be substituted, namely: -

“E-commerce import (18A) - Whether import using e-commerce (Yes/No)”

• In Form E, column 6A which states “E-commerce import” has been substituted namely: -

“Whether import using e-commerce (Yes/No)”

 

Please refer to the notification to view further amendments

 

[Notification No. 81 /2022-Customs (N.T.)]

 


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