The Central Board of Indirect Taxes and Customs (CBIC) on March 31, 2026, notified the Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2026, further to amend the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010.
The following has been stated: -
•Certain provisions in the 2010 courier regulations are amended, including the removal of a sub-clause under regulation 2.
•Regulation 5 is updated to clarify that uncleared imported goods are subject to a new sub-regulation.
•A new rule allows authorized couriers to request re-export or return of goods if not cleared within 15 days, subject to conditions.
•This applies only if goods are not prohibited/restricted and no enforcement proceedings are pending.
•Form E is updated to include additional details like reasons for re-import, export status, e-commerce export info, and export benefits tracking.
This notification shall come into force on April 01, 2026.
The detailed notification is given in the document below.
[Notification No.: 33/2026-Customs (N.T.)]
