The Central Board of Indirect Taxes and Customs (CBIC) on March 31, 2026, issued the Courier Imports and Exports (Clearance) Amendment Regulations, 2026 to further amend the Courier Imports and Exports (Clearance) Regulations, 1998.
The following amendments have been stated:
• In the principal regulation, in regulation 5,-
(a) for sub-regulation (5), the following sub-regulation shall be substituted, namely :-
"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, and the charges payable for storage and holding of such goods shall be payable by the authorised courier.";
(b) after sub-regulation (5), the following sub-regulation shall be inserted, namely :-
“(6) The authorised 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:
Provided that 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.".
• In the principal regulation, in regulation 6, in the first proviso to sub-regulation (3), the words "value of the consignment is up to rupees ten lakh and" shall be omitted.
This notification shall come into force on April 01, 2026.
[Notification No. 34/2026-Customs (N.T.)]
