The Central Board of Indirect Taxes and Customs (CBIC) on July 30, 2026, notified regarding the Automation of Refund Application and Processing for Courier Imports through Express Cargo Clearance System (ECCS).
The following has been stated:
• CBIC has introduced the Electronic Customs Clearance System (ECCS) Portal to enable the online filing and processing of Customs refund applications. Importers and exporters can submit refund applications electronically along with supporting documents, track the status using an Application Reference Number (ARN), and receive all communications, including deficiency memos, approvals, and rejection orders, through the portal. The proper officer is required to scrutinize applications within the prescribed timelines and process eligible refunds electronically.
• The new mechanism replaces the earlier manual filing process, enhances transparency, reduces paperwork, and provides end-to-end digital processing of Customs refund claims. Consequent to the introduction of the ECCS Portal, CBIC has withdrawn the manual refund filing procedure prescribed under Circular No. 24/2007-Customs dated December 13, 2007, making the online portal the primary platform for Customs refund processing.
[Notification No. – 34/2026-Customs]
