[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION(i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 33/2026-Customs (N.T.)
New Delhi, the 31
st
March, 2026
G.S.R…. (E).- In exercise of the powers conferred by section 157 read with section 84 of the
Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby
makes the following regulations further to amend the Courier Imports and Exports (Electronic
Declaration and Processing) Regulations, 2010, namely: -
1. Short title and commencement. - (1) These regulations may be called the Courier
Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2026.
(2) This notification shall come into force on the 1
st
day of April, 2026.
2. In the Courier Imports and Exports (Electronic Declaration and Processing)
Regulations, 2010 (herein after referred to as the principal regulations), in regulation 2, in sub-
regulation (2), in clause (c), sub-clause (ii) along with the proviso thereto shall be omitted.
3. In the principal regulations, in regulation 5,-
(a) in sub-regulation (5), for the portion beginning with “Any imported goods which
are not taken clearance”, the words “Subject to the provisions of sub-regulation (6),
any imported goods which are not taken clearance” shall be substituted;
(b) after sub-regulation (5), the following sub-regulation shall be inserted namely: -
“(6) The authorized 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.”.
4. In the said principal regulations, in Form E, under the sub-heading “Shipping Bills
Details in case of Re-Import”, -
(a) against the item relating to Invoice Number of Shipping Bill, in the
corresponding column in A.3, after item b, the following item shall be inserted,
namely: -
“c. Any other reason (Please specify)”;
(b) after the item relating to Insurance (ix)-19(w)(vi)(2), the following items and
the entries shall be inserted, namely: -
Return Airway Bill No
(ix) – 19 (w)(vii)
Whether the export
cleared Customs of the
destination Country?
(YES/NO/NOT
KNOWN) Please
upload supporting
documents.
(ix) – 19 (w)(viii)
Whether Export
was an E-
Commerce
Export?
(YES/NO) Please
upload supporting
documents.
(ix) – 19 (w)(ix)
If YES, URL
(ix) – 19 (w)(x)
Whether Export benefits claimed? (YES/NO)
(ix) – 19 (w)(xi)
If export benefits
claimed, whether
neutralised?
(YES/NO). Please
upload supporting
documents.
(ix) – 19 (w)(xii)
[F. No. 455/02/2025-Cus.V]
(Dheeraj Sharma)
Under Secretary to the Government of India
Note:- The principal notification No. 36/2010-Customs (N.T.), dated the 5
th
May, 2010 was
published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number
G.S.R. 385(E), dated the 5
th
May, 2010 and was last amended vide notification No. 60/2024-
Customs (N.T.), dated the 12
th
September 2024, published in the Gazette of India,
Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 569(E), dated the
12
th
September 2024.
