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F.No. 455/08/2022-Cus.V
Government of India
Ministry of Finance
Department of Revenue
Central Board oflndirect Taxes & Customs
Circular No. l5/ 202,1-Customs
Room No.2274, North Block. New Delhi
Dated the I 2th September 202.1
To.
Pr. Chief Commissioners / Chiel Comm issioners (Customs or Central Tax & Customs)
Pr. Directors General / Directors General, all under CBIC
Pr. Commissioners / Commissioners of Customs
Pr. Additional Directors General / Additional Directors General. all under CBIC
Subject: Ertending cxport rclated hcncfits lbr exports madc through couricr modc-reg
Madam/Sir.
2. Hence, it has been decided to use the Indian Customs EDI System (ICES) at the
International Courier Terminals to process the aforesaid payments, as ICES has the requisite
facilities, such as scroll generation and integration with PFMS.
3. The modality is briefly as below
(i)
't'he
Authorised Couriers shall file Shipping Bill. where Drawback-/ RoDTEP/
RoSCTL benefit is claimed. on ICECATE,. on the basis of their existing Courier
Registration granted by the jurisdictional Customs formation. The Shipping Bill shall
be processed on ICES application.
(ii) The Custodian. operating the International Courier Terminals (lCT). shall get
itself registered as custodian on ICEGATE. for handling registration ol export goods
and exchange of custodian related messages. After registration of goods at ICT. the
goods shall be examined at thr: ICT.
(iii) Thus, while the logistics of courier terminal will be used lor physical handling
and examination purposes, the customs clearance will be handled on ICES.
The courier import and export shipments are handled on the Express Cargo Clearance
System (ECCS) fbr clearance at the notified lnternational Courier Terminals (lCTs). Oling
to inherent limitations of System's architecture, it has not been feasible to process certain
export related payments (i.e. Duty Drawback. RoDTEP and RoSCTL) on ECCS.

3.1 F'or the benefit of all concerned, the modality will be further elaborated in an
Advisory to be issued by DG Systems.
4. To enable the above rnodality. suitable amendments have been made in the Courier
lmports and Exports (Electronic Declaration and Processing) Regulations. 2010 vide
Notification no. 60/2024-Customs (NT) dated 12.09.2024. Briefly, these amendments:
(i) specifically provide for Duty Drawback. RoDTEP and RoSCTL in the regulations;
(ii) incorporate a reference to the 'electronic
integrated declaration' which is filed on
ICES as provided in the Shipping Bill (Electronic lnlegrated Declaration and
Paperless Processing) Regulations. 201 9: and
(iii) provide that Courier Erport Manil'est (CEM) shall bc filcd in all cases of courier
exports. except where the export is under Duty Drawback. RoDTEP or RoSCTL
scheme. Such shiprnents would be covered by the Export General Manifest.
5. All concerned Commissioners of Customs having jurisdiction over ICTs are required to
issue suitable Public Notice further explaining the modality and logistics to concerned
stakeholders.
6. Difficulties, if any, in the implementation of this Circular may be brought to the notice
ofthe Board.
The Hindi version follorls.
Yours faitht'u I
(Varun Singhal)
OSD (Customs-V)
Tel: 2309 5 541
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