**Executive Summary**
This report summarizes the Courier Imports and Exports (Clearance) Amendment Regulations, 2026, issued by the Ministry of Finance. These regulations amend the principal 1998 regulations to update procedures for the detention, disposal, and re-export of uncleared imported goods. The amendments are scheduled to come into force on April 1, 2026.
**Key Points / Main Content**
**Handling of Uncleared Goods**
* **Detention and Disposal:** Any imported goods not cleared within 30 days of arrival shall be detained by the proper officer.
* **Disposal Process:** Goods may be sold or disposed of by the person having custody after a notice is issued to both the authorized courier and the declared importer.
* **Liability for Charges:** The authorized courier is responsible for paying all charges related to the storage and holding of such goods.
**Re-export and Return Provisions**
* **Timeframe for Request:** Authorized couriers may request Customs to re-export or return imported goods to the sender if they remain uncleared after 15 days from arrival.
* **Eligibility Criteria:** Re-export is permitted provided the goods are not prohibited or restricted under the Act or any other law, and no enforcement agency proceedings have been initiated against the goods.
**Regulatory Omissions**
* **Valuation Limits:** The phrase "value of the consignment is up to rupees ten lakh and" is removed from the first proviso of sub-regulation (3) in regulation 6.
* **Technical Deletions:** Sub-clause (v) of clause (e) in sub-regulation (2) of regulation 2 is omitted.
**Impact Analysis**
**Authorized Couriers**
**Impact**
Couriers are now legally liable for all storage and holding charges for goods not cleared within 30 days. However, they gain the right to request re-export or return to sender for uncleared goods after only 15 days.
**Action Required**
Monitor arrival dates strictly; initiate re-export requests for uncleared shipments after 15 days to avoid storage liabilities or disposal; settle storage charges for goods detained after the 30-day limit.
**Declared Importers**
**Impact**
Importers will receive formal notices if their goods are not cleared within 30 days, informing them of the intent to sell or dispose of the items.
**Action Required**
Ensure clearance of goods within the 30-day window to avoid detention and subsequent disposal by authorities.
**Customs Authorities / Proper Officers**
**Impact**
Officers are mandated to detain goods uncleared after 30 days and oversee the disposal process. They are also responsible for reviewing re-export requests filed by couriers after the 15-day mark.
**Action Required**
Issue required notices to couriers and importers for uncleared goods; verify that goods requested for re-export are not restricted or subject to active enforcement proceedings.
Key Entities Referenced
Courier Imports and Exports (Clearance) Amendment Regulations, 2026: The specific regulatory update issued to modify existing procedures for handling, detaining, and disposing of courier-based imports and exports.
Courier Imports and Exports (Clearance) Regulations, 1998: The principal regulation being amended, which serves as the primary framework for clearing goods imported or exported via courier services.
Customs Act, 1962: The overarching legislation under which these regulations are framed, providing the statutory authority (Sections 157 and 84) for customs governance.
Central Board of Indirect Taxes and Customs (CBIC): The primary regulator and issuing authority under the Ministry of Finance responsible for administering customs and indirect tax policies in India.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-31032026-271456
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 216] नई दिल्ली, मगं लवार, मार् च31, 2026/र्त्रै 10, 1948 13, 1947 26/पौष 17, 1947
No. 216] NEW DELHI, TUESDAY, MARCH 31, 2026/CHAITRA 10, 1948 ss, 1947 /PAUSHA 17, 1947
वित्त मत्रं ालय
(राजस्ि विभाग)
(केंद्रीय अप्रत्यक्ष कर और सीमा शल्ु क बोर्ड)
अविसचू ना
नई दिल्ली, 31 माच,ड 2026
स.ं 34/2026-सीमा शल्ु क (ग.ैटै.)
सा.का.वन. 235(अ).—सीमा शुल्क अविवनयम, 1962 (1962 का 52) की िारा 84 के साथ पठित िारा 157
द्वारा प्रित्त शवियों का प्रयोग करते हुए, केंद्रीय अप्रत्यक्ष कर और सीमा शुल्क बोर्ड, एतद्द्वारा, कूठरयर आयात और वनयातड
(वनकासी) विवनयम, 1998 में आग े और भी सशं ोिन करन े के वलए वनम्नवलवित विवनयम बनाता ह,ै यथा: -
1. संवक्षप्त शीर्डक और प्रारंभ- (1) इन विवनयमों को कूठरयर आयात और वनयाडत (वनकासी) संशोिन विवनयम, 2026
कहा जाएगा।
(2) यह अविसूचना 01 अप्रलै , 2026 स े प्रभािी होगी।
2. कूठरयर आयात और वनयाडत (वनकासी) विवनयमन, 1998 (एवतवममन् पश्चात प्रिान विवनयम के रूप म ेंसन्िर्भडत),
विवनयम 2 म,ें उप-विवनयमन (2) म,ें िंर् (अ) म,ें उप-िंर् (v) को हटा दिया जाएगा।
3. प्रमुि विवनयमन म,ें विवनयम 5 म,ें -
(क) उप-विवनयमन (5) के स्थान पर, वनम्नवलवित उप-विवनयमन को प्रवतस्थावपत दकया जाएगा, यथा: -
2340 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
"उप-विवनयमन (6) के प्राििानों के अिीन, कोई भी आयावतत माल वजसे उसके आगमन के तीस दिनों की अिवि की समावप्त
के बाि मंजूरी नहीं ली जाती ह,ै उसे उवचत अविकारी द्वारा वहरासत म ें वलया जाएगा और अविकृत कूठरयर और घोवर्त
आयातक को नोठटस जारी करने के बाि, उसकी अवभरक्षा िाले व्यवि द्वारा बेचा या वनपटाया जाएगा, और ऐस े माल के
भंर्ारण और िारण के वलए िये शुल्क अविकृत कूठरयर द्वारा िये होंगे।
(ि) उप-विवनयमन (5) के बाि, वनम्नवलवित उप-विवनयम को प्रवतस्थावपत दकया जाएगा, यथा: -
"(6) अविकृत कूठरयर प्रर्े क को आयावतत माल के पुन: वनयाडत या िापसी के वलए सीमा शल्ु क स े अनरु ोि कर सकता ह,ै जो
इसके आगमन की तारीि स ेपंद्रह दिनों के बाि अस्िीकृत रहता ह:ै
बशते दक ऐस े सामान अविवनयम या दकसी अन्य कानून के तहत वनवर्द्ध या प्रवतबंवित न हो और दकसी भी प्रितडन एजेंसी
द्वारा उनके संबंि म ेंकोई कायडिाही शुरू न की गई हो।
4. मुख्य विवनयमन म,ें विवनयम 6 म,ें उप-विवनयमन (3) के पहल े परंतुक म,ें शब्ि "िेप का मूल्य िस लाि रुपय ेतक
ह ैऔर" को हटा दिया जाएगा।
[फा. स.ं 455/02/2025-सीमा शुल्क V (भाग.1)]
िीरज शमाड, अिर सवचि
ठटप्पण:- मूल अविसूचना संख्या 36/2010-सीमा शल्ु क (ग.ैटै.), दिनांक 5 मई, 2010 को भारत के राजपत्र, असािारण के
भाग II, िंर् 3, उप-िर्ं (i) म ेंसा.का.वन.स.ं 385 (अ), दिनांक 5 मई, 2010 के तहत प्रकावशत दकया गया था और इसम ें
अंवतम बार अविसूचना संख्या 60/2024-सीमा शल्ु क (ग.ैटै.), दिनांक 12 वसतंबर 2024, राजपत्र, असािारण के भाग II,
िंर् 3, उप-िंर्(i) वजसे सा.का.वन.स.ं 569(अ), दिनांक 12 वसतंबर 2024 के माध्यम स े भारत के राजपत्र,
असािारण, भाग II, िर्ं 3, उप िंर् (i) म ेंप्रकावशत दकया गया था के माध्यम स े संशोिन दकया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 31st March, 2026
No. 34/2026-Customs (N.T.)
G.S.R. 235(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 to further
amend the Courier Imports and Exports (Clearance) Regulations, 1998, namely: -
1. Short title and commencement.- (1) These regulations may be called the Courier Imports and Exports
(Clearance) Amendment Regulations, 2026.
(2) This notification shall come into force on the 1st day of April, 2026.
2. In the Courier Imports and Exports (Clearance) Regulations, 1998 (herein after referred to as the principal
regulations), in regulation 2, in sub-regulation (2), in clause (e), sub-clause (v) shall be omitted.
3. 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:[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
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 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.
[F. No. 455/02/2025-Cus.V(Pt.1)]
DHEERAJ SHARMA, Under Secy.
Note:- The principal notification No. 87/98-Customs (N.T.), dated the 9th November, 1998 was published in the Gazette
of India, Extraordinary, vide number G.S.R. 662(E), dated the 9th November, 1998 and was last amended vide
Notification No. 22/2023-Customs (N.T.), dated the 31st March 2023, published in the Gazette of India, Extraordinary,
Part II, Section 3, sub-section (i) vide number G.S.R. 243 (E), dated the 31st March 2023.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.