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Date: 2018-08-03 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by section 157 of the Customs Act, 1962 52 of 1962, the Central Board of Indirect Taxes

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

**Executive Summary:** This document contains two notifications from the Central Board of Indirect Taxes and Customs amending regulations regarding courier imports and exports. The first notification, No. 68/2018-Customs N.T., amends the Courier Imports and Exports Clearance Regulations, 1998. The second notification, No. 69/2018-Customs N.T., amends the Courier Imports and Exports Electronic Declaration and Processing Regulations, 2010. Both amendments come into force on the date of their publication in the Official Gazette, August 3, 2018. **Key Points / Main Content:** * **Notification No. 68/2018-Customs N.T.: Amendments to Courier Imports and Exports Clearance Regulations, 1998** * Regulation 2(2)(e)(iii) is amended to state that the subclause shall not apply to goods notified in Appendix 3C of the Foreign Trade Policy 2015-2020, under the Merchandise Exports from India Scheme (MEIS) in consignment of value up to five lakh rupees and involving transaction in foreign exchange. * Regulation 2(2)(e)(v) is amended to change "twenty five thousand" to "five lakh." * Regulation 6(3) is amended to change "twenty five thousand" to "five lakh" in the first proviso. * **Notification No. 69/2018-Customs N.T.: Amendments to Courier Imports and Exports Electronic Declaration and Processing Regulations, 2010** * Regulation 2(2)(i)(b) is amended to state that the subclause shall not apply to goods notified in Appendix 3C of the Foreign Trade Policy 2015-2020, under the Merchandise Exports from India Scheme (MEIS) in consignment of value up to five lakh rupees and involving transaction in foreign exchange. * Regulation 2(2)(i)(c)(ii) is amended to change "twenty five thousand" to "five lakh" in both places where they occur. **Impact Analysis:** **Exporters and Importers using Courier Services:** * *Impact:* Increased limit for Merchandise Exports from India Scheme (MEIS) consignments from twenty-five thousand to five lakh rupees for specific goods. * *Action Required:* Review the updated regulations and ensure compliance with the revised limits for MEIS consignments. **Customs Brokers and Courier Companies:** * *Impact:* Need to update their processes and documentation to reflect the increased limit for MEIS consignments. * *Action Required:* Update internal systems and procedures to accurately process courier shipments under the revised regulations. **Central Board of Indirect Taxes and Customs:** * *Impact:* These changes are part of ongoing efforts to amend and update regulations. * *Action Required:* Monitor the implementation of these amended regulations and ensure compliance through audits and other control measures.

Key Entities Referenced

Customs Act, 1962: An act of the Indian Parliament relating to customs duties. Section 157 of this act is referenced as the source of power for the notifications. Central Board of Indirect Taxes and Customs: A government agency responsible for formulation of policy concerning levy and collection of customs duties, central excise duties, and service tax. Courier Imports and Exports Clearance Regulations, 1998: Regulations pertaining to the clearance of goods imported and exported through courier services. These regulations are being amended by the current notification. Courier Imports and Exports Clearance Amendment Regulations, 2018: Regulations that amend the Courier Imports and Exports Clearance Regulations, 1998 Foreign Trade Policy 2015-2020: A policy document related to India's import and export regulations and guidelines. Merchandise Exports from India Scheme: An export promotion scheme under the Foreign Trade Policy of India, aimed at incentivizing merchandise exports. ZUBAIR RIAZ: Director of Customs, as indicated in the notification. New Delhi: The city in which the notification was issued.
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L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx II—[k.M 3—mi&[k.M (i) PART II—Section 3—Sub-section (i) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 538] ubZ fnYyh] 'kqØokj] vxLr 3] 2018@Jko.k 12] 1940 No. 538] NEW DELHI, FRIDAY, AUGUST 3, 2018/SHRAVANA 12, 1940 ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत ममममं(cid:8)ं(cid:8)ं(cid:8)ं(cid:8)ााााललललयययय ((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4) वव वव ििििववववभभभभाााागगगग)))) ((((ककककेेेे(cid:9)(cid:9)(cid:9)(cid:9)(cid:10)(cid:10) (cid:10)(cid:10) ीीीीयययय अअअअ(cid:14)(cid:14)(cid:14)(cid:14)(cid:15)(cid:15)(cid:15)(cid:15)यययय(cid:16)(cid:16)(cid:16)(cid:16) ककककरररर एएएएववववं ं ं ं ससससीीीीममममाााा शशशश(cid:23)(cid:23)(cid:23)(cid:23)ुुुु कक कक बबबबोोोोडडडड))(cid:27)(cid:27)))(cid:27)(cid:27) अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6) ली, 3 अग(cid:12)त,2018 ससससं.ं.ं.ं. 66668888////2222000011118888 ----ससससीीीीममममाााा शशशशु(cid:16)ु(cid:16)ु(cid:16)ु(cid:16)कक कक ((((गगगग..ैै..ैैटटटटेे..े.े.)))) ससससाााा....ककककाााा....ििििनननन....777733336666((((अअअअ))))....————सीमा शु(cid:6)क अिधिनयम, 1962 (1962 का 52) क(cid:23) धारा 157 के तहत (cid:26)द(cid:27) त शि(cid:29)य(cid:31) का (cid:26)योग करते "ए, के$% ीय अ(cid:26)(cid:27)य& कर एवं सीमा शु(cid:6)क बोड,+ एतद ,ारा, कू.रयर इ0पो2स+ एंड ए3(cid:12)पो2स+ (ि3लयर5स) रे6युलेशन, 1998 म5 और आगे भी संसोधन करने के िलए िन=िलिखत िविनयम बनाता ह,ै यथा:- 1. (1) इन िविनयम(cid:31) को कू.रयर इ0पो2स+ एंड ए3(cid:12)पो2स+ (ि3लयर5स)अम5डम5ट रे6युलेशन, 2018 कहा जाएगा। (2) ये सरकारी राजपC म5 अपनी (cid:26)काशन क(cid:23) तारीख से लागू ह(cid:31)गे। 2. कू.रयर इ0पो2स+ एंड ए3(cid:12)पो2स+ रे6युलेशन (ि3लयर5स), 1998 (एतिEमन पFात िजसे उ(cid:29) रे6युलेशन से संदHभत (cid:4)कया गया ह)ै म5, िविनयम 2 म5, उपिविनयम (2) म5, उपवा3य (ङ) म5,- (i) उप- उपवा3य (iii) म5, परंतुक के (cid:12)थान पर िन=िलिखत परंतुक को (cid:26)ित(cid:12)थािपत (cid:4)कया जाएगा, यथा:- “बशतK (cid:4)क यह उपवा3य 5 लाख Lपये मू(cid:6)य तक के खेप म5 और िवदेशी मु%ा म5 होने वाले संMवहार म5 मेकNडाइस ए3सपोट+ Oोम इंिडया (cid:12)क(cid:23)म (MEIS) के अंतग+त िवदेश Mापार नीित (2015-2020) के प.रिशQ 3 ग म5 अिधसूिचत व(cid:12)तुS पर लागू नहT होगा।”, (ii) उप- उपवा3य (v) म5, शUद “पVीस हज़ार” के (cid:12)थान पर शUद “पाँच लाख” को (cid:26)ित(cid:12)थािपत (cid:4)कया जाएगा। 3. उ(cid:29)- िविनयमावली म5, िविनयम 6 म5, उप िविनयम (3) म5, पहले परंतुक म5 शUद “पVीस हज़ार” के (cid:12)थान पर शUद “पाँच लाख” को (cid:26)ित(cid:12)थािपत (cid:4)कया जाएगा। [फा स.ं450/4/2013- सीमा शु(cid:6) क IV] ज़Yबैर .रयाज़, िनदेशक (सीमाशु(cid:6)क) 4568 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (cid:18)(cid:18)(cid:18)(cid:18)टटटट(cid:20)(cid:20)(cid:20)(cid:20)पप पप णणणणीीीी :::: (cid:26)धान िविनयमावली को अिधसूचना सं. 87/98-सीमा शु(cid:6) क (गै.ट.े), (cid:4)दनांक 09 नव0बर, 1998 को सा.का.िन. 662 (अ), (cid:4)दनांक 09 नव0बर, 1998 के तहत भारत के राजपC, असाधारण, म5 (cid:26)कािशत (cid:4)कया गया था और इसम5 अंितम बार अिधसूचना सं[या 66/2017- सीमा शु(cid:6)क (गै.ट.े), (cid:4)दनांक 30 जून, 2017 सा.का.िन. 811 (अ), (cid:4)दनांक 30 जून, 2017 के तहत (cid:26)कािशत, के ,ारा संसोधन (cid:4)कया गया ह।ै MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 3rd August, 2018 No. 68/2018-Customs (N.T.) G.S.R. 736 (E).— In exercise of the powers conferred by section 157 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 (Clearance) Regulations, 1998, namely: - 1. (1) These regulations may be called the Courier Imports and Exports (Clearance) Amendment Regulations, 2018. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Courier Imports and Exports (Clearance) Regulations, 1998 (herein after referred to as the said regulations), in regulation 2, in sub regulation (2), in clause (e), - (i) in sub-clause (iii), for the proviso, the following proviso shall be substituted, namely: - “Provided that this sub-clause shall not apply to goods notified in Appendix 3C of the Foreign Trade Policy (2015-2020), under the Merchandise Exports from India Scheme (MEIS) in consignment of value up to five lakh rupees and involving transaction in foreign exchange;”; (ii) in sub-clause (v), for the words “twenty five thousand”, the words “five lakh” shall be substituted. 3. In regulation 6 of the said regulations, in sub-regulation (3), in the first proviso for the words “twenty-five thousand”, the words “five lakh”, shall be substituted. [F. No. 450/4/2013-Cus. -IV] ZUBAIR RIAZ, Director (Customs) 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 by notification No. 66/2017-Customs(N.T.), dated the 30th June, 2017 vide number G.S.R. 811 (E), dated the 30th June, 2017. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6) ली, 3 अग(cid:12)त, 2018 ससससं.ं.ं.ं. 66669999////2222000011118888 ----ससससीीीीममममाााा शशशशु(cid:16)ु(cid:16)ु(cid:16)ु(cid:16)कक कक ((((गगगग..ैै..ैैटटटटे.े.े.े.)))) ससससाााा....ककककाााा....ििििनननन....777733337777 ((((अअअअ))))....————सीमा शु(cid:6) क अिधिनयम, 1962 (1962 का 52) क(cid:23) धारा 157 के तहत (cid:26)द(cid:27) त शि(cid:29)य(cid:31) का (cid:26)योग करते "ए, के$% ीय अ(cid:26)(cid:27)य& कर एवं सीमा शु(cid:6)क बोड+, एतद ,ारा, कू.रयर इ0पो2स+ एंड ए3(cid:12)पो2स+ (इले3\ोिनक िड3लेरेशन एंड (cid:26)ोसे]सग) रे6युलेशन, 2010 म5 और आगे भी संसोधन करने के िलए िन=िलिखत िविनयम बनाता ह,ै यथा:- 1. (1) इन िविनयम(cid:31) को कू.रयर इ0पो2स+ एंड ए3(cid:12)पो2स+ (इले3\ोिनक िड3लेरेशन एंड (cid:26)ोसे]सग) अम5डम5ट रे6युलेशन, 2018 कहा जाएगा। (2) ये सरकारी राजपC म5 अपनी (cid:26)काशन क(cid:23) तारीख से लागू ह(cid:31)गे। 2. कू.रयर इ0पो2स+ एंड ए3(cid:12)पो2स+ (इले3\ोिनक िड3लेरेशन एंड (cid:26)ोसे]सग) रे6युलेशन, 2010 म5, िविनयम 2 के उपिविनयम (2) म5,-¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3 (i) उपवा3य (ख) म5, परंतुक के (cid:12)थान पर िन=िलिखत परंतुक को (cid:26)ित(cid:12)थािपत (cid:4)कया जाएगा, यथा:- “बशतK (cid:4)क यह उपवा3य 5 लाख Lपये मू(cid:6)य तक के खेप म5 और िवदशे ी मु%ा म5 होने वाले संMवहार म5 मेकNडाइस ए3सपोट+ Oोम इंिडया (cid:12)क(cid:23)म (MEIS) के अंतग+त िवदेश Mापार नीित (2015-2020) के प.रिशQ 3 ग म5 अिधसूिचत व(cid:12)तुS पर लागू नहT होगा;“; (ii) उप- उपवा3य (ग) म5, उप- उपवा3य (ii) म5, दोन(cid:31) ही (cid:12)थानो पर जहां जहां भी शUद “पVीस हज़ार” आए हो वहाँ वहाँ उनके (cid:12)थान पर शUद “ पाँच लाख” शUदो को (cid:26)ित(cid:12)थािपत (cid:4)कया जाएगा। [फा.सं. 450/4/2013- सीमा शु(cid:6) क IV] ज़Yबैर .रयाज़, िनदेशक (सीमाशु(cid:6)क) (cid:18)(cid:18)(cid:18)(cid:18)टटटट(cid:20)(cid:20)(cid:20)(cid:20)पप पप णणणणीीीी :::: (cid:26)धान िविनयमावली को अिधसूचना सं. 36/ 2010-सीमा शु(cid:6) क (गै.ट.े), (cid:4)दनांक 05.05.2010 को सा.का.िन. 385 (अ), (cid:4)दनाकं 05.05.2010 के तहत भारत के राजपC, असाधारण, के भाग II, ख_ ड (3), उपख_ ड (i) म5 (cid:26)कािशत (cid:4)कया गया था और इसम5 अंितम बार अिधसूचना सं[या 28/2018- सीमा शु(cid:6)क (गै.टे.), (cid:4)दनांक 28 माच+, 2018, सा.का.िन. 296 (अ), (cid:4)दनांक 28 माच+, 2018 के तहत (cid:26)कािशत, के ,ारा संसोधन (cid:4)कया गया ह।ै NOTIFICATION New Delhi, the 3rd August, 2018 No. 69/2018-Customs (N.T.) G.S.R. 737 (E).— In exercise of the powers conferred by section 157 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. (1) These regulations may be called the Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2018. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, in regulation 2, in sub-regulation (2), - (i) in clause (b), for the proviso, the following proviso shall be substituted, namely: - “Provided that this sub-clause shall not apply to goods notified in Appendix 3C of the Foreign Trade Policy (2015-2020), under the Merchandise Exports from India Scheme (MEIS) in consignment of value up to five lakh rupees and involving transaction in foreign exchange;”; (ii) in clause (c), in sub-clause (ii), for the words, “twenty five thousand”, at both the places where they occur, the words “five lakh” shall be substituted. [F. No. 450/4/2013-Cus. -IV] ZUBAIR RIAZ, Director (Customs) Note: -The principal notification No. 36/2010-Customs (N.T.), dated the 5th 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 5th May, 2010 and was last amended by notification No. 28/2018-Customs(N.T.), dated the 28th March, 2018 vide number G.S.R. 296 (E), dated the 28th March, 2018. 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.

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