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Date: 12-Sep-2024 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by section 157 read with section 84 of the Customs Act, 1962 (52 of 1962)

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • This gazette notification, No. 60/2024-Customs (N.T.), dated September 12, 2024, amends the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010. The amendment clarifies the application of electronic declaration requirements for goods exported under various export promotion schemes.

Key Changes

  • Regulation 2(a) is amended to redefine the scope of 'import or export of goods' under any export promotion scheme, excluding those under RoDTEP and RoSCTL schemes mentioned in Chapter 4 of the Foreign Trade Policy 2023 and similar schemes in Chapter 6 of the Foreign Trade Policies 2009-14, 2015-20, or 2023.
  • Regulation 6(b)(i) adds an exception to the general rule, stating that the electronic declaration requirements do not apply to exports under RoDTEP or RoSCTL schemes.
  • Regulation 6(b)(ii)(A) removes the reference to goods notified in Appendix 3C of the Foreign Trade Policy (2015-20) for export under the Merchandise Exports from India Scheme (MEIS).
  • Regulation 6(b)(ii)(B) adds a proviso stating that for exports under RoDTEP or RoSCTL schemes, the authorized courier or agent must make the entry of goods for export in the electronic integrated declaration as per the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019.

Impact Analysis

Impact on Couriers

  • For exports under RoDTEP and RoSCTL schemes, couriers or their agents who have passed the examination in regulation 6 or 13 of the Customs Brokers Licensing Regulations, 2018, will have to use the electronic integrated declaration system.

Impact on Exporters

  • Exporters previously using the MEIS scheme and relying on the old Appendix 3C will need to adjust their processes.

Impact on Customs Authorities

  • Customs authorities will need to enforce the amended regulations and ensure that all electronic declarations comply with the updated requirements. This may involve providing guidance and support to couriers and exporters.

Suggested Action Items

  • Monitor compliance and take appropriate action against non-compliance.

Key Entities Referenced

Ministry of Finance (Department of Revenue): The issuing authority of the notification. Central Board of Indirect Taxes and Customs (CBIC): The body responsible for implementing the regulations. Customs Act, 1962 (52 of 1962): The enabling legislation for the regulations. Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010: The principal regulations that are being amended. Foreign Trade Policy 2023, 2015-20, 2009-14: Relevant policies referenced in the amendment. RoDTEP (Remission of Duties and Taxes on Exported Products): An export promotion scheme. RoSCTL (Rebate of State and Central Taxes and Levies): An export promotion scheme. MEIS (Merchandise Exports from India Scheme): An export promotion scheme (now removed from the scope). Customs Brokers Licensing Regulations, 2018: Regulations referenced for the required examination. Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019: Regulations specifying the electronic integrated declaration system.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-12092024-257120 CG-DxLx-xEG-I1D2H0x9x2x0 24-257120 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 527] नई दिल्ली, बृहस्ट्प जतिार, जसतम्ब र 12, 2024/भाद्र 21, 1946 No. 527] NEW DELHI, THURSDAY, SEPTEMBER 12, 2024/BHADRA 21, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर एि ं सीमािल्ु क बोडड) अधिसचू ना नई दिल् ली, 12 जसतम्ब र, 2024 सख्ं य ा 60/2024- सीमािल्ु क (ग.ैटे.) सा.का.जन. 569(अ).—सीमािल्ु क अजधजनयम, 1962 (1962 का 52) की धारा 84 के साथ पठित धारा 157 द्वारा प्रित्त िजियों का प्रयोग करत े हुए, केंद्रीय अप्रत्यक्ष कर और सीमािुल्क बोड ड एतद्द्वारा कूठरयर आयात और जनयाडत (इलेक्ट्रॉजनक घोषणा और प्रसंस्ट्करण जिजनयम), 2010 में संिोधन करने के जलए जनम्नजलजखत जिजनयम बनाता है, अथातड ्:- 1. सजं क्षप्त िीषकड और प्रारंभ -(1) इन जिजनयमों को आयात और जनयाडत (इलेक्ट्रॉजनक घोषणा और प्रसंस्ट्करण जिजनयम) संिोधन,(2024) कहा िाए। (2) य ेरािपत्र म ेंउनके प्रकािन की तारीख से लाग ूहोंगे। 5893 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 2. कूठरयर आयात और जनयाडत (इलेक्ट्रॉजनक घोषणा और प्रसंस्ट्करण जिजनयम), 2010 म,ें- (क) जिजनयम 2 म,ें उप-जिजनयम (2)म,ें खंड(ख) के जलए, जनम्नजलजखत खंड को प्रजतस्ट्थाजपत दकया िाएगा, अथाडत:् - “(ख) जििेि व्यापार नीजत 2023 के अध्याय 4 और जनयाडतोन्मुख इकाई (ईओय)ू योिना म ें जिजनर्िडष्ट िल्ु क प्रजतिायगी, जनयाडजतत उत्पािों पर िल्ु कों और करों में छूट (आरओडीटीईपी) और राज्य और केंद्रीय करों और िुल्कों पर छूट (आरओएससीटीएल) योिनाओं के अलािा दकसी भी जनयाडत संिधडन योिना के तहत माल का आयात या जनयाडत, और जििेि व्यापार नीजत 2009-14 या 2015-20 या 2023 के अध्याय 6 म ें जिजनर्िडष्ट समान योिनाए,ं िैसा भी मामला हो;” (2) जिजनयम 6 म,ें- (i) उप-जिजनयम (1) म,ें िब्िों "इन जिजनयमों में जनजहत दकसी भी बात के बाििूि" के बाि, िब्ि "जसिाय इसके दक िहां जनयाडत िुल्क प्रजतिायगी, जनयाडजतत उत्पािों पर िल्ु कों और करों में छूट (आरओडीटीईपी) या राज्य और केंद्रीय करों और िल्ु कों पर छूट (आरओएससीटीएल) योिनाओं के अंतगडत है," अतं ःस्ट्थाजपत दकए िाएगें; (ii) उप-जिजनयम (3) म,ें- (क) िब्िों "जििेि व्यापार नीजत (2015-20) के पठरजिष्ट 3 ग म ें अजधसूजित माल, भारत स े व्यापाठरक जनयाडत योिना (एमईआईएस) के तहत जनयाडत दकया िाना ह ै या" का लोप दकया िाएगा; (ख) जनम्नजलजखत परंतुक अतं ःस्ट्थाजपत दकया िाएगा, अथाडत्:- "बिते दक िहा ं जनयाडत िल्ु क प्रजतिायगी, जनयाडजतत उत्पािों पर िुल्कों और करों में छूट (आरओडीटीईपी) और राज्य और केंद्रीय करों और िल्ु कों पर छूट (आरओएससीटीएल)योिनाओं के अंतगडत आता ह,ै अजधकृत कूठरयर या उसका एिेंट जिसने सीमा िुल्क ब्रोकर लाइसेंससंग जिजनयम, 2018 के जिजनयम 6 या जिजनयम 13 में जिजनर्िष्टड परीक्षा उत्तीण ड की है, जिसपगं जबल (इलेक्ट्रॉजनक एकीकृत घोषणा और कागि रजहत प्रसंस्ट्करण) जिजनयम, 2019 में संिर्भडत इलेक्ट्रॉजनक एकीकृत घोषणा म ेंजनयाडत के जलए माल की प्रजिजष्ट करेगा।" [फा. सं. 455/08/2022-सीमा िुल्क. V] मेघा बंसल, अिर सजिि ठटप्पणी: मलू अजधसूिना सख्ं या 36/2010-सीमािुल्क (गै.टे.), दिनांक 05 मई, 2010 को सा.का.जन. 385(अ), दिनांक 05 मई, 2010 के तहत भारत के रािपत्र, असाधारण, भाग ।।, खडं 3, उप-खडं (i) म ें प्रकाजित दकया गया था और इसम ें अंजतम बार संिोधन सा.का.जन. 440(अ), दिनांक 15 िून, 2023 के तहत अजधसूिना संख् या 43/2023-सीमािुल्क (गै.टे.), दिनांक 15 िून, 2023 के तहत दकया गया था।[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 12th September, 2024 No. 60/2024-Customs (N.T.) G.S.R. 569(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, 2024. (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, - (a) in regulation 2, in sub-regulation (2), for clause (b), the following clause shall be substituted, namely: - “(b) import or export of goods under any export promotion scheme other than Duty Drawback, Remission of Duties and Taxes on Exported Products (RoDTEP) and Rebate of State and Central Taxes and Levies (RoSCTL) schemes referred to in Chapter 4 of the Foreign Trade Policy 2023 and Export Oriented Unit (EOU) scheme, and similar schemes referred to in Chapter 6 of the Foreign Trade Policy 2009-14 or 2015-20 or 2023, as the case may be;”; (b) in regulation 6,- (i) in sub-regulation (1), after the words “Notwithstanding anything contained in these regulations,”, the words “except where the export is under Duty Drawback, Remission of Duties and Taxes on Exported Products (RoDTEP) or Rebate of State and Central Taxes and Levies (RoSCTL) schemes,” shall be inserted; (ii) in sub-regulation (3),- (A) the words “goods notified in Appendix 3C of the Foreign Trade Policy (2015-20), to be exported under the Merchandise Exports from India Scheme (MEIS) or” shall be omitted; (B) the following proviso shall be inserted, namely: - “Provided that where the export is under Duty Drawback, Remission of Duties and Taxes on Exported Products (RoDTEP) or Rebate of State and Central Taxes and Levies (RoSCTL) schemes, the Authorised Courier or his agent, who has passed the examination referred to in regulation 6 or regulation 13 of the Customs Brokers Licensing Regulations, 2018, shall make entry of goods for export in the electronic integrated declaration referred to in the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019.”. [F. No. 455/08/2022-Cus.V] MEGHA BANSAL, Under Secy. 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 vide notification No. 43/2023-Customs (N.T.), dated the 15th June, 2023 vide number G.S.R. 440(E), dated the 15th June, 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.

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