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Date: 31-Mar-2023 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), the Central Board of Indirect Taxes and Customs

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The gazette notification No. 23/2023-Customs (N.T.) issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, amends the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010.
  • The amendment is made in exercise of powers conferred by section 157 read with section 84 of the Customs Act, 1962.
  • The amended regulations are called the Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2023.
  • The regulations come into force on April 1, 2023.

Key Changes

  • In regulation 2, sub-regulation (2), clause (b), the proviso is deleted and the punctuation ':' is replaced with ';'.
  • In regulation 2, sub-regulation (2), clause (c), sub-clause (ii), the words 'five lakh' are replaced with 'ten lakh' in both places where they appear. This effectively doubles the limit from five lakh to ten lakh.

Impact Analysis

Stakeholders

  • CBIC: Responsible for ensuring compliance and effective implementation of the amended regulations.

Suggested Action Items

  • Review internal processes to ensure alignment with the new regulations and optimize for the increased limit.

Key Entities Referenced

Customs Act, 1962: The principal act that governs customs duties and procedures in India. Sections 84 and 157 are specifically referenced as granting the powers to make the amendments. Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010: The regulations being amended by this notification. These regulations govern the electronic declaration and processing of courier imports and exports. Central Board of Indirect Taxes and Customs (CBIC): The government agency responsible for formulating policy concerning levy and collection of customs duties, central excise duties, and service tax. It is under the Department of Revenue, Ministry of Finance. Notification No. 36/2010-Customs (N.T.), dated the 5th May, 2010: The principal notification that established the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010. Notification No. 81/2022-Customs (N.T.), dated the 23rd September 2022: The notification that last amended the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, prior to this amendment.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-31032023-244834 xxxGIDHxxx CG-DL-E-31032023-244834 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.ं 197] नई दिल्ली, िुक्रिार, माचड 31, 2023/चत्रै 10, 1945 No. 197] NEW DELHI, FRIDAY, MARCH 31, 2023/CHAITRA 10, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोडड) अजधसचू ना नई दिल्ली, 31 माच,ड 2023 सख्ं या 23/2023-सीमा िल्ु क (ग.ैटे.) सा.का.जन. 244(अ).— सीमा िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 84 के साथ पठित धारा 157 द्वारा प्रित्त िजियों का प्रयोग करते हुए, केंद्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोडड कूठरयर आयात और जनयाडत (इलेक्ट्रॉजनक उद्घोष्णा और प्रसंस्ट्करण) जिजनयम, 2010, म ें और आगे भी संिोधन करन े के जलए जनम्नजलजखत जिजनयम करती ह,ैं यथा: - 1. संजक्षप्त िीर्कड और प्रारंभ.- (1) इन जिजनयमों को कूठरयर आयात और जनयाडत (इलेक्ट्रॉजनक उद्घोष्णा और प्रसंस्ट्करण) संिोधन जिजनयम, 2023 कहा िा सकता ह।ै (2) ये 1 अप्रलै , 2023 स ेलागू होंगे। 2196 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 2. कूठरयर आयात और जनयाडत (इलेक्ट्रॉजनक उद्घोष्णा और प्रसंस्ट्करण) जिजनयम, 2010 म,ें जिजनयम 2 म,ें उप-जिजनयम (2) म,ें - (i) खंड (ख) म,ें परंतुक हटा दिया िाएगा और जिराम जचह्न ":" के जलए जिराम जचह्न ";" प्रजतस्ट्थाजपत दकया िाएगा; (ii) खंड (ग) म,ें उप-खंड (ii) म,ें िब्िों "पांच लाख" के स्ट्थान पर, िोनों स्ट्थानों पर, िहां िे आते ह,ैं िब्िों "िस लाख" को प्रजतस्ट्थाजपत दकया िाएगा । [फा. स.ं 451/12/2022-सीमािुल्क V] हरीि कुमार, अिर सजचि नोट: प्रधान अजधसूचना सं. 36/2010-सीमािुल्क (गै.टे.), दिनांक 5 मई, 2010 को सा.का.जन. 385(अ), दिनांक 5 मई, 2010 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) में प्रकाजित दकया गया था और इसम ें अंजतम बार अजधसूचना संख्या 81/2022-सीमािुल्क (गै.टे.), दिनांक 23 जसतंबर 2022 के द्वारा संिोधन दकया गया था जिसे सा.का.जन. 722(अ), दिनांक 23 जसतंबर 2022 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) प्रकाजित दकया गया था। MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 31st March, 2023 No. 23/2023-Customs (N.T.) G.S.R. 244(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 (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, 2023. (2) They shall come into force on the 1st April, 2023. 2. In the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, in regulation 2, in sub-regulation (2), - (i) in clause (b), the proviso shall be deleted and for the punctuation ":", the punctuation ";" shall be substituted; (ii) in clause (c), in sub-clause (ii), for the words “five lakh”, at both the places where they occur, the words “ten lakh” shall be substituted. [F. No. 451/12/2022-Cus.V] HARISH KUMAR, 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. 81/2022-Customs (N.T.), dated the 23rd September 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 722(E), dated the 23rd September 2022. 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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