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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 notification No. 22/2023-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 (Clearance) Regulations, 1998.
  • The amendment increases the value limit in certain sub-clauses of Regulation 2 and Regulation 6 from five lakh to ten lakh.

Key Changes

  • Regulation 2(2)(e)(iii) of the Courier Imports and Exports (Clearance) Regulations, 1998 is amended by removing the proviso and replacing the punctuation ':' with ';'.
  • Regulation 2(2)(e)(v) of the Courier Imports and Exports (Clearance) Regulations, 1998 is amended by substituting 'ten lakh' for 'five lakh'.
  • Regulation 6(3) of the Courier Imports and Exports (Clearance) Regulations, 1998 is amended by substituting 'ten lakh' for 'five lakh' in the first proviso.
  • The amendments come into effect on April 1, 2023.

Impact Analysis

Stakeholders

  • Customs officials: Need to be aware of the revised limits and implement them correctly from April 1, 2023.

Suggested Action Items

  • Review and update internal documentation and systems to reflect the revised regulations.

Key Entities Referenced

Customs Act, 1962: The principal legislation governing customs duties and procedures in India. Sections 84 and 157 are relevant to the powers exercised in this notification. Courier Imports and Exports (Clearance) Regulations, 1998: The regulations governing the clearance of goods imported and exported through courier services. This notification amends these regulations. Central Board of Indirect Taxes and Customs (CBIC): The government agency responsible for formulating policies concerning levy and collection of customs duties, central excise duties, and service tax. Notification No. 87/98-Customs (N.T.), dated the 9th November, 1998: The principal notification that established the Courier Imports and Exports (Clearance) Regulations, 1998. Notification No. 86/2021-Customs (N.T.), dated the 27th October 2021: The previous notification that amended the Courier Imports and Exports (Clearance) Regulations, 1998. Ministry of Finance (Department of Revenue): The ministry responsible for the finances of the Indian government, including revenue collection.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-31032023-244833 xxxGIDHxxx CG-DL-E-31032023-244833 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.ं 196] नई दिल्ली, िुक्रिार, माचड 31, 2023/चत्रै 10, 1945 No. 196] 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 22/2023-सीमा िल्ु क (ग.ैटे.) सा.का.जन. 243(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 िुल्क बोड ड कूठरयर आयात और जनयाडत (जनकासी) जिजनयम, 1998, में और आगे भी सिं ोधन करने के जलए जनम्नजलजखत जिजनयम करती ह,ैं यथा: - 1. सजं क्षप्त िीर्कड और प्रारंभ.- (1) इन जिजनयमों को कूठरयर आयात और जनयातड (जनकासी) संिोधन जिजनयम, 2023 कहा िा सकता ह।ै (2) ये 1 अप्रैल, 2023 से लागू होंगे। 2193 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 2. कूठरयर आयात और जनयाडत (जनकासी) जिजनयम, 1998 (एतजममन पश्चात उि जिजनयम से संिर्भडत दकया गया ह)ै म,ें जिजनयम 2 म,ें उप-जिजनयम (2) में, खंड (ङ) में, - (i) उप-खंड (iii) में, परंतुक हटा दिया िाएगा और जिराम जचह्न ":" के जलए जिराम जचह्न ";" प्रजतस्ट्थाजपत दकया िाएगा; (ii) उप-खंड (v) में, िब्िों "पांच लाख" के स्ट्थान पर, िब्िों "िस लाख" को प्रजतस्ट्थाजपत दकया िाएगा । 3. उि जिजनयमों के जिजनयम 6 में, उप-जिजनयम (3) में, पहले परंतुक में, िब्िों "पााँच लाख" के स्ट्थान पर, िब्िों "िस लाख" को प्रजतस्ट्थाजपत दकया िाएगा। [फा. स.ं 451/12/2022-सीमािुल्क V] हरीि कुमार, अिर सजचि नोट: प्रधान अजधसूचना सं. 87/98-सीमािुल्क (गै.टे.), दिनांक 9 निंबर, 1998 को सा.का.जन. 662(अ), दिनांक 9 निंबर, 1998 के तहत भारत के रािपत्र, असाधारण, में प्रकाजित दकया गया था और इसम ें अंजतम बार अजधसूचना संख्या 86/2021-सीमािुल्क (गै.टे.), दिनांक 27 अक्टूबर 2021 के द्वारा संिोधन दकया गया था जिस े सा.का.जन. 769(अ), दिनांक 27 अक्टूबर 2021 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) में 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. 22/2023-Customs (N.T.) G.S.R.243(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, 2023. (2) They shall come into force on the 1st April, 2023. 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), the proviso shall be deleted and for the punctuation ":", the punctuation ";" shall be substituted; (ii) in sub-clause (v), for the words, “five lakh”, the words “ten lakh” shall be substituted. 3. In regulation 6 of the said regulations, in sub-regulation (3), in the first proviso, for the words “five lakh”, the words “ten lakh” shall be substituted. [F. No. 451/12/2022-Cus.V] HARISH KUMAR, 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. 86/2021-Customs (N.T.), dated the 27th October 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 769 (E), dated the 27th October 2021. 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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