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

## Policy Analysis Report: Courier Imports and Exports Electronic Declaration and Processing Second Amendment Regulations, 2022 **1. Executive Summary:** This report analyzes the "Courier Imports and Exports Electronic Declaration and Processing Second Amendment Regulations, 2022" (Notification No. 81/2022-Customs N.T.). This amendment modifies the existing Courier Imports and Exports Electronic Declaration and Processing Regulations, 2010, specifically focusing on the inclusion of details related to e-commerce imports and exports. The key changes involve modifications to Forms D, E, and HA, requiring additional information regarding e-commerce transactions, particularly related to the import of goods and the export of jewelry. These changes aim to enhance the tracking and regulation of e-commerce trade conducted through courier services. **2. Introduction:** The purpose of this report is to provide an informative overview of the "Courier Imports and Exports Electronic Declaration and Processing Second Amendment Regulations, 2022," based solely on the text of the official notification. It aims to elucidate the changes introduced by this amendment and their potential implications for stakeholders. **3. Policy Overview:** * This amendment modifies the existing "Courier Imports and Exports Electronic Declaration and Processing Regulations, 2010." * **Core Objective (Inferred):** The primary objective, as inferred from the text, is to integrate e-commerce related details into the existing regulatory framework for courier imports and exports. This suggests a move towards greater scrutiny and potentially better data collection on e-commerce transactions handled through courier channels. **4. Background and Rationale:** * **Rationale for Amendment:** The amendment appears to address the increasing volume of e-commerce transactions handled via courier services. By mandating the inclusion of specific e-commerce details in the declaration forms, the amendment likely aims to enhance monitoring and regulation of this growing sector. The inclusion of specific clauses regarding jewellery exports suggests a focus on high-value goods traded via e-commerce. **5. Key Provisions / Changes:** This section details the specific changes introduced by the amendment: * **Form D:** Item 18A concerning E-commerce Import details is substituted to require the explicit declaration of "Whether import using ecommerce" with a "Yes/No" selection. This enforces a clear declaration of whether the import is related to e-commerce. * **Form E:** Column 6A, also concerning E-commerce import, is substituted to also require the explicit declaration of "Whether import using ecommerce" with a "Yes/No" selection. As with Form D, this strengthens the need to indicate whether the import is for e-commerce. * **Form HA:** The heading B.1 is substituted and only applies IF the answer to column 12 in Table B is 'Yes' (meaning it's an export consignment containing jewellery falling under CTH 7117 or 7113). If those conditions are met, the following information is now required: * Name of Ecommerce Operator or Website * Payment unique transaction ID * Order No. * Order Date. **Explanation of Changes:** These changes enhance the granularity of data collected for courier imports and exports. The amendment requires explicit declaration of whether an import is related to e-commerce. For Jewellery exports via e-commerce, there is a demand for details like the Ecommerce Operator's Name, Payment Transaction ID, Order Number and Order Date. **6. Target Audience and Stakeholders:** Based on the text, the primary stakeholders directly affected by these amendments are: * **Courier Companies:** They are responsible for ensuring that the revised declaration forms (D, E, and HA) are accurately filled with the required e-commerce details. * **Exporters and Importers using Courier Services:** Particularly those involved in e-commerce, as they need to provide the necessary information for the declaration forms. Specifically, Jewellery exporters are heavily impacted. * **Customs Officials:** They will be responsible for reviewing and processing the new declaration forms, now including e-commerce related information. **7. Implementation Aspects (Inferred):** * **Responsible Agency:** The Central Board of Indirect Taxes and Customs (CBIC) is the responsible body, as indicated by the notification. * **Timelines:** The amendment came into force on the date of its publication in the Official Gazette (September 23, 2022). * **Procedures:** Courier companies will need to update their electronic declaration systems and train their staff to ensure compliance with the new requirements for Forms D, E, and HA. Importers and Exporters need to be ready to provide the additional information required. **8. Expected Outcomes / Impact of Changes:** The intended outcome of these amendments is likely to: * **Improved Monitoring of E-commerce Trade:** By mandating the inclusion of e-commerce details, the amendment should facilitate better tracking and analysis of e-commerce transactions conducted through courier services. * **Enhanced Revenue Collection:** More accurate data collection may help identify potential tax evasion or underreporting of the value of goods traded through e-commerce. * **Greater Regulatory Oversight:** The amendment provides customs authorities with more tools to monitor and regulate the rapidly growing e-commerce sector. * **Increased Burden on Courier Companies and Exporters/Importers:** The new requirements will necessitate adjustments to existing declaration processes and may lead to increased compliance costs, especially for businesses dealing with jewelry exports via e-commerce. **9. Conclusion:** The "Courier Imports and Exports Electronic Declaration and Processing Second Amendment Regulations, 2022" represents a significant step towards integrating e-commerce into the existing regulatory framework for courier services. By mandating the inclusion of specific e-commerce details in declaration forms D, E, and HA, the amendment aims to enhance monitoring, regulation, and revenue collection related to e-commerce trade conducted through courier channels. This will likely impact courier companies and exporters/importers using these services, particularly those involved in the e-commerce trade of jewelry, requiring adjustments to their operational processes and increased diligence in providing the necessary information for customs declarations.

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