**Policy Summary**
This notification, No. 115/2020-Customs (N.T.), issued by the Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, introduces amendments to the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010. The amendments, titled the Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2020, came into effect on December 30, 2020.
The key changes include:
1. **Application to COVID-19 Vaccines:** The regulations now explicitly apply to the import and export of COVID-19 vaccines, notwithstanding existing provisions.
2. **Expanded Scope of Goods:** Regulation 6(3) is amended to include "bonafide gifts, commercial samples and prototypes of goods and re-export of durable container including accessories thereof, imported in relation to COVID 19 vaccines". This expands the categories of goods eligible under the regulations.
3. **Form H Amendment:** Form H, the declaration form, is revised to include "empty durable container including accessories thereof, imported in relation to COVID 19 vaccines" after the words "prototypes of goods" in paragraph 2.
This notification is issued under the authority of Section 157 read with Section 84 of the Customs Act, 1962 (52 of 1962).
For further information, contact Kevin Boban, Under Secretary, with File No. 45122/2/2020-Cus.V. The principal notification No. 36/2010-Customs (N.T.), dated May 5, 2010, was published as G.S.R. 385(E) and last amended by Notification No. 74/2019-Customs (N.T.), dated October 9, 2019, published as G.S.R. 764(E).
Key Entities Referenced
Customs Act, 1962: A law that provides the legal framework for levying and collecting customs duties, preventing smuggling, and regulating cross-border trade in India.
Central Board of Indirect Taxes and Customs: A government agency in India responsible for the formulation of policy concerning levy and collection of indirect taxes, customs, and prevention of smuggling.
Courier Imports and Exports Electronic Declaration and Processing Regulations, 2010: Regulations governing the electronic declaration and processing of courier imports and exports.
COVID-19: The infectious disease caused by the SARS-CoV-2 virus, relevant in the context of import and export of vaccines.
Ministry of Finance: A ministry of the Government of India responsible for economic and financial matters.
Department of Revenue: A department under the Ministry of Finance responsible for revenue collection.
New Delhi: The capital of India, where the notification was issued.
Official Gazette: A public journal in which important government notifications and regulations are published.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एलxx.x-GअI.D-E3x0x1x 22020-224018
CG-DL-E-30122020-224018
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 673] नई ददल्ली, बधु िार, ददसम्ब र 30, 2020/पौर् 9, 1942
No. 673] NEW DELHI, WEDNESDAY, DECEMBER 30, 2020/PAUSHA 9, 1942
जित्त मत्रं ालय
(राजस्ट्ि जिभाग)
(केंद्रीय अप्रत्यक्ष कर एि ंसीमा िल्ु क बोडड)
अजधसचू ना
नई ददल्ली, 30 ददसम्बर, 2020
स.ं 115/2020-सीमािल्ु क (ग.ैटे.)
सा.का.जन. 808(अ).—सीमािुल्क अजधजनयम, 1962 (1962का 52) की धारा 84 के साथ पठित धारा 157
द्वारा प्रदत्त िजियों के तहत, केन्द्द्रीय अप्रत्यक्ष कर एिं सीमािुल्क बोडड एतद्द्वारा, कूठरयर इम्पोटडस और एक्सपोटडस
(इलेक्रॉजनक जडक्लेरेिन एण्ड प्रोसेससग) जिनयमन 2010 म ें आग े और भी संिोधन करन े के जलए जनम्नजलजखत जिजनयम
बनाती हैःै -
1. संजक्षप्त िीर्कड और प्रारंभ- (I) ये जिजनयम कूठरयर इम्पोटड और एक्सपोटड (इलेक्रॉजनक जडक्लेरेयिन और
प्रोसेससग) संिोधन जिजनयम, 2020 ह।ै
(2) य ेजिजनयम सरकारी राजपत्र में अपने प्रकािन की तारीख से लाग ूहोंगे।
2. कूठरयर इम्पोटडस और एक्सपोटडस (इलक्े रॉजनक जडक्लेरेयिन एण्ड प्रोसेससग) जिजनयम 2010 में।
(I) जिजनयम 2 में, उपजिजनयम(2) के पश्चात ्जनम्न उप-जिजनयम को प्रजतस्ट्थाजपत दकया जाएगा यथाैः-
“(3) उपजिजनयम (2), म ें जनजहत बातों के बािजूद भी य े जिजनयम कोजिड-19 सम्बन्द्धी िैक्सीन के आयात और
जनयाडत पर लागू होंग”े
6443 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(II) जिजनयम 6 के, उप-जिजनयम (3) में “उपहारों, नमूनों और िस्ट्तओंु की प्रजतकृजत” िब्दों के स्ट्थान पर
“िास्ट्तजिक उपहारों, व्यापाठरक नमूनों और िस्ट्तुओं की प्रजतकृजतयों और ठटकाऊ कंटेनर समेत उनकी सहायक
सामग्री का पुनडजनयात, कोजिड-19 िैक्सीन के संदभड आयाजतत” को प्रजतस्ट्थाजपत दकया जाएगा।
(III) फामड एच म,ें घोर्णा म ें अनुच्छेद 2 में “िस्ट्तुओं की प्रजतकृजतयों” िब्दों के पश्चात्, “कोजिड-19 िैक्सीन स े
सम्बजन्द्धत आयाजतत, खाली ठटकाऊ कंटेनर समेत उनकी सहायक सामग्री” को प्रजतस्ट्थाजपत दकया जाएगा।
[फा. सं. 451/22/2020-सीमािुल्क. V)]
केजिन बोबन, अिर सजचि
नोटैः प्रधान जनयामिली को अजधसूचना सं. 36/2010 सीमािुल्क (गै.टे.), ददनांक 5 मई, 2010, के तहत
सा.का.जन. 385(अ), ददनांक 5 मई, 2010, के तहत, भारत के राजपत्र असाधारण के भाग II, खण्ड 3, उपखण्ड (i)
में प्रकाजित दकया गया था और इसमें अंजतम बार अजधसूचना संख्या 74/2019 सीमािुल्क (गै.टे.) ददनांक
9 अक्टूबर 2019 द्वारा संसोधन दकया गया था और भारत के राजपत्र असाधारण के भाग II, खण्ड 3, उपखण्ड (i)
में सा.का.जन. 764(अ), ददनांक 9 अक्टूबर, 2019, प्रकाजित दकया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 30th December, 2020
No. 115/2020-Customs (N.T.)
G.S.R. 808(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, 2020.
(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,-
(i) in regulation 2, after sub-regulation (2), the following sub-regulation shall be inserted, namely:-
“(3) Notwithstanding anything contained in sub-regulation (2), these regulations shall apply to the
import of and export of vaccines in relation to COVID-19.”;
(ii) in regulation 6, in sub-regulation (3), for the words “for gifts, samples and prototype of goods”, the
words “for bonafide gifts, commercial samples and prototypes of goods and re-export of durable
container including accessories thereof, imported in relation to COVID -19 vaccines” shall be
substituted;
(iii) in Form H, in the declaration, in paragraph 2, after the words “prototypes of goods”, the words and
expression “, empty durable container including accessories thereof, imported in relation to
COVID -19 vaccines” shall be inserted.
[F. No. 451/22/2020-Cus.V]
KEVIN BOBAN, Under Secy.[भाग II—खण् ड 3(i)] भारत का राजपत्र : असाधारण 3
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. 74/2019 Customs (N.T.), dated
the 9th October 2019, published in the Gazette of India, Extraordinary, Part II , Section 3,
sub-section (i) vide number G.S.R. 764(E), dated the 9th October 2019.
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.