The Central Board of Indirect Taxes and Customs (CBIC) has scrapped Rs. 10 Lakh Courier Cap in the e-commerce exports effective April 1, 2026.
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Removal of Rs. 10 Lakh Export Cap
One of the most notable changes is the complete removal of the ₹10 lakh value cap per consignment for exports through courier mode. Previously, exporters were required to route higher-value shipments through traditional air or sea cargo channels, leading to additional compliance burdens and delays.
With this restriction now lifted, exporters can send high-value consignments seamlessly via courier services. The government expects this move to significantly increase export volumes, especially in the rapidly growing e-commerce sector, by offering greater flexibility and reducing dependency on conventional logistics routes.
Introduction of Return to Origin (RTO) Facility
To tackle persistent congestion at International Courier Terminals, CBIC has introduced a legally backed Return to Origin (RTO) mechanism. Under this facility, imported goods that remain uncleared or unclaimed for over 15 days—provided they are not prohibited, restricted, or under enforcement hold—can be returned to the sender through a simplified process.
This initiative is expected to ease storage pressures at terminals, reduce dwell time, and improve overall logistics efficiency in courier operations.
Simplified Re-Import Procedures
The reforms also streamline the process for re-importing returned or rejected goods, including those linked to e-commerce exports. CBIC has replaced the earlier consignment-by-consignment verification system with a risk-based assessment approach, thereby reducing procedural delays.
Additionally, a dedicated return module has been integrated into the Express Cargo Clearance System to facilitate faster and more efficient processing of such shipments.
Regulatory Amendments and System Enhancements
To operationalise these changes, CBIC has amended the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 and the Courier Imports and Exports (Clearance) Regulations, 1998 through Notification Nos. 33/2026-Customs (NT) and 34/2026-Customs (NT), respectively.
Further clarity on the implementation framework has been provided through Circular No. 17/2026-Customs, which outlines the procedural and operational aspects of the reforms.
Notification Details
Circular No 17/2026-Customs
Date: 31-Mar-2026
