HomeIndirect TaxesE-Processing Of Import/ Export Through Personal Carriage By Air Passengers From May...

E-Processing Of Import/ Export Through Personal Carriage By Air Passengers From May 2025: CBIC 

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Central Board of Indirect Taxes and Customs (CBIC) has introduced electronic processing of import/ export through personal carriage by air passengers from 1st May 2025 at specified airports.

Nine airports at Delhi, Mumbai, Kolkata, Chennai, Kochi, Coimbatore, Bangalore, Hyderabad and Jaipur to allow personal carriage export of gems and jewellery.

Seven airports at Delhi, Mumbai, Kolkata, Chennai, Bangalore, Hyderabad and Jaipur to allow personal carriage import of gems and jewellery.

Four airports at Bengaluru, Chennai, Delhi and Mumbai to allow personal carriage samples/prototypes of machinery.

Read More: Selling Your Property Before vs. After April 1, 2025: What’s Changed and How You Could Save Money

The Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, has introduced electronic processing of Bill of Entry/ Shipping Bill pertaining to gems and jewellery/samples/prototypes through personal carriage by air passengers from 01.05.2025 onwards at specified airports.

The export/import through personal carriage shall be subject to the provisions of Foreign Trade Policy (FTP) 2023 and Handbook of Procedures (HBP), 2023.

The facility of personal carriage will be available, for export of gems and jewellery in the nine airports (Delhi, Mumbai, Kolkata, Chennai, Kochi, Coimbatore, Bangalore, Hyderabad and Jaipur) specified in para 4.87 of HBP and for import of gems and jewellery in the seven airports (Delhi, Mumbai, Kolkata, Chennai, Bangalore, Hyderabad and Jaipur) specified in para 4.88 of HBP. In case of samples/prototypes of machinery, the facility is initially being made available in Bengaluru, Chennai, Delhi and Mumbai airports.

The harmonised procedure and electronic processing will promote ease of doing business for such mode of transaction especially for gems and jewellery and high-end manufacturing.

Click Here To Read Press Release

Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Service Tax Demand Based Solely on Form 26AS Unsustainable When Underlying Services Are Exempt: CESTAT

The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

SEBI Suspends General Manager in Vigilance Case Linked to SME IPO Probe

In a significant internal development, the Securities and Exchange Board of India (SEBI) has...

HRA Claims: Disclosure of Landlord Relationship to Become Mandatory Under New Draft Tax Rules

In a significant move aimed at plugging revenue leakages and preventing misuse of House...

GSTN Enables Online Facility to Withdraw from R. 14A Registration via Form GST REG-32

The Goods and Services Tax Network (GSTN) has introduced a new online functionality allowing...

More like this

Service Tax Demand Based Solely on Form 26AS Unsustainable When Underlying Services Are Exempt: CESTAT

The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

SEBI Suspends General Manager in Vigilance Case Linked to SME IPO Probe

In a significant internal development, the Securities and Exchange Board of India (SEBI) has...

HRA Claims: Disclosure of Landlord Relationship to Become Mandatory Under New Draft Tax Rules

In a significant move aimed at plugging revenue leakages and preventing misuse of House...