The Central Board of Indirect Taxes and Customs (CBIC) has mandated that only authorised courier/agent passing exams can make entry of goods for export in electronic integrated declaration.
The Board has notified the Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2024) which seeks to amend the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010). The amendment shall come into effect from 12th September, 2024.
The Courier Imports And Exports (Electronic Declaration And Processing) Regulations, 2010 shall not apply to import or export of goods under any export promotion scheme other than Duty Drawback, Remission of Duties and Taxes on Exported Products (RoDTEP) and Rebate of State and Central Taxes and Levies (RoSCTL) schemes and Export Oriented Unit (EOU) scheme, and similar schemes referred to in Chapter 6 of the Foreign Trade Policy 2009-14 or 2015-20 or 2023.
The notification seeks to amend Regulation 6 (1) which pertains to Clearance of export goods. As per the amendment notwithstanding anything contained in the regulations except where the export is under Duty Drawback, RoDTEP or RoSCTL Schemes the Authorised Courier or his agent shall, on or after such date as the Board may specify, by notification in the Official Gazette, file in an electronic form, a manifest for export goods before its export with the proper officer the Courier Export Manifest (CEM) in Form F.
The amendment stated that where the export is under Duty Drawback, Remission of Duties and Taxes on Exported Products (RoDTEP) or Rebate of State and Central Taxes and Levies (RoSCTL) schemes, the Authorised Courier or his agent, who has passed the examination referred to in regulation 6 or regulation 13 of the Customs Brokers Licensing Regulations, 2018, shall make entry of goods for export in the electronic integrated declaration referred to in the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019.
Notification No. 60/2024-Customs (N.T.)
Date: 12/09/2024
