Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2024

The Central Board of Indirect Taxes and Customs vide notification dated 12th September, 2024 has issued the Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2024. The amendment provides that where an export is made 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 under 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.