Amendments to the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010
The Central Board of Indirect Taxes and Customs has issued Notification No. 23/2023-Customs (N.T.) announcing amendments to the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010. The amendments include the deletion of the proviso in regulation 2, sub-regulation (2), clause (b), and the substitution of punctuation. Additionally, the limit of “five lakh” in clause (c), sub-clause (ii) has been raised to “ten lakh” in both instances where it occurs.
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