G.S.R. (E).- In exercise of powers conferred by section 157 of the Customs Act, 1962 (52 of 1962), the Board hereby makes the following regulations further to amend the Courier Imports and Exports (Clearance) Regulations, 1998, namely:-

1. (1) These regulations may be called the Courier Imports and Exports (Clearance) (Amendment) Regulations, 2017.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Courier Imports and Exports (Clearance) Regulations, 1998, (hereinafter referred to as the said regulations); in regulation 3, in sub-regulation (1), after clause (da), the following clause shall be inserted, namely:-

‘(db) “Goods and Services Tax Identification Number” (GSTIN) means the number assigned under rule 3 of the Goods and Services Tax Registration Rules, 2017;’

CUS NTF NO. 66/2017 (NT) DATE 30/06/2017