G.S.R. (E).— In exercise of the powers conferred by section 157 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations further to amend the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, namely: -

1. (1) These regulations may be called the Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2018.

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

2. In the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, in regulation 2, in sub-regulation (2), -

(i) in clause (b), for the proviso, the following proviso shall be substituted, namely: -

“Provided that this sub-clause shall not apply to goods notified in Appendix 3C of the Foreign Trade Policy (2015-2020), under the Merchandise Exports from India Scheme (MEIS) in consignment of value up to five lakh rupees and involving transaction in foreign exchange;”;

(ii) in clause (c), in sub-clause (ii), for the words, “twenty five thousand”, at both the places where they occur, the words “five lakh” shall be substituted.

[F. No. 450/4/2013-Cus. -IV]

(Zubair Riaz)
Director (Customs)

Note: -The principal notification No. 36/2010-Customs (N.T.), dated the 5th May, 2010 was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 385(E), dated the 5th May, 2010 and was last amended by notification No. 28/2018- Customs(N.T.), dated the 28th March, 2018 vide number G.S.R. 296 (E), dated the 28th March, 2018.