Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010

Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 Notification No. 36/2010 -Cus. (N.T.), dated 05-05-2010. amended by Notification No. 26/2011-Cus. (N.T.), dated 01/04/2011> Clarified by Circular No. 21/2011-Cus. (N.T.), dated 18/04/2011 In exercise of the powers conferred by section 157 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations, namely:- 1. Short title and commencement. (1) These regulations may be called the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010. (2) They shall come into force on the date of their publication in the Official Gazette. 2. Application. (1) These regulations shall apply for assessment and clearance of imported or export goods, carried by an Authorised Courier by air, on behalf of a consignee or consignor at such Customs airports and in such form and to such extent, as the Board may, by notification, declare for the purposes of these regulations in this behalf. These regulations shall not apply to: (a) the following imported goods requiring testing of samples thereof or reference to the relevant statutory authorities or to experts before their clearance, namely:- (i) animals and parts thereof, plants and parts thereof; (ii) perishables; (iii) publications containing maps depicting incorrect boundaries of India; (iv) precious and semi-precious stones, gold or silver in any form; (b) import or export of goods under any export promotion scheme other than Export Oriented Unit (EOU) scheme and similar schemes referred to in Chapter 6 of the Foreign Trade Policy 2009-14. (c) the following export goods, namely:- (i) the goods which are subject to levy of any duty on their exports; (ii) goods where the valu

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