CBIC Extends Export-Related Benefits for Courier Mode Exports

In a move that significantly enhances the ease of doing business for exporters, the Central Board of Indirect Taxes and Customs (CBIC) has amended the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 through Notification No. 60/2024-Customs (NT) dated 12th September 2024. These amendments extend critical export-related benefits, such as Duty Drawback, RoDTEP, and RoSCTL, to exports made through courier mode.

Key Amendments at a Glance

The newly introduced amendments aim to streamline the export process for courier shipments, ensuring that exporters can now claim benefits more easily and efficiently. Some of the key changes include:

• Incorporation of Duty Drawback, RoDTEP, and RoSCTL: The regulations now explicitly provide for these benefits, which were not earlier available for courier mode exports. This step ensures that exporters using the courier mode can claim these critical export incentives.
• Introduction of the ‘Electronic Integrated Declaration’: A reference to this declaration, filed on the Indian Customs EDI System (ICES), has been included, aligning the courier mode exports with the broader shipping regulations under the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019.
• Courier Export Manifest (CEM) Exemption: The amendments specify that the Courier Export Manifest (CEM) need not be filed for shipments claiming Duty Drawback, RoDTEP, or RoSCTL. Instead, such shipments will be covered under the Export General Manifest (EGM), streamlining the documentation process for exporters.

Why the Change?

The Express Cargo Clearance System (ECCS), which handles courier import and export shipments at International Courier Terminals (ICTs), has inherent limitations in processing certain export-related payments like Duty Drawback, RoDTEP, and RoSCTL. To overcome this, CBIC has decided to shift the processing of these payments to ICES at ICTs. ICES has the necessary infrastructure, including scroll generation and integration with Public Financial Management System (PFMS), to process payments efficiently.

How Will This Work?

Here’s a breakdown of the new procedure:

1. Shipping Bill Filing via ICEGATE: Authorised Couriers claiming export-related benefits such as Duty Drawback, RoDTEP, or RoSCTL will now file their Shipping Bills on ICEGATE based on their existing Courier Registration granted by their jurisdictional Customs formation.
2. Custodian Registration: The Custodians operating the ICTs must get registered on ICEGATE for handling the registration of export goods and facilitating the exchange of custodian-related messages. After the registration, the goods will be examined at the ICT.
3. Logistics and Customs Clearance: While the physical logistics, such as handling and examination of the courier shipments, will continue to be handled at ICTs, the customs clearance process, including the processing of export-related payments, will now be carried out through ICES.

What’s Next?

To ensure a smooth transition and understanding of the new process, CBIC will issue an advisory through DG Systems. This advisory will elaborate on the new modalities, providing clear guidance to all stakeholders involved.

I Conclude that, CBIC amendments mark a significant step toward making export benefits more accessible to courier shipments, encouraging more businesses to use this mode of export. By shifting the payment processing to ICES, CBIC ensures smoother, faster, and more efficient transactions for exporters, promoting India’s overall export growth.

Stay tuned for further updates and advisories from CBIC as the new procedures come into effect, benefiting exporters across the country.