In exercise of the powers conferred by section 157 read with section 84 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations to further amend the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, namely: -

1. Short title and commencement.-

(1) These regulations may be called the Courier Imports and Exports (Electronic Declaration and Processing) (Second Amendment) Regulations, 2023.

(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 Form HA, in the table, under heading D, under column (A), for the words, letters, numbers and brackets

"Whether export consignment contains jewellery falling under CTH 7117 or CTH 7113 (Yes/ No)",

the words, letters, numbers, and brackets

"If export consignment contains jewellery falling under CTH 7117 or CTH 7113, please state whether the facility of re-import will be availed for the said jewellery (Yes/No)", shall be substituted.

[F. No. 455/03/2020-Cus.V]

(Harish Kumar)

Under Secretary to the Govt. of India

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, vide notification No. 23/2023-Customs (N.T.), dated the 31st March 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 244(E), dated the 31st March 2023.