Courier Imports explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
The Courier Imports and Exports (Clearance) Regulations, 1998 are the older of two sets that govern goods carried by authorised couriers. Regulations 1 to 3 say which goods they cover, which are excluded and what the key terms mean. Two amendments matter most: the 2023 raising of a figure, and the 2026 removal of the consignment value cap with effect from 1 April 2026.
This article reads them as amended up to Notification No. 34/2026-Customs (N.T.) dated 31 March 2026 (in force 1 April 2026), which follows Notification No. 22/2023-Customs (N.T.) dated 31 March 2023 (in force 1 April 2023). Later notifications should be checked, because no official consolidated text exists; this reading is from a TaxClue consolidated reading text. The legal basis is in sections 83 and 84 of the Customs Act.
The Regulations apply to assessment and clearance of goods carried by Authorised Couriers on incoming or outgoing flights or by any other mode of transport, for a commercial consideration. They exclude goods from non-listed airports, packages over seventy kilograms, goods needing specific conditions under other laws, certain import goods, and certain export goods. From 1 April 2026 the consignment value cap in regulation 2(2)(e)(v) is gone, so an export consignment is no longer excluded merely because of its value.
Commencement (regulation 1)
Regulation 1 gives the title and brings the Regulations into force on the date of publication in the Official Gazette. They were made by Notification No. 87/98-Customs (N.T.) dated 9 November 1998, under section 157 read with section 84 (the enabling words substituted in 2019), in supersession of the Courier Imports (Clearance) Regulations, 1995.
Application (regulation 2(1))
The Regulations apply for assessment and clearance of goods carried by the Authorised Couriers on incoming or out-going flights or by any other mode of transport, on behalf of a consignee or consignor, for a commercial consideration.
Exclusions (regulation 2(2))
The Regulations do not apply to:
| Clause | Excluded goods |
|---|---|
| (a) | Goods imported or exported from airports other than the Customs airports at Mumbai, Delhi, Chennai, Calcutta, Bangalore, Hyderabad, Ahmedabad, Jaipur, Trivandrum, Cochin, Coimbatore, Calicut and Trichirapalli, and land customs stations other than at Gojadanga and Petrapole in West Bengal (as printed, with its nested amendments) |
| (b) | Goods where the weight of the individual package exceeds seventy kilograms |
| (c) | Goods which require specific conditions to be fulfilled under any other Act or rules or regulations under it |
| (d) | The following import goods requiring testing of samples by statutory authorities or experts before clearance: (i) animals and parts, plants and parts; (ii) perishables; (iii) publications containing maps depicting incorrect boundaries of India; (iv) precious and semi-precious stones, gold or silver in any form. Sub-clause (v) was omitted in 2003 |
| (e) | The following export goods: (i) goods subject to levy of any duty on exports; (ii) goods proposed to be exported with a claim for drawback; (iii) goods proposed to be exported under Duty Exemption Schemes, the Export Promotion Capital Goods Scheme or any other similar export promotion scheme; (iv) goods, other than those in Appendix 3C of the Foreign Trade Policy (2015-2020), for which the proper officer directs the filing of a shipping bill or bill of export in the prescribed form |
What the 2023 and 2026 amendments did
- Notification No. 22/2023 (from 1 April 2023). The proviso to (e)(iii) (which had exempted goods under the Merchandise Exports from India Scheme in consignments of a stated value) was deleted. In (e)(v) the figure "five lakh" was replaced by "ten lakh".
- Notification No. 34/2026 (from 1 April 2026). Clause (e)(v) was omitted. From 1 April 2023 to 31 March 2026 it had excluded export goods "where the value of the consignment is above rupees ten lakh and transaction in foreign exchange is involved". It no longer does.
For exporters, the practical result is that the consignment-value exclusion no longer applies. The other exclusions remain: export goods subject to duty, goods with a drawback claim and goods under export promotion schemes still fall outside these Regulations, and the electronic route for some drawback and RoDTEP exports is in the 2010 set, covered in our article on regulations 6 and 6A of the 2010 Regulations.
Gems and jewellery (regulation 2(3))
Despite sub-regulation (2), the Regulations apply to import of gems and jewellery, including samples, by Export Oriented Units or units in Export Processing Zones, and to export of cut and polished diamonds, gems and jewellery under any scheme of the Export and Import Policy 1 April 1997 to 31 March 2002 from Export Oriented Units, units in Export Processing Zones or units in the Domestic Tariff Area, "if the value of each export consignment under such export does not exceed rupees twenty lacs". Notification No. 34/2026 did not touch this sub-regulation. It refers to an expired policy period, so check the official text before relying on it.
Definitions (regulation 3)
| Term | Meaning |
|---|---|
| Authorised Courier | A person engaged in the international transportation of goods on an express door to door delivery basis, registered in this behalf by a Principal Commissioner or Commissioner of Customs |
| Documents | Any message, information or data recorded on paper, cards or photographs, of no commercial value, not liable to any customs duty or subject to any prohibition or restriction |
| Samples | Bona fide commercial samples and prototypes of goods supplied without charge, of a value not exceeding fifty thousand rupees for exports and ten thousand rupees for imports, not subject to prohibition or restriction, and for which no transfer of foreign exchange is involved |
| Gifts | Bona fide gifts of articles for personal use of a value not exceeding twenty-five thousand rupees for a consignment in case of export goods and ten thousand rupees for each consignment in case of import, not subject to prohibition or restriction, and for which no transfer of foreign exchange is involved |
| Form | A form appended to the Regulations |
| GSTIN | The number assigned under rule 3 of the Goods and Services Tax Registration Rules, 2017 |
The amounts for samples and gifts are separate from the consignment value cap that was removed in 2026; they remain in the definitions as printed. Words not defined take their meaning from the Customs Act. The footnote numbering in the held text for regulation 3 is out of step with the markers, so check the official text if you rely on the exact sample or gift amounts.
Example: Mahanadi Tea Traders Private Limited sends a ten-kilogram parcel of packaged tea to a buyer abroad through an authorised courier. The tea is not subject to export duty and no drawback is claimed. It is within the Regulations if it moves from a listed airport, provided the company has the Importer-Exporter Code the shipment needs; our IEC registration service covers that. Had it exported goods with a drawback claim, the goods would fall under the exclusion in (e)(ii).
Need help with courier imports or exports?
If you import or export small consignments by courier and are unsure whether your goods fall under these Regulations or need a shipping bill or bill of entry route, our IEC registration team can check your registration and plan the route.
Key takeaways
- The Regulations cover courier-carried goods for commercial consideration at the listed airports and the stated land customs stations.
- Packages over seventy kilograms are excluded, as are goods needing specific conditions under other laws and certain import and export goods.
- The consignment value exclusion in regulation 2(2)(e)(v) was omitted from 1 April 2026.
- Regulation 2(3) on gems and jewellery still prints a limit of twenty lacs per export consignment; check the official text.
- Samples and gifts keep separate amounts in regulation 3.
Read next
- Regulations 4-6: packing, import clearance, re-export and export
- Regulations 1-3 of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010
- Sections 83 and 84 of the Customs Act: goods imported or exported by post or courier
Disclaimer: Based on the customs regulations named above as published on the CBIC Tax Information Portal or in the Gazette and, for sets amended since 2023, the amending notifications (read through a TaxClue consolidated reading text; no official consolidated text exists), as consulted on 3 October 2026. Later notifications, fees and the Customs Act, 1962 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.