Regulations 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 (Electronic Declaration and Processing) Regulations, 2010 are the electronic counterpart of the 1998 clearance regulations. They apply at customs airports the Board notifies, and they are the set under which many e-commerce parcels move. Regulations 1 to 3 give the scope, the exclusions and the definitions. Three amendments shape them: the 2023 change, the 2024 change for drawback, RoDTEP and RoSCTL exports, and the 2026 removal of the consignment value cap.
This article reads them as amended up to Notification No. 33/2026-Customs (N.T.) dated 31 March 2026 (in force 1 April 2026), together with Notification Nos. 81/2022, 23/2023, 43/2023 and 60/2024. Later notifications should be checked, because no official consolidated text exists; this reading is from a TaxClue consolidated reading text. The Act-level source is sections 83 and 84 of the Customs Act.
The Regulations apply to goods carried by an Authorised Courier by air at the Customs airports the Board notifies. They do not apply to certain import goods, to goods under export promotion schemes other than Duty Drawback, RoDTEP and RoSCTL (and the EOU scheme), or to export goods subject to export duty. From 1 April 2026 the export consignment value exclusion in regulation 2(2)(c)(ii) is gone. A "low value dutiable consignment" means an import consignment of invoice value not exceeding one lakh rupees.
Commencement and application (regulations 1 and 2(1))
Regulation 1 names the Regulations and brings them into force on the date of publication in the Official Gazette (Notification No. 36/2010-Customs (N.T.) dated 5 May 2010). Regulation 2(1) applies them 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. Unlike the 1998 set, the airports are not listed in the Regulations; they come from the Board's notifications. Declarations are lodged electronically, so ICEGATE access matters; see our ICEGATE registration service.
Exclusions (regulation 2(2))
The Regulations do not apply to:
| Clause | What is excluded |
|---|---|
| (a) | Import goods requiring testing of samples or reference to statutory authorities or experts: animals and parts, plants and parts; perishables; publications containing maps depicting incorrect boundaries of India; and precious and semi-precious stones, gold or silver in any form, except to the extent of re-import specified in sub-regulation (4) |
| (b) | Import or export of goods under any export promotion scheme other than Duty Drawback, RoDTEP and RoSCTL schemes referred to in Chapter 4 of the Foreign Trade Policy 2023, and the EOU scheme and similar schemes referred to in Chapter 6 of the Foreign Trade Policy 2009-14, 2015-20 or 2023, as the case may be |
| (c)(i) | Export goods subject to levy of any duty on their exports |
| (c)(ii) | Omitted from 1 April 2026 by Notification No. 33/2026 |
What changed in clause (b) and clause (c)(ii)
- Clause (b), substituted by Notification No. 60/2024 from 12 September 2024. Before that, the clause excluded goods under export promotion schemes other than the EOU scheme and similar schemes, with a proviso (deleted from 1 April 2023) about goods under the Merchandise Exports from India Scheme. After the 2024 substitution, the Regulations can reach exports under Duty Drawback, RoDTEP and RoSCTL, but not other export promotion schemes. See our article on RoDTEP e-scrips for the scheme side.
- Clause (c)(ii), omitted by Notification No. 33/2026 from 1 April 2026. From 1 April 2023 to 31 March 2026 it read: "goods where the value of the consignment is above rupees ten lakh and transaction in foreign exchange is involved", with a proviso that the ten lakh limit did not apply where a G.R. Waiver or specific permission had been obtained from the Reserve Bank of India. "Five lakh" had been replaced by "ten lakh" in 2023. The clause and its proviso are now omitted.
Other applications (regulation 2(3) and (4))
- 2(3). Despite sub-regulation (2), the Regulations apply to import and export of vaccines in relation to COVID-19.
- 2(4). The Regulations also apply to re-import of jewellery made of precious metals (customs tariff heading 7113, excluding two stated sub-headings) and imitation jewellery (heading 7117), sold and exported by an exporter using the courier mode through an e-commerce platform and returned through the same platform and mode, subject to the conditions in regulation 6A. See our article on regulations 6 and 6A.
Definitions (regulation 3)
| Term | Meaning |
|---|---|
| Authorised Courier | A person engaged in the international transportation of time-sensitive documents or goods on a door-to-door delivery basis, registered by a Principal Commissioner or Commissioner of Customs in charge of a Customs airport |
| Customs airport | The airport declared by the Board under regulation 2(1) |
| Documents | Any message, information or data recorded on paper, cards or photographs, of no commercial value, not liable to customs duty or subject to prohibition or restriction |
| E-commerce | Buying and selling of goods through the internet on an e-commerce platform, with payment through international credit or debit cards as specified by the Reserve Bank of India from time to time |
| Electronic declaration | The declaration of particulars of the goods lodged in the Customs Computer System at the Customs airport, through the data-entry facility at the service centre or through the courier's own computer system |
| Gifts | Bona fide gifts for personal use not exceeding twenty five thousand rupees per consignment for exports and ten thousand rupees per consignment for imports, with no prohibition or restriction and no transfer of foreign exchange |
| Low value dutiable consignment | An import consignment (other than documents, gifts and samples) of an invoice value not exceeding one lakh rupees |
| Samples | Bona fide commercial samples and prototypes supplied without charge, not exceeding fifty thousand rupees per consignment for exports or ten thousand rupees per consignment for imports, with no transfer of foreign exchange |
| Service centre | The place specified by the Commissioner where data entry for lodgement of a declaration or submission of information is carried out |
| GSTIN | The number assigned under rule 3 of the Goods and Services Tax Registration Rules, 2017 |
The one lakh rupee figure in "low value dutiable consignment" is a classification used for choosing the import form (CBE-XIII), not a limit on courier imports. The figures for gifts and samples are definitional and remain as printed. Clause (j) of regulation 3 is blank in the copy held.
Example: Teesta Handicrafts Private Limited sells wall hangings through an online marketplace, with the buyer paying by international card. A parcel is exported by air courier under a RoDTEP claim. After the 2024 amendment, it is within the Regulations if the airport is notified; the scheme exclusion no longer shuts out RoDTEP exports, and from 1 April 2026 the parcel's value is no longer a reason to exclude it.
Need help with courier and e-commerce exports?
If you export by courier and are unsure whether the 2010 electronic route applies to your parcels, our ICEGATE registration team can help set up access and review your declarations.
Key takeaways
- The 2010 Regulations apply by air at Customs airports notified by the Board, not at a list printed in the Regulations.
- Since 12 September 2024 they can reach Duty Drawback, RoDTEP and RoSCTL exports; other export promotion schemes remain excluded.
- The export consignment value exclusion was omitted from 1 April 2026.
- Export goods subject to export duty remain excluded.
- Re-import of returned jewellery sold through an e-commerce platform is covered, subject to regulation 6A.
- "Low value dutiable consignment" means an import invoice value not exceeding one lakh rupees.
Read next
- Regulations 4 and 5: import clearance
- Regulations 6 and 6A: export clearance, drawback, RoDTEP and re-import of jewellery
- E-commerce exports under the Foreign Trade Policy, 2023: courier and postal route
- 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.