Courier Import 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.
Regulations 4 and 5 of the 2010 courier Regulations set out how imported courier goods are packed, manifested and entered electronically, and what happens when goods remain uncleared. The entry form depends on the type of consignment: documents, gifts and samples, low value dutiable consignments, or other dutiable consignments. From 1 April 2026, new rules deal with uncleared goods.
This article reads them as amended up to Notification No. 33/2026-Customs (N.T.) dated 31 March 2026 (in force 1 April 2026). Later notifications should be checked, because no official consolidated text exists; this reading is from a TaxClue consolidated reading text. The scope of the Regulations is in our article on regulations 1 to 3.
Documents and goods are packed separately, each package with the sender's declaration of contents and total value. The courier files the Express Cargo Manifest - Import (ECM-I) in electronic form before arrival, then an electronic bill of entry in CBE-XI, CBE-XII, CBE-XIII or CBE-XIV depending on the consignment. From 1 April 2026, goods uncleared after thirty days are detained and sold or disposed of, with charges on the courier, and the courier may ask for re-export or return after fifteen days.
Packing (regulation 4)
4(1). Imported or export goods are packed separately for documents and goods. 4(2). They bear a declaration from the sender or consignor on the contents of each package and the total value. The 1998 set uses three categories; the 2010 set uses two at the packing stage, with finer distinctions at the entry stage.
The import manifest (regulation 5(1))
The Authorised Courier or his agent files, in an electronic form, a manifest for imported goods prior to its arrival, with the proper officer: the Express Cargo Manifest - Import (ECM-I) in Form A. An early filing is therefore the first step. The consignment is declared before the aircraft lands, not after.
Handling of packages (regulation 5(2))
(a) Courier packages containing imported goods are not dealt with in any manner except as directed by the Commissioner of Customs. (b) No person shall, except with the permission of the proper officer, open any package of imported goods.
Entry of goods (regulation 5(3))
The Authorised Courier, or his agent who has passed the examination referred to in regulation 8 or 19 of the licensing regulations named in the text, makes entry of imported goods in an electronic declaration, by presenting the proper bill of entry:
| Consignment | Form of bill of entry | Form |
|---|---|---|
| Documents | Courier Bill of Entry-XI (CBE-XI) | Form B |
| Gifts and samples | Courier Bill of Entry-XII (CBE-XII) | Form C |
| Low value dutiable consignments (invoice value not exceeding one lakh rupees) | Courier Bill of Entry-XIII (CBE-XIII) | Form D |
| Other dutiable consignments | Courier Bill of Entry-XIV (CBE-XIV) | Form E |
The text still refers to the Customs Brokers Licensing Regulations, 2013 for the examination; the licensing set now in force is the 2018 one, covered in our Customs Brokers Licensing Regulations articles. The forms themselves are not reproduced here.
Under Notification No. 81/2022, Forms D and E carry an item "Whether import using e-commerce (Yes/No)"; under Notification No. 33/2026, Form E (re-import details) gained further items, covered in our article on regulations 6 and 6A.
Presenting the goods (regulation 5(4))
The Authorised Courier presents the imported goods, brought by him or by his agent, to the satisfaction of the proper officer or as per instructions issued by the Board or a public notice of the Commissioner, for inspection, screening, examination and assessment. The regulation leaves the manner to those instructions and notices, which are outside the Regulations.
Uncleared goods: from 1 April 2026 (regulation 5(5) and 5(6))
Notification No. 33/2026 amended regulation 5(5) and inserted regulation 5(6) from 1 April 2026.
- Regulation 5(5). Subject to 5(6), any imported goods not taken clearance after the expiry of thirty days of arrival shall be detained by the proper officer and sold or disposed of by the person having custody, after issuing a notice to the Authorised Courier and to the declared importer, if any. The charges for storage and holding are payable by the Authorised Courier.
- Regulation 5(6). The authorised courier may request the Customs for re-export or return of the imported goods to the sender that remain uncleared after fifteen days from the date of arrival, provided the goods are not prohibited or restricted under the Act or any other law and no proceedings have been initiated by any enforcement agency.
The 1998 set contains the same two rules in nearly the same words; our article on the 1998 import clearance regulations compares them. The 2010 text adds "if any" after "declared importer".
Example: A parcel for Subansiri Tools Private Limited is a low value dutiable consignment. The courier files ECM-I before the aircraft lands and a CBE-XIII afterwards. The consignee does not respond, and nothing is cleared. After fifteen days from arrival the courier may ask for the parcel to be sent back to the foreign seller, if it is not prohibited or restricted and no agency has started proceedings. If nothing is done, after thirty days the parcel is detained and may be sold or disposed of by the custodian after notice to the courier and to Subansiri, and the courier pays the storage charges.
Practical notes
- File the manifest before arrival, through your ICEGATE registration access; the consignment type decides the entry form.
- Keep the consignee's authorisation as regulation 12 of the same Regulations requires; see our article on regulations 7 to 14.
- Track the fifteen-day and thirty-day dates for uncleared parcels.
Need help with electronic courier clearance?
If your business receives goods by courier and wants the declarations, authorisations and access arranged, our ICEGATE registration team can help set up the electronic side of clearance.
Key takeaways
- Documents and goods are packed separately, each with the sender's declaration of contents and total value.
- The ECM-I is filed electronically before arrival.
- Entry is by CBE-XI (documents), CBE-XII (gifts and samples), CBE-XIII (low value dutiable consignments) or CBE-XIV (other dutiable consignments).
- From 1 April 2026, uncleared goods are detained after thirty days and sold or disposed of on notice, with storage charges on the courier.
- The courier may request re-export or return after fifteen days if the goods are not prohibited or restricted and no proceedings are on.
Read next
- Regulations 1-3: scope and exclusions
- Regulations 6 and 6A: export clearance, drawback, RoDTEP and re-import of jewellery
- Regulations 4-6 of the Courier Imports and Exports (Clearance) Regulations, 1998
- ICEGATE: e-filing on the customs portal
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.