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 to 6 of the Courier Imports and Exports (Clearance) Regulations, 1998 are the working rules of the older courier route: how goods are packed, the statements and bills of entry filed on import, what happens to goods nobody clears (with new rules from 1 April 2026), and how export entries are made.
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. Later notifications should be checked, because no official consolidated text exists; this reading is from a TaxClue consolidated reading text. The courier route is explained at the Act level in sections 83 and 84 of the Customs Act.
Goods are packed separately in documents; samples and gifts; and dutiable or commercial goods, with a sender's declaration of contents and value on each package. On import, the courier files statements and the bill of entry; goods not cleared within thirty days of arrival are detained and sold or disposed of, with storage charges on the authorised courier, and the courier may request re-export or return after fifteen days if the goods are not prohibited or restricted and no proceedings are on. On export, entry is in the Courier Shipping Bill forms, and goods not exported within seven days may be disposed of.
Packing (regulation 4)
4(1). Import and export goods are packed separately in identifiable courier company bags with appropriate labels in three categories: (a) documents; (b) samples and gifts; and (c) dutiable or commercial goods. 4(2). Each package carries the sender's declaration about contents and value. The category decides the later route. A business that ships regularly by courier should also keep its IEC registration in order.
Clearance of import goods (regulation 5)
| Sub-reg | Rule |
|---|---|
| 5(1)(a) | The on-board courier, authorised courier, person in charge of the aircraft or authorised agent of the courier service files a statement immediately on arrival of the goods at the airport or land customs station, in Form CBE-I or CBE-VI as applicable |
| 5(1)(b) | The authorised courier files a statement in Form CBE-II or CBE-VII |
| 5(2) | Courier bags are not dealt with except as directed by the Commissioner; no one opens packages without the proper officer's permission |
| 5(3) | The authorised courier, or his agent who has passed the examination referred to in the Regulations, makes entry by presenting a bill of entry in Form CBE-III, CBE-IV, CBE-V, CBE-VIII, CBE-IX or CBE-X as applicable |
| 5(3), first proviso | The authorised courier (or the agent), the consignee or a customs house agent on his behalf may instead file a bill of entry in the form under the Bill of Entry (Forms) Regulations, 1976 for clearance of any imported goods |
| 5(3), second proviso | For the goods listed, entry must be in the 1976 form |
| 5(4) | The authorised courier presents all imported goods for examination and assessment |
The second proviso list: (i) goods for which exemption applicable to 100 per cent export oriented undertakings or FTZ units is claimed; (ii) goods imported under the Export Promotion Capital Goods Scheme, Duty Entitlement Pass Book Scheme or Duty Exemption Scheme or the relevant policy then in force; (iii) goods imported against any other licence under the Foreign Trade (Development and Regulation) Act, 1992; (iv) goods imported by or on behalf of a person related to the consignor within the meaning of rule 2 of the Customs Valuation Rules, 1988; (v) goods for which the proper officer directs a bill of entry in that form; and (vi) goods having a declared value of more than one lakh rupees.
Note that (vi) is a long-standing form-selection rule, not a limit on the courier route itself. The courier consignment value cap that applied to exports was removed from 1 April 2026; see our article on regulations 1 to 3.
Uncleared goods: the 2026 rule (regulation 5(5) and 5(6))
Notification No. 34/2026 substituted regulation 5(5) and inserted regulation 5(6) from 1 April 2026. The notification text does not carry the figure "(5)"; the consolidated reading text numbers it for convenience, so read the words rather than the number.
- 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. The charges for storage and holding are payable by the authorised courier.
- Regulation 5(6). The authorised courier may request re-export or return to the sender of imported goods 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 earlier version of 5(5) (from 1999) said uncleared goods "shall be detained by the Customs and shall be disposed of after issuing a notice to the Authorised Courier after the expiry of a period of thirty days"; the 2026 version adds the declared importer to the notice, names the custodian as the seller and keeps the charge on the courier. Importers should not assume that goods will be held indefinitely: after thirty days they can be disposed of.
Example: A parcel for Betwa Electronics Private Limited arrives on 1 June and nobody files a bill of entry. From 16 June, the authorised courier may ask for it to be returned to the sender if the goods are neither prohibited nor restricted and no agency has started proceedings. If nothing happens, after thirty days the goods are detained and may be sold after a notice to the courier and to the importer named in the declaration.
Clearance of export goods (regulation 6)
6(1). The authorised courier files a statement before departure of the flight (or before crossing the international border at the land customs station) in Form CSB-I, CSB-II, CSB-V, CBEx-I or CBEx-II, as applicable.
6(2). Courier bags are not dealt with after presentation except as directed by the Commissioner, and no package is opened except with the proper officer's permission.
6(3). The authorised courier (or his agent who has passed the examination referred to) makes entry of export goods in a shipping bill in Form CSB-I, CSB-II, CSB-V, CBEx-I or CBEx-II before presenting it.
- First proviso. For goods specified in Appendix 3C of the Foreign Trade Policy (2015-20) and for other commercial goods not covered under regulation 2(2)(e), where transaction in foreign exchange is involved, the entry is in Form CSB-V. Notification No. 34/2026 omitted the words "value of the consignment is up to rupees ten lakh and" from this proviso, from 1 April 2026. Earlier, "five lakh" had been replaced by "ten lakh" in 2023, and the cap now appears in neither place.
- Further proviso. For the goods listed (goods from 100 per cent export oriented undertakings or FTZ units and similar zone units; goods under the export promotion capital goods, DEPB or duty exemption schemes; goods under a drawback claim; goods needing an export licence; goods for which the proper officer directs a shipping bill), entry is in the form under the Shipping Bill and Bill of Export (Form) Regulations, 1991, processed at the air cargo complex or the relevant unit or zone, after which the officer may, if requested by the exporter, hand the goods over to a courier agency for onward despatch on conditions he imposes. The 1991 regulations are superseded by the 2017 forms regulations, covered in our article on the Shipping Bill and Bill of Export (Forms) Regulations, 2017.
6(4). The authorised courier presents the export goods for inspection, examination and assessment.
6(5). Export goods brought into the customs area and not exported within seven days of arrival, or within such extended period as the proper officer permits where the delay is due to reasons beyond the courier's control, may be detained and disposed of after issuing notice to the courier; storage and handling charges are payable by the courier.
The electronic counterpart of this set, with a different form system, is covered in our article on regulations 4 and 5 of the 2010 Regulations.
Need help with courier clearance?
If a courier shipment is held up, an export needs the right shipping bill form or an importer wants to know whether goods can be returned, our IEC registration team can review your registration and the steps that follow.
Key takeaways
- Pack documents, samples and gifts, and dutiable or commercial goods separately, each package with the sender's declaration.
- Imports need statements on arrival and a bill of entry; listed goods, including goods declared at more than one lakh rupees, use the 1976 bill of entry form.
- From 1 April 2026: uncleared imports are detained and may be sold or disposed of after thirty days, on notice to the courier and importer, with charges on the courier; the courier may seek re-export or return after fifteen days.
- Export entries use the CSB or CBEx forms; CSB-V no longer carries the value words.
- Exports not shipped within seven days may be disposed of after notice.
Read next
- Regulations 1-3: scope and definitions
- Regulations 7-14: registration, bond, obligations and deregistration
- Regulations 4 and 5 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.