Courier Export 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.
Regulation 6 of the 2010 courier Regulations governs how exports move by authorised courier: the export manifest, the Courier Shipping Bill forms, the special route for exports under Duty Drawback, RoDTEP and RoSCTL, and the seven-day rule. Regulation 6A, inserted in 2022, sets the conditions for the re-import of returned jewellery sold through e-commerce platforms. Several forms were also amended between 2022 and 2026.
This article reads them as amended up to Notification No. 33/2026-Customs (N.T.) dated 31 March 2026 (in force 1 April 2026), 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.
Exports by courier are entered in CSB-III (documents), CSB-IV (specified gifts and samples) or CSB-V (other commercial goods involving transfer of foreign exchange). Since 12 September 2024, exports under Duty Drawback, RoDTEP or RoSCTL are entered in the electronic integrated declaration under the Shipping Bill (EIDPP) Regulations, 2019, by an authorised courier or agent who has passed the broker examination, and no courier export manifest is needed for them. Goods not exported within seven days may be disposed of after notice.
Export clearance (regulation 6)
| Sub-reg | What it provides |
|---|---|
| 6(1) | Except where the export is under Duty Drawback, RoDTEP or RoSCTL (inserted by 60/2024), the courier or his agent files in electronic form, on or after the date the Board specifies by notification, a Courier Export Manifest (CEM) in Form F before export |
| 6(2) | Courier packages containing export goods are not dealt with after presentation of documents except as directed by the Commissioner; no one opens packages without the proper officer's permission |
| 6(3) | The authorised courier or his agent who has passed the examination in regulation 6 or 13 of the Customs Broker Licensing Regulations, 2018 makes entry in CSB-III for documents (Form G), CSB-IV for bona fide gifts, commercial samples and prototypes, and re-export of durable containers and accessories imported in relation to COVID-19 vaccines (Form H), or CSB-V for any other commercial goods involving transfer of foreign exchange (Form HA) |
| 6(3) proviso | Where the export is under Duty Drawback, RoDTEP or RoSCTL, the courier or agent who has passed that examination makes entry in the electronic integrated declaration referred to in the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019 |
| 6(4) | The courier presents the export goods for inspection, screening, examination and assessment, as the proper officer is satisfied or as per Board instructions or public notice |
| 6(5) | Export goods brought into the customs area and not exported within seven days of arrival, or within an extended period permitted for reasons beyond the control of the courier and declared exporter, may be detained and sold or disposed of by the person having custody, after notice to the courier and the declared exporter, provided storage and handling charges are paid by the courier |
Under 60/2024, the words "goods notified in Appendix 3C of the Foreign Trade Policy (2015-20), to be exported under the Merchandise Exports from India Scheme (MEIS) or" were also omitted from the CSB-V description. For what the shipping bill route means, see our article on the Shipping Bill (EIDPP) Regulations, 2019. For claims on drawback through postal and other exports, see our sister article on rules 12 to 14 of the Drawback Rules, 2017, and for the scheme itself the RoDTEP article.
Example: Zuari Home Decor Private Limited exports a parcel of cushion covers by courier and claims RoDTEP. After the 2024 amendment, the entry is in the electronic integrated declaration under the 2019 regulations, filed by the courier or agent who has passed the broker examination, and the CEM is not required for it. If the same company sent a sample parcel with no scheme claim, it would use CSB-IV or CSB-V as the type of goods dictates. Our GST refund on exports service covers the refund side of exports.
Re-import of returned jewellery (regulation 6A)
Regulation 6A, inserted by Notification No. 57/2022, applies to re-import of returned jewellery (precious-metal jewellery of heading 7113, excluding two stated sub-headings) or imitation jewellery (heading 7117) exported through the courier mode on an e-commerce platform, as in regulation 2(4). The conditions are:
- (a) The courier files the Courier Bill of Entry for the same IEC holder and at the same international courier terminal where the corresponding CSB-V was filed.
- (b) The return transaction is initiated by the same consignee on the same platform; a courier agent or logistics provider in the consignee's country may initiate it if the product could not be cleared for import there.
- (c) An image of the return confirmation page is uploaded on the Express Cargo Clearance System while filing.
- (d) The reason for re-import is given and the item returns with original packing.
- (e) The exporter keeps a valid IEC and the Registration-cum-Membership Certificate of the Gems and Jewellery Export Promotion Council.
- (f) The FOB value was not more than twenty-five thousand rupees when exported.
- (g) The bill of entry is filed no later than forty-five days from the date of the corresponding Let Export Order.
- (h) The export is reconciled by proper filing of the Export General Manifest.
- (i) Each bill of entry includes item-wise details corresponding to the CSB-V.
- (j) The returned item conforms to the description and specifications in the CSB-V.
- (k) Total CIF value of such re-imports for an IEC holder in a financial year does not exceed 2% of the total FOB value of the specified jewellery exported in the previous financial year by courier, or one lakh rupees, whichever is greater.
- (l) The number of bills of entry for such returns in a financial year does not exceed 5% of the number of CSB-V filed in the previous year for such jewellery, or ten, whichever is greater.
- (m) For the financial year 2022-23, the total CIF value did not exceed fifty thousand rupees and the number of bills five, notwithstanding (k) and (l).
- (n) Any tax benefit arising at export is neutralised.
- (o) The identity of the item is established as the same as exported, not altered or enhanced.
Clause (m) applied only to 2022-23 and is now historical. These figures are conditions on returns, not courier consignment caps.
Changes to Forms D, E and HA (Part B)
The forms themselves are not reproduced; the notified changes were:
- Notification No. 81/2022 (23 September 2022). Form D item 18A, Form E column 6A and Form HA heading B.1 were substituted: "Whether import using e-commerce (Yes/No)" for Forms D and E; for Form HA heading B.1, a question on e-commerce operator, payment or transaction ID, order number and order date where the consignment contains jewellery of heading 7117 or 7113.
- Notification No. 43/2023 (15 June 2023). Form HA heading D, column (A): the question was changed to ask, for such jewellery, whether the re-import facility will be availed (Yes/No).
- Notification No. 33/2026 (from 1 April 2026). In Form E, under the sub-heading on shipping bill details in case of re-import, an item "Any other reason (Please specify)" was added at A.3, and items inserted for Return Airway Bill No, whether the export cleared customs of the destination country, whether the export was an e-commerce export (with URL), whether export benefits were claimed and, if so, whether neutralised.
Need help with courier exports and refunds?
If you export by courier and want to line up your shipping bills, duty drawback, RoDTEP and GST refund, our GST refund on exports team can map the documents and timelines.
Key takeaways
- Courier exports use CSB-III, CSB-IV or CSB-V; CSB-V is for other commercial goods involving transfer of foreign exchange.
- Exports under Duty Drawback, RoDTEP or RoSCTL go through the electronic integrated declaration of the 2019 regulations, and need no CEM.
- Goods not exported within seven days may be sold or disposed of after notice.
- Regulation 6A sets fifteen conditions for re-import of returned jewellery, including a forty-five day window and annual percentage limits.
- Forms D, E and HA were amended in 2022, 2023 and 2026.
Read next
- Regulations 4 and 5: import clearance
- Regulations 1-3: scope and exclusions
- Shipping Bill (EIDPP) Regulations, 2019
- RoDTEP scheme: remission of duties and taxes on exported products
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.