Regulation 2 - Application - Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010

02 . Application.- (1) These regulations shall apply 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 for the purposes of these regulations in this behalf. (2) These regulations shall not apply to: (a) the following imported goods requiring testing of samples thereof or reference to the relevant statutory authorities or to experts before their clearance, namely:- (i) animals and parts thereof, plants and parts thereof; (ii) perishables; (iii) publications containing maps depicting incorrect boundaries of India; 5 [ (iv) precious and semi-precious stones, gold or silver in any form, except to the extent of re-import specified in sub-regulation (4); ] 1 [ 9 [ (b) import or export of goods under any export promotion scheme other than Duty Drawback, Remission of Duties and Taxes on Exported Products (RoDTEP) and Rebate of State and Central Taxes and Levies (RoSCTL) schemes referred to in Chapter 4 of the Foreign Trade Policy 2023 and Export Oriented Unit (EOU) scheme, and similar schemes referred to in Chapter 6 of the Foreign Trade Policy 2009-14 or2015-20 or 2023, as the case may be; ] 7 [****]] (c) the following export goods, namely:- (i) the goods which are subject to levy of any duty on their exports; (ii) goods where the value of the consignment is above rupees 8 [ ten lakh ] and transaction in foreign exchange is involved: Provided that the limit of rupees 8 [ ten lakh ] as provided in this sub-clause shall not apply to such export consignments where the G.R. Waiver or specific permission has been obtained from the Reserve Bank of India. 4 [ (3) Notwithstanding anything contained in sub-regulation (2), these regulations shall apply to the import of and export of vaccines in relation to COVID-19. ] 6 [ (4) These regulations shall also apply to re-import of, - (i) jewellery made of precious metals, whether or not studded or set with precious and semi-precious stones, classified under CTH 7113 but excluding CTSH 71131190 and CTSH 71131960 of the First Schedule of the Customs Tariff Act, 1975(51 of 1975), and (ii) imitation jewellery classified under CTH 7117 of the First Schedule of the Customs Tariff Act, 1975, sold and exported by an exporter using the courier mode through an e-commerce platform and returned through the same platform, using the same mode, subject to conditions and restrictions, as specified in regulation 6A. ] **************** NOTES:- 1. Substituted vide Notification No. 28/2018-Customs (N.T.) - Dated 28-03-2018 , before it was read as, (b) import or export of goods under any export promotion scheme other than Export Oriented Unit (EOU) scheme and similar schemes referred to in Chapter 6 of the Foreign Trade Policy 2009-14 . 2. Substituted vide Notification No. 69/2018-Customs (N.T.) dated 03-08-2018 before it was read as Provided that this clause shall not apply to goods notified in Appendix 3C of the Foreign Trade Policy (2015-2020), to be exported from Chennai, Delhi and Mumbai airports under the Merchandise Exports from India Scheme (MEIS) in consignment of value up to twenty-five thousand rupees and involving transaction in foreign exchange. 3. Substituted vide Notification No. 69/2018-Customs (N.T.) dated 03-08-2018 before it was read as twenty five thousand 4. Inserted vide NOTIFICATION NO. 115/2020-Customs (N.T.) dated 30-12-2020 5. Substituted vide NOTIFICATION No. 57/2022-Customs (N.T.) dated 30-06-2022 before it was read as, (iv) precious and semi-precious stones, gold or silver in any form; 6. Inserted vide NOTIFICATION No. 57/2022-Customs (N.T.) dated 30-06-2022 7. Omitted vide Notification No. 23/2023-Customs (N.T.), dated 31.03.2023 , before it was read as, 2 [ Provided that this sub-clause shall not apply to goods notified in Appendix 3C of the Foreign Trade Policy (2015-2020), under the Merchandise Exports from India Scheme (MEIS) in consignment of value up to five lakh rupees and involving transaction in foreign exchange; ] 7a. Substituted vide Notification No. 23/2023-Customs (N.T.), dated 31.03.2023 before it was read as, : 8. Substituted vide Notification No. 23/2023-Customs (N.T.), dated 31.03.2023 before it was read as, 3 [ five lakh ] 9. Substituted vide Notification No. 60/2024-Customs (N.T.) dated 12-09-2024 before it was read as, (b) import or export of goods under any export promotion scheme other than Export Oriented Unit (EOU) scheme and similar schemes referred to in Chapter 6 of the Foreign Trade Policy 2009-14 or 2015-20, as the case may be 7a [ ; ]