Regulation 3 - Definitions. - Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010

3. Definitions.- (1) In these regulations, unless the context otherwise requires - (a) Act means the Customs Act, 1962 (52 of 1962) ; (b) Authorised Courier , in relation to imported or export goods, means a person engaged in the international transportation of time-sensitive documents or goods on door-to-door delivery basis and is registered in this behalf by a 2 [Principal Commissioner of Customs or Commissioner of Customs, as the case may be] in charge of a Customs airport; (c) Customs airport means the airport declared by the Board as Customs airport under sub-regulation (1) of regulation 2 of these regulations; (d) documents includes any message, information or data recorded on paper, cards or photographs and of no commercial value which is for the time being not liable to any customs duty or subject to any prohibition or restriction on their export out of or import into India; 4 [ (da) e-commerce means buying and selling of goods through the internet on an e-commerce platform, the payment for which shall be done through international credit or debit cards and as specified by the Reserve Bank of India from time to time; ] (e) electronic declaration means the declaration of the particulars relating to the imported or export goods, lodged in the Customs Computer System at the Customs airport, either through the data-entry facility provided at the service centre or through the data communication networking facility provided from the computer system of the Authorised Courier; (f) Form means the Form appended to these regulations; (g) gifts means any bonafide gifts of articles for personal use of a value not exceeding twenty five thousand rupees per consignment in case of export goods and ten thousand rupees per consignment in case of imported goods, which are not subject to any prohibition or restriction on their export out of or import into India and for which no transfer of foreign exchange is involved; 1 [ (ga) low value dutiable consignment means an import consignment (other than documents, gifts and samples) of an invoice value not exceeding one lakh rupees. ] (h) samples means any bonafide commercial samples and prototypes of goods supplied free of charge of a value not exceeding fifty thousand rupees per consignment for exports or ten thousand rupees per consignment for imports, which are for the time being not subject to any prohibition or restriction on their export out of or import into India and for which no transfer of foreign exchange is involved; (i) service centre means the place specified by the 2 [Principal Commissioner of Customs or Commissioner of Customs, as the case may be] where data entry, for the purpose of lodgement of declaration or submission of any information, is carried out; 3 [ (j) Goods and Services Tax Identification Number (GSTIN) means the number assigned under rule 3 of the Goods and Services Tax Registration Rules, 2017 ] (2) The words used and not defined in these regulations but defined in the Act shall have the meanings respectively assigned to them in that Act . ----------------------------------------- Notes:- 1. Inserted vide Notification 26/2011-Cus(NT), dated 01/04/2011 2. Substituted vide Not. 56/2014 - Dated 6-8-2014 3. Inserted vide Not. 67/2017 - Dated 30-6-2017 4. Inserted vide NOTIFICATION No. 57/2022-Customs (N.T.) dated 30-06-2022