Regulation 2 - Definitions - Export Entry (Post Export Conversion In Relation To Instrument Based Scheme) Regulations, 2025

2. Definitions . (1) In these regulations, unless the context otherwise requires, - (a) Act means the Customs Act, 1962 (52 of 1962) ; (b) conversion means amendment of the declaration made in the export entry to any one or more instrument based scheme, after the export goods have been exported; (c) export entry means entry relating to export as defined in clause (16) of section 2 of the Act and includes an entry made in the Shipping Bills or Bills of Exports under section 50 or entries made for goods to be exported by post or courier under section 84 of the Act; (d) instrument based scheme means a scheme involving utilisation of instrument referred to in explanation 1 to sub-section (1) of section 28AAA of the Act; (e) jurisdictional Chief Commissioner of Customs means the Principal Chief Commissioner or Chief Commissioner of Customs who has jurisdiction over the Customs station from where the export has taken place; (f) jurisdictional Commissioner of Customs means the Principal Commissioner or Commissioner of Customs who has jurisdiction over the Customs station from where the export has taken place. (2) Words and expressions used in these regulations and not defined but defined in the Act, shall have the same meanings as assigned to them in the Act.