Introduction - CBEC's Customs Manual 2025 - Customs

Chapter 17: Import and Export through Courier 1. Introduction: 1.1 Imports and exports through courier are becoming increasingly popular. At present, the courier clearances are allowed both under manual mode as well as electronic mode. The courier clearances under the manual mode are governed by Courier Imports and Exports (Clearance) Regulations, 1998, and courier clearance under electronic mode are governed by Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010. The courier goods are cleared through a fast-track basis on observance of simple formalities by courier companies. Examination of parcels is kept to the minimum and clearance is allowed on the basis of selective scrutiny of documents. The duty, where leviable, is paid by the courier company on behalf of importers/exporters before taking delivery of the parcels. 1.2 The facility of imports and exports through courier mode is allowed to only to those courier companies which are registered by the Customs. These courier companies are called Authorised Couriers . The courier parcels are normally carried by passenger/ cargo aircrafts. In the case of clearance through Land Customs Stations (LCS), other mode of transport is used. Both of them are allowed to file the Courier Import Manifest. 1.3 At present, the courier facility of courier clearance is available at 14 Customs airports in Ahmedabad, Bengaluru, Chennai, Cochin, Delhi, Hyderabad, Jaipur, Kolkata, Mumbai, Trivandrum, Coimbatore, Calicut, Tiruchirapalli, Nashik and Land Customs Stations at Petrapole and Gojadanga. The Courier clearances under the electronic mode of Customs clearance are made operational at 9 locations i.e., Bangalore, Mumbai, Delhi Chennai, Cochin, Ahmedabad, Jaipur, Kolkata and Hyderabad. 1.4 The scheme of Customs clearance of imports and exports by courier mode introduces certain procedural relaxation. Such imports and exports shall, however, continue to be governed by the applicable provisions of the FTP or any other law, for the time being in force.