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Courier Imports and Exports (Electronic Declaration and Processing) Second Amendment Regulations, 2022

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..... .) New Delhi, the 23rd September 2022 G.S.R. 722 (E).- In exercise of the powers conferred by section 157 read with section 84 of the Customs Act, 1962 (52 of 1962) , the Central Board of Indirect Taxes and Customs hereby makes the following regulations further to amend the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 , namely: - .....

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..... d, namely: - E-commerce import (6A) Whether import using e-commerce (Yes/No) ; (iii) in Form HA , for the heading B.1, and the entries relating thereto, the following shall be substituted, namely: - B.1 If answer to column (12) in Table B is 'Yes' and the export consignment c .....

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