The CBIC vide Notification No. 43/2023-Customs (N.T.) dated June 15, 2023 notified the Courier Imports and Exports (Electronic Declaration and Processing) (Second Amendment) Regulations, 2023. This amendment is made under the authority of the Customs Act, 1962. The regulations, which will become effective upon their publication in the Official Gazette, aim to modify the Courier Imports and Exports (Electronic Declaration and Processing) Regulations of 2010.

The specific amendment involves Form HA within the 2010 regulations. Under heading D and column (A) of the table, the existing question concerning the presence of jewelry falling under Customs Tariff Heading (CTH) 7117 or CTH 7113 will be replaced. The new wording will require a declaration regarding whether the export consignment containing such jewelry intends to utilize the facility of re-import. The declaration will need to indicate either “Yes” or “No” for availing this facility.

Notification reference link : https://taxinformation.cbic.gov.in/view-pdf/1009752/ENG/Notifications