Categories of Goods Imported by Courier

• Documents : These include messages, information, or data recorded on paper, cards, or photographs that have no commercial value. Such goods do not attract any duty or are subject to prohibition or restriction on their import or export.
• Samples : Bonafide commercial samples and prototypes of goods supplied free of charge, with a value not exceeding Rs. 10,000/-. These items are allowed to be imported subject to any prohibition or restriction and do not involve the transfer of foreign exchange.
• Gifts : In terms of para 2.26 of Foreign Trade Policy, import of goods, including those purchased from e-commerce portals, through post or courier, where customs clearance is sought as gifts, is prohibited except for life saving drugs/medicines and Rakhi (but not gifts related to Rakhi).
• Low-Value Dutiable or Commercial Goods : Goods with a declared value of up to Rs. 1,00,000
• Dutiable or Commercial Goods : Goods with a declared value exceeding Rs. 1,00,000

Customs Declaration Forms

The prescribed forms for filing Customs declarations electronically for clearance of import shipments through courier mode are:

• Courier Bill of Entry-XI (CBE-XI): For import of documents in form B.
• Courier Bill of Entry-XII (CBE-XII): For import of free gifts and samples in form C.
• Courier Bill of Entry-XIII (CBE-XIII): For import low-value dutiable consignments in form D (for declared value upto Rs. 1,00, 000/-)
• Courier Bill of Entry-XIV (CBE-XIV): For other Dutiable Consignments in form E (for declared value more than Rs. 1,00,000/-)

Import of Goods not allowed through Courier

• Precious and semi-precious cargo
• Animals and plants
• Perishables
• Publications containing maps depicting incorrect boundaries of India;
• Precious and semi-precious stones, gold or silver in any form
• Goods under Export Promotion Schemes including EOU scheme, except Drawback, RoDTEP and RoSCTL schemes.
• Goods exceeding weight limit of 70 kgs. (Individual packages) imported though courier under manual mode. However, under the electronic mode, no such restriction regarding weight has been provided.

E-Commerce Procedure for Jewellery Re-Import

The Courier Import and Exports (Electronic Declaration and Processing) Regulations, 2010 have been amended vide Notification No. 57/2022-Customs (N.T.) dated 30.06.2022. The regulations apply to re-import of, -(i) jewellery made of precious metals, whether or not studded or set with precious and semi-precious stones, classified under CTH 7113 but excluding CTSH 71131190 and CTSH 71131960 of the First Schedule of the Customs Tariff Act, 1975(51 of 1975), and (ii) imitation jewellery classified under CTH 7117 of the First Schedule of the Customs Tariff Act, 1975.