The Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, outlines the procedures for importing and exporting goods via courier services, focusing on electronic declarations and processing.

• Purpose: These regulations, issued by the Central Board of Excise and Customs, aim to streamline the import and export process for goods transported by couriers, emphasizing electronic declarations and processing.
• Key Aspects:
• Electronic Declarations: The regulations mandate the use of electronic declarations for both import and export goods, including manifests and bills of entry.
• Authorized Couriers:The regulations define an "Authorized Courier" as a person engaged in the international transportation of time-sensitive documents or goods on a door-to-door basis, registered by a Commissioner of Customs.
• Obligations of Authorized Couriers: Authorized couriers have specific obligations, including obtaining authorization from consignees for clearance, filing electronic declarations, and advising consignors/consignees to comply with customs regulations.
• Penalties: Contravention of the regulations or failure to comply with the provisions can lead to penalties.

For more details, refer to the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010.