CBIC announces export-related benefits for courier exports, simplifying processes via ICES for Duty Drawback, RoDTEP, and RoSCTL claims.
In a move to streamline export processes and extend key benefits to courier-based exports, the Central Board of Indirect Taxes and Customs (CBIC) has amended the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010. The announcement, made via Notification No. 60/2024-Customs (NT) dated September 12, 2024, introduces significant changes aimed at simplifying customs clearance and ensuring exporters can access Duty Drawback, RoDTEP (Remission of Duties and Taxes on Export Products), and RoSCTL (Rebate of State and Central Taxes and Levies) benefits for shipments made through courier mode.
Key Amendments to the Regulations:
- Inclusion of Export Benefits:
The amendments explicitly provide for the inclusion of Duty Drawback, RoDTEP, and RoSCTL schemes within the regulations. These export incentives, which were previously not easily accessible through the Express Cargo Clearance System (ECCS), will now be extended to courier shipments. - Use of Indian Customs EDI System (ICES):
Given the limitations of the ECCS in processing payments for the above-mentioned schemes, the CBIC has decided to shift these export shipments to the Indian Customs EDI System (ICES). ICES has the necessary capabilities, such as scroll generation and integration with the Public Financial Management System (PFMS), to efficiently process export-related payments. - Electronic Integrated Declaration Reference:
A reference to the ‘electronic integrated declaration’ filed through the Indian Customs EDI System (ICES) has been incorporated into the regulations in alignment with the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019. This aims to simplify the declaration process and enhance digital integration for exporters. - Filing of Courier Export Manifests (CEM):
Under the new rules, authorised couriers must file a Courier Export Manifest (CEM) for all courier-based exports. However, when exporters claim benefits under the Duty Drawback, RoDTEP, or RoSCTL schemes, the shipments will follow the Export General Manifest (EGM) procedure, ensuring the benefits are processed smoothly.
Logistics and operational changes:
To implement these changes, several logistical adjustments have been outlined:
- Shipping Bill Filing on ICEGATE:
Authorised couriers will now file shipping bills via ICEGATE, the Indian Customs’ electronic platform, for shipments eligible for the above export benefits. This process will be handled under the existing courier registration, and the shipping bills will be processed through the ICES application. - Registration of Custodians:
Custodians operating International Courier Terminals (ICTs) will need to register themselves on ICEGATE to handle the export goods. This includes registration of goods and exchange of related messages between the customs and courier operators. Physical handling and examination of goods will continue to take place at the ICTs, while customs clearance will be conducted using the ICES system.
Advisory and Public Notice:
To ensure all stakeholders, including couriers and customs officials, are well-informed, the CBIC has announced that a detailed advisory will be issued by the Directorate General of Systems and Data Management (DG Systems). Additionally, all Commissioners of Customs with jurisdiction over ICTs have been directed to issue Public notices to further explain the new modalities and logistics to concerned stakeholders.
Implications for Exporters and Stakeholders:
The amendments offer a significant boost to exporters using courier services, particularly small businesses and e-commerce operators, by making it easier to access critical export-related incentives. By integrating the ICES system for these shipments, the CBIC aims to enhance efficiency, reduce delays, and ensure a smoother export process. This step is expected to improve the ease of doing business in the export sector and align with the government’s larger goal of facilitating seamless cross-border trade.
Exporters and logistics providers are encouraged to review the new procedures and ensure compliance with the updated regulations to benefit from the extended incentives. Any challenges in the implementation of these new processes can be reported to the CBIC for resolution.
This move marks a crucial development in India’s ongoing efforts to boost its export sector, particularly by leveraging the growth of the e-commerce industry and the expanding role of courier services in global trade.
