[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION(i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 23/2023-Customs (N.T.)
New Delhi, the 31st March 2023

 G.S.R…. (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 to further amend the Courier Imports and Exports
(Electronic Declaration and Processing) Regulations, 2010, namely: -

1. Short title and commencement. - (1) These regulations may be called the Courier Imports
and Exports (Electronic Declaration and Processing) Amendment Regulations, 2023.
(2) They shall come into force on the 1st April, 2023.

2. In the Courier Imports and Exports (Electronic Declaration and Processing) Regulations,
2010, in regulation 2, in sub-regulation (2), -

(i) in clause (b), the proviso shall be deleted and for the punctuation ":", the punctuation
";" shall be substituted;
(ii) in clause (c), in sub-clause (ii), for the words “five lakh”, at both the places where
they occur, the words “ten lakh” shall be substituted.

[F. No. 451/12/2022-Cus.V]
(Harish Kumar)
Under Secretary to the Government of India

Note:- The principal notification No. 36/2010-Customs (N.T.), dated the 5th May, 2010 was
published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide
number G.S.R. 385(E), dated the 5th May, 2010 and was last amended vide notification No.
81/2022-Customs (N.T.), dated the 23rd September 2022, published in the Gazette of India,
Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 722(E), dated the 23rd
September 2022.