Boosting E-commerce and Simplifying Courier Processes

“Indirect Tax I Indirect Tax Litigation I Customs & FTP I Central Licensing I Arbitration I Advisory”

Dated: 01.04.2026

Boosting E-commerce and Simplifying Courier Processes

The Government of India, through the Ministry of Finance and the Central Board of Indirect Taxes & Customs (CBIC), has introduced significant reforms to streamline the import and export processes for courier services, particularly benefiting e-commerce exporters. These reforms, outlined in Circular No. 17/2026-Customs dated March 31, 2026, aim to enhance the Ease of Doing Business and address challenges faced by stakeholders in the courier and e-commerce sectors. Below is a detailed overview of the key changes introduced:

1. Removal of Value Limit for Commercial Export Consignments via Courier Mode 

Previously, commercial export consignments through courier mode were restricted to a value limit of ₹10 lakhs. Recognizing the growing importance of e-commerce and the need to facilitate exports, the CBIC has removed this value cap. This reform is expected to significantly boost exports, especially for e-commerce businesses, by allowing them to ship higher-value consignments through courier mode.

Key highlights:

The removal of the value limit applies to both e-commerce and non-e-commerce commercial goods exported via courier mode.
Amendments have been made to the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 and the Courier Imports and Exports (Clearance) Regulations, 1998 through Notifications No. 33/2026-Cus (NT) and No. 34/2026-Cus (NT), both dated March 31, 2026.

2. Introduction of “Return to Origin” (RTO) for Uncleared/Unclaimed Goods 

The CBIC has introduced a simplified procedure for handling uncleared or unclaimed goods imported via courier mode. Previously, such goods were disposed of after 30 days under Section 48 of the Customs Act, 1962, leading to congestion at International Courier Terminals (ICTs). To address this issue, the Board has decided to allow the Return to Origin (RTO) for goods that remain uncleared or unclaimed for more than 15 days, provided they are not prohibited, restricted, or intercepted by enforcement agencies.

Steps for RTO:

Authorized couriers can request the jurisdictional Deputy Commissioner/Assistant Commissioner (DC/AC) for RTO of goods lying in ICTs for over 15 days.
Upon receiving permission for re-export, the authorized courier must execute a new Airway Bill (AWB) and file a Courier Shipping Bill IV (CSB IV).
Required documents, including the original invoice, Customs permission, new AWB, and old AWB, must be uploaded to the Express Cargo Clearance System (ECCS).
The physical shipment is moved from the import shed to the export shed, following the standard export shipment process.

Additional measures:

Amendments to Section 84 of the Customs Act, 1962, through the Finance Act, 2026, have been made to enable RTO.
Notifications No. 33/2026-Cus (NT) and No. 34/2026-Cus (NT), both dated March 31, 2026, have been issued to facilitate this process.

3. Simplification of Re-import Process for Returned and Rejected Goods 

The CBIC has simplified the process for re-importing returned and rejected goods, including e-commerce returns, to address challenges faced by exporters and Customs officials. Previously, re-imports were governed by Notification No. 45/2017-Customs, which required verification to ensure that the goods being re-imported were the same as those exported. This condition posed difficulties for stakeholders.

Key changes:

The Board has adopted a risk-based approach to simplify the conditions for re-importing returns and rejects.
Amendments have been made to Notification No. 45/2017-Customs through Notification No. 08/2026-Customs dated March 30, 2026.
Changes have also been made to the Courier Bill of Entry – XIV (CBE XIV) via Notification No. 33/2026-Cus (NT) dated March 31, 2026.

New “Return Module”:

A dedicated “Return Module” has been developed in the ECCS to streamline the process for handling returns and rejects, including e-commerce returns.
The procedure for using this module will be detailed in an advisory issued by the Directorate General of Systems (DG Systems).

Conclusion

These reforms mark a significant step forward in enhancing the Ease of Doing Business for e-commerce exporters and courier services in India. By removing value limits, enabling Return to Origin for uncleared goods, and simplifying the re-import process for returned and rejected goods, the CBIC aims to reduce procedural bottlenecks, decongest courier terminals, and support the growth of India’s e-commerce sector.

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Source: CBIC, Ministry of Finance, Govt. of India

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