International courier clearance in India operates under the Courier Imports and Exports (Clearance) Regulations, 1998 (physical clearance) and the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 (electronic filing through ECCS).
Categories of Courier Shipments
For clearance purposes, courier goods fall into distinct categories, each with its own documentation and Bill of Entry format:
- Documents — correspondence and document consignments
- Samples — bona-fide commercial samples
- Free gifts — bona-fide personal gifts within prescribed limits
- Low-value dutiable / commercial goods — goods within simplified courier clearance limits
- High-value / commercial cargo — goods above simplified limits, assessed on merit
Clearance Procedure — Imports
- The Authorised Courier files an electronic Courier Import Manifest before arrival of the aircraft
- Goods are unloaded and held in the courier's bonded storage area under Customs supervision
- The applicable Courier Bill of Entry is filed electronically
- Risk-based selection determines facilitated clearance or examination/assessment
- Duty, where applicable, is paid before goods are released to the consignee
- Uncleared goods are held in bond; goods not cleared within 30 days of arrival may be detained and disposed of by Customs after due notice
Clearance Procedure — Exports
- The Authorised Courier files a Courier Export Manifest (Form F) electronically before export
- A Courier Shipping Bill is filed for the relevant category of goods
- Export goods are subject to the same prohibitions/restrictions and licensing requirements as other exports
- Post-2026 amendments removed the earlier value cap on high-value commercial export consignments through courier mode
Value Caps, Duty Assessment & Bonds
Samples and free gifts continue to be governed by prescribed value ceilings (see Prohibited & Restricted Goods). Beyond those ceilings, shipments are treated as dutiable commercial cargo. Every Authorised Courier executes a bond, backed by bank guarantee or security deposit, to secure duty and compliance obligations.
2026 Amendments — Key Changes
Notifications issued by CBIC in 2026 (effective 1 April 2026) introduced significant changes:
- Removal of the value cap that previously limited high-value commercial export consignments through courier mode
- Return to Origin (RTO) — goods uncleared or unclaimed for more than 15 days may be returned to origin (subject to conditions and Customs permission)
- 30-day detention rule — goods still uncleared after 30 days, with no return request filed, may be detained and disposed of by Customs after notice
- Form E — electronic form for re-import of goods earlier exported through courier (e.g. returned e-commerce shipments)
- Simplified re-import procedure for returned/rejected e-commerce goods using a risk-based approach
Obligations of the Authorised Courier
- Verify identity of consignors/consignees and accuracy of declared contents and values
- Maintain proper records of all shipments for Customs inspection
- Ensure goods are not tampered with between acceptance and clearance
- Bear responsibility for storage, holding charges, and safe custody pending clearance
- Promptly report discrepancies, damage, or suspected violations
- Ensure staff are trained to identify prohibited/restricted goods at booking
Penalties & Suspension
Failure to comply can result in monetary penalties, suspension of registration pending inquiry, or revocation of registration. Where the courier is found complicit in — or grossly negligent regarding — prohibited goods, action may extend to prosecution under the Customs Act and related statutes.