In exercise of powers conferred
by section 157 of the Customs Act, 1962 (52 of 1962), the Board hereby makes
the following regulations further to amend the Courier Imports and Exports
(Clearance) Regulations, 1998, namely:- (1) These
regulations may be called the Courier Imports and Exports (Clearance)
(Amendment) Regulations, 2017. (2) They
shall come into force on the date of their publication in the Official Gazette. In the Courier Imports and
Exports (Clearance) Regulations, 1998, (hereinafter referred to as the said
regulations); in regulation 3, in sub-regulation (1), after clause (da), the
following clause shall be inserted, namely:- '(db) "Goods and Services
Tax Identification Number" (GSTIN) means the number assigned under rule 3
of the Goods and Services Tax Registration Rules, 2017;' In the said regulations,
for "Form Courier Bill of Entry-IV (CBE-IV), Form Courier Bill of Entry-V
(CBE-V), Form Courier Bill of Entry-IX (CBE-IX), Form Courier Bill of Entry-X
(CBE-X), Form Courier Shipping Bill-II (CSB-II), Form Courier Shipping Bill-V
and Form Courier Bill of Export-II (CBEx-II)", the following forms shall
respectively be substituted, namely:-COURIER IMPORTS AND EXPORTS (CLEARANCE)
(AMENDMENT) REGULATIONS, 2017
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