The Central Board of Indirect Taxes and Customs (CBIC) on Tuesday operationalised a set of comprehensive reforms to strengthen and streamline e-commerce exports and broader courier-based imports and exports with effect from 1st April 2026, as per Finance Ministry statement.
These reforms include the complete removal of the Rs 10 lakh value cap per consignment on courier exports, the introduction of a streamlined framework for handling returned and rejected parcels and a legally backed return to origin (RTO) mechanism for uncleared shipments, aimed at enhancing ease of doing business, reduce logistics inefficiencies and strengthen India’s global export competitiveness, particularly for MSMEs, artisans and start-ups.
As part of these reforms, the existing value limit of Rs 10 lakh for commercial export consignments through courier mode has been removed. This measure is expected to significantly boost exports, especially for e-commerce exporters, by allowing greater flexibility in shipment value and enabling seamless exports through the courier mode.
Under this facility, goods that remain uncleared or unclaimed for more than 15 days and are not prohibited; restricted or under enforcement hold may be returned to the origin following a simplified procedure. This was expected to ease congestion at courier terminals and improve logistics efficiency, the statement outlined.
CBIC has also simplified the procedure for re-import of returned or rejected goods, including those relating to e-commerce exports. A risk-based approach has been adopted in place of consignment-wise verification, and necessary amendments have been carried out in the relevant notification.
In addition, a dedicated return module has been developed in the express cargo clearance system to facilitate smooth processing of such returns.
These reforms are supported by system-based enhancements and process simplifications aimed at improving the overall efficiency of courier-based trade. The measures were expected to reduce dwell time, lower transaction costs and provide significant relief to exporters, logistics operators and other stakeholders involved in international courier trade, especially e-commerce, the statement added.
