The Finance Ministry has amended an earlier Notification No. 45/2017-Customs, dated June 30, 2017, clarifying the equality condition for re-imported goods and applying risk treatment to courier imports.
Kashish Bhardwaj | Mar 31, 2026 |
![Risk-based treatment to apply for certain goods re-imported through courier mode [Read Notification]](/cdn-cgi/image/fit=contain,format=webp,gravity=auto,metadata=none,quality=80,width=1200,height=730/wp-content/uploads/2026/03/Notification-082026-Customs-Issued-By-Finance-Ministry.jpg)
Risk-based treatment to apply for certain goods re-imported through courier mode [Read Notification]
The Ministry of Finance (Department of Revenue) has issued a Notification No. 08/2026-Customs, dated March 30, 2026, to make amendments to an earlier Government of India, Ministry of Finance (Department of Revenue), Notification No. 45/2017-Customs, dated June 30, 2017.
As per the notification, the first proviso of clause (d) of the said earlier notification has been substituted with “(d) the goods are the same as those which were exported:
Provided further that in case of goods re-imported through courier mode (other than goods specified in sub-regulation (4) of regulation 2 of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010), risk-based treatment shall apply.”
This notification will come into effect from April 01, 2026.
This notification has been issued in exercise of the powers conferred under sub-section (1) of Section 25 of the Customs Act, 1962.
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