CBIC Advisory on SEZ Courier Shipments via ICEGATE: New Filing Rules for Imports & Exports



Quick Summary
The Central Board of Indirect Taxes and Customs (CBIC) has issued new guidance for Special Economic Zone (SEZ) users regarding courier shipments. SEZ imports and exports can now be filed through the ICEGATE platform, enhancing digital integration and the ease of doing business. While core operations remain with ECCS, shipment data will be exchanged between ICEGATE and ECCS for efficient processing.

The Central Board of Indirect Taxes and Customs (CBIC) has released a fresh advisory aimed at streamlining the filing of courier-based import and export shipments for Special Economic Zone (SEZ) users through the ICEGATE platform.

This move aligns with the government's continued push to improve ease of doing business and enhance digital integration in customs processes.

SEZ Courier Shipments: New ICEGATE Filing Rules from CBIC

Official copy of the Advisory is as follows

Subject: Advisory for SEZ users on Filing of SEZ-Courier Shipments in ICEGATE

It has consistently been the prerogative of the Central Board of Indirect Taxes and Customs (CBIC) to offer operational flexibility to trade partners, thereby promoting the ease of doing business. In alignment with this objective, ICEGATE is introducing the functionality for Special Economic Zone (SEZ) exports and imports through the courier mode via the ICEGATE platform. While the core operational processes will continue to be handled through ECCS, shipment-related data will be seamlessly exchanged between ICEGATE and ECCS to ensure smooth and efficient processing.

To ensure the same and to adequately identify the courier SEZ shipments, the following flags/values are being introduced in the customs declarations made by SEZ users or their agents:

(1) Bill of Entry: In the BE main segment, C is to be passed as Importer Type for SEZ shipments through courier.

(2) Shipping Bill: In the SB main segment, C or D is to be passed as Exporter class (C for merchant courier export and D for manufacturer courier export.

FAQ :

The advisory aims to streamline the filing of courier-based import and export shipments for Special Economic Zone (SEZ) users through the ICEGATE platform.

SEZ imports and exports via courier mode can now be filed through the ICEGATE platform.

No, the core operational processes will continue to be handled through ECCS. Shipment-related data will be exchanged between ICEGATE and ECCS.

For SEZ shipments through courier, 'C' should be used as the Importer Type in the Bill of Entry main segment.

For SEZ courier exports, 'C' should be used as the Exporter Class for merchant courier exports, and 'D' for manufacturer courier exports in the Shipping Bill main segment.




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