Government ol lndia
Ministry of Finance
Department of Revenue
Central Board of lndirect Taxes & Customs
Room No. 16049, Kartavya Bhawan-l , New Delhi-1 1 0001
Dated: 30th July, 2026
To,
All the Pr. Chief Commissioners/Chief Commissioners ol Customs/Customs (Preventive)
All Principal Chief CommissionersiChiel Commissioners of Customs & Central Tax,
All Principal Commissioners/ Commissioners of Customs/Customs (Preventive),
AII Principal Director Generals/Director Generals under CBIC.
Subiect : Automation ol Refund Application and Processing lor Courier lmportsthrough Express Cargo Clearance System (ECCS) -regarding
Madam/Sir,
The Central Board ol lndirect Taxes and Customs (CBIC) has been under taking continuous efforts to stream line and modernize procedures relating to Courier importsand exports, with a focus on enhancing ease of doing business for the trade.Recognizing the need for faster and efficient handling of refund claims with respect to Courier imports, Board has identified the automation of refund processes under the Express Cargo Clearance System (ECCS) as a key reform area.
2. At present, the relund applications in respect of Courier lmports are filed manually and processed under Section 27 ol the Customs Act, 1962 read with Customs Relunds Application (Form) Regulations, 1995, Board Circular No.24/2007-Cus., dated 2nd July,2007 and Circular No. 22/2008-Customs, dated 19th December,2008.
3. Board has now decided to automate the filing and processing of refund applications pertaining to Courier imports through the ECCS. Accordingly, an ECCS Refund Module has been developed and enabled on ECCS at https://eccs.cbic.gov.in/eccs
Official copy of the circular has been attached
Guest
Notification No : 34/2026-CustomsPublished in Custom
Source : https://taxinformation.cbic.gov.in/view-pdf/1003336/ENG/Circulars