Regulation 3. Definitions

Official text

Regulation3. Definitions. — Inthese Regulations, unless the context otherwise requires-

(a)"Authorised Courier" in relation to import or export goods means aperson engaged in the international transportation of the goods on express doorto door delivery basis and is registered in this behalf by a PrincipalCommissioner of Customs or Commissioner of Customs, as the case may be;

(b)"documents" include any message, information or data recorded onpaper, cards or photographs and of no commercial value which is for the timebeing not liable to any Customs duty or subject to any prohibition orrestriction on their export out of or import into India;

(c)"samples" means any bonafide commercialsamples and prototypes of goods supplied free of charge of a value notexceeding fifty thousand rupees for exports or and tenthousand rupees for imports which are for the time being not subject to anyprohibition or restriction on their export out of or import into India and forwhich no transfer of foreign exchange is involved;

(d)"free gifts" means any bona fide gifts of articles for personal useof a value not exceeding rupees twenty-five thousand for aconsignment in case of export goods rupees tenthousand for each consignment in case of import goods which are not subjectto any prohibition or restriction on their export out of or import into Indiaand for which no transfer of foreign exchange is involved;

(da)"Form" means Form appended to these regulations;

(db) "Goods and Services Tax IdentificationNumber" (GSTIN) means the number assigned under rule 3 of the Goods andServices Tax Registration Rules, 2017;

(e)the words used and not defined in these Regulations but defined in the CustomsAct, 1962 (52 of 1962) shall have the meanings respectively assigned to them inthat Act.