In pursuance of the Union Budget 2026-27 announcement, the Central Board of Indirect Taxes and Customs has operationalised comprehensive reforms for e-commerce exports and courier trade with effect from 1 April 2026. The measures remove the previous Rs one million (mn) per consignment value cap for courier exports and introduce a legally backed return to origin mechanism for uncleared shipments. The reforms aim to enhance ease of doing business and strengthen competitiveness for micro, small and medium enterprises, artisans and start-ups.

The removal of the value limit is intended to allow greater flexibility in shipment values and reduce the need to divert consignments to conventional air or sea cargo solely on account of value restrictions. A dedicated return module has been developed in the Express Cargo Clearance System and a risk-based approach has been adopted for re-import of returned or rejected goods. These steps are expected to simplify processing and lower transaction costs for exporters and logistics operators.

The Return to Origin facility permits non-prohibited, non-restricted and non-enforcement-hold goods that remain uncleared or unclaimed for more than 15 days to be returned to origin through a simplified process, which is intended to ease congestion at international courier terminals. System-based enhancements and process simplifications seek to reduce dwell time and improve overall logistics efficiency. Stakeholders will also benefit from amendments made to existing courier import and export regulations.

The CBIC has issued Notification 33/2026-Customs and Notification 34/2026-Customs along with Circular No. 17/2026-Customs to explain the operational modalities and legal amendments. The measures form part of broader efforts to promote e-commerce export growth and global trade competitiveness without imposing additional procedural burdens. Implementation of the reforms is expected to provide significant relief to exporters while supporting scale up of courier-based trade.