SF Prep Notes

CBIC removes ₹10 lakh cap on courier export consignments from 1 April 2026

Following a Union Budget 2026-27 announcement, CBIC removed the ₹10 lakh per-consignment cap on courier exports with effect from 1 April 2026.

Summary

The Central Board of Indirect Taxes and Customs (CBIC) operationalised reforms for e-commerce exports and courier trade from 1 April 2026, in pursuance of a Union Budget 2026-27 announcement. The ₹10 lakh value cap per consignment on courier exports was removed. A legally backed Return to Origin (RTO) mechanism was introduced, under which uncleared courier imports beyond 15 days will be returned, along with a simpler framework for returned and rejected parcels.

Key facts

Reform
₹10 lakh per-consignment cap on courier exports removed
Effective
1 April 2026
Basis
Union Budget 2026-27 announcement
New mechanism
Return to Origin (RTO) for uncleared courier imports beyond 15 days
Aim
Help e-commerce exports by MSMEs, artisans and start-ups

Practice MCQs 2 questions

Q1

From 1 April 2026, CBIC removed which value cap per consignment on courier exports?

Show answer

Correct answer: B — ₹10 lakh

The existing ₹10 lakh value limit per consignment for courier exports was completely removed from 1 April 2026.

Q2 Advanced

Under CBIC's new Return to Origin (RTO) mechanism, uncleared courier imports will be returned after how many days?

Show answer

Correct answer: C — 15 days

Uncleared courier imports beyond 15 days are to be returned through a simplified RTO process.

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