Section 2(1) in The Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010
(1)These regulations shall apply for assessment and clearance of imported or export goods, carried by an Authorised Courier by air, on behalf of a consignee or consignor at such Customs airports and in such form and to such extent, as the Board may, by notification, declare for the purposes of these regulations in this behalf.
