CBIC Automates Refund Processing for Courier Imports through ECCS

· Circular Issued: CBIC Circular No. 34/2026-Customs dated 30 July 2026 introduces automated filing and processing of refund applications for courier imports through the Express Cargo Clearance System (ECCS).

· Objective: The initiative aims to modernize courier import procedures, improve ease of doing business, and enable faster, more efficient processing of customs refund claims.

· Existing System: Refund claims for courier imports were previously filed and processed manually under:

o Section 27 of the Customs Act, 1962,

o Customs Refunds Application (Form) Regulations, 1995,

o Circular No. 24/2007-Cus. and Circular No. 22/2008-Customs.

· ECCS Refund Module: A dedicated Refund Module has been developed and activated on the ECCS portal to facilitate electronic filing and processing of refund claims.

· Electronic Filing: Authorized Couriers can file refund applications online along with supporting documents such as:

o Bill of Entry (B/E),

o Air Way Bill (AWB),

o Duty payment proof,

o Invoice,

o Unjust Enrichment Certificate,

o Importer's No Objection Certificate (NOC).

· Bank Details: Applicants must provide bank account details while filing. However, until ECCS is integrated with ICEGATE/PFMS, refund payments will continue through the existing manual payment mechanism.

· Refund Request Number (RRN): Upon successful submission, the system generates a unique Refund Request Number (RRN) for tracking and all future correspondence.

· Deficiency Scrutiny: Customs officers must examine applications and communicate any deficiencies within 10 days of RRN generation. All deficiencies should be raised in one instance, avoiding piecemeal queries.

· Acknowledgement: Once deficiencies are absent or rectified, the Proper Officer generates an Acknowledgement Number through ECCS.

· Electronic Communication: Show Cause Notices, refund sanction orders, and rejection orders will be issued electronically through ECCS. Proper Officers must pass speaking orders, including examination of unjust enrichment.

· Post-Audit System: Following Circular No. 5/2025-Customs, concurrent audit of ECCS refund claims has been abolished and replaced with post-audit, with the audit methodology to be finalized by DG Audit in consultation with DGARM.

· Online Tracking: Applicants can monitor the status of their refund applications through the ECCS dashboard.

· MIS Reports: Customs officers will have access to MIS reports on refund pendency, processing timelines, and Commissionerate-wise performance for better monitoring and transparency.

· Modification of Earlier Circulars: Circulars No. 24/2007-Cus. and 22/2008-Customs stand modified to the extent they relate to refund claims for Courier Bills of Entry processed through ECCS.

· Operational Guidelines: DG (Systems) will issue detailed operational guidelines for processing refund applications through the ECCS Refund Module.

· Transition Period: Until 30 September 2026, refund claims may be filed either manually or through ECCS. Thereafter, manual applications will not be accepted, except where specifically permitted by the Principal Commissioner/Commissioner of Customs with recorded reasons.

· Implementation: Field formations have been directed to issue Trade/Public Notices, create awareness among stakeholders, and report implementation issues to the Board.

[CBIC Circular No. 34/2026-Customs dated 30 July, 2026]

Subject : Automation of Refund Application and Processing for Courier Imports through Express Cargo Clearance System (ECCS)

The Central Board of Indirect Taxes and Customs (CBIC) has been undertaking continuous efforts to streamline and modernize procedures relating to Courier imports and 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 refund applications in respect of Courier Imports are filed manually and processed under Section 27 of the Customs Act, 1962 read with Customs Refunds 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.inieces.

4. The key aspects relating to the electronic processing of refund through ECCS are as under:

a. The Authorised Courier may file the Refund Application electronically on the ECCS Portal (https://eccs.cbic.gov.in/eccs) in terms of the Customs Refunds Application (Form) Regulations, 1995, along with supporting documents such as B/E, AWB, Duty payment proof, invoice, Unjust Enrichment Certificate, NOC from the importer etc.

b. The Authorised Courier shall provide Bank Account details at the time of filing the Refund Application on EGGS. The payment integration of EGGS with ICEGATE/PFMS is not yet operationalized. Till such time, payment shall be processed as per the existing manual procedure.

c. On successful filing of the Refund Application on EGGS, a unique Refund Request Number (RRN) shall be generated immediately, which shall serve as the reference for all subsequent processing, communication, and tracking of the claim.

d. On receipt of the Refund Application, the Proper Officer shall scrutinise the application and intimate any deficiency within 10 days of generation of the RRN on the EGGS dashboard. The Proper Officer shall ensure that all queries are raised in one-go and piecemeal queries are avoided.

e. If there is no deficiency or if all the deficiencies have been rectified, an Acknowledgement Number shall be generated by the Proper Officer on EGGS and the same shall be available to the user.

f. The Show Cause Notice in case of rejection or the order for refund sanction or rejection shall be communicated electronically through the EGGS Portal. The Proper Officer shall pass a speaking order, including examination of aspects relating to unjust enrichment.

g. On the lines of Circular No. 5/2025-Customs, dated 17.02.2025, Board has decided to do away with the concurrent audit of refund claims processed through EGGS and shift the same to post-audit, in view of electronic processing of refund applications. The manner of selection for audit shall be finalized by DG Audit in consultation with DGARM.

h. The status of the Refund Claim shall be made available to the applicant at the EGGS Dashboard.

i. The MIS reports regarding refund pendency, processing timelines, and Commissionerate-wise performance shall be available to Customs Officers for efficient, effective, and transparent monitoring.

5. The Board Circulars No. 24/2007-Cus., dated 2nd July, 2007 and No. 22/2008- Customs, dated 19th December, 2008 stand modified to the above extent insofar as they relate to processing of refund claims filed under Section 27 of the Customs Act, 1962 for Courier Bills of Entry (CBEs) processed through ECCS.

6. The DG (Systems) shall issue detailed guidelines on the processing of Refund application through the ECCS Refund Module.

7. As a transitional measure, Couriers may file refund claims either manually or through the ECCS Refund Module till 30th September 2026. No manual refund application in respect of Courier Bills of Entry shall be accepted after this date, unless specifically allowed by the concerned Principal Commissioner/Commissioner of Customs, for reasons to be recorded in writing.

8. This Circular may be given wide publicity by issue of suitable Trade Notice/Public Notice. Officers under your jurisdiction may be sensitised to handhold stakeholders in the use of this module. Difficulties, if any, in the implementation of this Circular may be brought to the notice of the Board.

F. No. 451/09/2026-Cus.V