The Directorate General of Systems and Data Management under the Central Board of Indirect Taxes & Customs (CBIC) has issued an Advisory dated March 17, 2026 regarding enhancements in the filing of ICEGATE messages by Airlines and Courier Agencies for Special Economic Zone (SEZ) courier shipments. The initiative is aimed at improving operational efficiency and facilitating ease of doing business for trade stakeholders.
In line with CBIC’s continued focus on providing flexibility and promoting trade facilitation, ICEGATE has introduced a new functionality to enable handling of SEZ exports and imports through courier mode on its platform. While the core processing of courier shipments will continue through the Express Cargo Clearance System (ECCS), shipment-related data will now be seamlessly exchanged between ICEGATE and ECCS, ensuring smoother and more efficient processing.
To enable proper identification and handling of SEZ courier shipments, specific flags and values have been introduced in Customs declarations. For Import General Manifest (IGM), Airlines and Courier agencies are required to declare the keyword “Courier” as Special Handling Code, along with shipment type indicators “E”, “F”, or “G” representing Courier Total, Courier Part-Shipment, and Courier Split respectively. In Export General Manifest (EGM), the shipment type “C” is to be declared in the Master Air Way Bill (MAWB) segment for courier shipments.
Further, in a significant facilitative measure, Courier Agencies have now been permitted to file Export Transhipment Permits (ETP), a facility which was earlier available only to Custodians and SEZ units. This enhancement is expected to streamline export processes and reduce dependency on intermediaries.
The revised methodology will ensure accurate identification, improved tracking, and seamless execution of SEZ courier shipments, thereby strengthening the digital Customs ecosystem and enhancing overall trade efficiency. Stakeholders are advised to adopt the updated declaration requirements for smooth processing of courier consignments.
The Advisory can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/03/2-Advisory-for-Airlines-and-Courier-Agencies-for-SEZ-Courier-Shipments.pdf
