KEY FEATURES OF THE CUSTOMS REGULATIONS IN INDIA GOVERNING THE IMPORT AND EXPORT OF GOODS THROUGH COURIER/EXPRESS MODE


The import and export of goods through couriers in India is governed by the Courier Imports and Exports (Clearance) Regulations, 1998,which was last amended in 2010 vide notification No:75/2010 dt: 12/08/2010These Regulations  apply for assessment and clearance of goods carried by the Authorised Couriers on incoming or outgoing flights or by any other mode of transport on behalf of a consignee or consignor for a commercial consideration imported or exported through the customs airports at Mumbai, Delhi, Chennai, Calcutta, Bangalore, Hyderabad, Ahmedabad, Jaipur, Trivandrum, Cochin, Coimbatore and land custom stations other than at Gojadanga and Petrapole in West Bengal for  goods where the weight of the individual package does not exceeds 70 kilograms.

 

-The following import goods requiring testing of samples thereof or reference to the relevant statutory authorities or experts before their clearance, namely :-  

 

(i)        animals and parts thereof, plants and parts thereof;

(ii)       perishables;

(iii)      publications containing maps depicting incorrect boundaries of India;

(iv)      precious and semi-precious stones, gold or silver in any form; and

 

 

-& The following export goods, namely :-

 

(i)                the goods which are subject to levy of any duty on their exports;

(ii)              the goods proposed to be exported with the claim for drawback;

(iii)            the goods proposed to be exported under Duty Entitlement Pass Book Scheme, Duty Exemption Schemes, Export Promotion Capital Goods Scheme or any other similar export promotion schemes;

(iv)            goods in respect of which the proper officer directs the filing of shipping bill or bill of export in prescribed form;

(v)              goods where the value of the consignment is above rupees twentyfive thousand and transaction in foreign exchange is involved.

 

 

Cannot be imported or exported through the courier mode.

 

-The exception to the above clauses are as follows:

 

- The limit of rupees twenty five thousand  shall not apply to such export consignments where the G.R. Waiver or specific permission has been obtained from the Reserve Bank of India.

 

- Import of gems and jewellery including samples thereof by Export Oriented Unit or units in Export Processing Zones and export of cut and polished diamond, gems and jewellery under any scheme of export and import policy 1st April 1997-31st March 2002 published by the government of India under Ministry of Commerce notification No. 1/1997-2002, dated the 31st March, 1997 as amended from time to time from Export Oriented Units, units in Export Processing Zones or units in the Domestic Tariff Area if the value of each export consignment under such export does not exceed rupees twenty lacs.

 

-Packaging of goods to be imported or exported by courier.

 

 (1) For the purposes of these regulations, the import or export goods shall be packed separately in identifiable courier company bags, with appropriate labels, in the following categories, namely: -

 

(a)   documents;

(b)   samples and free gifts;

(c)   dutiable or commercial goods;

 

(2) Each package of import or export goods shall bear a declaration from the sender regarding the contents of the package and the value thereof

 

- Clearance of import goods. – In case of import of goods through courier, the following procedure shall be followed namely:-

(1) (a) The on-board courier, Authorised Courier or the person incharge of aircraft or the authorized agent of Courier Service carrying goods by any other mode of transport shall file a statement, immediately on arrival of the import goods at the airport by such aircraft or the land custom station by any other mode of transport, as the case may be with the proper officer in Form Courier Bill of Entry-1 (CBE-1) or Form Courier Bill of Entry – VI (CBE-VI), as may be applicable appended to these regulations;

 

(b) the Authorised Courier shall file a statement with the proper officer in respect of such import of goods in Form Courier Bill of Entry-II (CBE-II) or Form Courier Bill of Entry-VII (CBE-VII), as may be applicable appended to these regulations.

 

(2) (a) The Courier bags containing the imported goods shall not be dealt with in any manner except as may be directed by the Commissioner of Customs;

 

(b) no person shall, except with the permission of proper officer, open any packages of imported goods brought by an on- board courier or the person incharge of aircraft or the authorized agent of courier service carrying goods by any other mode of transport.

 

(3) The Authorised Courier or his agent who has passed the examination referred to in regulation 8 or regulation 19 of the Customs House Agents Licensing Regulations, 2004 shall make entry of goods imported by him by presenting to the proper officer a bill of entry in Form Courier Bill of Entry-III (CBE-III), Form Courier Bill of Entry-IV (CBE_IV), Form Courier Bill of Entry-V (CBE-V), Form Courier Bill of Entry-VIII (CBE-VIII), Form Courier Bill of Entry-IX (CBE-IX) or as the case may be in Form Courier Bill of Entry-X (CBE-X) appended to these regulations:

 

Provided that the Authorised Courier, or his agent who has passed the examination referred to in regulation 8 or regulation 19 of the Customs House Agents Licensing Regulations, 2004 or the consignee or a Customs House Agent on behalf of the consignee, may file a bill of entry in the form prescribed in the Bill of Entry (Forms) Regulations, 1976 for clearance of any of the imported goods.

 

Provided further that for the following goods, the entry shall be made in the form prescribed in the Bill of Entry (Forms) Regulations, 1976, namely :-

 

(i)                goods in respect of which an exemption from the levy of duty applicable to hundred per cent export oriented undertakings or to units in a free trade zone, as defined under section 3 of the Central Excise Act, 1944 (1 of 1944), is claimed;

(ii)              goods imported under the Export Promotion Capital Goods Scheme or the Duty Entitlement Pass Book Scheme or the Duty Exemption Scheme specified under the Export and Import Policy (1st April 1997 -31st March 2002) as amended from time to time or any relevant Export and Import Policy issued by Government of India and in force at the time of the import;

 

(iii)            goods imported against any other licence issued under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992);

 

(iv)            goods imported by or on behalf of a person who is related to the consignor within the meaning of rule 2 of the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988; and

 

(v)              goods in respect of which the proper officer directs filing of a bill of entry , in such form.

 

(vi)            goods having a declared value of more than one lakh rupees.

 

 

(4) The authorised courier shall present all the imported goods brought by on-board courier or the person incharge of aircraft or the authorized agent of courier service carrying goods by any other mode of transport to the proper officer for examination and assessment thereof.

 

(5) Any imported goods which are not taken clearance, shall be detained by the Customs and shall be disposed of after issuing a notice to the Authorised Courier after the expiry of a period of thirty, days of the arrival of the said goods and the charges payable for storage and holding of such goods shall be payable by the Authorised Courier.

 

 

 

Clearance of export goods. - In case of export of goods through courier the following procedure shall be followed namely :-

 

(1) The Authorised Courier shall file a statement before departure of any flight containing such export goods at the airport or before crossing the international border by any other mode of transport at the land customs station with the proper officer in Form Courier Shipping Bill-I (CSB-I), Form Courier Shipping Bill – II (CSB-II), Form Courier bill of Export-I (CBEx-I) or as the case may be in Form Courier bill of Export-II (CBEx-II) appended to these regulations.

 

(2) (a) The courier bags containing the export goods shall not be dealt with after presentation of documents to the proper officer in any manner except as may be directed by the Commissioner of Customs;

 

(b) no person shall, except with the permission of proper officer, open any package of export goods to be taken on board a flight or across the international border by any other mode of transport.

 

(3) The Authorised Courier or his agent who has passed the examination referred to in regulation 8 or regulation 19 of the Customs House Agents Licensing Regulations, 2004 shall make entry of goods for export in shipping bill in Form Courier Shipping Bill-I (CSB-I), Form Courier Shipping Bill – II (CSB-II), Form Courier bill of Export-I (CBEx-I)or as the case may be in Form Courier bill of Export-II (CBEx-II) as the case may be, appended to these regulations before presenting it to the proper officer;

 

Provided that for the following goods, such entry shall be made in the form prescribed in the shipping bill and bill of Export (Form) Regulations 1991 and shall be processed at Air Cargo Complex or the Export oriented Unit or Export Promotion Zone or Free Trade Zone or Software Technology Park or Electronic Hardware Technology Park and thereafter the Assistant Commissioner of Customs, or Deputy Commissioner or Customs, may, if requested by the exporter, handover such goods to a courier agency for onward despatch subject to such condition and limitation as may be imposed by him-

 

(a) goods originated from Hundred per cent Export Oriented Undertaking or unit in a Free Trade Zone or Software Technology Park or Electronic Hardware Technology Park, as defined under Section 3 of the Central Excise Act, 1944 (1 of 1944);

 

(b) goods proposed to be exported under the Export Promotion Capital Goods Scheme or the Duty Entitlement Pass Book Scheme or Duty Exemption Scheme as specified under the Export and Import Policy (1st April, 1997 31st March, 2002) issued by the Government of India as amended from time to time or relevant Export and Import policy issued by the Government of India and in force at the time of the export;

 

(c) goods proposed to be exported under claim for drawback in terms of provisions laid down under the Customs Act, 1962 (52 of 1962);

 

(d) goods which require licence to be issued under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) for their export;

 

(e) goods in respect of which the proper officer directs filing of a shipping bill or bill of export in such form.

 

(4) The Authorised Courier shall present the export goods to the proper officer for inspection, examination and assessment thereof.

 

(5) Any export goods brought into customs area for export purpose and have not been exported within seven days of arrival of such goods into such area or within such extended period as permitted by the proper officer in case of delay due to such reasons which the proper officer considers to be beyond the control of the concerned courier may be detained by the proper officer and disposed of after issuing notice to the concerned courier and the charges payable, for storage and handling of such goods shall be payable by such courier.

 

- Application for Registration. – (1) Every person intending to operate as an authorised courier shall make an application in Form A to the Commissioner of Customs having jurisdiction over the area from where the goods are to be imported or exported, for registration in this behalf.

 

(2) The authorised courier who is registered under sub-regulation (1) of regulation 10, shall transact the business in all Customs Stations within the country subject to an intimation in Form A to the Commissioner of Customs having jurisdiction over the Customs Station where he has to transact the business

 

- Condition to be fulfilled by the applicant.  –

 

(1)        The person applying for registration as an Authorised Courier shall disclose to the satisfaction of the Commissioner of Customs that he is financially viable and in support thereof he shall produce to the said Commissioner of Customs a certificate issued by a scheduled bank or such other proof acceptable to the Commissioner of Customs evidencing possession of assets of a value not less than twenty-five lakh rupees.

 

(2)      The declarations for clearance of imported or export goods shall be made by the persons who has passed the examination referred to in regulation 8 or regulation 19 of the Custom House Agents Licensing  Regulations, 2004:

 

Provided that a transition period of six months from the date of publication of these regulations shall be allowed for fulfillment of the condition mentioned in sub-regulation (2) by an Authorised Courier

 

 

 

-Registration, - (1) If on scrutiny of the application filed by a person  the Commissioner of Customs is satisfied that the applicant fulfils the requirements of the registration, the said applicant may be so registered as an Authorised Courier.

 

(2) The registration granted  shall be valid for a period of ten years, but may be renewed from time to time in accordance with the procedure  prescribed.

 

-Obligations of Authorised Courier under these regulations are as follows-

 

(a) obtain an authorisation, from each of the consignees of the import goods for whom such courier has imported such goods or consigners of such export goods which such courier proposes to export, to the effect that the Authorised Courier may act as agent of such consignee or consigner, as the case may be for clearance of such import or export goods by the proper officer;

provided that for import consignments having a declared value of ten thousand rupees or less, the authorization may be obtained at the time of delivery of the consignments to consignee

 

(b) advise his client to comply with the provisions of the Customs Act 1962 (52 of 1962) and rules and regulations made thereunder and in case of non-compliance thereof shall bring the matter to the notice of the Assistant Commissioner of Customs or Deputy Commissioner or Customs.

 

(c) exercise due diligence to ascertain the correctness and completeness of any information which he submits to the proper officer with reference to any work related to the clearance of import goods or of export goods;

 

(d) not withhold information communicated to him by an officer of customs, relating to assessment and clearance of import goods as well as inspection, examination and Clearance of export goods, from a client who is entitled to such information;

 

(e) not withhold any information relating to assessment and clearance of imported goods or of export goods, from the Assessing Officer;

 

(f) not attempt to influence the conduct of any officer of Customs in any mater pending before such officer of his subordinates by the use of threat, false accusation, duress of offer of any special inducement or promise of advantage or by this bestowing of any gift or favour or other thing or value;

 

(g) maintain records and accounts in such form and manner as may be directed from time to time by an Assistant Commissioner of Customs or Deputy Commissioner or Customs and submit them for inspection to the Assistant Commissioner of Customs or an officer authorised by him, wherever required.

 

(h)    file declarations, for clearance of imported or export goods, through a person who has passed the examination referred to in regulation 8 or regulation 19 of the Customs House Agents Licensing Regulations, 2004 and who are duly authorised under section 146 of the Act: 

 

 

(i)         verify the antecedent, correctness of Importer Exporter Code (IEC) Number, identity of his client and the functioning of his client in the declared address by using reliable, independent, authentic documents, data or   information;

 

(j)         not sub-contract or outsource functions permitted or required to be carried out by him in terms of these regulations to any other person, without the written permission of the Commissioner of Customs.

 NOTE:PLEASE REFER TO THE OFFICIAL LEGAL TEXT BEFORE AFFECTING AN ACTUAL BUSINESS DECISION.

 

For further assistance Please Contact:

E-Mail: getkng@gmail.com and kngconsultant@gmail.com

CP: Mr. Ravi Jha
M: +91-9953006168

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We are a upcoming niche Management Consulting firm in India.Our domain expertise is in the field of International Trade Regulatory Affairs and Market Access issues. FOR FURTHER PROFESSIONAL ASSISTANCE PLEASE CONTACT: Mail: jha.sravi@gmail.com getkng@gmail.com kngconsultant@gmail.com
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