Authorised Courier obligations: ensure authorisation, due diligence, client verification and restricted subcontracting to preserve customs compliance. Regulation 13 requires an Authorised Courier to obtain authorisation from consignors or consignees to act as their agent for customs clearance (with a relaxed timing rule for low value imports), advise clients on compliance with the Customs Act and report non compliance, exercise due diligence in information submitted, not withhold assessment or inspection information from clients or the Assessing Officer, avoid improper influence on customs officers, maintain records as directed, file declarations through qualified authorised persons after a transition period, verify client identity and IEC, and not subcontract functions without written permission of the Principal Commissioner or Commissioner.
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Provisions expressly mentioned in the judgment/order text.
Authorised Courier obligations: ensure authorisation, due diligence, client verification and restricted subcontracting to preserve customs compliance.
Regulation 13 requires an Authorised Courier to obtain authorisation from consignors or consignees to act as their agent for customs clearance (with a relaxed timing rule for low value imports), advise clients on compliance with the Customs Act and report non compliance, exercise due diligence in information submitted, not withhold assessment or inspection information from clients or the Assessing Officer, avoid improper influence on customs officers, maintain records as directed, file declarations through qualified authorised persons after a transition period, verify client identity and IEC, and not subcontract functions without written permission of the Principal Commissioner or Commissioner.
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