Issues concerning import & export through courier mode-regarding

CENVAT credit on imports permitted via normal Bill of Entry; authorised couriers may file entries and use single registration.

Where a consignee intends to take CENVAT credit on imported goods, the consignee must file a normal Bill of Entry under the Bill of Entry (Forms) Regulations, 1976 for claiming credit under the CENVAT Credit Rules, 2004; customs will not issue separate certificates. Authorised Couriers may file regular Bills of Entry or Shipping Bills with the consignee's or consignor's authorisation. Single registration for authorised couriers permits operation at all customs stations subject to intimation in the prescribed form and furnishing bond and security for each station; no separate registration is required.