Customs — Procedure for assessment and clearance of Import/Export of Goods by Courier Mode at Air Cargo Complex, Bengaluru International Airport, Bengaluru

Courier clearance procedures standardise filing, scanning, assessment and out of charge delivery of international parcels under customs regulations.

Framework prescribes detailed procedures for courier import/export clearance at Bengaluru ACC under the Customs Act and Courier Regulations. It mandates flight wise filing and serialisation of CBE I/II and parcel level CBE III/IV/V, sets sorting and prohibition on parcel opening, requires scanning and prescribed examination regimes (including 100% X ray for samples/gifts), staged appraisal and duty assessment procedures, out of charge endorsement prior to custodian delivery, and specifies when regular Bills of Entry must be filed; it also allocates responsibilities to Authorised Couriers, Custodians and Airlines and requires maintenance of registers, KYC and PLA arrangements.