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<h1>Bengaluru Customs Issues New Guidelines for Direct Delivery Consignments via Kachcha Bill of Entry Procedure.</h1> The circular from the Office of the Principal Commissioner of Customs at the Air Cargo Complex in Bengaluru outlines the standardized procedure for processing Kachcha Bill of Entry (KBE) for direct delivery consignments. It specifies the types of goods eligible under the KBE procedure, including diplomatic mail, human remains, and live animals. The process involves filing a prior entry Bill of Entry, system appraisal, online duty payment, and cargo examination. The Superintendent is responsible for granting the 'Out-of-Charge' after verifying compliance with all requirements. The document also details the audit process and addresses potential implementation difficulties.