Authorized Courier qualification extension allows courier employees to meet customs electronic filing requirements under courier regulations. The Board directed that IEC Branch Code in Form 'D'/CBE XIII and Form 'E'/CBE XIV and AD Code in Form 'E'/CBE XIV be treated as non mandatory, while mandatory IEC Code for low value dutiable consignments in Form 'D'/CBE XIII continues. Transition for the examination requirement under Regulation 8 of CHALR, 2004 is extended to 31 December 2011; as a one time measure employees of Authorized Couriers may appear in the Regulation 19 examination to enable them to handle customs work, but they remain barred from working for CHAs. Authorization and record retention rules for consignee/consignor were clarified.