Courier Bill of Entry for Samples and Gifts requires courier declarations and documentation for customs clearance and valuation. Form No. 106, the Courier Bill of Entry (CBE IV), governs customs entry for bona fide commercial samples, prototypes and bona fide gifts, capturing courier and transport particulars, consignment descriptions, invoice and exchange particulars, CTH/notification numbers and assessable value for duty. The form requires the authorised courier to declare agent authorisation from consignees, that goods are permitted samples or gifts and that requisite airway bills and invoices are enclosed; signature blocks record the authorised courier and customs officers for clearance and audit.
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Provisions expressly mentioned in the judgment/order text.
Courier Bill of Entry for Samples and Gifts requires courier declarations and documentation for customs clearance and valuation.
Form No. 106, the Courier Bill of Entry (CBE IV), governs customs entry for bona fide commercial samples, prototypes and bona fide gifts, capturing courier and transport particulars, consignment descriptions, invoice and exchange particulars, CTH/notification numbers and assessable value for duty. The form requires the authorised courier to declare agent authorisation from consignees, that goods are permitted samples or gifts and that requisite airway bills and invoices are enclosed; signature blocks record the authorised courier and customs officers for clearance and audit.
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