Courier bill of entry requirements govern valuation, duty assessment, import GST particulars, and authorised courier declarations for dutiable goods.

Courier Bill of Entry-X requires an authorised courier to provide consignment, consignee, valuation, tariff classification, duty, IGST and GST Compensation Cess particulars for dutiable imported goods. Assessable value must include commissions and other includible charges. The courier must confirm consignee authorisation, disclose any subsequently received contradictory information on price, value, quantity or description, and certify that the entry accords with airway bills, invoices and accompanying records. The format also records enclosed documents and provides for assessment, audit and proper-officer signatures.

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