Courier import classification determines the required declaration form and whether simplified or regular customs entry applies. Classification of courier-imported goods into documents, samples, free gifts, low-value dutiable commercial goods and higher-value dutiable commercial goods determines the clearance route and declaration form. Manual-mode simplified forms are CBE-III for documents, CBE-IV for samples and gifts, and CBE-V for low-value commercial shipments, with duty assessed on merits and exemptions allowed when claimed. Regular Bills of Entry must be filed for specified trade-scheme imports, licence-based imports, related-person imports, officer-directed consignments and consignments exceeding the simplified-value ceiling. Electronic-mode CBEs XI-XIV map to Forms B-E respectively.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Courier import classification determines the required declaration form and whether simplified or regular customs entry applies.
Classification of courier-imported goods into documents, samples, free gifts, low-value dutiable commercial goods and higher-value dutiable commercial goods determines the clearance route and declaration form. Manual-mode simplified forms are CBE-III for documents, CBE-IV for samples and gifts, and CBE-V for low-value commercial shipments, with duty assessed on merits and exemptions allowed when claimed. Regular Bills of Entry must be filed for specified trade-scheme imports, licence-based imports, related-person imports, officer-directed consignments and consignments exceeding the simplified-value ceiling. Electronic-mode CBEs XI-XIV map to Forms B-E respectively.
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