Government of India

Ministry of Finance

Department of Revenue

(Central Board of Excise and Customs)

Notification No.    /2017-Customs (N.T.)

New Delhi, the    June, 2017

G.S.R. (E).- In exercise of powers conferred by section 157 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations to further amend the Courier Imports and Exports (Clearance) Regulations, 1998 except as respect things done or omitted to be done before such amendment, namely:-

1. (i) These regulations may be called the Courier Imports and Exports (Clearance) Regulations, 2017.

    (ii) They shall come into force on the date of their publication in the Official Gazette.

2. In the Courier Imports and Exports (Clearance) Regulations, 1998, (hereinafter referred to as the said regulations)

(i) in sub-regulation (1) of regulation 3,-

(a) after clause (da), the following clause shall be inserted,-

“ (f) Goods and Services Tax Identification Number (GSTIN) means the number assigned under Rule 3 of the Goods and Services Tax Registration rules.”;

(b) the existing the clauses (da) and (e) shall be relettered as clause (e) and (g) respectively;

(ii) in regulation 5.-

(i) in sub-regulation (3), for the words, figures, brackets and letters “Form Courier Bill of Entry-IV (CBE-IV)”, “Form Courier Bill of Entry-V (CBE-V)”, “Form Courier Bill of Entry-IX (CBE-IX)” or as the case may be “Form Courier Bill of Entry-X (CBE-X)”, the words, figures, brackets and letters “new Form Courier Bill of Entry-IV (CBE-IV)”, “new Form Courier Bill of Entry-V (CBE-V)”, “new Form Courier Bill of Entry-IX (CBE-IX)” or as the case may be “new Form Courier Bill of Entry-X (CBE-X)”, shall be substituted.

3. In the Courier Imports and Exports (Clearance) Regulations, 1998, (hereinafter referred to as the said regulations) in regulation 6.-

(i) in sub-regulation (1), for the words, figures, brackets and letters “Form Courier Shipping Bill-II (CSB-II)”, “Form Courier Shipping Bill CSB-V” or as the case may be “Form Courier Bill of Export-II (CBEx-II)”, the words, figures, brackets and letters “new Form Courier Shipping Bill-II (CSB-II)”, “new Form Courier Shipping Bill CSB-V” or as the case may be “new Form Courier Bill of Export-II (CBEx-II) shall be substituted.

(ii) in sub-regulation (3), for the words, figures, brackets and letters “Form Courier Shipping Bill-II (CSB-II)”, “Form Courier Shipping Bill CSB-V” or as the case may be “Form Courier Bill of Export-II (CBEx-II)”, the words, figures, brackets and letters “new “Form Courier Shipping Bill-II (CSB-II)”, “new Form Courier Shipping Bill-V (CSB-V)” or as the case may be “new Form Courier Bill of Export-II (CBEx-II) shall be substituted.

(iii) in the proviso to sub-regulation (3) for the words, figures, brackets and letters “Form Courier Shipping Bill CSB-V” the words, figures, brackets and letters “new “new Form Courier Shipping Bill-V (CSB-V)” shall be substituted.

4. After Regulation 14 of the said regulations, in place of “Form Courier Bill of Entry-IV (CBE-IV)”, “Form Courier Bill of Entry-V (CBE-V)”, “Form Courier Bill of Entry-IX (CBE-IX)”, “Form Courier Bill of Entry-X (CBE-X)”, “Form Courier Shipping Bill-II (CSB-II)”, “Form Courier Shipping Bill CSB-V” or as the case may be “Form Courier Bill of Export-II (CBEx-II)”, the “new Form Courier Bill of Entry-IV (CBE-IV)”, “new Form Courier Bill of Entry-V (CBE-V)”, “new Form Courier Bill of Entry-IX (CBE-IX)”, “new Form Courier Bill of Entry-X (CBE-X)”, “new “Form Courier Shipping Bill-II (CSB-II)”, “new Form Courier Shipping Bill-V (CSB-V)” or as the case may be “new Form Courier Bill of Export-II (CBEx-II) shall be substituted respectively

F.No. 450/4/2013-Cus.IV

(Zubair Riaz)

Director Customs

Note: The principal notification No. 87/98-Customs (N.T.), dated the 9th November, 1998 was issued vide GSR 662(E), dated the 9th November, 1998 and was last amended by notification No.45/2017-Customs (N.T.) dated the 11th May, 2017 and published in the Official Gazette vide GSR 453(E) dated the 11th May, 2017.

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Courier clearance rules updated to add GSTIN and replace multiple courier bill and shipping bill forms with new standardized templates. The notification amends the Courier Imports and Exports (Clearance) Regulations, 1998 to add a definition of Goods and Services Tax Identification Number (GSTIN) and to substitute existing courier bill and shipping bill forms with designated 'new' forms (CBE-IV, CBE-V, CBE-IX, CBE-X, CSB-II, CSB-V, CBEx-II). The new templates standardise data fields including GSTIN, airway bills, invoices, assessable value (Section 14), tariff classification, IGST and GST Compensation Cess, and require agent declarations and signatures of authorised couriers and customs officers.