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 (Electronic Declaration and Processing) Regulations, 2010 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 (Electronic Declaration and Processing) 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 (Electronic Declaration and Processing) Regulations, 2010, (hereinafter referred to as the said regulations)

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

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

“ (k) 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 (ga), (h) and (i) shall be relettered as clause (h), (i), (j) respectively;

(ii) in regulation 5.-

(a) in sub-regulation (3), for the words, figures, brackets and letters “Courier Bill of Entry-XII (CBE-XII)”, “Courier Bill of Entry-XIII (CBE-XIII)”, or as the case may be “Courier Bill of Entry-XIV (CBE-XIV)”, the words, figures, brackets and letters “new Form Courier Bill of Entry-XII (CBE-XII)”, “new Form Courier Bill of Entry-XIII (CBE-XIII)”, or as the case may be “new Form Courier Bill of Entry-XIV (CBE-XIV)”, shall be substituted.

3. In the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, (hereinafter referred to as the said regulations) in regulation 6.-

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

4. After Regulation 14 of the said regulations, in place of “ Courier Bill of Entry-XII (CBE-XII)”, “Courier Bill of Entry-XIII (CBE-XIII)”, “Courier Bill of Entry-XIV (CBE-XIV)”, as the case may be “Courier Shipping Bill-IV (CSB-IV)”, appended to the said regulations, the “new Form Courier Bill of Entry-XII (CBE-XII)”, “new Form Courier Bill of Entry-XIII (CBE-XIII)”, “new Form Courier Bill of Entry-XIV (CBE-XIV)” or as the case may be “new Form Courier Shipping Bill (CSB-IV) shall be substituted respectively

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

(Zubair Riaz)

Director Customs

Note: The principal notification No. 36/2010-Customs (N.T.), dated the 5th May, 2010 was issued vide GSR 385(E), dated the 5th May, 2010 and was last amended by notification No. 65/2012-Customs (N.T.) dated the 26th July, 2012 and published in the Official Gazette vide GSR 592 (E) dated the 26th July, 2012.

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Courier electronic declaration amendment: introduction of GSTIN and substitution of new courier form names take effect. The amendment inserts a definition of Goods and Services Tax Identification Number (GSTIN) and substitutes all references to existing courier electronic filing forms-Courier Bill of Entry-XII/XIII/XIV and Courier Shipping Bill-IV-with corresponding 'new Form' captions (new Form CBE-XII, CBE-XIII, CBE-XIV and new Form CSB-IV) across the 2010 Regulations, with relettering of affected clauses; the regulations take effect on publication.