Entry requirements for courier imports expanded to mandate prescribed bill of entry forms for specified restricted consignments and schemes. The amendment narrows courier clearance by excluding heavier individual packages and replaces the entry rule: authorised couriers must present bills of entry in courier Forms III, IV or V, while certain categories (duty exemption claims, imports under exemption or entitlement schemes, end use conditioned imports, imports under foreign trade licences, related party consignments, consignments above a CIF value threshold, or as directed by the Assistant Commissioner) must use the standard bill of entry under the Bill of Entry (Forms) Regulations, 1976; some exempted goods may be cleared on courier forms on payment of duty.
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Provisions expressly mentioned in the judgment/order text.
Entry requirements for courier imports expanded to mandate prescribed bill of entry forms for specified restricted consignments and schemes.
The amendment narrows courier clearance by excluding heavier individual packages and replaces the entry rule: authorised couriers must present bills of entry in courier Forms III, IV or V, while certain categories (duty exemption claims, imports under exemption or entitlement schemes, end use conditioned imports, imports under foreign trade licences, related party consignments, consignments above a CIF value threshold, or as directed by the Assistant Commissioner) must use the standard bill of entry under the Bill of Entry (Forms) Regulations, 1976; some exempted goods may be cleared on courier forms on payment of duty.
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