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    <description>Courier Bill of Entry (CBE-XIII) prescribes the electronic declaratory format and data fields required for clearance of low value dutiable non document consignments, mandating shipment particulars, airway bill and invoice attachments with mandatory image upload, item wise tariff, valuation components including freight, landing charges and insurance, and declaratory attestations by the authorised courier confirming authorization from consignees/consignors and accuracy of submitted documents.</description>
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