https://www.taxtmi.com/circulars?id=62662 Assessment and clearance under the CEDPR, 2010 is limited to goods/documents transported by air by a registered Authorised Courier engaged in international door to door delivery; customs agents/brokers do not qualify. Authorised Couriers must obtain consignor and consignee authorisations after prescribed due diligence and KYC and produce them at assessment; consignments failing regulatory definitions for documents, gifts or samples, or misdeclared consignments, must be detained, reassessed, and may be seized and adjudicated. Courier charges must be included in CIF/assessable value when determining exemption eligibility. Supervisory examinations, audits and reporting obligations are mandated to ensure compliance. en-us Thu, 10 Jan 2019 00:00:00 +0530 Thu, 03 Oct 2019 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62662 Assessment and clearance under the CEDPR, 2010 is limited to goods/documents transported by air by a registered Authorised Courier engaged in international door to door delivery; customs agents/brokers do not qualify. Authorised Couriers must obtain consignor and consignee authorisations after prescribed due diligence and KYC and produce them at assessment; consignments failing regulatory definitions for documents, gifts or samples, or misdeclared consignments, must be detained, reassessed, and may be seized and adjudicated. Courier charges must be included in CIF/assessable value when determining exemption eligibility. Supervisory examinations, audits and reporting obligations are mandated to ensure compliance. Circulars Customs Thu, 10 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62662