https://www.taxtmi.com/manuals?id=2181 Import consignments by courier are categorized into documents, samples, free gifts, low value dutiable/commercial goods, and higher value commercial goods, with category definitions tied to commercial character, value thresholds, prohibitions, and exemption eligibility. Distinct declaration procedures exist: simplified Courier Bills of Entry are prescribed for manual clearance (separate forms for documents, samples/gifts, and low value commercial shipments) and corresponding CBE forms are prescribed for electronic filing; a regular Bill of Entry is required for specified imports such as those under special schemes, licences, related person shipments, officer direction, and consignments above the low value threshold. en-us Sun, 05 Mar 2023 12:56:00 +0530 Fri, 05 May 2023 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2181 Import consignments by courier are categorized into documents, samples, free gifts, low value dutiable/commercial goods, and higher value commercial goods, with category definitions tied to commercial character, value thresholds, prohibitions, and exemption eligibility. Distinct declaration procedures exist: simplified Courier Bills of Entry are prescribed for manual clearance (separate forms for documents, samples/gifts, and low value commercial shipments) and corresponding CBE forms are prescribed for electronic filing; a regular Bill of Entry is required for specified imports such as those under special schemes, licences, related person shipments, officer direction, and consignments above the low value threshold. Manuals Customs Sun, 05 Mar 2023 12:56:00 +0530 https://www.taxtmi.com/manuals?id=2181