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    <title>Procedure for clearance of import goods</title>
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    <description>Classification of courier-imported goods into documents, samples, free gifts, low-value dutiable commercial goods and higher-value dutiable commercial goods determines the clearance route and declaration form. Manual-mode simplified forms are CBE-III for documents, CBE-IV for samples and gifts, and CBE-V for low-value commercial shipments, with duty assessed on merits and exemptions allowed when claimed. Regular Bills of Entry must be filed for specified trade-scheme imports, licence-based imports, related-person imports, officer-directed consignments and consignments exceeding the simplified-value ceiling. Electronic-mode CBEs XI-XIV map to Forms B-E respectively.</description>
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    <pubDate>Thu, 20 Feb 2025 11:41:13 +0530</pubDate>
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