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    <title>Courier Bill of Entry for Dutiable Goods</title>
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    <description>Courier Bill of Entry-V requires authorised couriers clearing dutiable goods to provide consignment, consignee, valuation, classification, duty, IGST, and GST compensation cess particulars. Assessable value must include freight, insurance, landing charges, commissions, and other includible charges. Couriers must confirm consignee authorisation, declare the absence of contrary information on price, value, quantity, or description, promptly disclose later contrary information, certify accuracy against airway bills and invoices, and attach the required supporting documents.</description>
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