TaxTMI 
TaxTMI 
Courier imports - Normal duty but benefit of exemption notifications available - Imports of gifts/ /samples are duty free upto specified value and documents
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed such that vide NOTE 4" goods imported through courier service" are excluded from the said Chapter. Accordingly, Imports by courier shall NOT henceforth be classified as baggage under heading 98.03 of Tariff for the purpose of assessment to duty and clearance thereof. The practice of charging a uniform duty of 80% ad valorem on articles imported through couriers in terms of exemption notification No. 86/ 94- Cus dated 1.3.1994 should be DISCONTINUED WITH IMMEDIATE EFFECT. The said notification No. 86/ 94 dated 1.3.1994 has also been accordingly rescinded. 2. Imports by courier shall shall now be classified on merits in the respective Customs Tariff Headings. To illustrate, imports of an "instrument" and "machinery" by a courier will be....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ides fulfilling other conditions such as execution of bond etc. Further, the regulations impose certain obligations on the courier who may also in certain situations be "deregistered" by the Commissioner of Customs. (iv) For the purpose of the scheme the goods imported by courier have been divided into three categories, namely (a) documents; (b) samples and free gifts; and (c) dutiable goods. These goods are to be packaged distinctly as the scheme of assessment and clearance of the goods is different for the three categories. Essentially, goods in the first two categories are duty free here simplified Bills of Entry have been specified (Form III and IV of the Regulations) for their clearance. One single Bill of Entry (Form III and ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....mode satisfy the provisions of the EXIM Policy and any other law for the time being in force. (vii) A crucial element of the new scheme is that the authorised courier is obliged to obtain an authorisation from the consignees for acting as his agent in clearance of the goods. This has implications on liability of the parties in terms of the Customs Act, 62 and for this the Bill of Entry's provide for certain declarations which must be ensured. In the normal course, it is not necessary for the customs to insist upon the production of consignee's authorisation in support of the declaration of the courier. (viii) It may also be seen that vide regulation 7 the goods imported by an authorised courier may with has concurr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....mported goods. It is suggested that the courier companies may be asked to maintain account current (deposit account) so that the payment of duty round the clock is facilitated. However, the Commissioners of Customs concerned will evolve a suitable procedure keeping in mind the local conditions. The duty collection must take into account the convenience of the trade as well as the fact of round the clock clearances. 6. Another aspect to be noted is that in certain cases the consignee of the imported goods may seek certification from the customs regarding the duty paid on the said goods for the purpose of claiming Modvat benefit. In this regard it may be seen that the scheme of courier import clearance provides for the filing of a Bill of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ut any element of doubt. This may be done by organising seminars etc. where opportunity is given to both the couriers as well as Department officers to interact. 10. As may be appreciated the objective of the new scheme of courier imports clearance is to ensure timely clearance without any delay whatsoever. At the same time there may be occasions when the import goods may not be cleared immediately and have to be necessarily detained by the customs. On such occasions it is important that the consignee be courteously addressed by the customs explaining the reasons for the detention and requesting for remedial action by the consignee to facilitate immediate clearance of the goods. This approach will be helpful to the trade as the mode of c....