TaxTMI 
TaxTMI 
Draft - Regulations for Courier imports and exports through electronic declaration and processing in specified Customs stations - regarding.
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....been put in place. It also covers the procedure for clearance of imported or export goods, the responsibilities of the authorised couriers engaged in such activities. 3. The CBEC solicits views, comments and suggestions on the draft regulation from the trade and industry associations, departmental officers and from all other concerned. The views, comments and suggestions to the draft regulations may please be sent to the O.S.D. (Customs), Room No.227-B, North Block, New Delhi - 110 001 or on Fax No.(011) 23092173 or at E-mail I.D: [email protected] latest by 11.5.2009. (M.M. Parthiban) Director (Customs) Tel: 23093908 Fax: 23092173 To All Concerned. DRAFT REGULATIONS (To elicit response/Comments only) The Central Board of Excise & Customs (CBEC) solicits views, comments and suggestions on the Draft Regulations, from the trade and industry associations, departmental officers and others. The views, comments and suggestions to the draft Regulations may please be sent to the O.S.D.(Customs), Room No.227-B, North Block, New Delhi - 110 001 or on Fax No. (011) 23092173 or at E-mail I.D.: [email protected] latest by 11.05....
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....bject to levy of any duty on their exports; (ii) goods where the value of the consignment is above Rupees twenty five thousand and transaction in foreign exchange is involved. Provided that the limit of Rupees twenty five thousand as provided in this sub-clause shall not apply to such export consignments where the G.R. Waiver or specific permission has been obtained from the Reserve Bank of India. 3. Definitions- (1) In these regulations, unless the context otherwise requires - (a) "Act" means the Customs Act, 1962 (52 of 1962); (b) "Authorised Courier" in relation to imported or export goods means a person engaged in the international transportation of time-sensitive documents or goods on door-to-door delivery basis and is registered in this behalf by a Commissioner of Customs in charge of a Customs airport which has been notified for applications of these regulations; (c) "documents" include any message, information or data recorded on paper, cards or photographs and of no commercial value which is for the time being not liable to any customs duty or subject to any prohibition or restriction on their export out of or import into India; (d) "samples" ....
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....ted goods. (3) The Authorised Courier or any other person specified shall make entry of goods imported by him, in an electronic declaration, by presenting to the proper officer a bill of entry in Form Courier Bill of Entry-XI (CBE-XI) for documents or as the case may be in Form Courier Bill of Entry-XIV (CBE-XIV) for goods, appended to these regulations: Provided that in respect of import of gifts and samples which are exempted from the duties of customs under a notification issued by the Government in terms of section 25 of the Act, for the time being in force, and the weight of individual consignment of such gifts and samples is not exceeding 3 Kilograms, the entry of goods shall be made in the Form Courier Bill of Entry-XII (CBE-XII) appended to these regulations. (4). The authorised courier shall present all the imported goods brought by them or by their agent, to the proper officer for examination and assessment thereof. (5) Any imported goods which are not taken clearance after the expiry of a period of thirty days of its arrival, shall be detained by the Customs and shall be sold or disposed of by the person having custody thereof, after issuing a notice to the A....
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.... 8. Conditions to be fulfilled by the applicant - (1) The person applying for registration as an Authorised Courier shall disclose to the satisfaction of the Commissioner of Customs that he is financially viable and in support thereof he shall produce to the said Commissioner of Customs a certificate issued by a scheduled bank or such other proof acceptable to the Commissioner of Customs evidencing possession of assets of a value not less than twenty five lakh rupees. (2) The declarations referred in regulation 5(3) and 6(3), for clearance of imported or export goods shall be made by the persons duly authorised under section 146 of the Act. (3) The applicant shall undertake to comply with the provisions and abide by all the provisions of the Act and the rules, regulations, notifications and orders issued thereunder. 9. Scrutiny of application - On receipt of application for registration under regulation 7, the Commissioner of Customs, may make enquiries for verification of the particulars set out in the application and also such other enquiries as the Commissioner of Customs may deem necessary for such registration including enquiries about the id....
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.... (8) The Commissioner of Customs shall review the registration granted under sub regulation (1) or (3) before the expiry of the five years and may extend such registration to a further period of five years at a time. Provided that the Commissioner of Customs, for reasons to be recorded in writing, may order for review of the registration granted to any authorised courier before the completion of the period of registration. 11. Execution of bond and furnishing of security - The Commissioner of Customs shall require the applicant to enter into a bond in such form with a security of ten lakhs rupees in case of major international airports of Mumbai, Delhi, Calcutta and Chennai and five lakhs rupees in case of other airports in the form of cash deposit or bank guarantee in the name of the Commissioner of Customs for complying with the provisions of the Act and the rules and regulations made thereunder. The condition of the said bond shall also be that the applicant shall agree to pay the duty, if any, not levied or short levied, with interest if applicable on any goods taken clearance by the Authorised Courier if the opinion of the Assistant Commissioner of Customs or....
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....n such form and manner as may be directed from time to time by an Assistant Commissioner of Customs or Deputy Commissioner or Customs for a period of five years and submit them for inspection to the Assistant Commissioner of Customs or an officer authorised by him, wherever required; and (viii) abide by all the provisions of the Act and the rules, regulations, notifications and orders issued thereunder. 14. Suspension or revocation of Registration of authorised courier - (1) The Commissioner of Customs may revoke the registration of an Authorised Courier and also order forfeiture of security on any of the following grounds namely:- (a) failure of the Authorised Courier to comply with any of the conditions of the bond executed by him under regulation 11; (b) failure of the Authorised Courier to comply with any of the provisions of these regulations or the provisions of the Act and the rules and regulations made thereunder; (c) misconduct on the part of Authorised Courier whether within the jurisdiction of the said Commissioner or anywhere else, which in the opinion of the Commissioner renders him unfit to transact any business in the Customs Station. Provided th....
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....p; ii) For new PAN based Registration No. for existing registrants. iii) Amendment to information pertaining to existing registrants. 1) Name of the Authorized Courier. 2) Name of Customs House where registration is required. 3) Existing Authorized Courier Registration No.(s), date & Customs Station, if any. 4) Permanent Account No. (PAN No.) 5) Constitution of Business: (Specify whether Proprietorship, Partnership, Public Ltd. / Private Ltd. Company Others.) 6) Registered Office address: (Complete details of the following to be provided: Flat /Building/Plot No., Name of premises / Building, Road / Street Name, Locality, City, State, Pin code No., Telephone Nos., Fax No., Email Address) 7) Name and Residential Address of the Proprietor, ....
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....ation within a period of 30 days. Date: Signature and name of the applicant(s) or authorised signatory Place: *** FORM - B [see regulation 10 (4)] Application Form for intimation of authorised courier To The Commissioner of Customs, …………………………… (Address) Subject: Application Form for intimation of authorised courier under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2009 issued under Section 157 of the Customs Act, 1962 (52....
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....lue of cargo cleared and duty paid as Authorized Courier during last three years. 12) Details of Bank Accounts used for business transaction by the Registrant. (Bank Account No., Name of Bank, Name of the Branch & address to be provided.) 13) Details of Service Tax Registration: (Service Tax Registration No., date of Issue, Commissionerate, Division, Range). 14) Whether the registration as Authorized Courier held under these Regulations was cancelled or suspended. 15) Whether the applicant or any of the persons proposed to be employed by him have been penalized, convicted or prosecuted under any of the provisions of the Customs Act,1962 (52 of 1962) or any other law for the time being in force. 16) Declaration: I am/we are authorized to make the following declarations: I/We declare that all particulars given herein are true and correct. I/We hereby affirm that I/we have read the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2009 and agree to abide by them. I/We hereby undertake to intimate any change in respect of the information provided in the aforesaid application within a ....
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....bsp; Signature and name of the authorised courier Place: Form Courier Bill of Entry - XI (CBE-XI) [see Regulation 5(3)] Courier Bill of Entry for Documents (Electronic Filing) S. No. Description Details 1 Express Cargo Manifest Reference No. 2 Courier Registration Number 3 Name and address of the Authorized Courier 4 Name of the airlines 5 Airport of arrival 6 Flight No. 7 Date of arrival 8 Time of arrival 9 Airport of shipment 10 Total No. of consignments / HAWB 11 Number of bags I/we declare that the authorization from each of the consignees relating to the above mentioned consignments have been obtained by me / us to act as an agent fo....
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....bsp; 25 Item-wise Details (continued): CTSH CETSH Country of origin Method of valuation Conditions or restrictions of sale (6) (7) (8) (9) (10) 25 Item-wise Details(continued) Name & address of the manufacturer Description of goods No. of packages Marks and No. of packages Unit of measure (11) (12) (13) (14) (15) 25 Item-wise Details(continued) Quantity Details of Invoice (No., date, value & other details) Currency of invoice Rate of exchange RSP per unit (In Rupees) (16) (17) (18) (19) (20) 25 Item-wise Details(continued) Invoice terms / INCO terms (FOB / CIF/ C&F / C&I) Amount of discount Discount Currency Assessable value (As per S....
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....are that the contents of invoice(s) No.(s)__________ dated________ of M/s______________ and of other documents relating to the goods covered by the said invoice(s) and presented herewith are true and correct in every respect. 1. ** I / We declare that the contents of this Bill of Entry for goods imported against Airway Bill No.________ dated_________ are in accordance with the invoice No.________ dated__________ and other documents presented herewith. I/We also declare that the contents of the above mentioned invoice(s) and documents are true and correct in every respect. 2. I/We declare that I/we have not received and do not know of any other documents of information showing a different price, value (including local payments, whether as commission or otherwise), quantity or description of the said goods and that if at any time hereafter I/we discover any information showing a different state of facts, I/we will immediately make the same known to the Commissioner of Customs. 3. I/We declare that goods covered by the bill of entry have been imported on outright purchase / consignment account. 4. I/We am / are not connected with the suppliers/manufacturers as:....
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.... Sl. No. List No. & Sl.No. Declaration I/we declare that the authorization from each of the consignees relating to the above mentioned consignments have been obtained by me/us to act as an agent for the clearance of the goods. I/We hereby declare that goods imported as per this Bill of Entry include only bonafide commercial samples, prototypes of goods and bonafide gifts of articles for personal use of value not exceeding Rs.Ten thousand and which are for the time being not subject to any prohibition or restriction on their import into India. I/We enclose herewith________(number) of Airway bills and _________ (Number) of Invoices for the aforesaid consignments with this Bill of Entry. I/we hereby declare that the contents of this Bill of Entry are complete, correct and true, in every respect and are in accordance with the airway bills, the invoices and other documents attached herewith. Date: &n....
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....CSB - III) [See regulation 6(3)] Courier Shipping Bill for Documents (Electronic Filing) S. No. Description Details 1 Courier Registration Number 2 Name and address of the Authorized Courier 3 Name of the airlines 4 Airport of departure 5 Flight No. 6 Date of departure 7 Time of departure 8 Airport of destination 9 Customs Department's Sl.No. & date 10 Expected date of landing at destination 11 Airway Bill-wise information: (a) MAWB No. (b) No. of HAWBs included in this MAWB (c) HAWB No. (d) Number of bags / packages / pieces / ULD (e) Weight (In KGs) 12 Shipment / consignment-wise information: MAWB No. No. of HAWBs included in this MAWB HAWB No. Number of bags / packages / pieces / ULD (1) (2) (3) (4) ....
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.... Shipment / consignment-wise information: MAWB No. No. of HAWBs included in this MAWB HAWB No. Number of bags / packages / pieces / ULD (1) (2) (3) (4) 11 Shipment / consignment-wise information (continued): Weight (In KGs) Value Name and address of the consignor Name and address of the consignee (5) (6) (7) (8) Declaration I/We hereby declare that I/we have obtained the authorization from each of the consignors mentioned above to act as an agent for the clearance of the goods described above. I/We hereby declare that the goods for export as per this Shipping Bill include only bona fide commercial samples, prototypes of goods and bona fide gifts of articles for personal use of a value not exceeding Rs.25,000/- in a financial year and which are for the time being not subject to any prohibition or restriction on their export from India and no transfer of foreign exchange is involved. I/We enclose herewith __________(number) of ....