TaxTMI 
TaxTMI 
Draft - Regulations for Courier imports and exports through electronic declaration and processing in specified Customs stations - regarding.
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....r 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 11.05.2009. Disclaimer:- These Draft Regulations have been put up only to elicit public response. No final decision has been taken by th....
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....upees 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" means any bonafide commercial samples and prototypes of goods supplied free of charge of a value not exceeding fifty thousand rupees per consignment for exports or ten thousand rupees per consignment for imports, which are for ....
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.... 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 Authorised Courier and to the declared importer, if any, and the charges payable for storage and holding of such goods shall be payable by the Authorised Courier. 6. Clearance of export goods - (1) The Authorised Courier or his agent shall file, in an electronic form, a ....
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....ate 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 identity, bonafides and reputation of the applicant. 10. Registration - (1) If on scrutiny of the application filed by a person under regulation 7, the Commissioner of Customs is satisfied that the applicant fulfils the requirements of the registration, the said applicant may be so registered as an Authorised Courier. (2) The....
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.... 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 Deputy Commissioner or Customs the same cannot be recovered from the importer or the exporter. 12. The Authorised Courier who has been granted a registration under regulation 10 or has been intimated in the prescribed form to the Commissioner of Customs having Jurisdiction over the Custom Station from where he has to transact the business, shall furnish the bond....
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....sion 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 that no such revocation shall be made unless a notice has been issued to the Authorised Courier information him the grounds on which it is proposed to revoke the registration and he is given an opportunity of making a representation In writing and a further opportunity of being heard in the matter, if so desired. Provided further that, in case the Commissioner of Customs considers that any of such grounds against an Authorised co....
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..../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, Partners of the partnership firm, of Directors of the Company or the persons in charge in case of other category, as the case may be: (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). 8) Name, designation, residential address and educational qualification / knowledge of Customs law & procedure of duly authorized signatory and employees who will actually be engaged in work of Authorized courier (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) 9) In case, it is desired to appoint employees, Name, designation residential address and educational qualification / knowledge of Customs law & procedure of the employees, as the case may be. (Complete details of the following to be provided: Flat /Bui....
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....1) (Name and place) 3) Name of Customs House where intimation is required. 4) Existing Authorized Courier Registration Nos, date & Customs Station, if any. 5) Permanent Account Number (PAN No.). 6) Constitution of Business (Specify whether Proprietorship, Partnership, Public Ltd / Private Ltd. Company Others.) 7) 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). 8) Name and residential address of the Proprietor, Partners of the partnership firm, of Directors of the Company or the persons in charge in case of other category, as the case may be: (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). 9) Name and Residential address of duly authorized signatory and employees who will actually be engaged in work of Authorized courier at Custom House of Intimation. (Complete details of the following to be provided: Flat /Building/Plot No., Name of pr....
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.... (in Kgs.) (1) (2) (3) (4) (5) 11 Shipment/Consignment-wise Details (Continued): Description of goods Name and address of the Consignor Name and address of the Consignee Invoice value Invoice Currency (6) (7) (8) (9) (10) I/we declare that all statements and particulars contained in this form and other documents presented herewith are complete, correct and true, in every respect. Date: 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 for the clearance of the goods. I/We hereby declare that goods imported as per this Bill of Entry include only doc....
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.... Details of High Sea sale Details of procurement certificate, if any, (applicable for 100% EOUs Any other information (31) (32) (33) (34) (35) Sl. No List No. & Sl.No NOTE: The details (in full) for item-wise information in respect of imported goods shall be filed as per check list filed for submission of Bill of entry. Declaration (i). I/We hereby declare that I/we have obtained the authorization from each of the consignees mentioned above to act as an agent for the clearance of the goods described above. (ii) I/We hereby declare that I/we have not received any other documents or information showing a different price, value, quantity or description of the said goods and that if at any time hereafter. I/we receive any documents from the importer showing a different state of facts I/we will immediately make the same known to the Commissioner of Customs. (iii) I/We hereby declare that the contents of this Bill of Entry are true, correct and complete in every respect and are in accordance with the airway bills, the invoices and other documents attached herewith. (iv) I/We enclose herewith _____(number) of airway bills and _______(number) of invoices for the aforesai....
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....ame and address of the consignee 15 IEC Code 16 IEC Branch Code 17 No. of items included in HAWB 18 Item-wise Details: CTH Nature of shipment (Gifts / Samples) Country of origin Description of goods Name & address of manufacturer (1) (2) (3) (4) (5) 18 Item-wise Details (continued): No. of packages Marks and number of packages Unit of measure Quantity Invoice No. (6) (7) (8) (9) (10) 18 Item-wise Details (continued): Invoice value Invoice currency rate of exchange Assessable value in Rs. (As per section 14 of the Customs Act, 1962) Notification type Notification No. & date (11) (12) (13) (14) (15) (16) 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 ....
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....ioned consignments have been obtained by me/us to act as an agent for the clearance of the goods described above. I/We hereby declare that the goods exported as per this Shipping Bill include only document of no commercial value and do not include goods which are liable to duty or which are prohibited or restricted for export from India under any law for the time being in force. Date: Signature and name of the authorised courier Place: Form Courier Shipping Bill - IV (CSB - IV) [See regulation 6(3)] Courier Shipping Bill for Goods (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 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) (f) Value (g) Name & address of the consignor (h) Name & address of the consignee 11 Shipment / consignment-wise information: MAWB No. No. of HAWBs included in this MAWB ....