TaxTMI 
TaxTMI 
TaxTMI 
Makes Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010
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....ee or consignor at such Customs airports and in such form and to such extent, as the Board may, by notification, declare for the purposes of these regulations in this behalf. (2) These regulations shall not apply to: (a) the following imported goods requiring testing of samples thereof or reference to the relevant statutory authorities or to experts before their clearance, namely:- (i) animals and parts thereof, plants and parts thereof; (ii) perishables; (iii) publications containing maps depicting incorrect boundaries of India; (iv) precious and semi-precious stones, gold or silver in any form; (b) import or export of goods under any export promotion scheme other than Export Oriented Unit (EOU) scheme and similar schemes referred to in Chapter 6 of the Foreign Trade Policy 2009-14. (c) the following export goods, namely:- (i) the goods which are subject 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. Wa....
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....or the purpose of lodgement of declaration or submission of any information, is carried out; (2) The words used and not defined in these regulations but defined in the Act shall have the meanings respectively assigned to them in that Act. 4. Packing of goods to be imported or exported by courier.- (1) For the purposes of these regulations, the imported or export goods shall be packed separately for documents and goods. (2) Imported or export goods shall bear a declaration from the sender or consignor regarding the contents of each of the packages and the total value thereof. 5. Clearance of imported goods.- (1) The Authorised Courier or his agent shall file, in an electronic form, a manifest for imported goods prior to its arrival, with the proper officer the Express Cargo Manifest - Import (ECM-I) in Form A; (2) (a) The Courier packages containing the imported goods shall not be dealt with in any manner except as may be directed by the Commissioner of Customs; (b) No person shall, except with the permission of proper officer, open any packages of imported goods. (3) The Authorised Courier or his agent who has passed the examination referred to in regulation 8 ....
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....fore presenting it to the proper officer. (4) The Authorised Courier shall present the export goods to the proper officer, in such manner as to the satisfaction of the proper officer or as per instructions issued by the Board or Public Notice issued by Commissioner of Customs, from time to time, for inspection, screening, examination and assessment thereof. (5) Any export goods brought into customs area for export purpose and have not been exported within seven days of arrival of such goods into such area or within such extended period as permitted by the proper officer in case of delay due to such reasons which the proper officer considers to be beyond the control of the concerned Authorised Courier and declared exporter, may be detained by the proper officer and sold or disposed off by the person having custody thereof, after issuing notice to the concerned Authorised Courier and declared exporter provided the charges payable, for storage and handling of such goods are paid by such Authorised Courier. 7. Application for registration of Authorised Courier. - (1) Every person intending to operate as an Authorised Courier shall m....
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....ance) Regulations, 1998 on or before the date of coming into force of these regulations in a Customs airport, shall be considered as an Authorised Courier registered for the purpose of these regulations only on compliance of the conditions stipulated in regulation 8. (4) The Authorised Courier referred to in sub-regulation (3) shall comply with the conditions within a period which shall not exceed a period of three months: Provided that the Commissioner of Customs may extend the said period which shall not exceed a period of nine months. Provided further that nothing contained in this sub-regulation shall apply in respect of condition prescribed under sub-regulation (2) of regulation 8. (5) The registration granted under sub-regulation (3) shall be valid for a period of ten years. (6) The Commissioner of Customs may, if he finds that the applicant has been convicted in any court of law, or any criminal proceedings are pending before any court of law against the applicant, reject an application filed for registration of Authorised Courier. (7) The Authorised Courier, who is registered under sub regulation (1) or sub regula....
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....mported such goods; or consignees or consignors of such export goods which such Courier proposes to export, to the effect that the Authorised Courier may act as agent of such consignee or consignor, as the case may be, for clearance of such imported or export goods by the proper officer; (ii) file electronic declarations, for clearance of imported or export goods, through a person who has passed the examination referred to in regulation 8 or regulation 19 of the Customs House Agents Licensing Regulations, 2004 and who are duly authorised under section 146 of the Act; Provided that a transition period of six months from the date of publication of these regulations shall be allowed to the Authorised Courier for fulfillment of the obligation. (iii) advise his consignor or consignee to comply with the provisions of the Act, rules and regulations made thereunder and in case of non-compliance thereof, he shall bring the matter to the notice of the Assistant Commissioner of Customs or Deputy Commissioner of Customs; (iv) verify the antecedent, correctness of Importer Exporter Code (IEC) Number, identity of his client and the functioning of his client in the declared address by using....
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....king 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 courier shall not be established prima facie without an inquiry in the matter, he may conduct an inquiry to determine the ground and in the meanwhile pending the completion of such inquiry, may suspend the registration of the Authorised Courier: Provided also that if no ground is established against the Authorised Courier, the registration so suspended shall be restored. (2) Any Authorised Courier or the officer of the Customs authorised by the Chief Commissioner of Customs in this behalf, if aggrieved by the order of Commissioner of Customs passed under sub-regulation (1), may represent to the Chief Commissioner of Customs in writing against such order within sixty days of communication of the order to the Authorised Courier, and the Chief Commissioner of Customs shall, after providing the opportunity of being heard to the parties concerned, dispose of the representation as expeditiously as may be possible. ....
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.... and true, in every respect. Date: Signature and name of the authorised courier Place: NOTE: Upon submission of the ECM, the Customs Department serial number along with the date would be generated. *** Document 2 FORM – ‘B’ [see regulation 5(3)] COURIER BILL OF ENTRY – XI (CBE-XI) 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. First port of arrival, wherever applicable. 7. Flight No. 8. Date of arrival 9. Time of arrival 10. Airport of shipment 11. Total No. of consignments / HAWB 12. Number of bags DECLARATION I / we declare that the authorization from each of the consignees or consignors 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 document of no commercial value and do not include goods which are prohibited or restricted for import into India under any law for the time being in force. Date: Signature and name of the ....
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....ING) S. No. De scription Details 1. Courier Registration Number 2. Name and address of the Authorized Courier 3. Name of the airlines 4. Airport of arrival 5. First port of arrival, wherever applicable. 6. Flight No. 7. Date of arrival 8. Time of arrival 9. Airport of shipment 10. Country of exportation 11( i ) . HAWB No. 11(ii). CRN No., if applicable. 12. Unique Consignment reference No. 13. Name and address of the consignor 14. Name and address of the consignee *15. IEC Code *16. IEC Branch Code 17. Special requests 18. No. of items included in HAWB 19. Item-wise Details: Licence Type Licence No. CTSH CETSH Country of origin (I) (II) (III) (IV) (V) Item-wise Details (continued): Description of goods Name and address of manufacturer No. of packages Marks and No. of packages, wherever applicable Unit of measure (VI) (VII) (VIII) (IX) (X) Item-wise Details (continued): Quantity Invoice No. Invoice value Currency for invoice Rate of exchange RSP per unit in INR. Invoice terms (FOB / CIF/ C&F / C&I) (XI) (XII) (XIII) (XIV) (XV) (XVI) (XVII) Item-wise Details (continued): Discount amount Discount currency Assessable value Freight Landing charges (XVIII) (XIX) (XX) (XXI) (XXII) Item-wi....
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....plit , Post, Part) (8) Type of Bill of Entry ( Normal , Prior, Advance) (9) High Sea sale (10) Seller particulars in case of High Sea sale (11) IEC Code (A) IEC Branch Code (B) Name (C) Address (D) Use of the first proviso under section 46(1), Customs Act,1962: (12) Special Requests (13) Reason in case of extension of Time Limit is Requested (14) Airlines (15) Flight Number (16) Airport of Arrival (17) Date of Arrival (18) Airport of Shipment (19) Country of Origin (if same for all goods of the consignment, otherwise declare item-wise) (20) Country of Consignment (21) IGM details (22) MAWB No. (23) MAWB date (24) HAWB No. (25) IGM No. (A) Date of entry Inward (B) CRN No., if applicable. (A) HAWB date (26) Marks & Numbers Number of Packages Type of Packages Unit of measure for gross weight (27) (28) (29) Gross weight (30) Gross weight (31) Additional information for clearance of goods at Inland Container Depots ( ICDs ) (32) Name of Gateway Port (A) Gateway IGM Number (B) Date of Entry Inwards of Gateway Port (C) Container details (In case of clearance at ICDs and Sea Ports ), wherever applicable (33) Container No. (A) Seal Number (B) FCL / LCL (C) Bond details (34) Whether Clearanc....
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.... (ix) -12(d)(iii) Cost and Service Not Included in the Invoice and Other Miscellaneous Charges (ix) – 13 Brokerage and Commission (ix) -13(a) Rate (ix) -13(a)( i ) Amount (ix) -13(a)(ii) Currency (ix) –(13)(a)(iii) Cost of containers (ix) -13(b) Rate (ix) -13(b)( i ) Amount (ix) -13(b)(ii) Currency (ix) –(13)(b)(iii) Cost of Packing (ix) -13(c) Rate (ix) -13(c)( i ) Amount (ix) -13(c)(ii) Currency (ix)–(13)(c)(iii) Dismantling, Transport and handling in the Country of Export or any other Country (ix)-13(d) Rate (ix) -13(d)( i ) Amount (ix) -13(d)(ii) Currency (ix) –(13)(d)(iii) Cost of Goods and Services Supplied by Buyer (ix) -13(e) Rate (ix) -13(e)( i ) Amount (ix) -13(e)(ii) Currency (ix)–(13)(e)(iii) Documentation (ix) -13(f) Rate (ix) -13(f)( i ) Amount (ix) -13(f)(ii) Currency (ix) –(13)(f)(iii) Country of Origin Certificate (ix) -13(g) Rate (ix) -13(g)( i ) Amount (ix) -13(g)(ii) Currency (ix) –(13)(g)(iii) Royalty and Licence Fees (ix) -13(h) Rate (ix) -13(h)( i ) Amount (ix) -13(h)(ii) Currency (ix)–(13)(h)(iii) Value of Proceeds which accrue to seller (ix) -13( i ) Rate (ix) -13( i )( i ) Amount (ix) -13( i )(....
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....(s)(v) Classification Details (ix) – 19(t) RITC (ix) – 19(t)( i ) CTSH (ix) – 19(t)(ii) CETH (ix) – 19(t)(iii) Currency of Retail Sales Price (ix) – 19(t)(iv) Retail Sales Price per Unit (ix) – 19(t)(v) EXIM Scheme Code, if any (ix) – 19(t)(vi) Para . No. / Year of EXIM Policy (ix) – 19(t)(vii) Details of Special Valuation Branch (SVB) Loading wherever Applicable (at Item level) (ix) – 19 (u) Are the Buyer and Seller Related ? YES / NO (ix) – 19 (u) ( i ) If the buyer and Seller are Related, has the Relationship been examined earlier by the SVB (yes / No) (ix) – 19 (u)(ii) If Examined earlier by the SVB (ix) – 19 (u)(ii)(1) SVB Reference Number (ix) – 19 (u)(ii)(2) SVB Date (ix) – 19 (u)(ii)(3) Indication for Provisional/ Final (ix) – 19 (u)(ii)(4) Notifications Used for the Item (Customs and Excise) (ix) – 19 (v) Notification Type (ix) – 19 (v)( i ) Notification Number (ix) – 19 (v)(ii) Serial Number in Notification (ix) – 19 (v)(iii) List Number (ix) – 19 (v)(iv) List Serial Number (ix) – 19 (v)(v) Shipping Bills Details in case of Re-....
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....therwise), 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 the 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 - (a) Agent / Distributor / Indentor / Branch / Subsidiary / Concessionaire, and (b) Collaborator entitled to the use of the trade mark, patent or design, (c) Otherwise than as ordinary importers or buyers 5. I / We declare that the method of invoicing has not changed since the date on which my / our books of accounts and / or agreement with the suppliers were examined previously by the Customs House (s) (Declaration to be signed by an Importer) (Without Customs House Agent / Courier) 1. I / We declare that the contents of this Bill of Entry for goods imported against Airway Bill number …………. dated …………. are in accordance with the invoice number …………… dated ………… and....
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..... 2. I / We declare 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 3. I / We declare that I / we have not received and do not know of any other documents or 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 4. I / We declare that the goods covered by the bill of entry have been imported on outright purchase / consignment account 5. I / We am / are not connected with the suppliers / manufacturers as - (a) Agent / Distributor / Indentor / Branch / Subsidiary / Concessionaire, and (b) Collaborator entitled to the use of the trade mark, patent or design, (c) Otherwise than as ordinary importers or buyers 6. I / We declare that the method of invoicing has not ch....
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....nd address of the Authorized Courier 3. Export General Manifest Number 4. Name of the airlines 5. Airport of departure 6. Flight No. 7. Date of departure 8. Time of departure 9. Airport of destination 10. Shipment/Consignment-wise Details: MAWB No. HAWB No. Number of Packages/Pieces/ Bags/ ULDs Weight (in kgs .) (1) (2) (3) (4) Shipment/Consignment-wise Details (Continued): Description of Goods Name and address of the Consignor Name and address of the Consignee Value (in Rs .) (5) (6) (7) (8) DECLARATION 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: Document 7 FORM - G [See regulation 6(3)] COURIER SHIPPING BILL - III (CSB - III) 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. Expected date of landing at destination 10. Airway Bill-wise information: (a) MAWB No. (b) No. of HAWBs included in ....
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....courier Place: Document 9 FORM - I [see regulation 7(1)] To The Commissioner of Customs, …. …………………… (Address) Subject: Application Form for registration / renewal of authorised courier under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 issued under Section 157 of the Customs Act, 1962 (52 of 1962). *** Sir / Madam, I/we, the undersigned hereby submit the following details for registration as an authorised courier under the Courier Imports and Exports (Electronic Declaration and processing) Regulations, 2010: This application is for (i) New registration (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 Airport, 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 ....
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....ons, 2010 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 period of 30 days. Date: Signature and name of the applicant(s) or authorised signatory Place: *** Document 10 FORM – J [see regulation 10 (4)] 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, 2010 issued under Section 157 of the Customs Act, 1962 (52 of 1962). *** Sir / Madam, I/we, the undersigned hereby intimate the following details for functioning as an authorised courier under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 20109: This application is for (i) Form of Intimation for working as Authorised Courier at a Custom House other than Customs House of Registration (ii) Amendment to information pertaining to Existing Intimations (1) Name of the Authorized Courier: (2) Custom House where PAN-based Registration....