TaxTMI 
TaxTMI 
Makes Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010
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....ised Courier by air, on behalf of a consignee 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 ....
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...." means the place specified by the Commissioner of Customs where data entry, for 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)....
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.... documents in Form G or, as the case may be, in the Courier Shipping Bill-IV (CSB-IV) for goods in Form H, before 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 ....
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.... procedure provided in sub-regulation 8. (3) An Authorised Courier who is already registered under Courier Imports and Exports (Clearance) 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 a....
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....uthorised Courier shall - (i) Obtain an authorisation, from each of the consignees or consignors of the imported goods for whom or from whom such Courier has imported 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; (....
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....ation shall be made unless a notice has been issued to the Authorised Courier informing 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 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 Authorise....
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....ise Details (Continued): (vi) Name and address of the Consignee (vii) Invoice value (viii) Invoice Currency (ix) Shipment to be transshipped, if Yes/ No (x) If Shipment to be transshipped, Place of transshipment 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: 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 c....
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.... 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: Signature and name of the authorised courier Place: NOTE: Uploading images of HAWB and invoices shall be optional in CBE-XII while filing through bulk upload or otherwise. *** Document 4 FORM - D [see regulation 5(3)] COURIER BILL OF ENTRY - XIII (CBE-XIII) FOR NON-DOCUMENTS (LOW VALUE DUTIABLE SHIPMENTS) (ELECTRONIC FILING) 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 t....
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....ate of publication of Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010. Document 5 FORM - E [see Regulation 5(3)] COURIER BILL OF ENTRY – XIV (CBE-XIV) FOR DUTIABLE GOODS (ELECTRONIC FILING) Courier Registration Number (1) Name and address of the Authorized Courier (2) PARTICULARS OF CUSTOM HOUSE AGENT (3) Licence Number ( i ) Name (ii) Address (iii) PARTICULARS OF IMPORTER (4) IEC Code ( i ) IEC Branch Code (ii) Name (iii) Address (iv) Category of Importer ( Govt. Depts , Govt. Untertakings , Diplomatic/UN, others) (v) If others, please specify (vi) Type of Importer (100 % EOU or not, please specify) (vii) Authorised dealer code of the Bank (5) Category of the Bill of Entry (Home Consumption, Warehouse,Ex -Bond) (6) Bill of Entry Number and date (7) Class Code (CC) ( New, Split , 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) Airlin....
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....e /rent, Replacement, Gift, Sample, Free of Cost, others (ix) -5 If others, Please specify (ix) -5(a) Terms of Payment (LC,DP/TA,FOC, Others) (ix) -6 If others, Please specify (ix) -6(a) Conditions or Restrictions, if any Attached to sale (ix) -7 Method of Valuation (ix) -8 Terms of Invoice (ix) -9 Invoice Value (ix)-10 Invoice Currency (ix) -11 Freight, Insurance and Other Charges (ix) -12 Freight (ix) -12(a) Rate (ix) -12(a)( i ) Amount (ix) -12(a)(ii) Currency (ix) -12(a)(iii) Insurance (ix) -12(b) Rate (ix) -12(b)( i ) Amount (ix) -12(b)(ii) Currency (ix) -12(b)(iii) Loading, Unloading and Handling Charges as per Rule 9(2)(b) of the Customs Valuation Rules, 1988 (ix) -12(c) Rate (ix) -12(c)( i ) Amount (ix) -12(c)(ii) Currency (ix) -12(c)(iii) Other Charges Related to the Carriage of goods (ix) -12(d) Rate (ix) -12(d)( i ) Amount (ix) -12(d)(ii) Currency (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....
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....9(c) Item Description (ix) – 19(d) General Description (ix) – 19(e) Currency for Unit Price (ix) – 19(f) Unit Price (ix) – 19(g) Unit of Measure (ix) – 19(h) Quantity (ix) – 19( i ) Accessories, if any (ix) – 19(j) Name of Manufacturer (ix) – 19(k) Brand (ix) – 19(l) Model (ix) – 19(m) Grade (ix) – 19(n) Specification (ix) – 19(o) End Use of Item (ix) – 19(p) Manufacturing (ix) – 19(p)( i ) Trading (ix) – 19(p)(ii) Self Consumption (ix) – 19(p)(iii) Country of Origin (ix) – 19(q) Assessable Value (ix) – 19(r) Details, in case of previous Imports (ix) – 19(s) Bill of Entry Number (ix) – 19(s) ( i ) Date (ix) – 19(s) (ii) Currency (ix) – 19(s) (iii) Unit Value Custom House (ix) – 19 (s)(iv) (ix) – 19(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 Polic....
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....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 (Declaration to be signed by an Importer) (With Customs House Agent / Courier) 1. 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 2. 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 3. I / We declare that the goods covered by the bill of entry have been....
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.... 2. 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 other documents presented herewith 3. I / We 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 (Declaration to be signed by an Importer) (With Customs House Agent / Courier) 1. I / We apply for leave to deposit the goods covered by this Bill of Entry in the warehouse being public / private warehouse appointed / licensed under the Customs Act, 1962. 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 invoi....
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....anufacturers 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 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 (FOR THE BILL OF ENTRY FOR EX-BOND CLEARANCE) Declaration to be signed by the importer / Courier / Customs House Agent 1. I / We declare that the particulars given in this Bill of Entry are true 2. I / We apply for permission to clear the goods from the Customs Bonded Warehouse subject to the provisions of the Customs Act, 1962 Signature of Importer___________________ Document 6 FORM - F [see regulation 6(1)] COURIER EXPORT MANIFEST (CEM-I) (Electronic Filing) S. No. Description Details 1. Courier Registration Number 2. Name and 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....
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....(2) (3) Name and address of the consignor Name and address of the consignee Weight (In KGs) (4) (5) (6) 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 bonafide commercial samples, prototypes of goods and bonafide gifts of articles for personal use within the value limits prescribed in the relevant exemption Notification 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 airway bills and ________ (number) of invoices for the aforesaid consignments with this shipping bills. I / We hereby declare that the contents of this shipping bill are true and correct in every respect and are in accordance with the Airway Bills, the invoices and other documents attached herewith. Date: Signature and name of the authorised courier Place: Document 9 FORM - I [see regulation 7(1)] To The Commissioner of Customs, ....
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....ding/Plot No., Name of premises / Building, Road / Street Name, Locality, City, State, Pin code No., Telephone Nos., Fax No., Email Address) (10) Particulars of the No. of consignments, value of cargo cleared and duty paid as Authorized Courier during last three financial years: (11) 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.) (12) Details of Service Tax Registration: (Service Tax Registration No., date of Issue, Commissionerate, Division, Range). (13) Whether the registration as Authorized Courier held under these Regulations was cancelled or suspended: (14) 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: (15) 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) Regula....