TaxTMI 
TaxTMI 
TaxTMI 
Import / Export through Courier
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....mport / Export through Courier <br>Customs, DGFT & SEZ<br>Dated:- 29-8-2007<br><BR>Import / Export through Courier " CBEC has issued a circular addressing various issues concerning Import Export through Courier vide circular no. 31/2007 dated 29/8/2007. Salient features of this circular are: 1 If the consignee wishes to avail cenvat credit - he should file normal Bill of Entry.....
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.... (For more details click the following links as referred in the circular - - Rule 9 of the Cenvat Credit Rules and - Chapter 14 of Cenvat Credit Manual - Circular No. 56/95-Cus Para 6) 2 Authorised Courier may be permitted to file regular Bill of Entry or Shipping Bill. (For more details click the following links as referred in the c....
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....ircular - - Section 2(20) and 2(26) of Customs Act, 1962 ) Definition of Importer and Exporter ; - Regulation 5(3) of Courier Imports and Exports (Clearance) Regulations, 1998 - Clearance of Imported Goods - Regulation 13 of Courier Imports and Exports (Clearance) Regulations, 1998 - Obligations of Authorised Courier) 3 Operation of Autho....
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....rised Courier based on the intimation as per Regulation 12 of the Courier Imports and Exports (Clearance) Regulations, 1998 and subject to execution of specified Bond and Security. No separate registration is required (For more details click the following links as referred in the circular - - Notification No. 09 /2007-Customs (N.T.) dated 07th February, 2007 - Regulat....
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....ion 7 of Courier Imports and Exports (Clearance) Regulations, 1998 - Registration of Authorised Couriers - Regulation 13 of Courier Imports and Exports (Clearance) Regulations, 1998 - The Authorised Courier)<BR> News - Press release - PIB....