TaxTMI 
TaxTMI 
Courier operations through Kolkata Air Cargo Complex- procedure reg.
X X X X Extracts X X X X
X X X X Extracts X X X X
....toms. The authorized courier who is registered under sub section (I) of regulation 10 shall transact the business in all Customs Stations within the country subject to intimation in Form A to the Commissioner of Customs having jurisdiction over the Customs Station where he has to transact business, and on execution of Bond and Security as per Regulation 12. 2. Execution of bond and furnishing of security. The person applying for registration should be financially viable and in support thereof he is required to produce a certificate issued by a scheduled bank or such other proof evidencing possession of assets of a value not less than Rs. 25 lakhs. Further, he will have to execute a bond with a security of Rs. 5 lakhs. The security can be in cash or in the form of postal security or National Savings Certificate or Bank guarantee. 3. Obligations of Authorised Courier. An Authorized Courier shall- (a) obtain an authorization, from each of the consignee of the import goods for whom such courier has imported such goods or consigner of such export goods which such courier proposes to export, to the effect that the Authorized Courier may act as agent of such consignee or....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nctioning of his client in the declared address by using reliable, independent, authentic documents, data or information; (j) Not sub-contract or outsource functions permitted or required to be carried out by him in terms of these regulations to any other person, without the written permission Of the Commissioner of Customs. 4. Check List for Courier Application Documents required for registration as an Authorized Courier as per Regulation 1998 (as amended). • Application in Form A in terms of Courier Imports and Exports clearance Regulation 1998 (as amended) • Details/Experience in engagement of International transportation of goods. • Name and addresses of branch offices at foreign destination / dispatch centers along with original/attested Courier licence issued for these Centers by the respective Countries. • Whether the foreign courier licenee is in the name of the applicant and if not the details thereof along with copy of partnership deed or equivalent documents of the licensee and the relationship of the foreign courier licence holder with the applicant. Documents should be accompanied by English translation....
X X X X Extracts X X X X
X X X X Extracts X X X X
....mponents in the door-to-door supply chain. This is necessary since an Authorized Courier is defined as one, who, in relation to import or export of goods, is a person engaged in the international transportation of goods for export and imports, on door-to-door delivery basis, and is registered in this behalf by the jurisdictional Commissioner, Also, the basic reason for expeditious clearance facilities being extended to them is that express companies have put in place verifiable and secure work processes on a global basis backed by an elaborate IT infrastructure for knowledge and information management. These companies have their own in-house mechanisms to guard against use of express supply chain by unscrupulous elements. Therefore, any unauthorised sub-letting or out sourcing of any of the components in the door-to-door supply chain may defeat the very purpose behind facility of expeditious clearance. Hence, the Commissioners of Customs should review the facilities available with the Authorized Couriers appointed under their charge to ensure compliance. Further, while allowing, any subletting or outsourcing due care should be taken to ensure that it does not go against the very pu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n endorsement from the airline staff in token of having received the bags on the duplicate copy of CSB-I. This copy shall be handed over to the Superintendent (ACC). In case of any discrepancy found at the time of screening, the authorized courier shall make available the bag and package for examination by the officer after which, if found in order, the same shall be repacked in their original packing and placed in the respective bag. Similarly, certain packages may be selected at random basis for examination. In case of any discrepancy detected or if any objectionable goods are found, the same should be detained after due process under a detention memo and the authorized courier shall countersign the detention memo as having witnessed the examination and detention. Such cases will be immediately brought to the notice of the Deputy/Assistant Commissioner of ACC for taking appropriate action. Clearance of Courier Shipping Bill -II(CSB II): The authorized courier shall file the CSB II with the EFO for registration. After registration, he shall present the CSB-II to the Assessing officer. The Assessing officer shall scrutinize the CSB with regard to description, value and oth....
X X X X Extracts X X X X
X X X X Extracts X X X X
....case of export goods, the Airline shall ensure that they receive the courier bags from an authorized courier and that the customs has duly passed the shipments handed over to them. After accepting the bags, the Airlines shall make an endorsement on the duplicate copy of CSB-I or II as the case may be in token of having accepted the bags. In case the Airlines are not in a position to accept all the bags passed for shipment, they shall indicate on the CSB-I or II the number of bags accepted by them. The details of the employees/authorized representatives who would endrose the CSBs for having accepted the courier bags for shipment will be intimated in advance by the Airlines along with their specimen signatures. 9. Import of Goods through Courier: For facilitating Customs clearance, the goods imported by courier are divided into the following categories, (a) Documents that includes any message, information or data recorded on paper, cards or photographs having no commercial value, and which do not attract any duty or subject to any prohibition/restriction on their import or export. (b) Samples and the free gifts-any bonafide commercial samples and prototypes of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....gle CBE-V may be filed for clearance of up to 10 consignments or for one consignee. It may be noted that CBE-III, IV and V are to be filed flight wise so that these Bs/E are easily reconcilable with the CBE-I and CBE-II. For this purpose CBE-IIV CBE-IV/CBE-V should invariably contain details of CBE-II No. and date. The officer doing the noting shall carry out this reconciliation, which shall be ensured by Superintendent shed. The Authorized Courier should not, for any reason, amend or delete any entry suo-moto after noting of Bill of Entry. Any such amendment or deletion should be intimated in writing and will be allowed only after approval of D.C/A.C. If the authorized courier wishes not to get any consignment assessed for the time being in a particular Bill of Entry, he shall bring it to the notice of the AC/DC, who can allow filing of fresh bill of entry after making suitable comments against the said consignment/shipment The Authorized Courier while filing fresh B/E shall also get the B/E No. amended in the Noting register against such Air Way Bill against the earlier Noting. Such amendment will be made in the Noting register in red ink. Any amendment done suo moto on the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rd in the manner as prescribed in the above para. Subsequent to filing of CBE-I, the Authorized Courier will file CBE-II with the proper officer in the manner as prescribed above. Filing of documents for assessment and clearance: After sorting, the authorized courier company shall file CBE-III, CBE-IV, CBE-V in the prescribed format, in quadruplicate with the designated ACO who shall sign the Bill of Entry after marking on it the running serial number and date with numbering machine. Alteration of Bill of Entry number once assigned or any other amendment shall not be allowed without the permission of the D.C/A.C. Assessment and clearance of goods: (i) Clearance of documents: After noting and assigning Serial No. (Bill of Entry No.) the CBE-III will be taken up for clearance by the Superintendent (ACC). Clearance of documents covered under CBE-III shall be on the basis of inspection without any assessment of documents. However, the proper officer of customs in charge of the examination may examine the documents at random or where he feels that is required to be done. In any case all the courier bags shall be subjected to 100% X-Ray scanning to ascertain the contents. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oms Out of Charge" on duplicate copy of Bill of Entry. While giving "Out of Charge" the Superintendent shall mention the number of consignment for which out of charge is given. Thereafter the Authorized Courier will hand over the original copy of B/E to the IFO and duplicate will be submitted to the custodian, who will allow clearance on the basis of out of charge order given by customs. After all consignments for which "out of charge" has been given on the concerned B/E. are cleared, the custodian shall make an endorsement in this regard and duplicate copy will be returned to the IFO. It shall then be attached to the original B/E. Third and fourth copy of Bs/E shall be retained by the Authorized Courier for their own purpose and onward forwarding to the clients. The import of bonafide samples is also subject to the provisions contained in this regard in the: Foreign Trade Policy. Dutiable goods: For clearance of dutiable goods covered by CBE- V and regular Bill of Entry the procedure shall be as follows. The Bill of Entry after noting along with all the required documents such as Commercial Invoice, Price List, Air Way Bill, Packing List, GATT declaration, importer's ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cate B/E and gate pass (in case custodian makes gate pass). On clearance of all consignment for which "out of charge" has been given on the concerned B/E, the custodian shall make an endorsement in this regard and 2nd copy will be returned to the Noting Clerk. It shall then be attached to the original B/E. Third and fourth copy of B/E shall be retained by the Authorized Courier for their own purpose and onward forwarding to the clients. All the Bills of Entry shall be sent for audit on post audit basis. 10. Detention of courier goods and subsequent clearance At times it may not be feasible to assess the goods f6i want information with regard to valuation, description, classification or any other discrepancy/ambiguity noted at the stage of assessment or examination. In such cases goods are required to be detained for further inquiries. Wherever goods are detained either by customs or custodian, for whatever reason, detention memo in prescribed Performa shall be issued immediately and B/E number shall be mentioned on it. It shall be signed by the proper officer of customs and entries shall be made in the relevant register kept for this purpose. The memo should invariably bea....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ination area to any undesignated areas; • ensure that goods imported into India, if required to be re-exported shall be done only with the permission of proper officer of customs; • ensure while giving delivery of the imported goods to the authorized courier or consignee that the goods have been granted „out of charge" by proper officer of customs. • Provide adequate space and facilities for examination and X-ray screening. 13. Deregistration.-(l) The Commissioner of Customs may revoke the registration of an Authorized Courier and also order forfeiture of security on any of the following grounds namely:- (a) Failure of the Authorized Courier to comply with any of the conditions of the bond executed by him under regulation 11. (b) failure of the Authorized Courier to comply with any of the provisions of these regulations. (c) misconduct on the part of Authorized 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 iss....