TaxTMI 
TaxTMI 
Import/Export of Goods by Courier Mode at Courier Baggage Cell (C.B.C) at Air Cargo Complex (A.C.C), Ahmedabad - Regarding
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....as 'Regulations') issued vide Notification No. 87/98 Cus. (N.T.) dated 9-11-1998, as amended from time to time vide Notifications No. No.38/2003 - Customs (N.T.), dated 05/06/2003), No.95/2003 - Customs (N.T.), dated 06/11/2003, No.68/2004 - Customs (N.T.), dated 17/05/2004, No.76/2004 - Customs (N.T.), dated 15/06/2004, No.68/2006 - Customs (N.T.), dated 23/06/2006 and Notification No. 09/2007-Customs(N.T.) dated 07-02-2007. 3. Attention is also invited to the Customs Public Notice No. 16/99 dated 01-06-1999, issued by Ahmedabad Customs Commissionerate on the above subject. 4. It has now been decided to set up a Courier Baggage Cell (CBC) at Air Cargo Complex, (ACC), Ahmedabad, the area for which has been notified vide Notification No.1/2008-Customs dated 16-05-2008, for receipt storage, examination and Customs clearance of the parcels imported through Courier mode/to be exported through Courier mode as per Courier Import & Exports (Clearance) Regulations, 1998 as amended from time to time. The said CBC at ACC, Ahmedabad will start functioning with effect from 11.07.2008 and the working hours will be 2.00 P.M. to 10.00 P.M. 5. M/s. GSEC Ltd, Ahmedabad vide Notification No....
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....xport Promotion Capital Goods Scheme or any other similar export promotion schemes; (iv) goods in respect of which the proper officer directs the filing of shipping bill or bill of export in prescribed form; (v) 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. Waiver or specific permission has been obtained from the Reserve Bank of India. 6.2 Packaging of Goods to be Imported and Exported by Courier: The goods to be imported or exported by Courier shall be packed separately in identifiable courier company bags, with appropriate labels, in following category, namely (a) Documents; (b) Samples and free gifts; (c) Dutiable and/or commercial goods; Each package of import or export goods shall bear a declaration by sender regarding the contents of the package and value thereof. Registration : 7. Only Authorized Couriers shall be permitted to deal with the clearance of import and export parcels, impor....
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.... (f) Board had also amended Courier Imports and Exports (Clearance) Regulations, 1998 vide Notification No. 09/2007-Customs (N.T.) dated 07th February, 2007 which, interalia, provided single registration to Authorized Couriers so as to enable them to operate at all Customs locations. As per regulation 7(2) of the Courier Imports and Exports (Clearance) Regulations, 1998, the Authorized Courier who is registered as per Regulations, shall transact the business in all Customs Stations within the country subject to Intimation in prescribed Form A to the Commissioner of Customs, Ahmedabad. Further, Regulation 12 provides that the registered Authorized Courier shall furnish the Bond and Security for each Customs station from where he has to transact the business. Accordingly, the Commissioner of Customs, Ahmedabad, may permit the operation of Authorized 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, as mentioned in sub para (b) above. In such cases, no separate registration is required, as clarified vide Board's Circular No.31/2007 dated 29-08-2007. ....
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.... Export (Clearance) Regulations, 1998 prescribes the procedure for clearance of Export Cargo. The authorized Couriers are required to file two types of Courier Shipping Bills. Courier Shipping Bill I (CSB- I) to cover the shipment of documents and Courier Shipping Bill - II (CSB -II) to cover samples, prototypes of goods and bonafide gifts of articles for personal use of a value not exceeding Rs. 50,000/- in a Financial Year. The Authorized Couriers shall bring in the goods and present the CSBs along with related documents in Courier Baggage Cell, at ACC, Ahmedabad, at least three hours prior to the departure of the respective flights. 9.1 Clearance of Courier Shipping Bill-1 (CSB-1) The Authorized Couriers shall submit CSB-1 in duplicate in the format prescribed in the Regulations, to the Inspector of Customs (C.B.C.), at ACC, Ahmedabad, who shall enter the material particulars in the Register maintained for the purpose. The items covered under CSB I shall be cleared flightwise after subjecting them to full screening by the Airline staff under the direct supervision of the Inspector of Customs (C.B.C.). The said Officer shall supervise the screening and if satisfied, shall p....
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.... (Clearance) Regulations, 1998, in Air Cargo Complex in the Shipping Bill and Bill of Export (Form) Regulations, 1991. The same shall be processed in the manner applicable to such Shipping Bills in the Air Cargo Complex. Ahmedabad. In such cases, Authorized Couriers may be permitted to file regular Bill of Entry or Shipping Bill. 9.4 Short Shipped (Shut Out) parcel In the event of the Airline not being in a position to lift all the bags for shipment, the Authorized Courier shall take an endorsement from the Airline as to the number of bags being accepted and inform the Supdt of Customs (C.B.C) in-charge of examination regarding the details of the bags not accepted by the airlines. He shall obtain permission from the said Supdt. of Customs (C.B.C) for shipping the remaining bags through any Airline on the same day and obtain permission for shifting to another flight. After shipment he shall take the endorsement of the duplicate copy of the CSB I, or II, as the case may be, in case it is not possible to ship any bags after assessment by any Airline on the same day, then the Authorized Courier shall make a request to the said Supdt of Customs (C.B.C) for taking the goods back to....
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....ing the process of sorting. 10.1 Filing of Courier Bill of Entry -I (CBE-I) The On Board Courier(OBC) or the person in charge of the aircraft himself or through the authorized representative of the concerned Airlines) or any Authorized Courier shall file the Courier Import Manifest in form CBE-I immediately on arrival of the import goods at CBC, ACC, Ahmedabad and present it to the Inspector of Customs (C.B.C.). The IGM No stated on the CBE-I should be identical to the one already assigned to the concerned Airline flight. 10.2 Filing of Courier Bill of Entry - II (CBE-II) The representative of the Authorized Courier shall file the Courier Manifest in the Form CBE-II in duplicate, with the Inspector of Customs (C.B.C.), who shall retain the second copy of CBE-II and return the original to the Authorized Courier, after entering it in running serial number in the register prescribed for this purpose. Details of CBE-I i.e. No and date. should invariably be mentioned on CBR-II in order to facilitate re-conciliation. 10.3 Clearance of Courier Bill of Entry -III (CBE-III) In respect of documents not liable to any duty, the representative of the Authorized Courier shall f....
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...."Free gifts" means any bona fide gifts of articles for personal use of a value not exceeding rupees twenty-five thousand for a consignment in case of export goods and rupees ten thousand for each consignment in case of import goods which are not subject to any prohibition or restriction on their export out of or import into India and for which no transfer of foreign exchange is involved; It may be mentioned that the value limit prescribed for samples and free gifts is exclusive of freight and insurance element. However, in case of goods valued above Rs. 10, 000/-, freight and insurance is added to calculate the duty payable. In case of any doubt regarding admissibility of duty exemption in the category of bonafide samples or gifts, the said Supdt of Customs (C.B.C) in charge of examination, may call for documents or any such information required for assessment of value or nature of goods. Clearance of the goods shall be subject to the percentage of examination as prescribed by the Board vide Circular No. 23/2006-Cus, dated 25-08-2006 as amended from time to time. In case any duty liability is found to arise in course of assessment of the goods, the same may be assessed on ....
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....ll of Entry shall be returned to the Authorized Courier for payment of duty, who shall pay the duty and get the TR-6 challan signed by the concerned Inspector of Customs (CBC). The said Inspector will ensure that duty is paid within interest free period or due interest is paid in case of delay in payment of duty. Thereafter the Inspector of Customs (CBC), will make necessary entries in the register. Maintenance of Personal Ledger Account (PLA) by the Couriers For the purpose of payment of Duty, all the Authorized Couriers are required to maintain a Personal Ledger Account with sufficient balance to cover the duty liability at all times. It is also suggested that the Authorized Couriers may maintain account current (deposit account) so that the payment of duty is facilitated round the clock. Examination After payment of duty, the goods shall be examined as per the examination norms prescribed by the Board vide Circular No. 23/2006-Cus, dated 25-08-2006 as amended from time to time. The Supdt of Customs (C.B.C.) in charge of examination shall endorse the examination report on the duplicate copy of Bill of Entry. First Check Appraisement In cases of appraisement unde....
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....ed herein and the discrepancy will be brought to the notice of the Dy./Asstt. Commr., (C.B.C),at ACC, Ahmedabad. At times it may not be feasible to assess the goods for want of 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 proforma will be issued immediately and Bill of Entry number will be mentioned on it. It will be signed by the Supdt of Customs (C.B.C.). Detained goods will be produced for examination only after the Supdt of Customs (C.B.C.) in charge of assessment, gives the requisition on the reverse of the Bill of Entry. For assessment of detained goods, the Authorised Courier shall file part Bill of Entry giving reference of earlier Bill of Entry and enclosing a copy of Detention Memo. It may be ensured by the trade, Authorized Couriers and Custodian at the time of filing of documents that all necessary information may be furnished in the first instance, so that Detention could be avoided....
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....that when any consignee wishes to claim MODVAT (now CENVAT) credit, they are advised to file the normal Bill of Entry, as per the Bill of Entry (Forms) Regulations, 1976. This will serve as the document for claim of CENVAT. In no case, the Customs Authorities will issue separate certificates for this purpose. Accordingly, it is clarified that whenever consignee intends to take CENVAT credit on imported goods, normal Bill of Entry may be filed. This Bill of Entry may be used by the importer for taking CENVAT credit on any imported goods, as per clause (c) of rule (9) of CENVAT Credit Rules, 2004. 14. Re-shipment/Mis-routed Shipments In case of mis-routed shipments, the Authorized Courier shall make a request to Dy/Asstt Commissioner (CBC), ACC and file CSB I or II as the case may be. Such consignments will be verified by the Supdt of Customs, (CBC), in charge of examination and if he is satisfied that such shipments have arrived due to mis-routing, the same will be endorsed on the CSBs and the Deputy/Asstt Commissioner shall permit reshipment thereof. In case of packages meant for re-shipment for reasons other than through mis-routing, permission for re-shipment will be given ....
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....nloading of consignments; X ray for screening the goods; conveyor belts for smooth flow of goods etc.; (c) ensure proper segregation of import and export goods and ensure that there is no movement from import side to export side and vice versa or from examination area to any undesignated areas; (d) ensure that goods imported into India, if required to be re-exported shall be done only with the permission of proper Officer of Customs; and (e) 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. 19 Payment of overtime charges by the Custodians/Courier Companies : The working hours of the Courier Baggage Cell at Air Cargo Complex will be from 2.00 P.M. to 10.00 P.M on all working days except closed holidays. The Custodian will pay the cost recovery charges of the officers posted to work in these hours. The Authorized Couriers or the Custodian M/s GSEC Ltd. shall submit a request to the Dy./Asstt. Commr., (C.B.C) for availing the services of the Officers attached to the Courier Baggage Cell beyond the official working hours of the Courier ....
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....stoms (In- Charge of CBC/ACC, A' bad) Office of the Commissioner of Customs, "Custom House" Navrangpura, Ahmedabad - 380 009. Telephone: (079) 2758 2523 Assistant Commissioner, Courier Baggage Cell Air Cargo Complex Ahmedabad Telephone: (079) 2286 5299 Fax: (079) 2286 8377 23. All the Trade Associations/Chambers of Commerce and Members of Regional Advisory Committee and Custom House Agents' Association are requested to publicise the contents of this Public Notice amongst their Members/Constituents, for their information and necessary action. (A. K. GUPTA) COMMISSIONER "FORM - A ANNEXURE- I (see regulation 7) Application Form for registration to operate as Authorized Courier at a Customs Station or Intimation to operate as Authorized Courier at a Customs Station other than the place of registration 1. Name of the Applicant. (In case the applicant is a firm or a company, the name of each of the partners of the firm or the directors of the Company as the case may be). 2. PAN Number of applicant. (as assigned for the purpose of Income tax). 3. Whether the Applic....