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Draft Courier Imports and Exports (Clearance) Regulations, 2017 alongwith proposed Forms Please send your feedback/comments to [email protected] or [email protected]
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....raft Courier Imports and Exports (Clearance) Regulations, 2017 alongwith proposed Forms Please send your feedback/comments to [email protected] or [email protected] <br>Income Tax<br>Dated:- 2-8-2017<br><BR>Government of India Ministry of Finance Department of Revenue (Central Board of Excise and Customs) Notification No. /2017-Customs (N.T.) New Delhi, the June, 2017 G.S.R. (E).- In exercise of powers conferred by section 157 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations to further amend the Courier Imports and Exports (Clearance) Regulations, 1998 except as respect things done or omitted to be done before such amendment, namely:- 1. (i) These regulations may be called the Courier Imports and Exports (Clearance) Regulations, 2017. (ii) They shall come into force on the date of their publication in the Official Gazette. 2. In the Courier Imports and Exports (Clearance) Regulations, 1998, (hereinafter referred to as the said regulations) (i) in sub-regulation (1) of regulation 3,- (a) after clause (da), the following clause shall be inserted,- " ....
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....(f) Goods and Services Tax Identification Number (GSTIN) means the number assigned under Rule 3 of the Goods and Services Tax Registration rules."; (b) the existing the clauses (da) and (e) shall be relettered as clause (e) and (g) respectively; (ii) in regulation 5.- (i) in sub-regulation (3), for the words, figures, brackets and letters "Form Courier Bill of Entry-IV (CBE-IV)", "Form Courier Bill of Entry-V (CBE-V)", "Form Courier Bill of Entry-IX (CBE-IX)" or as the case may be "Form Courier Bill of Entry-X (CBE-X)", the words, figures, brackets and letters "new Form Courier Bill of Entry-IV (CBE-IV)", "new Form Courier Bill of Entry-V (CBE-V)", "new Form Courier Bill of Entry-IX (CBE-IX)" or as the case may be "new Form Courier Bill of Entry-X (CBE-X)", shall be substituted. 3. In the Courier Imports and Exports (Clearance) Regulations, 1998, (hereinafter referred to as the said regulations) in regulation 6.- (i) in sub-regulation (1), for the words, figures, brackets and letters "Form Courier Shipping Bill-II (CSB-II)", "Form Courier Shipping Bill CSB-V" or as the case may be "Form Courier Bill of Export-II (CBEx-II)", the words, figures, brackets and letters "new Form Co....
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....urier Shipping Bill-II (CSB-II)", "new Form Courier Shipping Bill CSB-V" or as the case may be "new Form Courier Bill of Export-II (CBEx-II) shall be substituted. (ii) in sub-regulation (3), for the words, figures, brackets and letters "Form Courier Shipping Bill-II (CSB-II)", "Form Courier Shipping Bill CSB-V" or as the case may be "Form Courier Bill of Export-II (CBEx-II)", the words, figures, brackets and letters "new "Form Courier Shipping Bill-II (CSB-II)", "new Form Courier Shipping Bill-V (CSB-V)" or as the case may be "new Form Courier Bill of Export-II (CBEx-II) shall be substituted. (iii) in the proviso to sub-regulation (3) for the words, figures, brackets and letters "Form Courier Shipping Bill CSB-V" the words, figures, brackets and letters "new "new Form Courier Shipping Bill-V (CSB-V)" shall be substituted. 4. After Regulation 14 of the said regulations, in place of "Form Courier Bill of Entry-IV (CBE-IV)", "Form Courier Bill of Entry-V (CBE-V)", "Form Courier Bill of Entry-IX (CBE-IX)", "Form Courier Bill of Entry-X (CBE-X)", "Form Courier Shipping Bill-II (CSB-II)", "Form Courier Shipping Bill CSB-V" or as the case may be "Form Courier Bill of Export-II (CBEx-II....
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....)", the "new Form Courier Bill of Entry-IV (CBE-IV)", "new Form Courier Bill of Entry-V (CBE-V)", "new Form Courier Bill of Entry-IX (CBE-IX)", "new Form Courier Bill of Entry-X (CBE-X)", "new "Form Courier Shipping Bill-II (CSB-II)", "new Form Courier Shipping Bill-V (CSB-V)" or as the case may be "new Form Courier Bill of Export-II (CBEx-II) shall be substituted respectively F.No. 450/4/2013-Cus.IV (Zubair Riaz) Director Customs Note: The principal notification No. 87/98-Customs (N.T.), dated the 9th November, 1998 was issued vide GSR 662(E), dated the 9th November, 1998 and was last amended by notification No.45/2017-Customs (N.T.) dated the 11th May, 2017 and published in the Official Gazette vide GSR 453(E) dated the 11th May, 2017. PDF DOWNLOAD ============= Document 1 Name & Airport of Flight Address of Arrival No. the Authorised Courier Sl. No. AWB No. No. New Form Courier Bill of Entry-IV (CBE-IV) [See Regulation 5] Courier Bill of Entry for Samples and Free Gifts Date of Airport Arrival of Customs Serial Shipment No. and date of Consignees State of Description Qty. packages Name & Consumption of goods Address of imported Additional Additional....
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.... GST IGST IGST Duty Rate Duty Code Rate Exemption Notification goods Invoice Rate Value of Assessable CTH/Notfn. Exchange Value Value No. under (Sec. 14) section 3 Amount of Customs tariff Act, 1975 IGST Amount GST Compensation Cess rate GST Compensation Cess Exemption Notification GST Compensation Total Duty Cess amount Declaration (i) I/We hereby declare that I/we have obtained the authorisation from each of the consignees mentioned above to act as an agent for the clearance of the goods described above. (ii) I/We hereby declare that the goods imported as per this Bill of Entry include only bona fide commercial samples, prototypes of goods and bona fide gifts of articles for personal use of a value not exceeding the value prescribed under the Courier Imports and Exports (Clearance) Regulations, 1998 and which are for the time being not subject to any prohibition or restriction on their import into India. (iii) I/We enclose herewith (number) of airway bills and aforesaid consignments with this Bill of Entry. (number) of invoices for the (iv) I/We hereby declare that the contents of this Bill of Entry are true and correct in every respect ....
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....and are in accordance with the Airway Bills, the invoices and other documents attached herewith. Signature of Assessing Officer Signature of Audit Officer (Passed out of customs charge) Signature of the Proper Officer. Signature and Stamp of Authorised Courier. Name & Airport Flight Address of of Arrival No. the Authorised New Form Courier Bill of Entry-V (CBE-V) [See Regulation 5] Courier Bill of Entry for Dutiable Goods Date of Airport of Customs Arrival Shipment Serial No./date Courier Sl. No. AWS No. No. of Consignees GSTIN packages Name & Description Qty. of goods Address No./ Wt. Invoice Rate Value Exchange & Ins. of Freight Other Landing Assessable Charges Value (Rs.) (Sec. 14) CTH/Notfn. Duty Value No. Rate/Amount | under section No. ETH/ Addl. Notfn. Duty Rate Additional GST Duty Code Amount IGST IGST IGST Rate Exemption Amount Notification 3 of Customs 1. tariff Act, 1975 2. 3. GST Compensation Cess GST Compensation rate Cess Exemption Notification GST Compensation Cess amount Total Duty Please indicate all other charges such as commissions, includible in the assessable value as per Section 14 of ....
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....the Customs Act, 1962. (i) I/We hereby declare that I/we have obtained the authorisation from each of the consignees mentioned above to act as an agent for the clearance of the goods described above. (ii) 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. (iii) I/We hereby declare that the contents of this Bill of Entry are true and correct in every respect and are in accordance with the Airway Bills and the invoices and other documents attached herewith. (iv) I/We enclose herewith (number) of airway bills and ....... (number) of invoices for the aforesaid consignments with this Bill of Entry. Signature of Assessing Officer (Passed out of customs charge) Signature of the Proper Officer. Signature of Audit Officer New Form Courier Bill of Entry-IX (CBE-IX) [See Regulation 5] Courier Bill of Entry for Samples and Free Gifts Name and Address of Name of land the Authorised Courie....
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....r S Invoi No. of Consig custom station Vehicle Registration Date Arrival of Place of Customs No. State of Desc ce N No. o and date packa ges nees Name and Consump rip- tion of tion imported of Qua Invoi Rate ntity ce Valu origin/ place Serial of loading No./date Assessab CTH Value Additio Addit GST of le Value/ under nal ional Code Exch (Section Notif sectio Duty Duty e ange 14) ica- n 3 of Rate Amo Addres goods good tion Custo unt S GSTIN S No. ms tariff Act, 1 1975 IGST Rate IGST Exemption Notification IGST Amount GST GST Compensation Cess rate Compensation Compensation Cess GST Total Duty Cess amount Exemption Notification Declaration (i) (ii) I/We hereby declare that I/We have obtained the authorisation from each of the consignees mentioned above to act as an agent for the clearance of the goods described above. I/We hereby declare that the goods imported as per this Bill of Entry include only bona fide commercial samples, prototypes of goods and bona fide gifts of articles for personal use of a value not exceeding the value prescribed under the Courier Imports and Exports (Clearance) Regulations, 19....
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....98 and which are for the time being not subject to any prohibition or restriction on their import into India. (iii) I/We enclose herewith (number) of airway bills and aforesaid consignments with this Bill of Entry. (number) of invoices for the (iv) I/We hereby declare that the contents of this Bill of Entry are true and correct in every respect and are in accordance with the Airway Bills, the invoices and other documents attached herewith. Signature of Assessing Officer Signature and stamp of authorised courier Signature of Audit Officer (Passed out of Customs charge) Signature of the proper officer New Form Courier Bill of Entry-X (CBE-X) [See Regulation 5] Courier Bill of Entry for Dutiable Goods Name and Name of land Vehicle Registration Date address of the customs No. Arrival of Place of Customs Serial Origin/Place No. and date of loading Authorised station Courier S. Invoice No. of Consignee State of Description Quantity Invoice Rate of Freight Ins No. number Packages Name and Consumption of goods and date Address of imported goods number/ Value weight Exchange (1) (2) (3) (4) (GSTIN (60) (99) (1) (1) 1. 2. Othe r Landin g Charge S ....
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....(Rs.) (Section Assessabl CTH e Value Notfn No. Duty Value ETH Addi Addi GST IGST IGST Rate under Notfn tional tiona Code Rate Exem IGST Ðтои Amoun section .No. duty ption nt t 3 of rate duty Notifi 14) Custom s tariff amo unt cation Act, 1975 (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) 1. 2. 3. Please indicate all other charges such as commissions, includible in the assessable value as per Section 14 of the Customs Act, 1962. GST Compensation Cess GST rate Cess Notification Compensation GST Compensation Cess Total duty Exemption amount Declaration (i) I/We hereby declare that I/We have obtained the authorisation from each of the consignees mentioned above to act as an agent for the clearance of the goods described above. (ii) I/We hereby 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 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. (iii) I/We hereby declare tha....
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....t the contents of this Bill of Entry are true and correct in every respect and are in accordance with the Airway Bills and the invoices and other documents attached herewith. (v) I/We enclose herewith the aforesaid consignments with this Bill of Entry. Signature of Assessing Officer (number) of airway bills and Signature of Audit Officer (number) of invoices for (Passed out of Customs charge) Signature of the proper officer New Form Courier Shipping Bill-II (CSB-II) [See Regulation 6] Courier Shipping Bill Name & Airport of Flight Address of Departure No./date the Authorised Airport of Customs Shipment Dept. Serial No./date Courier Sl. Airw No. of Weig Desc Consig Z o N ay packag ht 0. Bill es 1. 2. 3. No. GST Invoic Val Port of Consi Wheth Wheth Tot Invoic e no. ue al e no. and GSTI ption of ri- nor's Name & N and date good Addres date (other S S (GSTI than N) GST Invoic e) Shipm ent gnee' er er S Suppl agains IGS Name y fort Bond T & export or UT paid Addre is on SS payme if any. nt 01 IGST or not. Pl indica te Declaration (i) I/We hereby declare that I/We have obtained the authorisation from each of the cons....
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....ignors mentioned above to act as an agent for the clearance of the goods described above. [(ii) I/We hereby declare that the goods for export as per this Shipping Bill include only bona fide commercial samples and prototypes of goods and/or bona fide gifts of articles for personal use of a value not exceeding the value prescribed under the Courier Imports and Exports (Clearance) Regulations, 1998 which are for the time being not subject to any prohibition or restriction on their export from India and on export of which no transfer of foreign exchange is involved.] (iii) I/We enclose herewith (number) of airway bills and aforesaid consignments with this shipping bills. (number) of invoices for the (iv) 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. Signature and stamp of Authorised Courier Signature of Proper Officer of Customs New Form Courier Shipping Bill -V (See regulation 6) (1) (2) (3) Name and Name of Custom Courier (4) Port of loading Address of the station Registration No. (5) Airline Name & Flight....
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.... Number Authorized Courier (6) Customs shipping Bill Number and Date B (1) (2) (3) (4) S. Cour No. (5) Decla Destin (6) (7) (8) Consig IEC Ter (9) Description of goods as (10) Invoice (11) (12) (13) No ier of red ation AW pack Weig ner/ Export of No. ms per Exporter Invoice Value nee's er Consig Wheth Whet her of (FOB) B age ht er No. Name the Expo ice invo Name and Addres export under using MEI e- S and Addres rter S comm sche erce me S Yes/N Y/N O S. Desc Qty HS No. ripti Cur INR Cod renc on e y (1) (2) (3) GSTIN GST Invoice no. and date (GSTIN) Invoice no. and date (other than GST Invoice) (6) Whether against Bond or UT Total IGST paid, if any (4) Whether Supply for export is on payment of IGST or not. Pl indicate (5) Declaration: (i) I/We hereby declare that the Exporter mentioned above has authorized us for booking the shipment under the Courier Airway bill and act as an agent for clearance and export of the goods described above. (ii) I/We hereby declare that on the basis of declaration of the exporter, I/We abide by the declaration in CSB-V, above. Signature of the Authorized ....
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....person of the Authorized Courier with stamp of Authorized Courier Let Export Officer of Customs (Stamp with Name and designation) New Form Courier Bill of Export-II (CBEX-II) [See Regulation 6] Courier Shipping Bill Name and Name of Vehicle Registration Address of land No. Place loading of Customs No./date Department Serial the Authorised Courier custom station SNS S. Invo No. Wei Descrip Consign GST GST Invoi Val Port Πice of ght tion of or's IN No. packa goods Name Invo ce ice ue of ee's по. and ges and no. and ent and date Address and date date (othe r than GST Invoi ce) Consign Whet Whet Shipm Name her her Suply again IG for st Address expor Bond pai t is or оп paym ent of IGST or ་ དྡྷེ བ ནཻ ུ དྲ ༤ རྞེ UT if 1. 2. not. Pl indic ate 3. Declaration (i) I/We hereby declare that I/We have obtained the authorisation from each of the consignors mentioned above to act as an agent for the clearance of the goods described above. (ii) I/We hereby declare that the goods for export as per this Shipping Bill inclu....
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....de only bona fide commercial samples and prototypes of goods and/or bona fide gifts of articles for personal use of a value not exceeding the value prescribed under the Courier Imports and Exports (Clearance) Regulations, 1998 and which are for the time being not subject to any prohibition or restriction on their export from India and on export of which no transfer of foreign exchange is involved. (iii) I/We enclose herewith (number) of airway bills and the aforesaid consignments with this Shipping Bill. (number) of invoices for (iv) 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. Signature and stamp of Authorised Courier Signature of Proper Officer of Customs<BR> News - Press release - PIB....