TaxTMI 
TaxTMI 
Customs - Customs Brokers Licensing Regulations, 2018 - Issue of Public Notice
X X X X Extracts X X X X
X X X X Extracts X X X X
....toms Brokers Licensing Regulations, 2013, published vide number G.S.R. 395 (E), dated the 21st June, 2013, except as respect things done or omitted to be done before such supersession, the Central Board of Indirect Taxes and Customs hereby makes the regulations, namely:- 1. Short title, commencement and application. - (1) These regulations may be called the Customs Brokers Licensing Regulations, 2018. (2) They shall come into force on the date of publication in the Official Gazette. (3) These regulations shall apply to, a Customs Broker who has been licensed and such other persons who have been employed or engaged by a licensed Customs Broker under these regulations or the Customs House Agents Licensing Regulations, 1984 or the Customs House Agents Licensing Regulations, 2004 or the Customs Brokers Licensing Regulations, 2013. (4) Every license granted or renewed under these regulations shall be deemed to have been granted or renewed in favour of the licensee, and no license shall be sold or otherwise transferred. 2. Definitions.-(1)ln these regulations, unless the context otherwise requires, (a) "Aadhaar number" means an identific....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n importer or exporter transacting any business at a Customs Station solely on his own account; (b) any employee of any person or a firm transacting business generally on behalf of such person or firm, and holding an identity card or a temporary pass issued by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be; and (c) an agent employed for one or more vessels or aircrafts in order solely to enter or clear such vessels or aircrafts for work incidental to his employment as such agent. 4. Invitation of application.- (1) The Directorate General of Performance Management (DGPM) shall in the month of April of every year invite applications for conducting examination and subsequent grant of license to act as Customs Broker in Form A by publication in two leading national daily newspapers in English and Hindi in addition to disseminating the information on the web portal. (2) The application for a license to act as a Customs Broker in a Customs Station in Form A along with a fee Of five hundred rupees shall be made to the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, having ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uiries to verify the eligibility of the applicant as he may deem fit before forwarding the application to Directorate General of Performance Management. 6. Examination of the applicant. - (1) An applicant, who satisfies the requirements of regulation 5, shall be required to appear for a written (preferably online) as well as oral examination conducted by the Directorate General of Performance Management: Provided that an applicant who has already passed the examination referred to in regulation 9 of the Custom House Agents Licensing Regulation, 1984 or regulation 8 of the Custom House Agents Licensing Regulation, 2004 or regulation 6 of the Customs Brokers Licensing Regulations, 2013 shall not be required to appear for any further examination. (2) The written examination shall be conducted on specified dates in the month of January of each year for which intimation shall be sent individually to applicants in advance before the date of examination and the result of the said examination shall be declared by end of May each year. (3) The applicant who is declared successful in the written examination shall be called for an oral examination on spe....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the Design Act, 2000 (16 of 2000) and the Food Safety and Standard Act, 2006 (No. 34 of 2006) and other laws for the time being in force applicable to EXIM trade and the rules and regulations made under these Acts in so far as they are relevant to clearance of goods through Customs; (o) provisions of the Prevention of Corruption Act, 1988 (49 of 1998); (p) procedure for appeal and revision applications under the Act; and (q) online filing of electronic bills of entry and shipping bills vide the Indian Customs and Central Excise Electronic Commerce or Electronic data interchange gateway (ICEGATE) and Indian Customs Electronic data Interchange System (ICES). (r) knowledge of regulations, rules, notifications, etc. under the Customs Act and other Allied Acts. (8) The Principal Commissioner of Customs or Commissioner of Customs shall satisfy himself that the individual applicant or in cases where applicant is a firm or company, its partner or Director or authorised employees who may be engaged for handling the customs work shall possess satisfactory knowledge of English and the local language of the Customs Station: Provided that i....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... change. (3) The applicant who has been granted license under sub- regulation (2) shall be eligible to work as Customs Broker in all Customs Stations subject to intimation in Form C to the Principal Commissioner or Commissioner of Customs of the Customs Station where he intends to transact business and a copy of this intimation shall also be sent to the Principal Commissioner or Commissioner of Customs who has issued the license in Form B1 or FormB2, as the case may be. (4) A customs broker shall be eligible to transact business under these regulations at a customs station which requires intimation under the said Form C, subject to the condition that such customs broker shall be able to transact such business only after a period of two years from the date of issue of license in FormB1 or FormB2: Provided that the said period of two years shall be waived in respect of a license issued to a customs broker under the respective provisions of the Customs House Agents Licensing Regulations, 1984 or the Customs House Agents Licensing Regulations, 2004 or the Customs Brokers Licensing Regulations, 2013: Provided further that the period of two years refer....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... with reference, inter alia, to the obligations specified in this regulation including the absence of instances of any complaints of misconduct within one month of the date of receipt of application. Provided that where the Customs Broker fails to submit the application for renewal before the expiry of the validity of the license, the Principal Commissioner or Commissioner of Customs may after satisfying himself to the genuineness of the reasons of delay, renew the license upon payment of two thousand rupees as late fee by the Customs broker in addition to the fee for renewal within one month of the date of receipt of application. (3) The fee for renewal of the license shall be fifteen thousand rupees 10. Obligations of Customs Broker.- A Customs Broker shall - (a) obtain an authorisation from each of the companies, firms or individuals by whom he is for the time being employed as a Customs Broker and produce such authorisation whenever required by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be; (b) transact business in the Customs Station either personally or through an authorized employee duly app....
X X X X Extracts X X X X
X X X X Extracts X X X X
....her papers relating to his business as Customs Broker and accounts including financial transactions in an orderly and itemised manner as may be specified by the Principal Commissioner Of Customs or Commissioner of Customs or the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be; (l) immediately report the loss of license granted to him to the Principal Commissioner of Customs or Commissioner of Customs, as the case may be; (m) discharge his duties as a Customs Broker with utmost speed and efficiency and without any delay; (n) verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax Identification Number (GSTIN),identity of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data or information; (o) inform any change of postal address, telephone number, e-mail etc. to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, of all Customs Stations including the concerned Deputy Commissioner or Assistant Commissioner of the Commissionerate who has granted the license immediately within ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the name of another partner, director or authorised employee who has passed the examination referred to in regulation 6: Provided that if there is no such person in the firm or company, then such firm or company, as the case may be, may authorise any other partner, director or authorised employee who is a G card holder, referred to in sub-regulation (5) of regulation 13, to pass the examination referred to in regulation 6 within a period Of two years from the date of the demise or retirement of such person, and the firm or company may be permitted to carry on the business of a Customs Broker with the approval of the Principal Commissioner of Customs or Commissioner of Customs, as the case may be till such time such partner, director or authorized employee passes the said examination. Provided that where the G-card holder of the firm or company or association has appeared in the written examination referred to in regulation 6 within the said two years, then notwithstanding the expiry of the said two years, the time period to clear the examination shall be deemed to be extended till the declaration of the result of the examination. 12. Change in the constitution ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (b) of sub-regulation (2) of regulation 7, the photo-identity card in Form F shall be issued to the person or persons who has actually passed the examination referred to in regulation 6. (3) A Customs Broker may, having regard to the volume of business transacted by him, employ any number of persons other than an F card holder to assist him after verifying their antecedents and identity at the declared address by using reliable, independent, authentic documents, data or information: Provided that such an employed person shall possess the Aadhaar number issued to him and that the minimum educational qualification of such persons so employed shall be 10+2, or equivalent. (4) Employment of a person referred to in sub-regulation (3) shall be made only after obtaining the approval of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, who shall in granting approval, take into consideration the antecedents and any other information pertaining to the character of such person. (5) The person referred to in sub-regulation (3) shall, within four attempts from the date of his appointment, pass a written examination ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on on behalf of a licensee firm or company shall be communicated forthwith by the firm or the company, as the case may be, to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, and no new person other than 'F', 'G' or 'H' card holders, shall be allowed to work in the Customs Station as a duly authorised employee on behalf of that firm or company. (12) The Customs Broker shall exercise such supervision as may be necessary to ensure proper conduct of his employees in the transaction of business and he shall be held responsible for all acts or omissions of his employees during their employment. 14. Revocation of licence or imposition of penalty- The Principal Commissioner or Commissioner of Customs may, subject to the provisions of regulation 17, revoke the license of a Customs Broker and order for forfeiture of part or whole of security, on any of the following grounds, namely:- (a) failure to comply with any of the conditions of the bond executed by him under regulation 8; (b) failure to comply with any of the provisions of these regulations, within his jurisdiction or anywhere else; (c) commits any....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... further procedure thereafter shall be as provided in regulation 17. 17. Procedure for revoking license or imposing penalty.- (1) The Principal Commissioner or Commissioner of Customs shall issue a notice in writing to the Customs Broker a period of ninety days from the date of receipt of an offence report, stating the grounds on which it is proposed to revoke the license or impose penalty requiring the said Customs Broker to submit within thirty days to the Deputy Commissioner of Customs or Assistant Commissioner Of Customs nominated by him, a written statement of defense and also to specify in the said statement whether the Customs Broker desires to be heard in person by the said Deputy Commissioner of Customs or Assistant Commissioner of Customs. (2) The Commissioner of Customs may, on receipt of the written statement from the Customs Broker, or where no such statement has been received within the time-limit specified in the notice referred to in sub-regulation (1), direct the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, to inquire into the grounds which are not admitted by the Customs Broker. (3) The Depu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oms, as the case may be, comes to a conclusion that the F card holder is guilty of grounds specified in regulation 14 or incapacitated in the meaning of the said regulation, then the Principal Commissioner of Customs or Commissioner of Customs may pass an order imposing penalty as provided in regulation 18: Provided that where an order is passed against an F card holder, he shall surrender the photo identity card issued in Form F forthwith to the Deputy Commissioner of Customs or Assistant Commissioner of Customs. (9) Where in an offence report, charges have been framed against an F card holder in addition to the Customs Broker who has been issued a license under regulation 7, then procedure prescribed in regulations 16 and 17 shall be followed mutatis mutandis in so far as the prescribed procedure is relevant to the F card holder: Provided that where any action is contemplated against a G card holder alone under these regulations, then instead of authority referred to in sub-regulation (8), a Deputy Commissioner or Assistant Commissioner rank officer shall pass such order as mentioned in the said sub-regulation along with debarring such G card holder fro....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e filing of the appeal. 20. Membership of associations. - (1) Each Customs Broker shall enroll himself as a member of the Customs Brokers' Association, if there is one registered in the Customs Station under the Parent Customs Zone and recognised by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be. (2) No Customs Broker shall enroll himself in more than one Association at a given time. (3) The Principal Commissioner of Customs or Commissioner of Customs, as the case may be, at any Customs Station, may recognise more than one Customs Broker association provided that the minimum number of members of each such association shall not be less than thirty percent of the total licenses issued in FormB1 or FormB2 or intimation received in the Form C. Prescribed forms referred in this Public Notice are enclosed as Annexure to this notice. Action to be taken in terms of decisions taken in this Public Notice should be considered as standing order for the purpose of officers and staff. (SUDHA KOKA) COMMISSIONER ============= Document 1 FORM-A [see sub-regulation (2) of regulation 4] Applicat....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oject\google\direct_extract_text.py", line 19, in from google_doc_api import process_single_document File "C:\inetpub\vhosts\taxmanagementindia.com\httpdocs\python_image_text_project\google\google_doc_api.py", line 345 elif mime_type in ["image/gif"]: IndentationError: expected an indented block after 'if' statement on line 341 Document 3 FORM - B2 [see regulation 7(2)(b)] License for Customs Broker (L-O) License No.... Valid up to M/s./Shri/Ms. ........ address...... is/are hereby authorised to transact business as Customs Broker all over India subject to the conditions laid down in this license. Further, in the case of firm or a company, the Customs Broker's work shall be transacted through one of the following persons:- 1. Name of person(s) Specimen Signature(s) 2. 3. 4. 5. Customs Station of Issue Signature of the Principal Commissioner of Customs/Commissioner of Customs (with seal) Date of issue: Conditions of the License This license is issued subject to the following conditions:- (A) The Licensee shall, - 1. not sell or transfer license to any other person. 2. obtain an authorisa....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... and each of our heirs, executors and administrators firmly by these present day of Whereas the said dated this ...in the year two thousand... has been authorized to act as a Customs Broker has under section 146 of the Customs Act, 1962 (52 of 1962), and the said agreed to enter into this bond as required by the Customs Brokers Licensing Regulations, 2018(hereafter referred to as the said regulations). And whereas the said has deposited the sum of Rs. 5,00,000/- (Rupees Five Lakhs) only with the President of India as security for his faithful behavior and that of his employees as regard the said regulations. and Now the condition of the above written bond is such that if the said.... his employees do at all times, whilst holding, such license as aforesaid, behave themselves in a faithful manner as regards the said regulations and if the said and their executors or administrators do at all times make good to the President of India all and every sums of money which being due to the Government shall be reason of the misfeasance or negligence of the said or of his employees have not been paid to the President of India th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er, Director, Employee) Permanent Account Number (PAN): Aadhaar Number: Issued at: Valid up to: Name of the Customs Broker: Type of Customs Broker: (Proprietorship/Firm/Pvt./ Public Ltd./Others) Identity Card Photo with signature and seal of Deputy/ Assistant Commissioner of Customs Specimen signature of the Customs Broker: I... .... have passed the examination conducted under regulation 6 of the Customs Brokers Licensing Regulations, 2018. (Photo to be supplied by the Customs Broker) Signature of the Deputy/ Assistant Commissioner of Customs (With seal) Document 9 FORM - G [see sub-regulation (5) of regulation 13] Identity Card Valid up to........... Photo with signature and seal of Deputy/ Assistant Commissioner of Customs Shri/Ms. of having been registered in the books of this office as an authorized employee of Shri/Sarvashri/Ms./ M/s having been authorized by him/them to transact business at the. House on of .Custom his/their behalf is hereby permitted to do so for a period of... effect from .years with or until the cancellation of the lic....