TaxTMI 
TaxTMI 
Notification regarding assessment and clearance of goods at the New Courier Terminal, New Delhi
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....icles for personal use and bona fide commercial samples as defined) • CBE XIII (allowed only for low value dutiable consignments as defined) are being misused for smuggling at New Courier Terminal, New Delhi. 3. Non-compliance of prescribed KYC guidelines, by Authorised Couriers and their staff, is also a major cause for such incidents of smuggling. 4. As per Regulation 2(1) of the CEDPR, 2010, they apply only for • assessment and clearance • of imported or exported goods • carried by an Authorised Courier • by air • on behalf of a Consignee or Consignor. 5. As per Regulation 3(1)(b) of the CEDPR, 2010, Authorised Courier in relation to imported or export goods means • a person engaged in the international transportation • of time sensitive documents or goods • on door to door delivery basis • registered in this behalf by Customs 6. Hence, assessment and clearance of goods at the New Courier Terminal, New Delhi is allowed only if, the goods or documents are actually transported by air, by a person engaged in the international transpo....
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....riers, to persons who do not exist as declared and/ or at addresses that do not exist as declared, on the import documents. Thus, the facility of CBE XII is being abused, for import of commercial consignments for trading, with the collusion of the staff of couriers. 9. Neither Baggage nor goods for trading can be imported either under CBE XI or CBE XII. 10.No consignment, for which any payment is made by the consignee, or the cost of which in whole or in part is borne by the consignee, can be imported as Gift or Sample or Prototype under CBE XII or as Documents under CBE XI. 11. The CEDPR, 2010, gives the following specific definitions and prohibitions under Regulation 2 & 3: i. "documents" includes • any message, information or data recorded on paper, cards or photographs AND • of no commercial value AND • which is for the time being not liable to any customs duty or subject to any prohibition or restriction on their export out of or import into India; ii. " gifts" means • any bona fide gifts of articles AND • for personal use AND • of a value not exceeding twenty five thousand....
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....ence all value ranges and limits, as prescribed, anywhere in the CEDPR, 2010 shall be the values as determined under the said Section 14. 14. In addition, the following types of goods, of whatever value, cannot, in any case, be imported by Courier as per Regulation 2(2)(a): i. Animals and parts thereof, requiring testing of samples thereof or reference to the relevant statutory authorities or to experts, before their clearance. ii. Plants and parts thereof, requiring testing of samples thereof or reference to the relevant statutory authorities or to experts, before their clearance. iii. Perishables, requiring testing of samples thereof or reference to the relevant statutory authorities or to experts, before their clearance. iv. Precious and semi-precious stones, gold or silver in any form (including any form of jewellery of gold or silver or studded with precious or semiprecious stones, as defined in Chapter 71 of the Customs Tariff), requiring testing of samples thereof or reference to the relevant statutory authorities or to experts, before their clearance. 15. Customs authorities at New Courier Terminal are also to ensure that, no Medica....
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....a) of the CEDPR, 2010. 17. CIF Value: i. It is observed that, Couriers are not correctly declaring the Invoice value, Invoice currency, Rate of exchange and Assessable value in Rupees in the CBE XII as per Section 14 of the Customs Act, 1962, as required to be declared in Column no. XI, XII, XIII and XIV respectively of Sr. No. 18 Item-wise Details of the CBE XII Electronic Form as notified by Notf 67 / 2017 Cus (N.T.) dated 30.06.2017. ii. In the course of import by Courier, as there is no segregation of Insurance and Freight or other charges, as import by Courier is a unique eco-system of import, assessment and clearance of goods imported by persons concerned with door to door delivery of time sensitive cargo and necessarily involves multi modal transport. iii. Hence, in case of imports by Courier, the amount charged by the Courier has to be necessarily added to the price of the goods for determining the assessable value for the purpose of Section 14 of the Customs Act, 1962 and determining the eligibility to sr. No. 608A of Notf 50/2017 cus. iv. In case, the Courier charges are not included, it shall be the responsibility of the Assessing O....
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....not fall within CT H 9804. Such imports by Courier shall be classified as per Customs Tariff and shall require an IEC, except as provided under para 2.07 of the HBoP 2015-20. (para 12 of Circ 14/2018 cus dated 04.06.2018 issued by CBIC). 18. Samples: i. Only bona fide commercial samples as defined, other than those prohibited by Regulation 2(2)(a) of the CEDPR, 2010 as specified in para 21 above, may be imported by Courier under CBE XII. ii. Such samples are exempt from duty under Notf 154/94 Cus dated 13.07.1994, as amended, only if they fulfil the conditions enumerated, against the serial number, under which exemption is claimed. 19. If sr. No. 3 of Not-f 154/94 cus is claimed: i. The consignment should be of a bona fide commercial sample of goods AND ii. It should be supplied Free of Charge AND iii. No transfer of foreign exchange should be involved AND iv. The goods should not be subject to any prohibition or restriction on their import into India AND v. The value of the consignment must not exceed Rs. 10,000. Such value must include the courier charges paid by the supplier as it is a cost to the supplier, AND....
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....nnotation means 'merchandise'. Hence, the term 'Commercial Samples of Goods' can mean only samples of articles for trade. Any article, for e.g. blood samples or samples of human and animal viscera or fluids, brought for the purpose of laboratory testing, are not commercial samples of any goods. Hence, such articles are neither eligible for clearance under CBE XII nor are they eligible for any exemption under Notf 154/94 Cus. ix. It shall be the responsibility of the Out of Charge Officer to detain such goods, imported as Samples and not fulfilling the requirements as specified above, for reassessment. This shall apply equally to RMS facilitated Courier Bills of Entry. x. In case, the value, as calculated above for Samples, exceeds Rs. 10,000, the ECCS does not allow filing of CBE XII for Samples. Hence, CBE XIII or CBE XIV has to be filed and the existing CBE XII, if filed, has to be cancelled. The aggregate duty chargeable on such imports shall be the merit rate applicable to the CTH under which such goods are classifiable, on the assessed value including courier charge without the benefit of Notf 154/94 Cus. xi. ALL cases of filing of CB....
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....tion of Goods and Exemption Notification claimed h. Declared Value of Goods i. Description, Classification, Valuation and Notification eligibility found on visual examination j. Whether goods required to be sampled and tested k. Report of X Ray Examination l. Action taken in case of any discrepancy found m. Signatures of Examining Officer, Supervising AC/DC, Authorised Person of Courier along with Name Stamp, Date and Time. ii. ALL DCs/ACs posted in Courier Shifts are required to attend to the following work: a. Assessment of CBE-XIV after proper scrutiny b. Approval of CBE filed on or after 30 days after proper scrutiny and examination. c. Approval of amendment of CBEs after proper scrutiny and examination. d. Approval for cancellation of CBEs after proper scrutiny and examination. e. Approval of cancellation ECM after proper scrutiny and examination. f. Approval for amendment of ECM after proper scrutiny and examination. g. Recalling of CBEs after proper scrutiny and examination. h. Amendment. of CBE/ Shipping Bills under Section 149 of the Custom....