TaxTMI 
TaxTMI 
Customs — Procedure for assessment and clearance of Import/Export of Goods by Courier Mode at Air Cargo Complex, Bengaluru International Airport, Bengaluru
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....to import or export goods means a person engaged in the international transportation of the goods on express door to door delivery basis and is registered by a Principal Commissioner of Customs or Commissioner of Customs, as the case maybe." The import and export of courier cargo is handled in the premises of the Custodians appointed for this purpose in terms of Section 45 of Customs Act, 1962 and Handling of Cargo in Customs Areas Regulations, 2009. Under the jurisdiction of Principal Commissionerate of Customs, Air Cargo & Airport, Bangalore two Custodians are appointed at Bangalore International Airport to handle Import and Export of Courier parcels. M/s DHL (India ) Pvt. Ltd are custodians of the DHL Courier Terminal for clearance of import and export courier clearances of their cargo as Authorised Courier. M/s. Express Industry Council of India are the custodians of EICI Courier Terminal located in the Basement of AISATS Air Cargo Complex for clearance of import and export courier clearances of cargo of all the Authorised Couriers other than M/S. DHL. PROCEDURE FOR CLEARANCE OF COURIER IMPORTS : 3.1 Arrival of Goods: 3.1.1 On arrival of the aircraft, the onboard c....
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....er CBE-III,CBE-IV,CBE-V) shall only be imported by the Authorised Courier. However, if the courier company, for any reason, are required to son the goods after arrival, in the category of CBE-IV and CBE-V, they may do so under proper intimation to the Superintendent in charge of the Courier Cell under customs supervision. This sorting would only be limited to the extent of transferring the parcel from CBE-IV to CBE-V or vice-versa, as the case may be. In no case the parcel should be opened during the process of sorting. Any short-landing or excess landing found during sorting or otherwise shall be intimated immediately to the Superintendent in the prescribed Proforma. It may also be noted that Courier Bags shall be opened only after filing of CBE-II. 3.3 Filing Of documents for assessment and clearance: 3.3.1 After sorting of the cargo, the authorized courier company shall file the CBE-III, CBE-IV, CBE-V in the prescribed format in quadruplicate, to the Noting Clerk. The Noting Clerk shall maintain Noting Registers in the prescribed format in respect of CBE- III, CBE-IV, CBE-V. He shall sign the Bill of Entry after putting running serial number and date with numbering machine....
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....nments in the CBE-III for which out-of-charge is given. 3.4.5 Thereafter the Authorised Courier will hand over the duplicate copy of CBE-III to the custodian who will permit the clearance on the basis of the out-of-charge order given by the Customs. The gate-pass of all Courier goods shall be maintained by the custodian for the discharge of goods. Under no circumstances should the Custodian or the Authorised Courier or the Authorised Agent detain the goods which have been given out- of charge by the Customs. 3.4.6 In the case of M/S DHL the Authorised Courier (the practice and facility of the Custodian giving the delivery after obtaining the out-of-charge endorsement on the Courier Bill of Entry has been withdrawn with effect from 19/05/2015) -M/S DHL, the authorised Courier will hand over the original copy of the CBE-III to the Noting Clerk and the duplicate would be submitted to the Customs Officer who will permit the clearance on the basis of the out-of-charge order given by the Shift Superintendent of Customs. The gate-pass of all Courier goods shall be then handed over to the custodian for the discharge of goods. After all the consignments have been given "out-of-ch....
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....d 8/2014 dated 08/05/2014. 3.5.4 All the goods shall be k-rayed 100% package-wise to ascertain the contents of the packages with reference to the details of the CBE. The Inspector of Customs shall scan the packages and the proper officer of customs in charge of the examination shall examine the goods as per the examination order and the instructions issued for examination as stated above under the supervision of the Superintendent and will make an endorsement of having the goods and also record his examination report on the reverse of the CBE and the same shall be put up to the Superintendent -in-charge of the Courier Cell. Aliy discrepancy noticed should be immediately brought to the notice of the Assistant / Deputy Commissioner (Courier). 3.5.5 In case any duty liability arises during the course of the assessment by the customs or after the examination of the goods the assessment should be so made and the duty calculated accordingly. The procedure for the payment of duty and the clearance of the goods shall' be the same as prescribed for dutiable goods and as per the provisions of the Customs Act 1962. 3.5.6 After x-ray and examination , the goods requiring detention....
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....Courier Bill of Entry. 3.6 Courier Bill of Entry. V (CBE-V) for clearance of dutiable goods 3.6.1 For clearance of dutiable goods, the representative of the Authorized Courier shall file form CBE- V in quadruplicate or if the Authorised Courier wishes to file an extra copy for submission of same to the custodian he may file B/E in quintuplicate. A single CBE-V may be tiled for clearance of up to 10 consignments or for one consignee. The Consignments of value upto shall only be cleared in CBE-V. For clearance of consignments covered under (i) to (vi) under the second proviso to Regulations 5 Of CIER 1998 individual regular Bill of Entry in the form prescribed in the Bill of Entry (Forms) Regulations ,1976 shall be filed. 3.6.2 The Courier Bill of Entry after noting along with all the required documents such as commercial invoice, air-way bill, packing list, and any other document that may be required like catalogue, technical write-up ,chemical composition certificate(wherever required)shall be put up to the Appraising Officer/ Superintendent of Customs (Courier) in charge of assessment, who shall assess the CBE in accordance with the Customs Tariff and Foreign Trade Policy/....
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....necessary entries in the register. He will then detach the original CBE and return the 2nd, 3rd and 4th copy of the CBE- V along with the copies of the TR-6 Challan to the Authorized representative of courier. The Inspector of customs shall endorse the particulars of payment of duty on the second copy of the CBE-V and check the endorsement that the goods have been scanned. The out-of-charge will be given by the Assessing officer in the case of the first-check examination. 3.6.6 In cases of appraisement under 2nd check, the CBE will be presented to the Appraising Officer After assessment of the Bill of Entry, the authorized courier will pay the duty. Thereafter it will be presented along with all relevant documents to the dispatch clerk for detachment of the original copy. The Inspector of customs shall endorse the particulars of payment of duty on the second copy of the CBE-V. After payment of duty the goods shall be first scanned 100% and then opened for examination as ordered by the Superintendent Assessment in charge of Courier Cell, on the basis of the level of examination prescribed by the Standing Order No. 8/2014 dated 08/05/2014 read with the Boards Circular No. 23/2006 ....
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.... the same officer shall not assess the CBE and examine the goods. [n case of second-check CBE the same officer shall not assess and permit out-of-charge. 3.6.9 Filing of Supplementary Bills of Entry for clearance of consignments marked for examination in the original consolidated Courier Bill of Entry is not permitted. The Regular Bill of Entry shall be filed as per Bill of Entry (Forms) Regulations, 1976 when any consignee wishes to claim Cenvat Credit and no separate certificate for this purpose will be issued by Customs Authorities (Circular No. 85/1998-Cutoms dated 13/1 1/1998.) 3.7 Filing of prior Bill of Entry : In order to facilitate faster clearance of import cargo, the Authorised Courier is given the facility of filing prior CBE-IV and CBE-V (prior to the arrival of the goods).ln this regard the Authorised Courier wishing to file prior CBE-IV and CBE-V should make a request in writing to the Assistant (Deputy Commissioner (Courier) who may allow such prior filing of Courier Bill of Entry and appraisement of goods. Such filing would be allowed on the basis of documents (invoice and AWB) received by the Authorised Courier through their imaging system. In this regard....
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....transshipped within thirty days from the date of the unloading thereof at a customs station or within such further time as the proper officer may allow or if the title to any imported goods is relinquished ,such goods may after notice to the Importer and with the permission of the proper officer be sold by the person having the custody thereof;. The goods, which are not taken clearance within 30days of the arrival of the same shall be disposed off in the manner provided under Section 48 of Customs Act, 162 and the instructions/circulars issued with reference to thereof. 7. Import of goods expressly not covered under the Regulations: There may be situations where goods imported vide courier are expressly not covered as per the regulations. In such cases, the goods sham be dealt on merits by filing a regular Bill of Entry under Section 46 of Customs Act, 1962. Similarly if the AC/DC feels that the document merits assessmen.t by filing a regular Bill of Entry, he shall order for filing a regular Bill of Entry under Section 46 of Customs Act, 1962. 8. Payment of Duty: As per the Boards Circular No. 56/95 Cus dated 30/05/95 relating to the Assessment and Clearance of goods impor....
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....ment before departure of any flight containing the export goods in the form prescribed the CSB-I or CSB-II at the Air Cargo Complex, Courier Terminal. The Courier Shipping Bill I (CSB- I) to cover the shipment of documents and Courier Shipping Bill - Il (CSB --11) to cover samples, prototypes of goods and bonafide gifts of articles for personal use. The Authorized Couriers shall bring in the goods and present the CSBs along with related documents in Courier Cell, at ACC, Bangalore, atleast three hours prior to the departure of the respective flights. The respective Custodian shall verify the number of parcels received with respect to the CSB and endorse the same on the reverse of the CSB. 13.2. Clearance of Courier Shipping Bill-I (CSB-I) 13.2.1 The Authorized Couriers shall submit CSB-I in duplicate in the format prescribed in the Regulations, to the Inspector of Customs (Courier), at ACC, Bangalore, who shall enter the material particulars in the Register maintained for the purpose. 13.2.2 The items covered under CSB I shall be cleared flight wise after subjecting them to full screening by the Inspector of Customs (Courier). The said Officer shall after the X-ray screeni....
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....stored in the Customs warehouse. 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, (Courier) for taking proper/appropriate action. 14. Disposal of goods not exported As per Regulation 6(5) export goods brought into the customs area for export purpose and have not been exported within seven days of arrival of such goods into such area or within such extended period as permitted by the Assistant / Deputy Commissioner in case of delay due to such reasons which the proper officer considers to be beyond the control of the concerned Courier may be detained by the proper officer and disposed of after issuing notice to the concerned Courier and the charges payable for storage and handling of such goods shall be payable by such Authorised Courier. 15. Short Shipped (Shut Out) package 15.1 In the event of the Airline not being in a position to lift all the courier bags for shipment, the Authorized Courier shall take an endorsement from the Airline as to the number of bags being accepted and inform the Superintendent of Customs (Courie....
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....ell. 17. Role of Airlines: In cases where the Airlines brings in goods without an onboard courier, they shall file the CBE-I with the Superintendent of Customs (Courier Examination).ln case of export goods the airline shall ensure that the bags handed over to them have been duly passed by Customs by verifying CSB-I and or CSB-II as the case maybe . After accepting the bags, the Airlines shall make an endorsement on the duplicate copy of CSB-I of CSB- Il in token of having accepted the bags, In case Airlines are not in a position to accept all the bags, they shall so indicate in the CSB-I or CSB-II indicating the number of bags accepted by them for shipment. (Circular No. 85/98 -Customs dated 13/1 1/1998. 18. Applicability of EXIM Policy on Courier cargo: The import-export of all goods through Courier Service shall be regulated in accordance with the provisions of the Foreign Trade Policy 2015-20. In view of this, despite the express nature of the courier service for quick delivery of import and export packages, the procedure of clearance of import and export packages through the courier mode envisages compliance with the Foreign Trade Policy as applicable to any normal impo....