Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

Standard Operating Procedure (SOP) for issuance of Destuffing Report & presentation of shipments by authorized couriers for clearance of goods imported through courier mode.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h courier mode, the following SOP is being prescribed in line with the provisions of Customs Act, 1962, Courier Import & Export Regulations, 2010 as amended to ensure a fair, secure, and law-compliant shipment clearance process that safeguards revenue interests. 1. Pre-Arrival Documentation & Filing a. Every courier or his agent shall file a manifest of imported goods (in electronic form) called Express Cargo Manifest (ECM) prior to the arrival as mandated by the Courier Import & Export Regulations, 2010 as amended. b. As per procedure, a copy of the ECM is required be shared with investigative agencies such as SIIB, DRI, and Customs Preventive 5 Hours before the shipment arrives, preferably at or before its departure from the exportin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....estuffing reports shall follow the FIFO (First In, First Out) principle. However, it should be a robust system so that it cannot be misused by unscrupulous persons. Lately, it has been observed that some couriers do not clear their load immediately after arrival but wait for hours and try to push their consignments during peak hours, apparently, to evade stricter scrutiny by Custom officials. b. It is therefore, decided that issuance of Destuffing Report/Permission must be linked to the arrival of flights & reporting thereof by airlines by filing Form-F1. Form-I to be submitted within 1 hour of flight arrival. To pre-empt the misuse of FIFO Principle, it is directed that the authorized couriers will submit requests for Destuffing Report/P....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... procedure, the Celebi's handling team will de-stuff the ULD and count the bags/packages. b. The count will be cross-verified against Form-I, the Destuffing Report, and the airline's courier manifest/MAWB before the shipment is handed over to the courier. c. If any bag or shipment is found damaged: a. The damage must be noted on the Destuffing/Segregation Report. b. A damage shipment report must be prepared and shared with the respective airline and courier. d. If shipments received exceed the declared quantity: i. The discrepancy must be updated on the Destuffing Report/Permission. ii. Records must be entered in the Excess Landing Register, including respective MAWB and HAWB numbers. iii. Shift Customs Officers must be ....