Customs duty and interest refund claims require details of the import or export document, duty payment, claimant, grounds, refund amount, and Modvat credit availed. Original supporting records must establish duty payment, calculation, and eligibility to receive the refund, including evidence concerning incidence of duty. The claimant must disclose related claims, hearing requirements, and payment under protest, and make declarations concerning truth, prior claims, and passing on of excess duty. Complete claims receive acknowledgement and registration; deficient claims must be rectified and resubmitted.

Approval or renewal of a Customs cargo service provider requires disclosure of the applicant's identity, legal constitution, premises, projected handling capacity, infrastructure, security arrangements, weighing devices and computerised cargo and document-processing systems. Applicants must also disclose governmental facility approvals, cost-recovery exemptions, existing operations, prior approval applications, and penalties, convictions or prosecutions. Renewal applicants must provide original approval details. A declaration of accuracy, compliance with the Regulations and an undertaking to report information changes within 30 days are required.

Renewal of an Authorised Courier registration deemed invalidated after inactivity exceeding one year requires disclosure of registration details, cleared goods, outstanding customs dues, bond and security validity, and changes in previously furnished particulars. The applicant must state the reason for renewal and disclose penalties, convictions or prosecutions involving the applicant or relevant employees. The application must affirm accuracy, compliance with the Regulations, and an undertaking to intimate changes within thirty days.

Intimation for an authorised courier to operate at a Customs House other than its Customs House of Registration, or to amend existing particulars, requires disclosure of registration, PAN, business, personnel, operational, banking and service tax information. The applicant must disclose any suspension, cancellation, penalty, conviction or prosecution concerning itself or proposed employees. A declaration of correctness, an affirmation to comply with the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, and an undertaking to notify changes within 30 days are required.

Authorised courier registration requires disclosure of the applicant's identity, business constitution, PAN, registered office, existing registration details, personnel engaged in courier work, operational history, bank accounts, and service-tax registration. Applicants must also disclose prior cancellation or suspension of registration and any penalties, convictions, or prosecutions involving the applicant or proposed employees. A declaration of accuracy, adherence to the Regulations, and notification of changes in furnished information within 30 days is required.

Courier Shipping Bill-V requires authorised courier, shipment, exporter, consignee, invoice, goods-description, valuation, e-commerce and export-scheme particulars for courier exports. It also records GSTIN, taxable value, IGST payment, bond or undertaking status and cess. E-commerce consignments containing specified jewellery require operator or website, payment identification and order details. Jewellery proposed for re-import requires item-wise metal, purity, weight, certification and stone specifications. The authorised courier must confirm exporter authorisation and undertake to abide by the exporter-based declarations.

Electronic Courier Shipping Bill-IV filing requires authorised courier, flight, airway bill, authorised dealer code and shipment-level particulars. Shipment reporting includes invoice details, value, goods description, consignor and consignee details, weight, GSTIN, export-supply status, bond or undertaking status, and IGST paid where applicable. The authorised courier must hold consignor authority, attach airway bills and invoices, and certify correctness. Eligible exports are confined to specified commercial samples, prototypes, vaccine-related empty durable containers and personal-use gifts within exemption-value limits, subject to export restrictions and foreign-exchange conditions.

Courier Shipping Bill-III for documents requires electronic filing of courier, airline, flight, airport, airway bill and consignment particulars. Each consignment must identify the house airway bill, consignor and consignee. The authorised courier must declare that it holds each consignor's authority to act as clearance agent and that the exports comprise only documents of no commercial value. The declaration must also confirm that the consignments exclude goods liable to duty and goods prohibited or restricted for export under applicable law.

Courier Export Manifest (CEM-I) requires electronic filing of export consignment particulars by an authorised courier. Required details include courier registration, airline and flight information, departure and destination airports, and shipment-wise airway bill numbers, package quantity, weight, goods description, consignor and consignee details, and value. The authorised courier must declare that the particulars in the manifest and accompanying documents are complete, correct and true.

Courier Bill of Entry-XIV governs electronic filing for dutiable goods imported through an authorised courier. It requires importer, shipment, airway-bill, invoice, transaction, valuation, classification, origin, exemption and licence particulars. Declared value includes freight, insurance, handling charges, commissions, packing, buyer-supplied goods or services, royalties, licence fees and other value-affecting payments. Related-party transactions and Special Valuation Branch details must be disclosed where applicable. Re-import, including e-commerce jewellery re-import, requires specified export and item-level information. Home-consumption, warehousing and ex-bond declarations require attestation of accuracy and disclosure of subsequently discovered contrary information.

Courier Bill of Entry-XIII provides the electronic customs entry for low-value dutiable non-document shipments cleared by authorised couriers. It requires consignment, transport, consignor, consignee, IEC, e-commerce, item classification, origin, invoice, valuation, charge, and exemption-notification particulars. The authorised courier must hold clearance authority, certify the accuracy and completeness of declared information, disclose subsequently received contrary information, and enclose the relevant airway bills and invoices. Images of HAWBs and invoices must be uploaded electronically.

Exercise of the special-procedure power under section 148 of the Delhi Goods and Services Tax Act, 2017, substitutes 31 August 2023 for 30 June 2023 as the date stipulated under Notification No. 03/2023-State Tax. Although issued on 20 October 2023, the amended deadline is deemed effective from 30 June 2023.

Courier Bill of Entry-XII enables electronic clearance of commercial samples, prototypes, and bona fide personal-use gifts through an authorised courier. It requires consignment, party, classification, valuation, invoice, freight, insurance, duty, integrated tax, and compensation cess particulars. GSTIN is optional for gifts and samples. The authorised courier must hold clearance authority from consignors or consignees and declare that goods satisfy the applicable eligibility conditions, are not prohibited or restricted, and are accurately reported against airway bills, invoices, and supporting records. Upload of house airway bill and invoice images is optional.

Courier Bill of Entry-XI (CBE-XI) requires electronically filed particulars for document consignments, including manifest, courier, airline, airport, flight, shipment, arrival, consignment and bag details. The authorised courier must declare that each consignee or consignor has authorised it to act as clearance agent. It must also declare that the imports consist only of documents of no commercial value and do not include goods prohibited or restricted for import under applicable law.

Express Cargo Manifest-Import (ECM-I) requires electronic filing by an authorised courier of import cargo, flight and shipment-level particulars. Required consignment details include airway bill and consignment reference numbers where applicable, package quantity, weight, description of goods, consignor and consignee details, invoice value and currency, and transhipment status and location. The authorised courier must declare that the particulars and accompanying documents are complete, correct and true. Submission generates a Customs Department serial number and date.

Form K requires applicants seeking to import Schedule-C controlled substances to provide importer, exporter, consignee, transport, route, substance, quantity, packaging, price and invoice particulars, together with no-objection certificate details. Importers must disclose the purpose and destination of the import, prior import activity, commercial arrangements, payment method, domestic procurement and prior consumption or resale. Supporting licences, overseas purchase records and disposal details of earlier imports are required. First-time importers must provide additional business, factory, financial, registration and authorised-signatory information.

Form-J export authorisation applications for Schedule-B controlled substances require exporter, importer, consignee, shipment, substance, packaging, pricing and invoice details. Applicants must disclose re-export status, prior export authorisations, intended use, broker involvement, payment arrangements, transit through specified zones, and import-country authorisation. Supporting material includes applicable registration, purchase order, import certification, relevant drug licences and an end-use declaration. First-time exporters must also provide business, factory, trade-history, registration, financial and authorised-signatory information.

Destruction of a Schedule-A controlled substance requires Form-I containing the applicant's registration details, substance identity, quantity, packaging, storage location, reasons for destruction, and the proposed destruction method and place. The quantity must be stated in kilograms. The applicant must address traceability through relevant register entries and filed returns, enclosing supporting copies where applicable. Each Schedule-A controlled substance requires a separate application.

Form H requires quarterly reporting by consignors transporting controlled substances to consignees outside their zone. The return must identify the consignor, the controlled substance, and each consignment sent within the receiving Zonal Director's jurisdiction. It must state the dispatch date, quantity, consignee registration and address details, consignment note number, and transport mode. Quantities must be reported in kilograms. Separate returns are required for each controlled substance, and the return must be signed and dated by the authorised signatory.

A consignment note accompanying controlled substances must record the parties' registration and address details, dispatch particulars, substance description, package count, gross and net weight, transport particulars and tamper-proof seals. It must be signed by the consignor and completed by the consignee upon receipt. Notes must be serially numbered annually, consignment-note books must certify their page count, and used or current books must be produced when required by an authorised officer.