TMI BlogImport and Export through CourierX X X X Extracts X X X X X X X X Extracts X X X X ..... s kept to the minimum and clearance is allowed on the basis of selective scrutiny of documents. The duty, where leviable, is paid by the courier company on behalf of importers/exporters before taking delivery of the parcels. The weight limit for courier/express material (individual packages) imports is fixed at 70 kg. However, there is no such weight limit for export of goods through courier. 2. The facility of imports and exports through courier mode is allowed to only to those courier companies which are registered by the Customs. These courier companies are called "Authorized Couriers". The courier parcels are normally carried by passenger/cargo aircrafts. In the case of clearance through Land Customs Stations, other mode of transpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heme, which envisages Customs clearance on a fast track mode. Further, passenger terminals and Land Customs Stations are not equipped to handle precious and semi precious cargo. (B) Export : As in the case of imports, all goods are allowed to be exported though courier except for certain excluded categories. The goods not allowed to be exported through courier mode are those which attract any duty on exports or those exported under export promotion schemes, such as Drawback, DEPB, DEEC, EPCG etc. Other exclusions include goods where the value of the consignment is above Rs.25,000/- and transaction in foreign exchange is involved. The limit of Rs.25,000/- does not apply where the G.R. waiver or specific permission has been obtained from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for imports which are not subject to any prohibition or restriction on their import or export and which do not involve transfer of foreign exchange. The third category of imports is dutiable or commercial goods. Packing Requirements and Procedural Formalities for Clearance of Import Goods: 6. The Regulations require the above three categories of goods to be packaged distinctively in identifiable courier company bags with appropriate labels. This is because, the scheme of assessment and clearance of the goods is different for the three categories. Essentially, the goods in the first two categories do not attract any customs duty. Therefore, simplified Bills of Entry (Courier Bill of Entry-III for documents and Courier Bill of Entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rescribed in the Bill of Entry (Forms) Regulations, 1976 is to be filed. These include, (a) goods imported under duty exemption scheme applicable to EOUs and units in EPZs; (b) goods imported under DEPB, DEEC and EPCG Schemes; (c) goods imported against the license issued under the Foreign Trade (Development and Regulation), Act, 1992 and (d) goods imported by a related person defined under the Customs Valuation Rules, 1988 . Procedural Formalities for Clearance of Export Goods: 9. In case of export goods, the Authorised Courier files Courier Shipping Bills with the proper officer of Customs at the airport or Land Customs Station before departure of flight or other mode of transport, as the case may be. Different Forms have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearance of uncleared goods. In case of imported goods, a notice is required to be issued to the Authorised Courier and goods can be disposed of after the expiry of 30 days of the arrival of the said goods. The charges payable for storage and holding of such goods are to be borne by the Authorised Courier. In the case of export goods, a similar procedure has been prescribed, the only difference being that such goods can be disposed of if they have not been exported within seven days of arrival into the Customs Area or within such extended period as may be permitted by the Customs. Registration of Authorised Courier: 13. A person desirous of operating as an Authorised Courier is required to get himself registered with the jurisdic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulations made there-under; exercising due diligence in furnishing information to the Customs in relation to clearance of import or export goods; not withholding any information communicated to him by Customs relating to assessment and clearance of import/export goods from a client; not withholding any information relating to assessment and clearance of import/export goods from the assessing officer and not attempting to influence the conduct of any officer of Customs in any matter by the use of threat, false accusation, duress or offer of any special inducement etc. Further, he is required to maintain records and accounts prescribed by the Customs. De-registration and Forfeiture of Security: 15. The registration of an authorised c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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