TMI BlogImport and Export through CourierX X X X Extracts X X X X X X X X Extracts X X X X ..... urier parcels are normally carried by passenger/ cargo aircrafts. In the case of clearance through Land Customs Stations (LCS), other mode of transport is used. Both of them are allowed to file the Courier Import Manifest. 1.3 At present, the facility of courier clearance under the manual mode is available at Customs airports in Mumbai, Delhi, Chennai, Calcutta, Bangalore, Hyderabad, Ahmedabad, Jaipur, Trivandrum, Cochin, Coimbatore and Land Customs Stations at Petrapole and Gojadanga. The courier clearances under the electronic mode of Customs clearance will be soon made operational at Delhi and Mumbai airports. 1.4 The scheme of Customs clearance of imports and exports by courier mode introduces certain procedural relaxation. Such imports and exports shall, however, continue to be governed by the applicable provisions of the FTP or any other law, for the time being in force. 2. Categories of goods allowed import through courier: 2.1 Except for certain excluded categories, all goods are allowed to be imported through the courier mode. The exclusion of certain categories of goods is based upon the fact that these broadly require specific conditions to be fulfilled under a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no commercial value, and which do not attract any duty or subject to any prohibition/restriction on their import or export; (b) Samples - any bonafide commercial samples and prototypes of goods supplied free of charge of a value not exceeding Rs.50,000/- for exports and Rs.10,000/- for imports which are not subject to any prohibition or restriction on their import or export and which does not involve transfer of foreign exchange. (c) Free gifts - any bonafide gifts of articles for personal use of a value not exceeding rupees 25,000/- for a consignment in case of exports and Rs.10,000/- 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. (d) Low value dutiable or commercial goods - goods having a declared value of upto Rs.1,00,000/-; and (e) Dutiable or commercial goods - goods having a declared value of more than Rs.1,00,000/-. 5.2 Different Customs declaration forms have been prescribed under the Courier Regulations for manual mode and electronic mode. Under the manual mode, simplified Bills of Entry have been specified, as mentioned below, for the clearan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure applies are: a. Goods originating from EOUs/STPs/EHTP, b. Goods exported under DEEC, EPCG and Drawback schemes, and c. Goods which require a licence for export under the Foreign Trade (Development and Regulation) Act, 1992. 6.3 Under courier Regulations for electronic mode, the forms for filing Customs declarations for export goods are (a) Courier Shipping Bill-III (CSB-III) for documents in Form G and (b) Courier Shipping Bill-lV (CSB-lV) for goods in Form H. 7. Examination norms for goods imported or exported by courier: 7.1 The following examination norms are provided for import and export of courier consignments: (a) 100% screening of import/ export consignments (documents and all types of cargo) is required to be done through X-ray or other NII techniques. Wherever possible the facility of X-ray machines available with Customs could be used; otherwise the airlines or AAI s screening facility may be resorted to for such screening. Further, wherever feasible such screening by multi-agencies could be combined to reduce the time taken and avoid duplicity. (b) Physical examination of export documents, gifts, samples and export goods li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said goods. The charges payable for storage and holding of such goods are to be borne by the Authorised Courier. 10.2 In the case of export goods, a similar procedure as in respect of imported goods is prescribed, the only difference being that such goods can be disposed of if they have not been exported within 7 days of arrival into the Customs Area or within such extended period as may be permitted by the Customs. 11. Registration of Authorised Courier: 11.1 A person desirous of operating as an Authorised Courier is required to get himself registered with the jurisdictional Commissioner of Customs. Under the regulations for the manual mode, the registration is valid for 10 years and renewable for another 10 years if performance of courier is satisfactory. Similar provisions are contained in the regulation for the electronic mode except that the initial registration period is fixed as 2 years. 11.2 The person applying for registration should be financially viable and in support thereof he is required to produce a certificate issued by a scheduled bank or such other proof evidencing possession of assets of a value not less than Rs. 25 lakhs. Further, he will have to ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ress by using reliable, independent, authentic documents, data or information; (d) Exercise due diligence in furnishing information to the Customs in relation to clearance of import or export goods; (e) Not withhold any information communicated to him by Customs relating to assessment and clearance of import/export goods from a client; (f) Not withhold 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.; and (g) Maintain records and accounts prescribed by the Customs and abide by all the provisions of the Act and the rules, regulations, notifications and orders issued thereunder. 12.2 The obligation on the Authorized Courier to verify the antecedents, identity of his client and the functioning of his client in the declared address by using reliable, independent, authentic documents, data or information is based upon the increasing number of offences involving various modus-operandi such as fraud and duty evasion by bogus IEC holders et ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent his case in writing as well as opportunity of being heard in the matter. In cases where an inquiry needs to be conducted to establish prima facie the grounds against the Authorised Courier, the Commissioner of Customs can, pending such inquiry, suspend the registration. An Authorised Courier, if aggrieved by the order of the Commissioner, may represent to the Chief Commissioner within 60 days of communication of the impugned order. [Refer Courier Imports and Exports (Clearance) Regulations, 1988, Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, Circulars No.56/95-Cus, dated 30-5-1995, No.85/98-Cus, dated 13-11-1998,No.23/2006-Cus, dated 25-8-2006, No.31/2007-Cus, dated 29-8-2007 and No.33/2010-Cus, dated 7-9-2010] 15. Courier electronic clearance procedure: 15.1 Clearance of imported goods shall be affected in the following manner: (i) The Authorised Courier or his agent shall file with the proper officer, in an electronic form, a manifest for imported goods prior to its arrival viz. Express Cargo Manifest - Import (ECM-I) in Form A; (ii) The courier packages containing the imported goods shall not be dealt with in an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proper officer in case of delay beyond the control of the Authorized Courier and declared exporter, may be detained by the proper officer and sold or disposed off by the custodian, after notice to the concerned Authorized Courier and declared exporter. The charges for storage and handling of such goods shall be paid by such Authorized Courier. 15.3 The Authorized Courier or his agent empowered to deal with the imported/export goods shall be required to pass the examination referred to in the Custom Brokers Licensing Regulations, 2013. 15.4 In Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, Low Value Dutiable Consignment is defined as an import consignment other than documents, gifts and samples of an invoice value upto Rs. one lakh. 15.5 Regulation 13 of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 provides for suspension or revocation of registration of authorized courier on the basis of grounds specified therein. The following procedure has been prescribed for revoking registration: (i) The Commissioner of Customs shall issue a notice in writing to the Authorised Courier statin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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