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Import and Export through Courier

Customs - CBEC s Customs Manual 2015 - 16 - Chapter 16 1. Introduction: 1.1 Imports and exports through courier are becoming increasingly popular. At present, the courier clearances are allowed both under manual mode as well as electronic mode. The courier clearances under the manual mode are governed by Courier Imports and Exports (Clearance) Regulations, 1998, and courier clearance under electronic mode are governed by Courier Imports and Exports (Electronic Declaration and Processing) Regulat .....

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red 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 (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, .....

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wed 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 any other Act or rule or regulation such as testing of samples etc. on reference to the relevant authorities or experts before their clearance. In these cases, due to additional compliance requirements, the assessment and cleara .....

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lver in any form; (f) Goods under Export Promotion Schemes including EOU scheme; (g) Goods exceeding weight limit of 70 kgs. (individual packages) imported though courier under manual mode. However, under the electronic mode, no such restriction regarding weight has been provided. 2.2 Clearance of goods under EOU scheme is permitted under the electronic mode. 3. Categories of goods allowed export through courier: 3.1 As in the case of imports, all goods are allowed to be exported though courier .....

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ing samples thereof by EOUs or SEZ units is allowed through courier. Likewise, export of cut and polished diamond, gems and jewellery under any scheme of FTP from EOUs, SEZs or DTA is allowed through courier subject to the condition that the value of each export consignment under such export does not exceed ₹ 20 lakhs. 5. Procedure for clearance of import goods: 5.1 For facilitating Customs clearance, the goods imported by courier are divided into the following categories: (a) Documents th .....

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olve 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 ₹ 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 ₹ 1,00,000/-; and (e) Dutiable or commercial goods - goods havi .....

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ier Bill of Entry-IV for samples and free gifts, and (c) Courier Bill of Entry-V for commercial shipments upto a declared value of Rs. one lakh. 5.3 The courier regulations for the manual mode stipulate that for certain categories of imports, a regular Bill of Entry prescribed in the Bill of Entry (Forms) Regulations, 1976 is to be filed. These include, (a) goods imported under EOU scheme; (b) goods imported under DEEC and EPCG schemes; (c) goods imported against the license issued under the For .....

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E-XII) for free gifts and samples in Form C, (c) Courier Bill of Entry-XIII (CBE-XIII) for low value dutiable consignments in Form D, and (d) Courier Bill of Entry-XIV (CBE-XIV) for other dutiable consignments in Form E for import consignments. 6. Procedural formalities for clearance of export goods: 6.1 In case of export goods, the Authorised Courier files Courier Shipping Bills with the proper officer of Customs at the airport or LCS before departure of flight or other mode of transport, as th .....

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the permission of Customs, the goods are handed over to a courier agency for onward dispatch. The goods to which this procedure 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 (CS .....

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e 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 limited up to a maximum of 10% of the total courier consignments or specific intelligence. The consignments so selected will be examined 100%. (c) Physical examination of import documents, gifts, samples and dutiable .....

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(f) Any consignment can be examined by the Customs (even upto 100% examination), if there is any specific intelligence or there is doubt during X-ray in respect of the said consignment. (g) Under the automated process the consignments would be identified for examination on the basis of risk analysis'. 8. CENVAT credit: [Refer Circular No. 23/2006-Cus, 25-8-2006] 8.1 Whenever a consignee intends to take CENVAT credit of the duty paid on imported goods, normal Bill of Entry may be filed. This .....

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rposes. Such transfer is akin to local movement of cargo from one custom area of the Customs station to another custom area of the same station and is covered by local procedure evolved by the jurisdictional Commissioner of Customs. 10. Disposal of uncleared goods: [Refer Circular No.18/2009-Cus, dated 8-6-2009] 10.1 The Courier regulations for both manual and electronic mode prescribe a procedure for clearance of uncleared goods. In case of imported goods, the same are required to be detained b .....

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ch 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 initia .....

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lakh. The security can be in cash or in the form of postal security or National Savings Certificate or Bank Guarantee. A condition of registration is that the applicant agrees to pay the duty, if any, not levied or short levied with interest, if applicable, on any goods taken clearance by the Authorised Courier. 11.3 An Authorised Courier registered at one Customs station is allowed to transact business at more than one airport or LCS subject to giving of intimation in the prescribed form. Howe .....

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requirements imposed under courier Regulations for the electronic mode. In short, once a person is registered as an Authorized Courier, he can file declarations under both the modes subject to compliance of other requirements of the respective Regulations. 12. Obligation of Authorised Courier: 12.1 A number of obligations are cast on the Authorised Courier. These include obtaining an authorization from the consignees for clearance of import or export goods (except import goods having a declared .....

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Customs Act, 1962 and rules and regulations made there-under; (c) Verify the antecedent, correctness of Importer Exporter Code (IEC), identity of his client and the functioning of his client in the declared address 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 .....

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s 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 etc. In this regard, the detailed guidelines on the list of documents to be verified and obtained from the client/ cust .....

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cribing the requirement of prior permission of Customs if the Authorised Courier wants to sub-let/outsource any of the components in the door-to-door supply chain. This is necessary since an Authorized Courier is defined as one, who, in relation to import or export of goods, is a person engaged in the international transportation of goods for export and imports on door-to-door delivery basis, and is registered in this behalf by the jurisdictional Commissioner. Also, the basic reason for expediti .....

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of expeditious clearance. Hence, the Commissioners of Customs should review the facilities available with the Authorised Couriers appointed under their charge to ensure compliance. Further, while allowing, any sub-letting or outsourcing due care should be taken to ensure that it does not go against the very purpose behind facility of expeditious clearance. 14. De-registration and forfeiture of security: 14.1 The registration of an Authorised courier can be revoked by the Commissioner and his sec .....

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nding 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 29-8-200 .....

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er of Customs and no person shall, except with the permission of proper officer, open any packages. (iii) The Authorised Courier or his agent shall make entry of goods imported by him, in an electronic declaration, by presenting to the proper officer the Courier Bill of Entry-XI (CBE-XI) for documents in Form B or the Courier Bill of Entry-XII (CBE-XII) for free gifts and samples in Form C or the Courier Bill of Entry-XIII (CBE-XIII) for low value dutiable consignments in Form D or the Courier B .....

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such goods shall be payable by the Authorised Courier. 15.2 Clearance of export goods shall be done as follows: (i) The Authorised Courier or his agent shall, on or after such date as the Board may specify by notification, file in an electronic form, a manifest for export goods before its export with the proper officer viz. Courier Export Manifest (CEM) in Form F. (ii) The courier packages containing the export goods shall not be dealt with after presentation of documents to the proper officer .....

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. (iv) The Authorized Courier shall present the export goods to the proper officer for inspection, screening, examination and assessment thereof. (v) Any export goods brought into customs area for export purpose and not exported within 7 days or within such extended period as permitted by 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 conce .....

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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 stating the grounds on which it is proposed to revoke the registration and requiring the said Authorised Courier to submit, within such time as may be specified in the notice, not being less than 45 days, to the Deputy /Assistant Commissioner of Customs nominated by him, a .....

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ension or from the date of initiation of enquiry, as the case may be, into the grounds which are not admitted by the Authorised Courier. (iii) The Deputy / Assistant Commissioner of Customs shall, in the course of inquiry, consider such documentary evidence and take such oral evidence as may be relevant or material to the inquiry in regard to the grounds forming the basis of the proceedings, and he may also put any question to any person tendering evidence for or against the Authorised Courier, .....

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eport of the inquiry recording his findings. (vi) The Commissioner of Customs shall furnish to the Authorised Courier a copy of the report of the Deputy / Assistant Commissioner of Customs and shall require the Authorised Courier to submit, within the specified period not being less than 60 days, any representation that he may wish to make against the findings of the Deputy / Assistant Commissioner of Customs. (vii) The Commissioner of Customs shall, after considering the report of the inquiry a .....

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