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Customs Brokers

Customs - CBEC s Customs Manual 2015 - 29 - Chapter 29 1. Introduction: 1.1 Section 146 of the Customs Act, 1962 states that no person shall carry on business as an agent relating to entry or departure of a conveyance or the import or export of goods at any Customs station unless such person holds a licence granted in this behalf in accordance with regulations made in this regard by the Board. Thus, any person desirous to carry on business as a Customs Broker relating to entry or departure of a .....

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ulation 4 of CBLR 2013 provides for invitation of applications by Directorate General of Inspection of Customs and Central Excise (DGICCE) in the month of April every year for conducting examination and subsequent grant of license to act as Customs Broker in prescribed Form A of CBLR by publication in two leading national daily newspaper in Hindi and English. The application in Form A shall be made to Commissioner of Customs having jurisdiction over the area where the applicant wants to transact .....

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employee shall be a graduate from a recognized university and possess a professional degree such as Masters or equivalent degree in Accounting , Finance or Management, CA./ MBA/LLB or Diploma in Customs Clearance work from any institute or university recognized by the Government or is having at least two years experience in transacting Customs Broker as G card Holder. The applicant may also be a retired Group A officer from the Indian Customs and Central Excise Services having a minimum of 5 ye .....

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grant of licence under Regulation 4 shall be required to appear for the written as well as the oral examination conducted by the Directorate General of Inspection of Customs & Central Excise( DGICCE). 3.2 The written examination shall be conducted on specified dates in month of January of each year for which intimation shall be sent individually to applicants in advance before the date of examination. The result of the said examination shall be declared by end May each year. The successful a .....

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ss both written and oral examination and no further extension shall be granted. 3.4 The examination may include questions on the following: (a) preparation of various kinds of Bills of Entry, Shipping Bill and other clearance documents; (b) arrival entry and clearance of vessels; (c) tariff classification and rates of duty; (d) determination of value of imported and export goods; (e) Conversion of currency; (f) Nature and description of documents to be filed with various kinds of Bills of Entry, .....

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Pests Act 1914, Dangerous Drugs Act 1930, Drugs and Cosmetics Act 1940, Central Excise Act 1944, Copy Right Act 1957, Trade and Merchandise Marks Act 1958, Arms Act 1959, Patents Act 1970, Narcotics Drugs and Psychotropic Substances Act 1985, Foreign Trade (Development and Regulations) Act, 1992, Foreign Exchange Management Act 1999, Design Act, 2000 and Food Safety and Standard Act, 2006 in so far as they are relevant to Customs clearance of goods; (o) provisions of the Prevention of Corruptio .....

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of Customs station where he intends to transact business. 4.2 Before granting the licence under the Regulation 7 of CBLR 2013, the Commissioner of Customs shall require the applicant to enter into a bond prescribed in this regard for due observance of these regulations and shall also require to furnish a bank guarantee, postal security or National Saving Certificate in the name of Commissioner of Customs for an amount of ₹ 5 lakhs for carrying out the business as a Customs Broker. 5. Vali .....

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oker, authorised under the Authorised Economic Operator Programme vide Circular No. 28/2012-Cus., dated 16-11-2012, shall not require renewal till such time the said authorisation is valid. 5.2 With a view to ensure uniformity in documentation required for the renewal of License and in the interest of simplification , the Board has prescribe the following supporting documents for the renewal of licenses under CBLR, 2013: (i) Declaration affirming that there is no change in constitution / address .....

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and validity date(s). (iv) Self-attested copy of valid membership certificate of Custom Brokers Association (if registered in the Customs station and recognized by Commissioner of Customs). (v) Self-attested PAN card copy in the name of Customs Broker (Attested/Notarized), if not given earlier. 5.3 The enhanced security amount would not apply to holders of valid licenses issued under erstwhile regulations i.e. CHALR, 2004 or CHALR, 1984 who seek a renewal. Other conditions prescribed under the .....

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ansact business in the Customs Station either personally or through an employee duly approved by the Assistant/Deputy Commissioner of Customs; (c) not represent a client in any manner to which the Customs Broker , as a former employee of the Central Board of Excise and Customs gave personal consideration, or as to the facts of which he gained knowledge, while in Government service; (d) advise his client to comply with the provisions of the Act and in case of non- compliance, shall bring the matt .....

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ue, sums received for payment of any duty, tax or other debt or obligations owing to the Government and promptly account to his client for funds received for him from the Government or received from him in excess of Governmental or other charges payable in respect of the clearance of cargo or baggage on behalf of the client; (h) not procure or attempt to procure directly or indirectly, information from the Government records or other Government sources of any kind to which access is not granted .....

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er which is sought or may be sought by Commissioner of Customs; (k) maintain up to date record such as bill of entry , shipping bill , transhipment application and all correspondences and other papers relating to his business as Customs Broker and also accounts including financial transactions in an orderly and itemized manner as specified by Deputy / Assistant Commissioner of Customs and keep them current; (l) immediately report the loss of license to the Commissioner of Customs; (m) discharge .....

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7.1 The Commissioner of Customs may revoke the licence of a Customs Broker and order for forfeiture of part or whole of security, or impose penalty not exceeding ₹ 50,000 on him on any of the following grounds: (a) failure of to comply with any of the conditions of the bond executed by him; (b) failure to comply with any of the provisions of the regulations; (c) committing any misconduct, which in the opinion of the Commissioner renders him unfit to transact any business in the Customs Sta .....

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ncerned and then pass an order either revoking the suspension or continuing it, within 15 days from the date of hearing. 7.3 The Commissioner of Customs shall issue a written notice to the Customs Broker within 90 days from the date of receipt of an offence report, stating the grounds on which it is proposed to revoke the licence or impose penalty and require the said Customs Broker to submit within 30 days to a nominated Deputy / Assistant Commissioner of Customs a written defense and also to s .....

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