TMI BlogCustoms — Procedure for assessment and clearance of Import/Export of Goods by Courier Mode at Air Cargo Complex, Bengaluru International Airport, BengaluruX X X X Extracts X X X X X X X X Extracts X X X X ..... urier as defined under Regulation 3 (a) of Courier Imports and Exports (Clearance) Regulations, 1998 in relation to import or export goods means a person engaged in the international transportation of the goods on express door to door delivery basis and is registered by a Principal Commissioner of Customs or Commissioner of Customs, as the case maybe. The import and export of courier cargo is handled in the premises of the Custodians appointed for this purpose in terms of Section 45 of Customs Act, 1962 and Handling of Cargo in Customs Areas Regulations, 2009. Under the jurisdiction of Principal Commissionerate of Customs, Air Cargo Airport, Bangalore two Custodians are appointed at Bangalore International Airport to handle Import and Export of Courier parcels. M/s DHL (India ) Pvt. Ltd are custodians of the DHL Courier Terminal for clearance of import and export courier clearances of their cargo as Authorised Courier. M/s. Express Industry Council of India are the custodians of EICI Courier Terminal located in the Basement of AISATS Air Cargo Complex for clearance of import and export courier clearances of cargo of all the Authorised Couriers other than M/S. DHL. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, goods duly sorted out in the different categories such as documents, samples and free gifts, dutiable or commercial goods packed separately in clearly identifiable courier bags (as per CBE-III,CBE-IV,CBE-V) shall only be imported by the Authorised Courier. However, if the courier company, for any reason, are required to son the goods after arrival, in the category of CBE-IV and CBE-V, they may do so under proper intimation to the Superintendent in charge of the Courier Cell under customs supervision. This sorting would only be limited to the extent of transferring the parcel from CBE-IV to CBE-V or vice-versa, as the case may be. In no case the parcel should be opened during the process of sorting. Any short-landing or excess landing found during sorting or otherwise shall be intimated immediately to the Superintendent in the prescribed Proforma. It may also be noted that Courier Bags shall be opened only after filing of CBE-II. 3.3 Filing Of documents for assessment and clearance: 3.3.1 After sorting of the cargo, the authorized courier company shall file the CBE-III, CBE-IV, CBE-V in the prescribed format in quadruplicate, to the Noting Clerk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving x- rayed the documents. The Shift Superintendent after verifying the declarations and examination report of the inspector shall give out-of-charge on duplicate copy of Courier Bill of Entry. He will necessarily endorse the serial numbers of those consignments in the CBE-III for which out-of-charge is given. 3.4.5 Thereafter the Authorised Courier will hand over the duplicate copy of CBE-III to the custodian who will permit the clearance on the basis of the out-of-charge order given by the Customs. The gate-pass of all Courier goods shall be maintained by the custodian for the discharge of goods. Under no circumstances should the Custodian or the Authorised Courier or the Authorised Agent detain the goods which have been given out- of charge by the Customs. 3.4.6 In the case of M/S DHL the Authorised Courier (the practice and facility of the Custodian giving the delivery after obtaining the out-of-charge endorsement on the Courier Bill of Entry has been withdrawn with effect from 19/05/2015) -M/S DHL, the authorised Courier will hand over the original copy of the CBE-III to the Noting Clerk and the duplicate would be submitted to the Customs Office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Cell. Clearance of such goods shall be after the examination of the goods on the basis of the examination order and on the basis of %age examination as prescribed in the instructions for examination issued vide Circular No. 23/2006-Cus dated 25.08.2006 and instructions for examination issued by this office dated 8/2014 dated 08/05/2014. 3.5.4 All the goods shall be k-rayed 100% package-wise to ascertain the contents of the packages with reference to the details of the CBE. The Inspector of Customs shall scan the packages and the proper officer of customs in charge of the examination shall examine the goods as per the examination order and the instructions issued for examination as stated above under the supervision of the Superintendent and will make an endorsement of having the goods and also record his examination report on the reverse of the CBE and the same shall be put up to the Superintendent -in-charge of the Courier Cell. Aliy discrepancy noticed should be immediately brought to the notice of the Assistant / Deputy Commissioner (Courier). 3.5.5 In case any duty liability arises during the course of the assessment by the customs or after the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Superintendent of Customs. The gate-pass of all Courier goods shall be then handed over to the custodian for the discharge of goods. After all the consignments which have been given out-of-charge the custodian shall make an endorsement in this regard and the duplicate copy will be returned to the Noting Clerk. This shall then be attached to the Original Courier Bill of Entry. 3.6 Courier Bill of Entry. V (CBE-V) for clearance of dutiable goods 3.6.1 For clearance of dutiable goods, the representative of the Authorized Courier shall file form CBE- V in quadruplicate or if the Authorised Courier wishes to file an extra copy for submission of same to the custodian he may file B/E in quintuplicate. A single CBE-V may be tiled for clearance of up to 10 consignments or for one consignee. The Consignments of value upto shall only be cleared in CBE-V. For clearance of consignments covered under (i) to (vi) under the second proviso to Regulations 5 Of CIER 1998 individual regular Bill of Entry in the form prescribed in the Bill of Entry (Forms) Regulations ,1976 shall be filed. 3.6.2 The Courier Bill of Entry after noting along with all the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tative of the Authorised Courier for payment of duty. The dealing Assistant /Dispatch Clerk shall ensure that the original Bond/Bank Guarantee, note sheet etc, if any, are detached. Any formality regarding Licensing etc., if required, will also be completed before handing over the CBE/Bill of Entry. The authorized representative of Courier shall pay the duty. The duty paid CBE shall be presented to the Noting clerk for making necessary entries in the register. He will then detach the original CBE and return the 2nd, 3rd and 4th copy of the CBE- V along with the copies of the TR-6 Challan to the Authorized representative of courier. The Inspector of customs shall endorse the particulars of payment of duty on the second copy of the CBE-V and check the endorsement that the goods have been scanned. The out-of-charge will be given by the Assessing officer in the case of the first-check examination. 3.6.6 In cases of appraisement under 2nd check, the CBE will be presented to the Appraising Officer After assessment of the Bill of Entry, the authorized courier will pay the duty. Thereafter it will be presented along with all relevant documents to the dispatch clerk for detach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in red ink. Any amendment done suo-moto on the Bill of Entry after Noting without the prior approval of the Assistant /Deputy Commissioner or any tampering of the CBE in any manner will be viewed seriously and invite penal action under the Act and Regulations. All CBEs filed shall be typed/printed and no hand-written details by the Authorised Courier shall be accepted. In both cases of assessment either first-check or second-check of CBE the same officer shall not assess the CBE and examine the goods. [n case of second-check CBE the same officer shall not assess and permit out-of-charge. 3.6.9 Filing of Supplementary Bills of Entry for clearance of consignments marked for examination in the original consolidated Courier Bill of Entry is not permitted. The Regular Bill of Entry shall be filed as per Bill of Entry (Forms) Regulations, 1976 when any consignee wishes to claim Cenvat Credit and no separate certificate for this purpose will be issued by Customs Authorities (Circular No. 85/1998-Cutoms dated 13/1 1/1998.) 3.7 Filing of prior Bill of Entry : In order to facilitate faster clearance of import cargo, the Authorised Courier is g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorised Courier to the Assessing Officer giving no objection to the examination of the package. The relevant CBE will be assessed and the goods scanned and examined. Thereafter they will be detained till the Export documents are filed by the Authorised Courier. At the time of export the goods will be scanned and without examination given let-export order to the country of origin (shipper). 6. Action in respect of un-cleared imported goods: As per Sec.48 of the Customs Act, 1962-lf any goods brought into India from place outside India are not cleared for home-consumption or ware-housed or transshipped within thirty days from the date of the unloading thereof at a customs station or within such further time as the proper officer may allow or if the title to any imported goods is relinquished ,such goods may after notice to the Importer and with the permission of the proper officer be sold by the person having the custody thereof;. The goods, which are not taken clearance within 30days of the arrival of the same shall be disposed off in the manner provided under Section 48 of Customs Act, 162 and the instructions/circulars issued with reference to there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ok Scheme or the duty exemption scheme specified under the export and Import Policy as amended from time to time or any relevant Export and Import Policy issued by Government of India and in force at the time of import; (iii) goods imported against any other license issued under the foreign trade (Development and Regulation) Act, 1992; (iv) goods imported by or on behalf of a person who is related to the consigner within the meaning of Rule 2 of the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988; (v) goods in respect of which the proper officer directs filing of a Bill of Entry in such from; and (vi) goods having a declared value of more than one lakh rupees. 13. CLEARANCE OF EXPORT COURIER PARCELS: 13.1 As per Regulation 6 the Authorized Courier shall file a statement before departure of any flight containing the export goods in the form prescribed the CSB-I or CSB-II at the Air Cargo Complex, Courier Terminal. The Courier Shipping Bill I (CSB- I) to cover the shipment of documents and Courier Shipping Bill - Il (CSB --11) to cover samples, prototypes of goods and bonaf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs (Courier) for registration. After registration, the CSB-II will be presented to the Superintendent of Customs (Courier), who will assess the CSB-II and follow the Boards Circular No. 23/2006 dated 25.08.2006 and Standing Order No. 08/2014 dated 08.05.2014 and endorse the examination order on the reverse of the Shipping Bill and accordingly the packages are selected for examination. The Authorized Courier shall ensure that the packages after examination are properly repacked in the original packing. After recording of the examination report if no discrepancies are found, the Authorized Courier after examination of the goods shall handover the CSB -Il to the respective Airlines staff and shall obtain the shipment endorsement from the Airline, on the duplicate copy of CBS-Il and handover the same to the Supdt of Customs, (Courier). In case any discrepancy is noticed, then after due process, if found necessary, the parcel will be detained and stored in the Customs warehouse. The Authorized Courier shall countersign the Detention Memo as having witnessed the examination and detention. Such cases will be immediately brought to the notice of the Deputy/Assistant Commissioner, (Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Challan in duplicate to the respective Custodians. All packages shall be unloaded in the respective warehouses and after satisfying themselves that the packages have been delivered correctly will receive the same and the respective custodian shall retain one copy of Challan and one copy of the details of packages namely CBE-I Il, and return the other copies of the detailed list of packages and Transfer Challan to the Escort Officer, after duly acknowledging the receipt of the packages mentioned therein. The custodian shall maintain a register in which all packages received by the custodian shall be entered. After obtaining Out of Charge endorsement on the Bill of Entry, the custodian (except M/S DHL) shall allow the delivery of packages, retaining copy of Bill of Entry. In the case of M/S DHL the delivery of the packages would be allowed by the Customs Officer. However both M/S DHL and Express (India) Pvt. Ltd. shall also furnish a weekly statement as per Annexure IV to the Superintendent, Administration, Courier cell. 17. Role of Airlines: In cases where the Airlines brings in goods without an onboard courier, they shall file the CBE-I with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mode of courier import is normally resorted to for time sensitive goods and any hold up is neither expected nor appreciated. 20. Feedback: The process of Courier Clearance Operations is incomplete without feedback. Officers are advised that any aspect of the Courier Operations, which in their understanding is either not suitable or seemingly out of context in respect of any CSB/CBE under their scrutiny, should be immediately reported to the Deputy/Assistant Commissioner(Courier) and joint / Additional Commissioner (Courier) ACC, Bengaluru who should in turn, bring it to the notice of Principal Commissioner of Customs, Bengaluru. 21.1 All officers posted in the Courier Cell at ACC, Bengaluru while being vigilant against any possible abuse of the facilitation of Courier Imports Exports Clearance, must, at all times, act with a sense of responsibility and avoid doing anything that would cause undue delay or harassment to users of the courier mode of import and export of goods. 21.2 The Additional/Joint Commissioner in-charge of Courier at ACC, Bengaluru International Airport may issue written instructions in respect of any incidental or supp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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