Courier Imports and Exports (Clearance) Regulations, 1998
Notification No. 87/1998-Customs (N.T.) date 9/11/1998
amended by:
Notification No.75/2010 - Customs (N.T.)
dated 12-08-2010
Notification No. 9/2007 - Customs (N.T.) dated
07-02-2007
Notification No.68/2006 - Customs (N.T.), dated
23/06/2006)
Notification No.76/2004 - Customs (N.T.), dated 15/06/2004
Notification No.68/2004 - Customs (N.T.), dated 17/05/2004
Notification No.95/2003 - Customs (N.T.), dated 06/11/2003
Notification No.38/2003 - Customs (N.T.), dated 05/06/2003
Notification No. 9/2001 - Customs (N.T.)
dated 01-03-2001
Notification No.54/1999 - Customs (N.T.), dated
21-09-1999,
Notification No.28/1999 - Customs (N.T.),
dated 28-04-1999,
Notification No.29/1999 - Customs (N.T.), dated
11-05-1999,
Notification No.66/1999 - Customs (N.T.),
dated 25-11-1999
(1) These regulations may be called the Courier Imports and
Exports (Clearance) Amendment Regulations, 2010
(2) They shall come into force on the date of their
publication in the Official Gazette.
1. Short title and commencement.-(i) These
regulations may be called the Courier Imports and Exports
(Clearance) Regulations, 1998.
(ii) They shall come into force on the date of their publication
in the Official Gazette.]
2. Application.-(1) These
Regulations shall apply for assessment and clearance of goods
carried by the Authorised Couriers on incoming or outgoing
flights or by any other mode of transport on behalf of a
consignee or consignor for a commercial consideration.
(2) These Regulations shall not apply to -
(a) the goods imported or export goods from the airports other
than the customs airports at Mumbai, Delhi, Chennai, Calcutta,
Bangalore, Hyderabad, Ahmedabad, Jaipur, Trivandrum, Cochin,
Coimbatore and land custom stations other than at Gojadanga and
Petrapole in West Bengal; (b) the goods where the
weight of the individual package exceeds 70 kilograms;
(c) the goods which require specific conditions to be
fulfilled under any other Act for the time being in force or any
rule or regulation made thereunder.
(d) the following import goods requiring testing of samples
thereof or reference to the relevant statutory authorities or
experts before their clearance, namely :-
(i) animals and parts thereof, plants and parts thereof;
(ii) perishables;
(iii) publications containing maps depicting incorrect
boundaries of India;
(iv) precious and semi-precious stones, gold or silver in
any form; and
(v) OMITTED
(e) the following export goods, namely :-
(i) the goods which are subject to levy of any duty on
their exports;
(ii) the goods proposed to be exported with the claim for
drawback;
(iii) the goods proposed to be exported under Duty
Entitlement Pass Book Scheme, Duty Exemption Schemes, Export
Promotion Capital Goods Scheme or any other similar export
promotion schemes;
(iv) goods in respect of which the proper officer directs
the filing of shipping bill or bill of export in
prescribed form;
(v) goods where the value of the consignment is above
rupees twentyfive thousand and transaction in foreign exchange is
involved.
Provided that the limit of rupees
twenty five thousand as provided in this sub-clause shall not
apply to such export consignments where the G.R. Waiver or
specific permission has been obtained from the Reserve Bank of
India.
(3) Notwithstanding anything contained in sub-regulation
(2) these regulations shall apply to import of gems and jewellery
including samples thereof by Export Oriented Unit or units in
Export Processing Zones and export of cut and polished diamond,
gems and jewellery under any scheme of export and import policy
1st April 1997-31st March 2002 published by the government of
India under Ministry of Commerce notification No. 1/1997-2002,
dated the 31st March, 1997 as amended from time to time from
Export Oriented Units, units in Export Processing Zones or units
in the Domestic Tariff Area if the value of each export
consignment under such export does not exceed rupees twenty lacs.
3. Definitions.-In these regulations,
unless the context otherwise requires -
(a) " Authorised Courier" 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 in this behalf by a Commissioner of
Customs;
(b) "documents" include any message, information or
data recorded on paper, cards or photographs and of no commercial
value which is for the time being not liable to any customs duty
or subject to any prohibition or restriction on their export out
of or import into India; (C) "samples"
means any bonafide commercial samples end prototypes of goods
supplied free of charge of a value not exceeding fifty thousand
rupees for exports or ten thousand rupees for imports which are
for the time being not subject to any prohibition or restriction
on their export out of or import into India and for which no
transfer of foreign exchange is involved;
(d) "free gifts" means any bona fide gifts of
articles for personal use of a value not exceeding rupees twenty
five thousand for a consignment in case of export goods and
rupees ten thousand for each consignment in case of import goods
which are not subject to any prohibition or restriction on their
export out of or import into India and for which no transfer of
foreign exchange is involved;
"(da) "Form" means Form appended to these regulations";
(e) the words used and not defined in these regulations but
defined in the Customs Act, 1962 (52 of 1962) shall have the
meanings respectively assigned to them in that Act.
4. Packaging of goods to be imported or
exported by courier.(1) For the purposes of these
regulations, the import or export goods shall be packed
separately in identifiable courier company bags, with appropriate
labels, in the following categories, namely: -
(a) documents;
(b) samples and free
gifts;
(c) dutiable or
commercial goods;
(2) Each package of import or export goods shall bear a
declaration from the sender regarding the contents of the package
and the value thereof
5. Clearance of import goods.-In case of import
of goods through courier, the following procedure shall be
followed namely:-
(1) (a) The on-board courier, Authorised Courier or the
person incharge of aircraft or the authorized agent of Courier
Service carrying goods by any other mode of transport shall file
a statement, immediately on arrival of the import goods at the
airport by such aircraft or the land custom station by any other
mode of transport, as the case may be with the proper officer in
Form Courier Bill of Entry-1 (CBE-1) or Form Courier Bill of
Entry - VI (CBE-VI), as may be applicable appended to these
regulations;
(b) the Authorised Courier shall file a statement with
the proper officer in respect of such import of goods in
Form Courier Bill of Entry-II (CBE-II) or
Form Courier Bill of Entry-VII (CBE-VII), as may be
applicable appended to these regulations.
(2) (a) The Courier bags containing the imported goods
shall not be dealt with in any manner except as may be directed
by the Commissioner of Customs;
(b) no person shall, except with the permission of proper
officer, open any packages of imported goods brought by an on-
board courier or the person incharge of aircraft or the
authorized agent of courier service carrying goods by any other
mode of transport.
(3) The Authorised Courier or his agent who has passed the
examination referred to in regulation 8 or regulation 19 of the
Customs House Agents Licensing Regulations, 2004 shall make entry
of goods imported by him by presenting to the proper officer a
bill of entry in Form Courier Bill of Entry-III (CBE-III),
Form Courier Bill of Entry-IV (CBE_IV), Form Courier Bill of
Entry-V (CBE-V), Form Courier Bill of Entry-VIII (CBE-VIII), Form
Courier Bill of Entry-IX (CBE-IX) or as the case may be in Form
Courier Bill of Entry-X (CBE-X) appended to these
regulations:
Provided
that the Authorised Courier, or his agent who has passed the
examination referred to in regulation 8 or regulation 19 of the
Customs House Agents Licensing Regulations, 2004 or the
consignee or a Customs House Agent on behalf of the consignee,
may file a bill of entry in the form prescribed in the Bill of
Entry (Forms) Regulations, 1976 for clearance of any of the
imported goods.
Provided further that for the following goods,
the entry shall be made in the form prescribed in the Bill of
Entry (Forms) Regulations, 1976, namely :-
(i) goods
in respect of which an exemption from the levy of duty applicable
to hundred per cent export oriented undertakings or to units in a
free trade zone, as defined under section 3 of the Central Excise
Act, 1944 (1 of 1944), is claimed;
(ii) goods
imported under the Export Promotion Capital Goods Scheme or the
Duty Entitlement Pass Book Scheme or the Duty Exemption Scheme
specified under the Export and Import Policy (1st April 1997
-31st March 2002) 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 the import;
(iii) goods imported
against any other licence issued under the Foreign Trade
(Development and Regulation) Act, 1992 (22 of 1992);
(iv) goods imported by or on
behalf of a person who is related to the consignor within the
meaning of rule 2 of the Customs Valuation (Determination of
Price of Imported Goods) Rules, 1988; and
(v) goods in respect of
which the proper officer directs filing of a bill of entry , in
such form.
(vi) goods having a declared value of more
than one lakh rupees.
(4) The authorised courier shall present all the imported
goods brought by on-board courier or the person incharge of
aircraft or the authorized agent of courier service carrying
goods by any other mode of transport to the proper officer
for examination and assessment thereof.
(5) Any imported goods which are not taken clearance, shall
be detained by the Customs and shall be disposed of after issuing
a notice to the Authorised Courier after the expiry of a period
of thirty, days of the arrival of the said goods and the charges
payable for storage and holding of such goods shall be payable by
the Authorised Courier.
6. Clearance of export goods.-In case of
export of goods through courier the following procedure shall be
followed namely :-
(1) The Authorised Courier shall file a statement before
departure of any flight containing such export goods at
the airport or before crossing the international border by
any other mode of transport at the land customs station with
the proper officer in Form Courier Shipping Bill-I (CSB-I),
Form Courier Shipping Bill - II (CSB-II), Form Courier bill of
Export-I (CBEx-I) or as the case may be in Form Courier bill of
Export-II (CBEx-II) appended to these regulations.
(2) (a) The courier bags containing the export goods shall
not be dealt with after presentation of documents to the proper
officer in any manner except as may be directed by the
Commissioner of Customs;
(b) no person shall, except with the permission of proper
officer, open any package of export goods to be taken on board
a flight or across the international border by any other
mode of transport.
(3) The Authorised Courier or his agent who has passed
the examination referred to in regulation 8 or regulation 19 of
the Customs House Agents Licensing Regulations, 2004 shall make
entry of goods for export in shipping bill in Form Courier
Shipping Bill-I (CSB-I), Form Courier Shipping Bill - II
(CSB-II), Form Courier bill of Export-I (CBEx-I)or as the case
may be in Form Courier bill of Export-II (CBEx-II) as the
case may be, appended to these regulations before presenting it
to the proper officer;
Provided that for the following goods,
such entry shall be made in the form prescribed in the shipping
bill and bill of Export (Form) Regulations 1991 and shall be
processed at Air Cargo Complex or the Export oriented Unit or
Export Promotion Zone or Free Trade Zone or Software Technology
Park or Electronic Hardware Technology Park and thereafter the
Assistant Commissioner of Customs, or Deputy Commissioner or
Customs, may, if requested by the exporter, handover such goods
to a courier agency for onward despatch subject to such condition
and limitation as may be imposed by him-
(a) goods originated from Hundred per cent Export
Oriented Undertaking or unit in a Free Trade Zone or Software
Technology Park or Electronic Hardware Technology Park, as
defined under Section 3 of the Central Excise Act, 1944 (1 of
1944);
(b) goods proposed to be exported under the Export Promotion
Capital Goods Scheme or the Duty Entitlement Pass Book Scheme or
Duty Exemption Scheme as specified under the Export and Import
Policy (1st April, 1997 31st March, 2002) issued by the
Government of India as amended from time to time or relevant
Export and Import policy issued by the Government of India and in
force at the time of the export; (c) goods
proposed to be exported under claim for drawback in terms of
provisions laid down under the Customs Act, 1962 (52 of 1962);
(d) goods which require licence to be issued under the
Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992)
for their export;
(e) goods in respect of which the proper officer directs
filing of a shipping bill or bill of export in such
form.
(4) The Authorised Courier shall present the export goods
to the proper officer for inspection, examination and assessment
thereof.
(5) Any export goods brought into customs area for export
purpose and have not been exported within seven days of arrival
of such goods into such area or within such extended period as
permitted by the proper officer in case of delay due to such
reasons which the proper officer considers to be beyond the
control of the concerned courier may be detained by the proper
officer and disposed of after issuing notice to the concerned
courier and the charges payable, for storage and handling of such
goods shall be payable by such courier.
7. Application for Registration.- (1)
Every person intending to operate as an authorised courier shall
make an application in Form A to the Commissioner of Customs
having jurisdiction over the area from where the goods are to be
imported or exported, for registration in this behalf.
(2) The authorised courier who is registered under
sub-regulation (1) of regulation 10, shall transact the business
in all Customs Stations within the country subject to an
intimation in Form A to the Commissioner of Customs having
jurisdiction over the Customs Station where he has to transact
the business
8. Condition to be fulfilled by the applicant.-
(1) The person applying for registration as an
Authorised Courier shall disclose to the satisfaction of the
Commissioner of Customs that he is financially viable and in
support thereof he shall produce to the said Commissioner of
Customs a certificate issued by a scheduled bank or such other
proof acceptable to the Commissioner of Customs evidencing
possession of assets of a value not less than twenty-five lakh
rupees.
(2) The declarations for
clearance of imported or export goods shall be made by the
persons who has passed the examination referred to in regulation
8 or regulation 19 of the Custom House Agents
Licensing Regulations, 2004:
Provided that a transition period of six
months from the date of publication of these regulations shall be
allowed for fulfillment of the condition mentioned in
sub-regulation (2) by an Authorised Courier
9. Scrutiny of application-On
receipt of application under regulation 7, the Commissioner of
Customs, may make enquiries for verification of the particulars
set out in the application and also such other enquiries as the
Commissioner of Customs may deem necessary for such registration
including enquiries about the identity, bonafides and reputation
of the applicant.
10. Registration,-(1) If on scrutiny of
the application filed by a person under regulation 7, the
Commissioner of Customs is satisfied that the applicant fulfils
the requirements of the registration, the said applicant may be
so registered as an Authorised Courier.
(2) The registration granted under sub-regulation (1) shall
be valid for a period of ten years, but may be renewed from time
to time in accordance with the procedure provided in
sub-regulation (3).
(3) The Commissioner of Customs may, on application made
before the expiry of the validity of the registration under
sub-regulation (2) renew the registration for a period of ten
years from the date of expiration of the original registration or
of the last renewal of such registration, as the case may be, if
the performance of the Authorised Courier is found to be
satisfactory with reference to the absence of any complaints of
misconduct including non-compliance of any of the obligations
specified in regulation 13.
11. Execution of bond and furnishing of
security.-The Commissioner of Customs shall require the
applicant to enter into a bond in such form with a security of
ten lakh rupees in case of major international airports of
Mumbai, Delhi, Calcutta and Chennai and five
lakh rupees in case of other airports and land customs stations in
cash or in the form of postal security or bank guarantee or
National Savings Certificate in the name of the Commissioner of
Customs for complying with the provisions of the Customs Act,
1962 (52 of 1962) and the rules and regulations made thereunder.
The condition of the said bond shall also be that the applicant
shall agree to pay the duty, if any, not levied or short levied,
with interest if applicable on any goods taken clearance by the
Authorised Courier if the opinion of the Assistant Commissioner
of Customs or Deputy Commissioner or Customs the same cannot be
recovered from the importer or the exporter.
12. The authorised courier who has been
registered under regulation 10 or has intimated in Form A to the
Commissioner of Customs having jurisdiction over the Customs
station from where he has to transact the business, shall furnish
the bond and security as specified under regulation 11 for each
Customs station.
13. Obligations of Authorised Courier. An
Authorised Courier shall-
(a) obtain an authorisation, from each of the consignees of
the import goods for whom such courier has imported such goods or
consigners of such export goods which such courier proposes to
export, to the effect that the Authorised Courier may act as
agent of such consignee or consigner, as the case may be for
clearance of such import or export goods by the proper officer; ,
provided that for import consignments having a declared
value of ten thousand rupees or less, the authorization may be
obtained at the time of delivery of the consignments to consignee
(b) advise his client to comply with the provisions of
the Customs Act 1962 (52 of 1962) and rules and regulations made
thereunder and in case of non-compliance thereof shall bring the
matter to the notice of the Assistant Commissioner of Customs or
Deputy Commissioner or Customs.
(c) exercise due diligence to ascertain the correctness and
completeness of any information which he submits to the proper
officer with reference to any work related to the clearance of
import goods or of export goods;
(d) not withhold information communicated to him by an
officer of customs, relating to assessment and clearance of
import goods as well as inspection, examination and Clearance of
export goods, from a client who is entitled to such information;
(e) not withhold any information relating to assessment and
clearance of imported goods or of export goods, from the
Assessing Officer;
(f) not attempt to influence the conduct of any officer
of Customs in any mater pending before such officer of his
subordinates by the use of threat, false accusation, duress of
offer of any special inducement or promise of advantage or by
this bestowing of any gift or favour or other thing or value;
(g) maintain records and accounts in such form and manner
as may be directed from time to time by an Assistant Commissioner
of Customs or Deputy Commissioner or Customs and submit them for
inspection to the Assistant Commissioner of Customs or an officer
authorised by him, wherever required.
(h) file declarations, for clearance of
imported or export goods, through a person who has passed the
examination referred to in regulation 8 or regulation 19 of the
Customs House Agents Licensing Regulations, 2004 and who are
duly authorised under section 146 of the
Act:
Provided that a transition period of six
months from the date of publication of these regulations shall be
allowed to the Authorised Courier for fulfillment of
the obligation.
(i) verify
the antecedent, correctness of Importer Exporter Code (IEC)
Number, identity of his client and the functioning of his client
in the declared address by using reliable, independent, authentic
documents, data or information;
(j) not sub-contract
or outsource functions permitted or required to be carried out by
him in terms of these regulations to any other person, without
the written permission of the Commissioner of Customs.
14. Deregistration.- (1) The
Commissioner of Customs may revoke the registration of an
Authorised Courier and also order forfeiture of security on any
of the following grounds namely:-
(a) Failure of the Authorised Courier to comply with any of
the conditions of the bond executed by him under regulation 11 ;
(b) failure of the Authorised Courier to comply with any of
the provisions of these regulations;
(c) misconduct on the part of Authorised Courier whether
within the jurisdiction of the said Commissioner or anywhere
else, which in the opinion of the Commissioner renders him unfit
to transact any business in the Customs Station.
Provided that no such revocation shall be made
unless a notice has been issued to the Authorised Courier
information him the grounds on which it is proposed to revoke the
registration and he is given an opportunity of making a
representation In writing and a further opportunity of being
heard in the matter, if so desired.
Provided further that, in case the
Commissioner of Customs considers that any of such grounds
against an Authorised courier shall not be established prima
facie without an inquiry in the matter, he may conduct the
inquiry to determine the ground and in the meanwhile pending the
completion of such inquiry, may suspend the registration of the
Authorised Courier. If no ground is established against the
Authorised Courier, the registration so suspended shall be
restored.
(2) Any Authorised Courier or the officer of the Customs
authorised by the Chief Commissioner of Customs in this behalf,
if aggrieved by the order of Commissioner of Customs passed under
sub-regulation (1), may represent to the Chief Commissioner of
Customs in writing against such order within sixty days of
communication of the impunged order to the Authorised Courier and
the Chief Commissioner of Customs shall, after providing the
opportunity of being heard to the parties concerned, dispose of
the representation as expeditiously as may be possible.
"FORM - A
(see regulation 7)
Application Form for registration to operate as
authorised courier at a Customs Station
or
Intimation to operate as authorised courier at a
Customs Station other than the place of registration
1.
|
Name of the Applicant. (In case the applicant is a firm
or a company, the name of each of the partners of the firm or
the directors of the Company as the case may be).
|
2.
|
PAN Number of applicant. (as assigned for the purpose of
Income tax).
|
3.
|
Whether the Applicant is registered as authorised
courier. (Yes/ No).
|
(i)
|
If yes, Details of registration issued under
sub-regulation (1) of regulation 10.
|
(ii)
|
Particulars of the quantity or value of cargo cleared as
authorised courier during the period of operation as
authorised courier.
|
(iii)
|
Whether the registration as authorised courier held
under these regulations was cancelled or suspended.
|
4.
|
Full address of the applicant. (in case the applicant is
a firm or a company the full address of each of the partners
of the firm or the directors of the company as the case may
be).
|
5.
|
In case the applicant is a firm or a company, the
name(s) of its partner or partners or director/directors or
duly authorised employees who will actually be engaged in the
work of the authorised courier.
|
6.
|
In case it is desired to appoint clerk or clerks, the
name and address of the clerk or clerks as the case may be.
|
7.
|
Educational qualifications of each of the persons, who
will actually be engaged in the work as authorised courier.
|
8.
|
Particulars regarding knowledge of Customs Law and
procedure. (These particulars are required in respect of
each person who will be actually engaged in the work of
authorised courier).
|
9.
|
Whether the applicant or any of the persons proposed to
be employed by him have been penalized, convicted or
prosecuted under any of the provisions of the Customs Act,
1962 (52 of 1962), or any other law for the time being in
force.
|
I/We hereby affirm that I/we have read the Courier Imports
and Exports (Clearance) Regulation, 1998, and agree to abide by
them.
Signature of applicant(s)
_____________________________
Date.........................."
[ Form-A inserted vide Notification No.
09/2007-Cus.(N.T.), dated 07-02-2007 ]
|