[TO BE PUBLISHED IN THE GAZETTE
OF INDIA,
EXTRAORDINARY PART II, SECTION 3,
SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF
REVENUE)
Notification
No. 36 / 2010 - Customs (N.T.)
New Delhi, the 5th
May, 2010.
15 Vaisakha, 1932 (SAKA).
G.S.R._________ (E) - In exercise of
the powers conferred by section 157 of the Customs Act, 1962 (52 of 1962), the
Central Board of Excise and Customs hereby makes the following regulations,
namely:-
1. Short title and commencement. - (1) These regulations may be called the Courier Imports and
Exports (Electronic Declaration and Processing) Regulations, 2010.
(2)
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 imported
or export goods, carried by an Authorised Courier by
air, on behalf of a consignee or consignor at such Customs airports and in such
form and to such extent, as the Board may, by notification, declare for the
purposes of these regulations in this behalf.
(2) These
regulations shall not apply to:
(a)
the following imported
goods requiring testing of samples thereof or reference to the relevant
statutory authorities or to 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;
(b)
import or export of goods under any
export promotion scheme other than Export Oriented Unit (EOU) scheme and
similar schemes referred to in Chapter 6 of the Foreign Trade Policy
2009-14.
(c) the following export goods, namely:-
(i)
the goods which are subject to levy of any duty on
their exports;
(ii) goods where the value of the consignment is above rupees
twenty five 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. Definitions. -
(1) In these
regulations, unless the context otherwise requires -
(a) "Act" means the
Customs Act, 1962 (52 of 1962);
(b) "Authorised Courier", in relation to imported or export
goods, means a person engaged in the international transportation of time-sensitive
documents or goods on door-to-door delivery basis and is registered in this
behalf by a Commissioner of Customs in charge of a Customs airport;
(c) "Customs airport"
means the airport declared by the Board as Customs airport under sub-regulation
(1) of regulation 2 of these regulations;
(d) "documents" includes 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;
(e) "electronic
declaration" means the declaration of the particulars relating to the
imported or export goods, lodged in the Customs Computer System at the Customs
airport, either through the data-entry facility provided at the service centre
or through the data communication networking facility provided from the
computer system of the Authorised Courier;
(f) "Form"
means the Form appended to these regulations;
(g) "gifts"
means any bonafide gifts of articles for
personal use of a value not exceeding twenty five thousand rupees per
consignment in case of export goods and ten thousand rupees per consignment in
case of imported 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;
(h) "samples" means
any bonafide commercial samples and prototypes
of goods supplied free of charge of a value not exceeding fifty thousand rupees
per consignment for exports or ten thousand rupees per consignment 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;
(i) "service centre"
means the place specified by the Commissioner of Customs where data entry, for
the purpose of lodgement of declaration or submission
of any information, is carried out;
(2) The words used and not defined in these
regulations but defined in the Act shall have the meanings respectively
assigned to them in that Act.
4. Packing of goods to be imported or exported by courier. - (1) For the purposes of these regulations, the imported
or export goods shall be packed separately for documents and goods.
(2) Imported
or export goods shall bear a declaration from the sender or consignor regarding
the contents of each of the packages and the total value thereof.
5. Clearance of imported goods. - (1)
The Authorised Courier
or his agent shall file, in an electronic form, a manifest for imported goods
prior to its arrival, with the proper officer the Express Cargo Manifest -
Import (ECM-I) in Form A;
(2) (a) The Courier
packages 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.
(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, 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 Bill of
Entry-XIV (CBE-XIV) for other dutiable consignments in Form E.
(4) The Authorised Courier shall present imported goods brought by
him or by his agent, in such manner as to the satisfaction of the proper
officer or as per instructions issued by the Board or Public Notice issued by
Commissioner of Customs, from time to time, for inspection, screening,
examination and assessment thereof.
(5) Any
imported goods which are not taken clearance after the expiry of a period of
thirty days of its arrival, shall be detained by proper officer and shall be
sold or disposed of by the person having custody thereof, after issuing a
notice to the Authorised Courier and to the declared
importer, if any, and the charges payable for storage and holding of such goods
shall be payable by the Authorised Courier.
6. Clearance of export goods. - (1)
Notwithstanding anything contained in these regulations, the Authorised Courier or his agent shall, on or after such
date as the Board may specify, by notification in the Official Gazette, file in
an electronic form, a manifest for export goods before its export with the
proper officer the Courier Export Manifest (CEM) in Form F.
(2) (a) The courier packages 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, brought into the Customs area, to be loaded on a
flight.
(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
Courier Shipping Bill-III (CSB-III) for documents in Form G or, as the case may
be, in the Courier Shipping Bill-IV (CSB-IV) for goods in Form H, before
presenting it to the proper officer.
(4) The Authorised Courier shall present the export goods to the
proper officer, in such manner as to the satisfaction of the proper officer or
as per instructions issued by the Board or Public Notice issued by Commissioner
of Customs, from time to time, for inspection, screening, 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 Authorised Courier and declared exporter,
may be detained by the proper officer and sold or disposed off by the person having
custody thereof, after issuing notice to the concerned Authorised
Courier and declared exporter provided the charges payable, for storage and
handling of such goods are paid by such Authorised
Courier.
7. Application for registration of Authorised Courier. -
(1) Every
person intending to operate as an Authorised Courier
shall make an application in the Form-I to the Commissioner of Customs having
jurisdiction over the Customs airport where the goods are to be imported or
exported, for registration in this behalf.
(2) The
Commissioner of Customs may dispose of the application under sub-regulation (1)
within forty five days of the receipt of the application.
8. Conditions 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 electronic declaration 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.
(3)
The applicant shall undertake to comply with the provisions and abide by
all the provisions of the Act and rules, regulations, notifications and orders
issued thereunder.
9. Scrutiny of application. - On receipt
of application for registration 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 registered as an Authorised Courier.
(2) The registration granted
under sub-regulation (1) shall be valid for an initial period of two years, but
may be renewed from time to time, in accordance with the procedure provided in
sub-regulation 8.
(3) An Authorised
Courier who is already registered under Courier Imports and Exports (Clearance)
Regulations, 1998 on or before the date of coming into force of these
regulations in a Customs airport, shall be considered as an Authorised
Courier registered for the purpose of these regulations only on compliance of
the conditions stipulated in regulation 8.
(4) The
Authorised Courier referred to in sub-regulation (3)
shall comply with the conditions within a period which shall not exceed a
period of three months:
Provided that the Commissioner of Customs may extend the said period which shall not exceed a period of nine months.
Provided further that
nothing contained in this sub-regulation shall apply in respect of condition
prescribed under sub-regulation (2) of regulation 8.
(5) The
registration granted under sub-regulation (3) shall be valid for a period of ten years.
(6)
The Commissioner of Customs may, if he finds that the applicant has been
convicted in any court of law, or any criminal proceedings are pending before
any court of law against the applicant, reject an application filed for
registration of Authorised Courier.
(7) The Authorised
Courier, who is registered under sub regulation (1) or sub regulation (3),
shall transact business in other Customs airports within the country subject to
an intimation, as specified in Form - J, to the
Commissioner of Customs having Jurisdiction over the Customs airport where he
intends to transact business.
(8) The
Commissioner of Customs may, on application made before the expiry of the
validity of the registration under sub-regulation (2) or sub-regulation (5),
renew the registration for a period of ten years from the date of expiration of
the original registration or 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 12.
(9)
The Commissioner of Customs may, for reasons to be recorded in writing, by
order, review the registration granted under sub-regulation (1) or
sub-regulation (3) before the expiry of the ten years.
11. Execution of bond and furnishing of
security. - (1)The
Commissioner of Customs shall require the applicant to enter into a bond with a
security of ten lakhs rupees in case of major
international airports of Mumbai, Delhi, Calcutta and Chennai and five lakhs rupees in case of other airports in the form of cash
deposit or bank guarantee in the name of the Commissioner of Customs for
complying with the provisions of the Act, rules and regulations made thereunder and 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 of by the Authorised Courier if in the opinion of the Assistant
Commissioner of Customs or Deputy Commissioner or Customs the same cannot be
recovered from the importer or the exporter.
(2) The Authorised Courier who has been granted a registration
under regulation 10 or who has intimated in the Form J to the Commissioner of
Customs having jurisdiction over the Custom airport from where he has to
transact the business, shall furnish the bond and security as specified under
sub-regulation (1) for each of the Customs airports.
12. Obligations of Authorised
Courier. - (1) An Authorised
Courier shall -
(i)
obtain an authorisation, from each
of the consignees or consignors of the imported goods for whom or from whom
such Courier has imported such goods; or consignees or consignors 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
consignor, as the case may be, for clearance of such imported or export goods
by the proper officer;
(ii) file electronic
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.
(iii) advise his consignor or consignee to
comply with the provisions of the Act, rules and regulations made thereunder and in case of non-compliance thereof, he shall
bring the matter to the notice of the Assistant Commissioner of Customs or
Deputy Commissioner of Customs;
(iv) 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;
(v) 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 imported goods
or of export goods;
(vi) not
withhold information communicated to him by an officer of customs, relating to
assessment and clearance of imported goods as well as inspection, examination
and Clearance of export goods, from a consignor or consignee who is
entitled to such information;
(vii) not withhold any information relating to assessment and
clearance of imported goods or of export goods, from the Assessing Officer;
(viii) not
attempt to influence the conduct of any officer of Customs in any matter
pending before such officer or his subordinates by the use of threat, false
accusation, duress or offer of any special inducement or promise of advantage
or by the bestowing of any gift or favour or other
thing or value;
(ix) 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
for a period of five years and submit them for inspection to the Assistant
Commissioner of Customs or an officer authorised by
him, wherever required; and
(x) abide by all the provisions of the Act and the rules,
regulations, notifications and orders issued thereunder.
13. Suspension or revocation of registration
of authorised courier. - (1) The Commissioner
of Customs may revoke the registration of an Authorised
Courier and also pass an order for 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
airport:
Provided that no such
revocation shall be made unless a notice has been issued to the Authorised Courier informing 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 an inquiry to determine the ground and in
the meanwhile pending the completion of such inquiry, may suspend the registration
of the Authorised Courier:
Provided
also that 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 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.
14.
Penalty. - An
Authorised Courier, who contravenes any of the
provisions of these regulations or abets such contravention or who fails to
comply with any provision of these regulations with which it was his obligation
to comply, shall be liable to a penalty which may extend to fifty thousand rupees.
[F. No.
450/54/2008-Cus.IV]
(Navraj Goyal)
Under Secretary to the Government of India
Click on the links below for Forms:
|
Form
- A
|
Express cargo manifest - Import (ECM-I)]
(Electronic Filing)
|
|
Form
- B
|
Courier Bill of Entry-XI(CBE-XI) for documents
(Electronic Filing)
|
|
Form
- C
|
Courier Bill of Entry - XII (CBE-XII) for Samples
and gifts
(Electronic Filing)
|
|
Form
- D
|
Courier Bill of Entry - XIII (CBE-XIII) for
non-documents
(low value dutiable shipments)
(Electronic Filing)
|
|
Form
- E
|
Courier Bill of Entry - XIV (CBE-XIV) for dutiable
goods
(Electronic Filing)
|
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Form
- F
|
Courier Export Manifest (CEM-I)
(Electronic Filing)
|
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Form
- G
|
Courier Shipping Bill - III (CSB-III) for
documents
(Electronic Filing)
|
|
Form
- H
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Courier Shipping Bill - IV (CSB-IV) for goods
(Electronic Filing)
|
|
Form
- I
|
Application Form for registration / renewal of authorised courier
|
|
Form
- J
|
Form for intimation of authorised
courier
|
