Circular No.21 / 2011-Customs
F.No.450/122/2010-Cus-IV
Government of India
Ministry of Finance
Department of Revenue
Central Board of
Excise & Customs
227-B, North Block,
New
Delhi-110001.
18th April,
2011.
To
All
Chief Commissioners of Customs / Customs (Prev).
All
Chief Commissioners of Customs & Central Excise.
All
Commissioners of Customs / Customs (Prev).
All
Commissioners of Customs (Appeals).
All
Commissioners of Customs & Central Excise.
All
Commissioners of Customs & Central Excise (Appeals).
All
Directors General under CBEC.
Subject: Courier
Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 -
regarding.
*****
Sir / Madam,
Courier Imports and Exports
(Electronic Declaration and Processing) Regulations, 2010 framed vide
Notification No.36/2010-Customs (N.T.) dated 5.5.2010 as amended vide
Notification No.26/2011-Customs (N.T.) dated 1.4.2011, provide for comprehensive
guidelines for processing of electronic declaration for assessment and
clearance of goods imported or exported under the Courier mode.
2. Representations were received from the
trade and industry and also from Courier Companies that requirement of
mandatory IEC Code for low value dutiable consignments in Form 'D' / CBE-XIII is
onerous as consignments under this category constitute a large chunk of imports
through Courier Mode. It was requested that the transition period declaring IEC
Code in case of low dutiable shipments should be extended for 1 year from date
of publication of Regulations to enable the industry build IEC database as it was
a massive exercise. It was also
represented that mandatory fields for AD Code and IEC Branch Code in Courier
Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 be
made non-mandatory as the same place the trade in a disadvantageous position.
3. The matter has been examined in the
Board. Accordingly, it has been decided
that in order to redress the problem of Courier Companies and to streamline the
procedures under the Courier Imports and Exports (Electronic Declaration and
Processing) Regulations, 2010, IEC Branch Code in case of Form 'D' / CBE-XIII and
Form 'E' / CBE-XIV are to be treated as non-mandatory. Similarly, AD Code of the Bank in Form 'E' /
CBE-XIV for dutiable goods shall also be treated as non-mandatory.
The requirement of
mandatory IEC Codes for 'low value dutiable consignments' in Form 'D' / CBE-XIII
would, however, continue to apply for goods imported under Courier Imports and
Exports (Electronic Declaration and Processing) Regulations, 2010.
4. Regulation 12 of the Courier Imports
and Exports (Electronic Declaration and Processing) Regulations, 2010 stipulates
that an Authorized Courier or his employee can file electronic declarations in
respect of imported or export goods provided he has passed the examination
referred to in regulation 8 or regulation 19 of the Custom House Agents
Licensing Regulations (CHALR), 2004. A
transition period of six months from the date of publication of Regulations was
provided to ensure that by that time only those persons who have qualified the
examination referred to in regulation 8 or regulation 19 of CHALR, 2004 shall
be entitled to handle Customs related work. However, difficulties have been
reported in implementing this provision. It was, therefore, felt necessary that
an extended transition period be provided to Authorized Couriers or their
employees to appear in the examination referred to in regulation 8 of CHALR,
2004. Accordingly, it is decided that transition period in so far it relates to
examination referred to regulation 8 of CHALR, 2004 is extended upto 31.12.2011.
The Board expects that this time limit would meet the requirement of authorized
couriers or their employees to fulfill the obligations as stipulated in regulation
12 of the Courier Imports and Exports (Electronic Declaration and Processing)
Regulations, 2010. The Board also decided that necessary examination should be
conducted by DGICCE for this purpose.
5. It was represented that under regulation
19 of CHALR, 2004, only agents of CHAs are entitled to appear in the
examination. Employees of authorized Couriers are not entitled to appear in the
examination under Regulation 19 of CHALR, 2004. In order to obviate the problem of employee of
authorized courier to make them eligible to handle Customs related work
pertaining to imported / export goods under Courier Imports and Exports
(Electronic Declaration and Processing) Regulations, 2010 as stipulated in regulation
12 of the said Regulations, it is decided that all employees of authorized
Courier will be eligible to appear in the examination referred to in Regulation
19 of CHALR, 2004 as one time measure upto 31.12.2011, so that all employees of
the Authorised Courier having adequate knowledge of Customs Laws and Allied
Acts will be able to meet the obligations as stipulated under regulation 8 and 12
of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations,
2010 by that time. However, such employees cannot work for CHAs.
The Board desires that examinations under regulation 19 of CHALR, 2004 be got conducted
by respective Commissionerates to meet this objective.
6. In Courier Imports and Exports
(Electronic Declaration and Processing) Regulations, 2010, 'Low Value Dutiable Consignment'
is defined as an import consignment other than documents,
gifts and samples of an invoice value upto Rs. one lakh.
7. Attention is invited to Para 3 (viii)
of the Circular No.33/2010-Customs dated 7.9.2010 which clarifies that Regulation
(12) (1) (i) provides that an Authorised Courier shall obtain an authorization
from each of the consignees or consignors of imported as well as export
goods. It is clarified that this
provision does not seek to provide for any new requirement and that an
Authorised Courier shall obtain an authorization from each of the consignee in
case of imports and consignor in case of exports. In this regard, it is further clarified that in
case of import of documents, gifts and samples and low value dutiable consignments
(Form CBE-XI, Form CBE-XII and Form CBE-XIII), the
authorization of consignee may not be required at the time of clearance of
goods. The same is required to be obtained at the time of delivery of
consignment to the consignee. The requirement of obtaining authorization from
consignor would, however, continue to apply in these cases before clearance of
goods. The authorisation obtained from the consignee at pre-delivery stage shall
be retained for a period of one year or date of inspection / audit by the
Customs, whichever is earlier.
8. These instructions may be given wide
publicity by way of Public Notice / Standing orders.
9. Difficulties, if any, faced in
implementation of above provisions may be brought to the notice of the Board,
immediately.
Yours faithfully,
(R. P. Singh)
Director (Customs)
