COURIER
IMPORTS AND EXPORTS (ELECTRONIC DECLARATION AND PROCESSING) REGULATIONS, 2010.
Notification No. 36/2010-Cus. (N.T.),
dated 05-05-2010.
amended by
Notification No. 26/2011-Cus. (N.T.), dated 01/04/2011
Clarified by Circular
No. 21/2011-Cus. (N.T.), dated 18/04/2011
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;
(ga) “low value dutiable consignment” means an
import consignment (other than documents, gifts and samples) of an invoice
value not exceeding one lakh rupees.
(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 oflodgement 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
theAuthorised 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 upto 31st December,
2011 shall be allowed for fulfillment of the condition mentioned in
sub-regulation (2) by an Authorised Courier in so far as it relates to examination
referred to in regulation 8 of the Customs House Agents Licensing Regulations, 2004.
(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 lakhsrupees 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;
Provided
that for import of documents, gifts and samples, and low value dutiable
consignments for which declaration have been filed in, Form-B or the Courier Bill
of Entry-XI (CBE-XI), Form C or the Courier Bill of Entry-XII (CBE-XII)
or Form-D or Courier Bill of Entry- XIII (CBE-XIII)
respectively, the authorization may be obtained at the time of delivery of the
consignment to consignee subject to the production of consignors’ authorisation
at pre-clearance stage and retention of authorisation obtained from the
consignee for a period of one year or date of Audit by Customs, whichever is
earlier.
(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 authorisedunder
section 146 of the Act;
Provided
that a transition period
upto 31st December, 2011 shall be allowed to the Authorised Courier for
fulfillment of the obligation in so far as it relates to examination referred
to in regulation 8 of the Customs House Agents Licensing Regulations, 2004.
(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.
Click on the links below for Forms:
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Express
cargo manifest - Import (ECM-I)] |
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Courier
Bill of Entry-XI(CBE-XI) for documents |
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Courier
Bill of Entry - XII (CBE-XII) for Samples and gifts (Electronic
Filing) |
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Courier Bill of Entry - XIII (CBE-XIII) for
non-documents |
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Courier
Bill of Entry - XIV (CBE-XIV) for dutiable goods |
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Courier
Export Manifest (CEM-I) |
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Courier
Shipping Bill - III (CSB-III) for documents |
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Courier
Shipping Bill - IV (CSB-IV) for goods |
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Application
Form for registration / renewal of authorised courier |
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Form
for intimation of authorised courier |