Courier Imports and Exports (Electronic Declaration and Processing)
Regulations, 2010
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1. Short title and
commencement 2. Application 3. Definitions 4. Packing of goods to be
imported or exported by courier 5. Clearance of imported
goods 6. Clearance of export goods 7. Application for
registration of Authorised Courier 8. Conditions to be
fulfilled by the applicant 9. Scrutiny of application 10. Registration 11. Execution of bond and
furnishing of security 12. Obligations of Authorised
Courier 13. Suspension or revocation
of registration of authorised courier 14. Penalty Forms
A Express cargo manifest
-Import (ECM-I)] (Electronic Filing)
B Courier Bill of Entry-XI(CBE-XI) for documents (Electronic Filing)
C Courier Bill of Entry -
XII (CBE-XII) for Samples and gifts (Electronic Filing)
D Courier Bill of Entry -
XIII (CBE-XIII) for non-documents (low value dutiable shipments) (Electronic
Filing)
E Courier Bill of Entry -
XIV (CBE-XIV) for dutiable goods (Electronic Filing)
F Courier Export Manifest
(CEM-I) (Electronic Filing)
G Courier Shipping Bill - III
(CSB-III) for documents (Electronic Filing)
H Courier Shipping Bill - IV
(CSB-IV) for goods (Electronic Filing)
I Application Form for
registration / renewal of authorised courier
J Form for intimation of authorised courier |
36-Cus(NT) In exercise
of the powers conferred
05.05.2010 by section 157 of the
Customs Act,
(DoR) 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.
[Clause (ga) inserted by 26-Cus(NT)/01.04.2011]
(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 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.
[The proviso substituted by 26-Cus(NT)/01.04.2011]
(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
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(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.
[The proviso inserted by 26-Cus(NT)/01.04.2011]
(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 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.
[The proviso substituted by 26-Cus(NT)/01.04.2011]
(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 further 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.
13A. Procedure for revoking
registration under regulation 13.-
(2)
(3)
(4)
(5)
(6)
(7)
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]
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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 |
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