The Courier Imports and Exports (Clearance) Regulations, 1998
Published vide Notification in Gazette of India, Extraordinary Part 2, Section 3(i), dated 9th November, 1998.
Act2134
G.S.R. 662 (E), dated 9th November, 1998. - In exercise of the powers conferred by Section 157 of the Customs Act, 1962 (52 of 1962) and in supersession of the Courier Imports (Clearance) Regulation, 1995, except as respect things done, or omitted to be done before such supersession, 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 (Clearance) Regulations, 1998.(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 goods carried by the Authorized 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, [Ahemdabad, Jaipur 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 kgs;
(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 stores, gold or silver in any form; and
(v) goods failing within Chapters 28, 29 and 38 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(e) the following export goods, namely :
(i) the goods which are subject to levy of any duty on their export;
(ii) the goods proposed to be exported with the claim for drawback;
[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 of 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) "Authorized 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 and prototypes of goods supplied free of charge of a value not exceeding ten thousand rupees for exports or [five 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 bonafide 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 five thousand] for each consignment in case of import goods which are not subject to any prohibition or restriction on their export into India and for which no transfer of foreign exchange is involved;
(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 purpose 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 exports 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 of 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-I (CBE-I) or Form Courier Bill of Entry-VI (CBE-VI)] appended to these regulations:
(b) the Authorized Courier shall file a statement with 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 package 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 Authorized Courier 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-VII (CBE-VII), 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 Authorized Courier, or with the concurrence of the Authorized Courier, 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 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, 1977-31st 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 meanings 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 or entry in such form.
(4) The Authorized Courier shall present all the imported goods brought by on board courier or the person Incharge of aircraft 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 Authorized Courier after the expiry of a period of thirty days of the arrival of the, said goods and the charges payable for storage and handling of such goods shall be payable by the Authorized Courier.]6. Clearance of export goods. - In case of export of goods through courier the following procedure shall be followed namely:-(1) The Authorized 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 moder 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-II (CBEx-II)] [Courier Shipping Bill CSB-V] 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 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 Authorized Courier shall make entry of goods for export in shipping bill in Form Courier Shipping Bill-I (CSB-I) or Form Courier Shipping (CSB-II) [Courier Shipping Bill CSB-V] as the case may be, appended to these regulations before presenting it to the proper officer;[Provided that for the goods specified in Appendix 3C of the Foreign Trade Policy (2015-20), such entry shall be made in the Form Courier Shipping Bill CSB-V.][Provided that for the goods specified in Appendix 3C of the Foreign Trade Policy (2015-20) and for other commercial goods, not covered under clause (e) of sub-regulation (2) of regulation 2, where value of the consignment is up to rupees [five lakh] and transaction in foreign exchange is involved, such entry shall be made in Form Courier Shipping Bill CSB-V.]Provided [further] that for the following goods, such entry shall be made in form prescribed in 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, may, if requested by the exporter. handover such goods to a courier agency for on ward 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, 199731st March, 2002) issued by the Government of India as amened 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 draw back 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 in such form.
(4) The Authorized 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. Registrations of Authorized Couriers. - Every person intending to operate as an Authorized Courier shall apply, in writing to the Commissioner of Customs at the Customs airport at Mumbai or Delhi or Chennai or Calcutta or Bangalore or Hyderabad or Ahemdabad or [Jaipur or as the case may be the Commissioner of Customs, West Bengal at Calcutta in charge of the land customs stations at Gojadanga and Petrapole] from where the goods are to the imported or exported, for registration in this behalf.8. Condition to be fulfilled by the applicant. - The person applying for registration as an Authorized Courier shall disclose to the satisfaction of the Commissioner of Customs that he is financially viable and in support there of 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 five lakh rupees.9. Scrutiny of application. - On receipt of application under regulation 7, 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 applicants filed by a person under regulation 7, the Commissioner of Customs is satisfied that applicant fulfills the requirements of the registration, the said applicant may be so registered as an Authorized Courier.[* * *](2) The registration granted under sub-regulation (1) shall valid for a period of three 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 three years form 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 Authorized Courier is found to be satisfactory with reference to the absence of any complaints misconduct including non-compliance of any of the obligations specified in regulations 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 [two lakh rupees in case of major international airports of Mumbai, Delhi, Calcutta and Chennai and one lakh rupees in case of other airports] 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 Authorized Courier if in the opinion of the Assistant Commissioner of Customs the same cannot be recovered from the importer or the exporter.12. The Authorized Courier who has been granted a registration under regulation 10 would be entitled to apply for and to be granted registration in any other [airport or land customs station]provided that he shall furnish the bond and security as prescribed under regulation 11 for each such registration.13. Obligation of Authorized Courier. - An Authorized Courier shall -
(a) obtain an authorisation, from. each of the consignees of the import goods for whom such Courier has imported such goods or consignors of such export goods which such courier proposes to export to the effect that the Authorized Courier may act as agent of such consignee or consignor, as the case may be, for clearance of such import or export goods by the proper officer;
(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;
(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 good 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 matter pending before such officer of 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 of 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 and submit them for inspection to the Assistant Commissioner of Customs or an officer Authorized by him, wherever required;
14. Deregistrations. - (1) The commissioner of Customs may revoke the registration of an Authorized Courier and also order forefeiture of security on any of the following grounds namely :-
(a) failure of the Authorized Courier to comply with any of the conditions of the bond executed by him under regulation 11.
(b) failure of the Authorized Courier to comply with any of the provisions of these regulations;
Provided that no such revocation shall be made unless a notice has been issued to the Authorized 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 Authorized 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 Authorized Courier. If no ground is established against the Authorized Courier, the registration so suspended shall be restored.(2) Any Authorized Courier or the officer of the Customs authorized by the Chief Commissioner of Customs in this behalf, if aggrieved by the order of the 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 impugned order to the Authorized Courier and the Chief Commissioner of Customs shall, after providing the opportunity of being heard to the parties concerned, dispose of the representation as may be possible.
Form Courier Bill Of Entry-I (CBE-I)
(See regulation 5)
Courier Import Manifest
|
Name and Address of On Board Courier Company |
Airlines and Flight number |
Name of Incharge |
On Board of the aircraft |
Courier or person |
|
Airport of Arrival |
Flight No./date |
Date of Arrival |
Airport of shipment |
Customs Department Serial No./Date |
|
S. No. |
Airway Name & Address |
Bill No. of Authorized Courier |
No. of Bags |
Weight |
| 1. 2. 3. |
_____________ |
_____________ |
||
|
Total |
_____________ | _____________ | ||
| Signature of On Board courier/person Incharge of aircraft. | ||||
Form Courier Bill Of Entry - II (CBE-II)
(See regulation 5)
Courier Import Manifest
| Name & Address of the Authorized Courier | Airport of Arrival | Flight No./Date | Airport of shipment | Customs Department Serial No./Date (Courier Import Manifest--CBE-I) | Department Serial No./Date | ||
| S. No. | Airway Bill No. | No. of Packages | Weight | Description of goods | Shippers Name | Consignees Name & Address | Value |
| 1. 2. 3. 4. |
___________ |
||||||
| Total | ___________ | ||||||
Signature of Authorized Courier
Form Courier Bill Of Entry-III (CBE-III)
(See regulation 5)
Courier Import Manifest
| Name & Address of the Authorized courier | Airport of Arrival | Flight No. | Date of | Airport of Arrival | Customs Serial Shipment |
| Number of bags | Number of Consignments | ||||
Declaration
(I) I/We hereby declare that I/We have obtained the authorisation from each of the consignments mentioned above to act as an agent for the clearance of the goods described above.(II) I/We hereby declare that the goods imported as per this Bill of Entry include only documents of no commercial value and do not include goods which are liable to duty or are prohibited or restricted for import into India under any Law for the time being in force.
Signature of Audit Officer
Signature of Assessing Officer
(Passed of customs charge)
(Signature of Proper Officer)
[Form Courier Bill Of Entry-IV (CBE-IV)]
[See regulation 5]
Courier Bill of Entry for Sample and Free Gifts
|
Name & Address of the Authorised Courier |
Airport of Arrival |
Flight No. |
Date of Arrival |
Airport of Shipment |
Customs Serial No. and date |
|
Sl. No. |
AWB No. |
No. of packages |
Consignees Name & Address |
State of Consumption of imported goods |
Description of goods |
Qty. |
|
Invoice Value |
Rate of Exchange |
Assessable Value (Sec. 14) |
CTH/ Notfn. No. |
Value under section 3 of Customs tariff Act, 1975 |
Additional Duty Rate |
Additional Duty Amount |
GST Code |
IGST Rate |
IGST Exemption Notification |
|
IGST Amount |
GST Compensation Cess rate |
GST Compensation Cess Exemption Notification |
GST Compensation Cess amount |
Total Duty |
Declaration
(i) I/ We hereby declare that I/ we have obtained the authorisation from each of the consignees mentioned above to act as an agent for the clearance of the goods described above.
(ii) I/ We hereby declare that the goods imported as per this Bill of Entry include only bona fide commercial samples, prototypes of goods and bona fide gifts of articles for personal use of a value not exceeding the value prescribed under the Courier Imports and Exports (Clearance) Regulations, 1998 and which are for the time being not subject to any prohibition or restriction on their import into India.
(iii) I/ We enclose herewith ........... (number) of airway bills and .......... (number) of invoices for the aforesaid consignments with this Bill of Entry.
(iv) I/ We hereby declare that the contents of this Bill of Entry are true and correct in every respect and are in accordance with the Airway Bills, the invoices and other documents attached herewith.
Signature and Stamp of Authorised Courier.
Signature of Assessing Officer
Signature of Audit Officer
(Passed out of customs charge)
Signature of the Proper Officer.
[Form Courier Bill of Entry-V (CBE-V)]
[See regulation 5]
Courier Bill of Entry for Dutiable Goods
|
Name & Address of the Authorised Courier |
Airport of Arrival |
Flight No. |
Date of Arrival |
Airport of Shipment |
Customs Serial No. and date |
|
Sl. No. |
AWS No. |
No. of packages |
Consignees Name & Address |
GSTIN |
Description of goods |
Qty. No./ Wt. |
|
Invoice Value |
Rate of Exchange |
Freight and Ins. |
Other |
Landing Charges |
Assessable Value (Rs.) (Sec. 14) |
|
CTH/ Notfn. No. |
Duty Rate/ Amount |
Value under section 3 of Customs tariff Act, 1975 |
ETH/ Notfn. No. |
Addl. Duty Rate |
Additional Duty Amount |
GST Code |
IGST Rate |
IGST Exemption Notification |
IGST Amount |
| 1.
2. 3. |
|||||||||
|
GST Compensation Cess rate |
GST Compensation Cess Exemption Notification |
GST Compensation Cess amount |
Total Duty |
(i) I/ We hereby declare that I/ we have obtained the authorisation from each of the consignees mentioned above to act as an agent for the clearance of the goods described above.
(ii) I/ We declare that I/ we have not received any other documents or information showing a different price, value, quantity or description of the said goods and that if at any time hereafter I/ we receive any documents from the importer showing a different state of facts I/we will immediately make the same known to the Commissioner of Customs.
(iii) I/ We hereby declare that the contents of this Bill of Entry are true and correct in every respect and are in accordance with the Airway Bills and the invoices and other documents attached herewith.
(iv) I/ We enclose herewith .......... (number) of airway bills and ......... (number) of invoices for the aforesaid consignments with this Bill of Entry.
Signature of Audit Officer
Signature of Assessing Officer
(Passed out of customs charge)
Signature of the Proper Officer
[Form Courier Bill of Entry - VI (CBE-VI)]
(See regulation 5)
Courier Import Manifest
| Name and Address of On Board Courier Company | Name of the Courier or authorized Representative or Driver/ Owner of the vehicle | ||||
| Name of the land customs station | Vehicle No. | Registration | Date of Arrival | Place of origin/ Place of loading | Customs Department Serial No./ date |
| S.No. |
Name and Address of Authorized Courier |
No. of bags |
Weight |
||
| 1 | |||||
| 2 | |||||
| 3 |
Total |
_____________________ _____________________ | |||
| Signature of Courier/ Authorized Representative/ Owner/ Driver of vehicle | |||||
[Form Courier Bill of Entry - VII (CBE-VII)]
(See regulation 5)
Authorized Courier Manifest
| Name and Address of the Authorized Courier | Name of lands Customs station | Vehicle Registration No. | Place of origin/ Place of loading | Customs Department Serial No./ date (Courier Import Manifest - CBE-VI) | Customs Department Serial No./date | ||
| S.No. | Invoice No. and date | No. of packages | Weight | Description of goods | Consignor's name | Consignees Name and Address | Value |
| 1 | |||||||
| 2 | |||||||
| 3 | |||||||
| 4 | |||||||
|
Total |
___________ ___________ ___________ ___________ | ||||||
| Signature of Authorized Courier | |||||||
[Form Courier Bill of Entry - VIII (CBE-VIII)]
(See regulation 5)
Courier Bill of Entry for Documents
| Name and Address of the Authorized Courier | Name of land custom station | Vehicle Registration No. | Date of arrival | Place of origin/ Place of loading | Customs Serial No./ date |
| Number of bags | Number of consignments | ||||
|
Declaration |
|||||
| i) I/ We hereby declare that I/ We have obtained the authorisation from each of the consignees mentioned above to act as an agent for the clearance of the goods described above | |||||
| ii) I/ We hereby declare that the goods imported as per this Bill of Entry include only documents of no commercial value and do not include goods which are liable to duty or are prohibited or restricted for import into India under any Law for the time being in force. | |||||
| Signature of Audit Officer | |||||
| Signature of Assessing Officer | |||||
|
(Passed out of Customs charge) Signature of the proper officer |
|||||
[Form Courier Bill of Entry - IX (CBE-IX)]
[See regulation 5]
Courier Bill of Entry for Samples and Free Gifts
|
Name and Address of the Authorised Courier |
Name of land custom station |
Vehicle Registration No. |
Date of Arrival |
Place of origin/ place of loading |
Customs Serial No./ date |
|
S. No. |
Invoice No. and date |
No. of packages |
Consig-nees Name & Address |
State of Consum-ption of imported goods GSTIN |
Descrip-tion of goods |
Quantity |
Invoice Value |
Rate of Exch-ange |
Assess-able Value (Section 14) |
CTH/ Notifi-cation No. |
Value under section 3 of Customs tariff Act, 1975 |
Additi-onal Duty Rate |
Additi-onal Duty Amount |
GST Code |
|
1. |
||||||||||||||
|
2. |
|
IGST Rate |
IGST Exemption Notification |
IGST Amount |
GST Compensation Cess rate |
GST Compensation Cess Exemption Notification |
GST Compensation Cess amount |
Total Duty |
Declaration
(i) I/ We hereby declare that I/ We have obtained the authorisation from each of the consignees mentioned above to act as an agent for the clearance of the goods described above.
(ii) I/ We hereby declare that the goods imported as per this Bill of Entry include only bona fide commercial samples, prototypes of goods and bona fide gifts of articles for personal use of a value not exceeding the value prescribed under the Courier Imports and Exports (Clearance) Regulations, 1998 and which are for the time being not subject to any prohibition or restriction on their import into India.
(iii) I/ We enclose herewith _________ (number) of airway bills and ________ (number) of invoices for the aforesaid consignments with this Bill of Entry.
(iv) I/ We hereby declare that the contents of this Bill of Entry are true and correct in every respect and are in accordance with the Airway Bills, the invoices and other documents attached herewith.
Signature and stamp of authorised courier
Signature of Audit Officer
Signature of Assessing Officer
(Passed out of Customs charge)
Signature of the proper officer
[Form Courier Bill of Entry - X (CBE-X)]
[See regulation 5]
Courier Bill of Entry for Dutiable Goods
|
Name and address of the Authorised Courier |
Name of land customs station |
Vehicle Registration No. |
Date of Arrival |
Place of Origin/ Place of loading |
Customs Serial No. and date |
|
S. No. |
Invoice number & date |
No. of Packages |
Consignee Name & Address |
State of Consumption of imported goods/ GSTIN |
Description of goods |
Quantity no./ weight |
Invoice Value |
Rate of Exchange |
Freight |
Ins |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
(11) |
| 1.
2. |
||||||||||
|
Other |
Landing Charges |
Assessable Value (Rs.) (Section 14) |
CTH Notfn. No. |
Duty Rate Amount |
Value under section 3 of Customs tariff Act, 1975 |
ETH Notfn. No. |
Additional duty rate |
Additional duty amount |
GST Code |
IGST Rate |
IGST Exemption Notification |
IGST Amount |
|
(12) |
(13) |
(14) |
(15) |
(16) |
(17) |
(18) |
(19) |
(20) |
(21) |
(22) |
(23) |
(24) |
| 1.
2. 3. |
||||||||||||
Please indicate all other charges such as commissions, includible in the assessable value as per Section 14 of the Customs Act, 1962.
|
GST Compensation Cess rate |
GST Compensation Cess Exemption Notification |
GST Compensation Cess amount |
Total duty |
Declaration
(i) I/ We hereby declare that I/ We have obtained the authorisation from each of the consignees mentioned above to act as an agent for the clearance of the goods described above.
(ii) I/ We hereby declare that I/ We have not received any other documents or information showing a different price, value, quantity or description of the said goods and that if any time hereafter. I/ We receive any documents from the importer showing a different state of facts I/We will immediately make the same known to the Commissioner of Customs.
(iii) I/ We hereby declare that the contents of this Bill of Entry are true and correct in every respect and are in accordance with the Airway Bills and the invoices and other documents attached herewith.
(iv) I/ We enclose herewith ___________ (number) of airway bills and _________ (number) of invoices for the aforesaid consignments with this Bill of Entry.
Signature of Assessing Officer
Signature of Audit Officer
(Passed out of Customs charge)
Signature of the proper officer
Form Courier Shipping Bill-I (CSB-I)
(See regulation 6)
Courier Shipping Bill for Document
|
Name and Address of Courier company Airport Departure |
Airlines and Flight No. Flight No. Flight No./date |
Airport of shipment |
Expected date of landing at destination |
Customs Department Serial No./Date |
|
S. No. |
Airway Bill No. |
Name and Address of Authorized courier |
No. of Bags |
Weight |
|
1. 2. 3. |
||||
|
_________________ |
_________________ |
|||
|
Signature of Courier Co. |
Total |
_________________ |
_________________ |
Declaration
(i) I/We hereby declare that I/We have obtained the authorisation from each of the consignors mentioned above to act as an agent for the clearance of the goods described above.(ii) I/We hereby declare that the goods as per this Shipping Bill include only documents of no commercial value and do not include goods which are liable to duty or are prohibited or restricted for export from India under any law for the time being in force.Signature and stamp of Authorized Courier
Signature of Proper Officer of Customs
[Form Courier Shipping Bill-II (CSB-II)]
[See regulation 6]
Courier Shipping Bill
|
Name & Address of the Authorised Courier |
Airport of Departure |
Flight No./ date |
Airport of Shipment |
Customs Dept. Serial No./ date |
|
Sl. No. |
Airway Bill No. |
No. of packages |
Weight |
Descrip-tion of goods |
Consignor's Name & Address |
GSTIN |
GST Invoice no. & date (GSTIN) |
Invoice no. & date (other than GST Invoice) |
Value |
Port of Shipment |
Consignee's Name & Address |
Whether Supply for export is on payment of IGST or not. Pl indicate |
Whether against Bond or UT |
Total IGST paid, if any. |
| 1.
2. 3. |
||||||||||||||
Declaration
(i) I/ We hereby declare that I/ We have obtained the authorisation from each of the consignors mentioned above to act as an agent for the clearance of the goods described above.
[(ii) I/ We hereby declare that the goods for export as per this Shipping Bill include only bona fide commercial samples and prototypes of goods and/ or bona fide gifts of articles for personal use of a value not exceeding the value prescribed under the Courier Imports and Exports (Clearance) Regulations, 1998 which are for the time being not subject to any prohibition or restriction on their export from India and on export of which no transfer of foreign exchange is involved.]
(iii) I/ We enclose herewith ........... (number) of airway bills and ............ (number) of invoices for the aforesaid consignments with this shipping bills.
(iv) I/ We hereby declare that the contents of this shipping bill are true and correct in every respect and are in accordance with the Airway Bills, the invoices and other documents attached herewith.
Signature and stamp of Authorised Courier
Signature of Proper Officer of Customs
[Form Courier Shipping Bill - V]
[See regulation 6]
A
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
Name and Address of the Authorized Courier |
Name of Custom station |
Courier Registration No. |
Port of loading |
Airline Name & Flight Number |
Customs shipping Bill Number and Date |
B
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
(11) |
(12) |
(13) |
||||
|
S. No. |
Courier AWB No. |
No. of package |
Declared Weight |
Desti-nation |
Consigner/ Exporter Name and Address |
IEC No. of the Exporter |
Terms of invoice |
Description of goods as per Exporter Invoice |
Invoice Value (FOB) |
Consignee's Name and Address |
Whether export using e-commerce Yes/ No |
Whether under MEIS scheme Y/N |
||||
|
S. No. |
Descri-ption |
Qty |
HS Code |
Currency |
INR |
|||||||||||
C
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
GSTIN |
GST Invoice no. and date (GSTIN) |
Invoice no. & date (other than GST Invoice) |
Whether Supply for export is on payment of IGST or not. Pl indicate |
Whether against Bond or UT |
Total IGST paid, if any |
Declaration
(i) I/ We hereby declare that the Exporter mentioned above has authorized us for booking the shipment under the Courier Airway bill and act as an agent for clearance and export of the goods described above.
(ii) I/ We hereby declare that on the basis of declaration of the exporter, I/ We abide by the declaration in CSB-V, above.
Signature of the Authorized person of the Authorized Courier with stamp of Authorized Courier
Let Export Officer of Customs
(Stamp with Name and designation)
[Form Courier Bill of Export - I (CBEx-I)]
(See regulation 6)
Courier Shipping Bill for Document
| Name and Address of Courier Company | ||||||
| Name of the land customs station | Vehicle No. | Registration | Place of origin/ Place of loading | Customs Department Serial No./ date | ||
| S.No. | Invoice No. | Name and Address of Authorized Courier | No. of Bags |
Weight |
||
| 1 | ||||||
| 2 | ||||||
| 3 | ||||||
|
Total |
_________________ _________________ | |||||
| Signature of Courier Company | ||||||
|
Declaration |
||||||
| i) I/ We hereby declare that I/ We have obtained the authorisation from each of the consignors mentioned above to act as an agent for the clearance of the goods described above. | ||||||
| ii) I/ We hereby declare that the goods as per the Shipping Bill include only documents of no commercial value and do not include goods which are liable to duty or are prohibited or restricted for export from India under any law for the time being in force. | ||||||
| Signature and stamp of Authorized Courier | Signature of Proper Officer of Customs | |||||
[Form Courier Bill of Export - II (CBEx-II)]
[See regulation 6]
Courier Shipping Bill
|
Name and Address of the Authorised Courier |
Name of land custom station |
Vehicle Registration No. |
Place of loading |
Customs Department Serial No./ date |
|
S. No. |
Invoice No. & date |
No. of pack-ages |
Weight |
Descri-ption of goods |
Consi-gnor's Name & Address |
GSTIN |
GST Invoice no. & date |
Invoice no. & date (other than GST Invoice) |
Value |
Port of Shipment |
Consignee's Name and Address |
Whether Supply for export is on payment of IGST or not. Pl indicate |
Whether against Bond or UT |
Total IGST paid, if any. |
| 1.
2. 3. |
||||||||||||||
Declaration
(i) I/ We hereby declare that I/ We have obtained the authorisation from each of the consignors mentioned above to act as an agent for the clearance of the goods described above.
(ii) I/ We hereby declare that the goods for export as per this Shipping Bill include only bona fide commercial samples and prototypes of goods and/ or bona fide gifts of articles for personal use of a value not exceeding the value prescribed under the Courier Imports and Exports (Clearance) Regulations, 1998 and which are for the time being not subject to any prohibition or restriction on their export from India and on export of which no transfer of foreign exchange is involved.
(iii) I/ We enclose herewith _________ (number) of airway bills and _________ (number) of invoices for the aforesaid consignments with this Shipping Bill.
(iv) I/ We hereby declare that the contents of this shipping bill are true and correct in every respect and are in accordance with the Airway Bills, the invoices and other documents attached herewith.
Signature and stamp of Authorised Courier
Signature of Proper Officer of Customs