COURIERS IMPORTS & EXPORTS (CLEARANCE) REGULATIONS, 1998
Notification No. 87 dated 9th November
1998 (NT) (As amended by Notification no. 66/ 1999, 9/2001, 11/2001)
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:
(i) These regulations
may be called the Courier Imports and Exports (Clearance) Regulations, 1998.
(ii)
They shall come into force on the date of their publication in the
Official Gazette.
(1) These Regulations shall apply
for assessment and clearance of goods carried by the Authorised Couriers and
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, Ahmedabad, 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 32 kgs;
(c) the goods which require
specific conditions to be fulfilled under any other Act for 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 clearances, 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
and gold or silver in any form; and
(v) goods falling 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 exports;
(ii) the goods proposed to be
exported with the claim for drawback;
(iii) the goods proposed to be exported
under Duty Entitlement Pass Book Scheme, Duty Exemption Schemes, Export
Promotion Capital Goods Scheme or any other similar export promotion schemes;
(iv) goods in respect of which the proper
officer directs the filing of Shipping Bill or Bill of Export in prescribed
form;
(v) goods where the value of the
consignment is above rupees twenty five thousand and transaction in foreign
exchange is involved.
In these regulations, unless
the context otherwise requires �
(a) �Authorised 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
bona fide commercial samples and prototypes of goods supplied free of charge of
a value not exceeding fifty thousand rupees for exports or two 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 bona fide gifts of articles for personal use of a value not exceeding rupees
twenty five thousand in a financial year in case of export goods and rupees two
thousand for each consignment in case of import 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;
(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 purposes 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 export shall bear a declaration from the sender regarding the contents of the
package and value of 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 or the person
in charge 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 -l (CBE-l) or Form
Courier Bill of Entry � Vl (CBE - Vl) as may be applicable appended to
these regulations;
(b) The Authorised Courier shall file a statement with the
proper officer in respect of such import of goods in Form Courier Bill of Entry-ll
(CBE-II) or Form
Courier Bill of Entry � Vll (CBE - Vll) as may be applicable appended to
these regulations.
(2)
(a) The Courier bags containing in
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 brought by an
on-board courier or the person in charge of aircraft or the authorized agent of
courier service carrying goods by any other mode of transport.
(3) The Authorised 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 � lll (CBE-lll), Form Courier Bill
of Entry �lV (CBE-lV), Form Courier Bill of Entry - V (CBE-V), Form
Courier Bill of Entry �Vlll (CBS � Vlll), Form
Courier Bill of Entry iX (CBS � lX) or as the case may be Form
Courier Bill of Entry � X (CBE - X) appended to these regulations:
Provided that the Authorised Courier, or with the concurrence of the Authorised
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 imported goods:
Provided further 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 percent 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 1997 � 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 meaning 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 of entry in such form.
(4) The authorised courier
shall present all the imported goods brought by on-board courier or the person
in charge of aircraft or the authorised agent of courier service carrying goods
by any other mode of transport 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 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 Authorised Courier.
6.
Clearance of export goods:
In case of export of good through courier the following procedure shall
be followed namely:
(1) The
Authorised 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 mode of transport at the land customs station with the
proper officer in Form Courier Shipping Bill-l (CSB-l), Form Courier Shipping
Bill-ll (CSB-ll), Form
Courier Bill of Export �l (CBEx � l) or as the case may be in Form
Courier Bill of Export � ll (CBEx � ll) 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 the
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
authorised Courier shall make entry of goods for export in shipping bill in Form
Courier Shipping Bill-l (CSB-l), Form Courier Shipping Bill-ll (CSB-ll) or Form
Courier Bill of Export�l (CBEx-l) or as the case may be in Form
Courier Bill of Export�ll (CBEs-ll) appended to these regulations before
presenting it to the proper officer:
Provided that for the following goods, such entry shall be
made in the form prescribed in the 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, hand over such goods to a courier
agency for onward despatch subject to such condition and limitation as may be
imposed by him-
(a) goods originated
from Hundred percent 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, 1997 � 31st March,
2002) issued by the Government of India as amended 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 drawback 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 or bill of export
in such form.
(4) The Authorised 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 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.
Registration of Authorised Couriers:
Every person intending to operate as an Authorised
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
Ahmedabad 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 be imported or exported, for registration
in this behalf.
8.
Condition to be fulfilled by the applicant:
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 five lakh rupees.
9.
Scrutiny of application:
On receipt of application 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, bona fides and reputation of the applicant.
(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 so registered as an Authorised Courier:
Provided that the number of
the Authorised Couriers so registered shall not exceed the number determined by
the Board for a Custom House from time to time.
(2) The registration granted
under sub-regulation (1) shall be 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 from 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
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 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
five lakh rupees in cash or in the form of postal security 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 Authorised Courier if in the
opinion of the Assistant Commissioner of Customs the same cannot be recovered
from the importer or the exporter.
The Authorised 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
bund and security as prescribed under regulation
11 for each such registration.
13.
Obligation of Authorised Courier:
An Authorised 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 Authorised 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 goods 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, for
the Assessing officer;
(f) 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;
(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 authorised by him, wherever
required.
(1) The Commissioner of
Customs may revoke the registration of an Authorised Courier and also order
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 the
Authorised Courier whether within the jurisdiction of said Commissioner or
anywhere else, which in the opinion of the Commissioner renders to transact any
business in the Customs Station:
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 the inquiry to determine the
ground and in the meanwhile pending the completion of such inquiry, may suspend
the registration of the Authorised Courier. 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 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 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.
FORM COURIER
BILL OF ENTRY-I (CBE-I)
(See
regulation 5)
COURIER IMPORT MANIFEST
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Name and address
of On-Board Courier Company
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Airlines and
fight number
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Name of On-Board
Courier or Person in charge of the aircraft
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Airport of
arrival
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Flight No./ date
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Date of Arrival
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Airport of
Shipment
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Customs
Department serial No./ date
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S. No.
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Airway Bill No.
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Name and Address
of Authorised Courier
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No. of Bags
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Weight
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Total
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Signature of On- Board Courier
or Person Incharge of the aircraft: __________________________________
FORM COURIER BILL OF
ENTRY-Il (CBE-Il)
(See
regulation 5)
AUTHORISED COURIER MANIFEST
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Name and Address
of the Authorised Courier
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Airport of
Arrival
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Flight No./ Date
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Airport of
shipment
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Customs
Department Serial No. / date (Courier Import Manifest � CBE-I)
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Customs
Department Serial No. / date
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S.No.
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Airway Bill No.
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No. of packages
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Weight
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Description of
goods
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Shippers name
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Consignees Name
and Address
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Value
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1.
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2.
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3.
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4.
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Total
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Signature of Authorised Courier: ________________________________
FORM COURIER BILL OF
ENTRY-IlI (CBE-IlI)
(See
regulation 5)
COURIER BILL OF ENTRY FOR DOCUMENTS
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Name and Address
of the Authorised Courier
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Airport of
Arrival
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Flight No. / date
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Date of arrival
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Airport of
shipment
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Customs Serial
No. / date
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Number of bags
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Number of
consignment
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Declaration
(i) I/ we hereby declare that I/ we have obtained the authorisation
from each of the consignee 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.
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Signature of Assessing officer: ____________________________ Signature of
Audit officer: ___________________________
(Passed out of Customs charge) Signature of the proper officer:
_________________________
FORM COURIER BILL OF
ENTRY- lV (CBE-lV)
(See
regulation 5)
COURIER BILL OF ENTRY FOR SAMPLES AND FREE GIFTS
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Name and Address
of the Authorised Courier
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Airport of
Arrival
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Flight No. / date
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Date of arrival
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Airport of
shipment
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Customs Serial
No. / date
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S. No.
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AWB No.
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No. of Packages
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Consignees Name
and Address
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Description of
goods
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Quantity
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Invoice Value
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Rate of Exchange
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Assessable Value
(Section 14)
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CTH/ Notification
No.
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Duty
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1.
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2.
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3.
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4.
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5.
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Declaration
(i) I/ we hereby declare that I/ we 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 bonafide commercial samples, prototypes of goods and bonafide
gifts of articles for personal use of a value not exceeding Rs. 2000/- 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.
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Signature of Assessing Officer: _______________________ Signature and
stamp of authorised courier: __________________
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
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Name and Address
of the Authorised Courier
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Airport of
Arrival
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Flight No. / date
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Date of Arrival
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Airport of
shipment
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Customs Serial
No. / date
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S. No.
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AWS No.
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No. of Pack ages
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Consignee Name
and Address
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Description of
goods
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Quantity number/
weight
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Invoice value
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Rate of Exchange
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Freight
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Ins
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1
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2
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3
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Other
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Landing Charges
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Asses-sable Value
(Rs.) (Section 14)
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CTH Notification
No.
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Duty Rate/ Amount
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ETH/ Notification
No.
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Value for
Additional duty
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Additional duty
Rate/ Amount
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Total duty
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1
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3
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Please indicate all other charges such as commissions, includible in
the assessable value as per section 14 of the Custom Act, 1962.
(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 document
attached herewith.
(iv) I/ we enclose herewith
__________________ (number) of airway bill and ______________________ (number)
of invoices for the aforesaid consignments with this Bill of Entry.
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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
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Name and Address
of Courier Company
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Airlines and
Flight No.
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Airport Departure
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Flight No. / date
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Airport of
Shipment
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Expected date of
landing at destination
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Customs
Department Serial No. / date
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S. No.
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Airway Bill No.
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Name and Address
of Authorised Courier
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No. of Bags
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Weight
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1.
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2.
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3.
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4.
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Total
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Signature of
Courier Company:
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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
low for the time being in force.
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Signature and stamp of Authorised Courier: __________________ Signature
of Proper Officer of Customs: ________________
FORM COURIER SHIPPING
BILL -Il (CSB -lI)
(See
regulation 6)
COURIER SHIPPING BILL
|
Name and Address
of the Authorised Courier
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Airport of
Departure
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Flight No. / Date
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Airport of
Shipment
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Customs
Department Serial No. / date
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S. No.
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Airway Bill No.
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No. of packages
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Weight
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Description of
goods
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Consignor�s
Name and address
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Value
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Port of Shipment
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Consignee�s
Name and address
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1.
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5.
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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 bonafide commercial samples, prototypes of goods and
bonafide gift of articles for personal use of a value not exceeding Rs. 25,000/-
in a financial year and which are for the time being not subject to any
prohibition or restriction on their export from India and 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 document attached herewith.
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Signature and stamp of Authorised Courier: ���������____________________
Signature of
Proper Officer of Customs: _______________________
FORM COURIER
BILL OF ENTRY-VI (CBE-VI)
(See
regulation 5)
COURIER IMPORT MANIFEST
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Name and Address
of On Board Courier Company
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Name of the
Courier or authorised Representative or Driver/ Owner of the vehicle
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Name of the land
customs station
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Vehicle No.
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Registration
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Date of Arrival
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Place of origin/
Place of loading
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Customs
Department Serial No./ date
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S. No.
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Name and address
of Authorised Courier
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No. of Bags
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Weight
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1.
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2.
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3.
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Total
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Signature of Courier/ Authorised Representative/ Owner/ Driver of
vehicle:
__________________________________
FORM COURIER
BILL OF ENTRY-VIl (CBE-VIl)
(See
regulation 5)
AUTHORISED COURIER MANIFEST
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Name and Address of the Authorised Courier
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Name of land Customs station
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Vehicle Registration No.
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Place of origin/ Place of loading
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Customs Department Serial No. / date (Courier Import Manifest � CBE-VI)
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Customs Department Serial No. / date
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S.No.
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Invoice No. and date
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No. of packages
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Weight
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Description of goods
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Consignor�s name
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Consignees Name and Address
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Value
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1.
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2.
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3.
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4.
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Total
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Signature of Authorised Courier: ________________________________
FORM COURIER
BILL OF ENTRY-VIlI (CBE-VIlI)
(See
regulation 5)
COURIER BILL OF ENTRY FOR DOCUMENTS
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Name and Address
of the Authorised Courier
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Name of land
Custom Station
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Vehicle
Registration No.
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Date of arrival
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Place of origin/
Place of loading
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Customs Serial
No. / date
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Number of bags
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Number of
consignment
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Declaration
(i) I/ we hereby declare that I/ we have obtained the authorisation
from each of the consignee 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.
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Signature of Assessing officer: ____________________________ Signature of
Audit officer: ___________________________
(Passed out of Customs charge) Signature of the proper officer:
_________________________
FORM COURIER
BILL OF ENTRY- lX (CBE-lX)
(See
regulation 5)
COURIER BILL OF ENTRY FOR SAMPLES AND FREE GIFTS
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Name and Address
of the Authorised Courier
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Name of land
custom station
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Vehicle
Registration No.
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Date of arrival
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Place of origin/
place of loading
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Customs Serial
No. / date
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S. No.
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Invoice No.
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No. of Packages
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Consignees Name
and Address
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Description of
goods
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Quantity
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Invoice Value
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Rate of Exchange
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Assessable Value
(Section 14)
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CTH/ Notification
No.
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Duty
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1.
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2.
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3.
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4.
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5.
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Declaration
(i) I/ we hereby declare that I/ we 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 bonafide commercial samples, prototypes of goods and bonafide
gifts of articles for personal use of a value not exceeding Rs. 5000/- 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.
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Signature of Assessing Officer: _______________________ Signature and
stamp of authorised courier: __________________
Signature of Audit 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
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Name and Address
of the Authorised Courier
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Name of Land
Customs station
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Vehicle
Registration No.
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Date of Arrival
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Place of Origin/
Place of Loading
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Customs Serial
No. and Date
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S. No.
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Invoice number
and date
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No. of Pack ages
|
Consignee Name
and Address
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Description of
goods
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Quantity number/
weight
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Invoice value
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Rate of Exchange
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Freight
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Ins
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1
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2
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3
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Other
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Landing Charges
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Asses-sable Value
(Rs.) (Section 14)
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CTH Notification
No.
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Duty Rate Amount
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ETH Notification
No.
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Value for
Additional duty
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Additional duty
Rate/ Amount
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Total duty
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1
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2
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3
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Please indicate all other charges such as commissions, includible in
the assessable value as per section 14 of the Custom Act, 1962.
(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 document attached herewith.
(iv) I/ we enclose herewith __________________ (number) of airway bill
and ______________________ (number) of invoices for the aforesaid consignment
with this Bill of Entry.
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Signature of Assessing Officer: _______________________ Signature of
Audit Officer: ____________________
(Passed out of Customs charge) Signature of the proper officer:
____________________________
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.
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Registration
|
Place of origin/
place of loading
|
Customs
Department Serial No. / date
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S. No.
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Invoice No.
|
Name and Address
of Authorised Courier
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No. of Bags
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Weight
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1.
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2.
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3.
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4.
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Total
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Signature of
Courier Company:
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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 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
low for the time being in force.
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Signature and stamp of Authorised Courier: __________________ Signature
of Proper Officer of Customs: ________________
FORM COURIER
BILL OF EXPORT- Il (CBEx - lI)
(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
|
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|
|
|
|
|
|
S. No.
|
Invoice No. and
date
|
No. of packages
|
Weight
|
Description of
goods
|
Consignor�s
Name and address
|
Value
|
Port of Shipment
|
Consignee Name
and address
|
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1.
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2.
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3.
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4.
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5.
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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 bonafide commercial samples, prototypes of goods and
bonafide gift of articles for personal use of a value not exceeding Rs. 25,000/-
for a consignment and which are for the time being not subject to any
prohibition or restriction on their export from India and 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 document attached herewith.
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Signature and stamp of Authorised Courier: ____________________
Signature of Proper Officer of Customs: _______________________
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