Government of India

Procedure

Procedures followed:
The Customs processes involved in clearance through Courier is very different from other modes of Import and Export.  Customs clearances through courier mode are governed by Courier Imports and Exports (Clearance) Regulations, 1998 (as amended) and Electronic courier clearances through Customs are governed by the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 which prescribe the procedure and documents for clearance of the goods imported or exported through Courier mode. These regulations have been formulated with a view to facilitated speedy clearances at the entry/exit points.
 
a.       Filing of IGM: The procedure for filing of IGM under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 has been prescribed under Regulation 5(1), which mandate submission of Form – ‘A’ Express Cargo Manifest – I (ECM – I) Courier Bill of Entry – I (CBE-I) by the person in-charge of the aircraft giving details of full load.
 
 
b.      Different documents prescribed for clearance of consignments based on the nature/value of the goods and verification of KYC norms: The goods imported by Couriers are also subjected to “merit” assessment as per their respective Tariff Heading and charged to levy of duties as regular cargo.  However, unlike Ports/ACC where BE is prescribed under Section 46 of the customs Act, 1962 for clearance of the imported goods, Regulation 5(3) prescribes different types of documents for clearance of consignment imported from courier mode, depending upon the nature and value of the items viz.,
(a)  CBE XI for import of documents;
(b)  CBE XII for import of duty free bonafide free gifts (having value up to Rs.20,000/-) and bonafide duty free samples supplied free of charge (having value up to Rs.10,000/-);
(c)  CBE XIII for goods having value upto Rs. 1 lakh. 
(d)  Regular Bill of Entry/CBE XIV for the goods having value of more than Rupees One lakh.
Also, Regulation 12 prescribes some obligations to be complied with by the courier companies, inter alia, including to verify the antecedents, identify of his client and functioning of his client in the declared address by using reliable, independent, authentic documents, data or information.
 
c.       Examination norms concerning import and export:  The Board vide Circular F. No. 23/2006-Cus dated 25.08.2006 prescribed the Examination norms in respect of import and export through courier mode on the basis of the ‘risk analysis’ Scanning/screening of parcels imported through courier mode.  Accordingly, 100% screening of all the import and export consignments are required to be done through X-ray or other NII techniques.
 
d.      There are certain items which are not allowed to be imported through courier mode as prescribed under Regulation 2 of the Courier Regulations 1998:
a)     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.
b)   the import of goods requiring testing of samples thereof on reference to the relevant statutory authorities or experts before their clearance, viz.,
(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 stone, gold or silver in any form.
 
e.       Clearance of export goods:    Regulation 6 prescribes the procedure for clearance of export goods.  However, as the Export Manifest Module is yet to be developed under the EDI, the provision of Regulation 6(1) are to become operational from a date which will be notified by the Board in due course.
 

Disclaimer


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