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Regarding assessment of clearance of goods imported/ exported through
courier mode - Courier Imports and Exports (Clearance) Regulation, 1998
Circular No. 85dated 13th
November 1998
I am directed to refer to the Courier Imports and
Export (Clearance) Regulations, 1998 dated 9th November, 1998 issued by
Government of India vide Notification No. 87/98-Cus. (N. T.) dated 9th November,
1998. The new regulations cover assessment and clearance of goods imported or to
be exported through courier mode.
2. In this
connection attention is drawn to Board's earlier circular No. 446/18/94-Cus. IV
dated 30th May, 1995. The general instructions contained in this circular will
continue to be followed subject to the additions and modifications in new
regulations and the specific instructions contained in this circular.
3.
The main features of new Courier Imports and Exports (clearance)
Regulations are as follows: -
(i)
In contains procedure for clearance of imported goods as well as goods to
be exported through courier mode.
(ii) The facility has been
extended to customs airports at Bangalore, Hyderabad, Ahmedabad and Jaipur, in
addition to existing airport at Mumbai, Delhi, Chennai and Calcutta.
(iii) The new regulations provide
for an option that the courier company may get the goods imported through an on
board courier and Courier Import Manifest filed or his
functions may be performed by the person in charg� of aircraft (Commander of
the aircraft) or his representative. In that case that Courier Import Manifest
is required to be signed by the person incharge of the Aircraft and he will be
responsible for any misdeclaration.
(iv) The earlier regulations
covered only the goods carried by incoming passenger flights on behalf of the
couriers for a commercial consideration. The conditions that the goods should be
brought only the passenger flights have been waived. Now the goods can be
brought in or sent by passenger flights as well as cargo flights.
(v) In the new regulation
11, the amount of security to be deposited by the authorised courier with the
Commissioner of Customs has been enhanced from Rs. 1 lakh to Rs. 5 lakhs. The
existing Agencies need not be asked to enhance the
security deposit. However, at the time of renewal of the Agency, the security
deposit be enhanced.
(vi) In new regulation 10(3), the
validity of registration of the authorised courier has been raised from 1 year
to 3 year and the renewal of registration will also be for three years as
against existing renewal for one year.
(vii) The new regulation 12
provides that any authorised courier who has been granted registration at one
place under regulation 10 would be entitled to get registration at other places
subject to execution of separate bond and security for each Custom House.
(viii) The proviso clause to regulation
10(1) provides that the number of authorised courier in a Custom House shall not
exceed the number determined by Board from time to time. In the custom houses
the number of authorised courier will be restricted to the number of authorised
couriers registered immediately before issuance of this regulations of 10
whichever is higher. At new Airports the Commissioners can authorise up to 10
Courier Agencies for the present.
(ix) The proviso clause to new
regulation 14(1) provides for suspension of registration of authorised courier
pending enquiry by Commissioner of Customs.
(x) The new regulation
14(2) provides for an appeal to be filed by the authorised courier before Chief
Commissioner of Customs against the order passed by the Commissioner of Customs
under regulation 14(1).
(xi) The new regulation 14(2)
provides for review of order passed by Commissioner of Customs by the Chief
Commissioner of Customs. The Chief Commissioner of Customs may authorise one
officer of Deputy Commissioner/ Additional Commissioner rank for the purpose of
appeal under this sub - regulation.
4. The goods which
are not covered under courier regulation and if they are brought by the same
courier, separate Bill of Entry may be filed in the from prescribed vide Bill of
Entry (Forms) Regulations, 1976 the such goods may be assessed/ examined and
cleared as normal air cargo.
5. As the Clearance
of goods imported under courier clearance is allowed on selective scrutiny of
documents and goods and examination is done only on random selection basis, the
misdeclaration in description, quantity or Valuation when noticed may be dealt
with severely and in suitable cases prosecution in addition to fine and penalty
may be considered.
6. These
instructions may kindly be brought to the notice of all officers by way of
issuing suitable standing orders. The difficulty if any, in implementation of
this circular, may, kindly be brought to the notice of Board.
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