CUSTOMS PREVENTIVE MANUAL (CENTRAL)

VOLUME I (GENERAL)

CHAPTER NINETEEN

IMPORTS AND EXPORTS THROUGH COURIER

PRELIMINARY

Around 1986, the facility of clearance of goods brought through couriers was first introduced. The
facility of courier service was initially restricted to clearance of documents. But Notification No. 33/86 dtd.
07.02.1986 permitted importers to import samples or prototypes (with certain conditions) through courier
mode. Although the courier service appeared to be combination of cargo and postal service, with a view
to facilitate expeditious clearance of documents and samples of urgent nature, the same were permitted
to be cleared as baggage. Though the articles imported through courier were considered and cleared as
courier baggage under Customs Tariff Heading 98.03, the articles did not belong to the courier. As such,
the importer / consignee hesitated to pay duty at the rates prescribed for courier baggage which was

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higher than the effective rate of duty on normal passengers baggage or cargo. This created resentment
among the consignees, which lead to disputes and detention of articles for long. Most of the consignees,

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who were 100% Export Oriented Units, Govt. of India Undertakings, Foreign Embassies, Charitable
Institutions, etc., insisted on clearance without payment of duty under various schemes, an Exemption
Notification which could not be accepted as the same was considered as Courier Baggage under CTH
98.03.

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The entire issue was examined in-depth by the Ministry from the point of view of withdrawing
imports through courier from CTH 98.03 and assessing the same as regular cargo.
Accordingly, Courier Import (Clearance) Regulations, 1995 governing clearance of goods through
courier mode came into force. The Board vide Circular No.56/95 Cus. dated 30.5.1995 explained &
clarified issues relating to assessment and clearance of goods Imported by Courier mode, by issuance of

Courier Import (Clearance) Regulations, 1995. The salient features of the same are reproduced below:

GUIDELINES ON ASSESSMENT OF GOODS IMPORTED BY COURRIER MODE

The Finance Bill 1995 has received the assent of the President of India on 26.5.1995 and with the
coming into force of the Finance Act, 1995 Chapter 98 of the Customs Tariff Act, 1975 stands amended
such that vide NOTE 4 goods imported through courier service are excluded from the said Chapter.
Accordingly, imports by courier shall NOT henceforth be classified as baggage under heading 98.03 of
Tariff for the purpose of assessment to duty and clearance thereof. The practice of charging a uniform
duty of 80% ad valorem on articles imported through couriers in terms of exemption notification No.
86/94-Cus dated 1.3.1994 should be DISCOUNTINUED WITH IMMEDIATE EFFECT. The said
Notification No. 86/94 dated 1.3.1994 has also been accordingly rescinded.
2.

Imports by courier shall now be classified on merits in the respective Customs Tariff Headings. To

illustrate, imports of an instrument and machinery by a courier will be classified under Chapter 90 and
Chapter 84 respectively and the duty charged suitably and not at a uniform rate as baggage. Thus, the
courier imports will now be subject to merit assessment.
3.

For implementing the new system of assessment and clearance of goods imported by couriers,

the Board has framed the Courier Imports (Clearance) Regulations, 1995 notified vide Notification No.
35/95- Customs (NT) dated 26.5.1995. The salient features of these regulations are as follows :

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(i)

The new scheme of assessment of imports by couriers applies only to imports by authorised

couriers at the Customs airports of Bombay, Delhi, Calcutta and Madras. Thus the facility is for the time
being restricted to the Airports where the couriers normally operate at present.
(ii)

The new scheme shall also apply ONLY to imports by couriers when carried by the couriers

representative on incoming scheduled passenger flights. Hence it would not be applicable to imports
either as cargo (including unaccompanied baggage) or by charter / freighter flights.
(iii)

To qualify for the facility of assessment under the regulations the applicant must register himself

as an authorised courier with the concerned Commissioner of Customs at the airport of import. For
eligibility of registration the conditions are that the applicant must establish his financial viability (Rs.5
lakhs) and furnish a security bond etc. Further, the regulations impose certain obligations on the courier
who may also in certain situations be deregistered by the Commissioner of Customs.
(iv)

For the purpose of the scheme, the goods imported by courier have been divided into three

categories namely (a) documents; (b) samples and free gifts; and (c) dutiable goods. These goods are to
be packaged distinctly as the scheme of assessment and clearance of the goods is different for the three

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categories. Essentially, goods in the first two categories are duty free, here simplified Bills of Entry have
been specified (Form III and IV of the Regulations) for their clearance. One single Bill of Entry (Form III or
IV as the case may be) will be sufficient for the clearance of any number of such goods imported by any

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authorised courier on a particular flight. It is however necessary that for the purpose of clearance of
documents the manifest filed by the authorised courier (Regulation 5) specifies the nature of document,
which may be letters, brochures etc. This is necessary to verify that indeed the item of import viz.

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document is duty free and correctly cleared as per Form III of the regulations. It may also be seen that
for the purpose of duty free clearance of goods in category of samples and gifts the value limit has been
made Rs.2000/- by Notification No. 100/95-Customs dated 26.5.1995. This value is exclusive of freight
and insurance element.
(v)

For the category of dutiable goods the Bill of Entry shall be in an aggregated Bill of Entry (Form

V) for a number of individual consignments imported by one courier on behalf of more than one

(vi)

consignee. However, here a detailed assessment is provided for on revenue considerations.

It is to be observed that the scheme of clearance of imports by courier mode introduces certain

procedural relaxations as regard the customs clearance procedures. Such imports will however continue
to be governed by the EXIM Policy provisions applicable to imports of the various items. Thus it is to be
ensured that all imports by the courier mode satisfy the provisions of the EXIM Policy and any other law
for the time being in force.
(vii)

A crucial element of the new scheme is that the authorised courier is obliged to obtain an

authorisation from the consignee for acting as his agent in clearance of the goods. This has implication on
liability of the parties in terms of the Customs Act, 1962, and for this the Bills of Entry provide for certain
declarations which must be ensured. In the normal course, it is not necessary for the Customs to insist
upon the production of consignees authorisation in support of the declaration of the courier.
(viii)

It may also be seen that, vide regulation 7, the goods imported by an authoriesd courier may with

his concurrence be also cleared through Customs by the consignee. It is further provided that for certain
goods such as the goods requiring a licence, or imports of Export Oriented Undertakings. DEEC imports
etc., the normal Bill of Entry as per the Bill of Entry (Forms) Regulations, 1976 is to be necessarily filed. A
normal bill of entry may also be directed to be filed by the Deptt. in certain situations such as where the

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assessing officer requires corroboration of the declaration and where an enquiry may be necessary
before finalising the assessment (under valuation, misdeclaration of description etc.)

4.

As may be seen the new system of assessment is aimed at facilitating the expeditious clearance

of imports by courier. This is a necessary requirement of the trade. Therefore, it is provided that certain
categories of goods may be cleared on a simple Bill of Entry with the minimum of declarations. However,
while the endeavor of the Customs shall be to ensure against the hold up of any goods, the right to verify
the declarations by screening of packages or examination is not diluted in any manner. At the same time
in view of the time sensitive nature of imported goods, it is to be ensured that the checks are carried out
only in cases of bona fide doubt or suspicion. The dutiable goods will however be subject to the normal
procedure of assessment.
5.

The important aspect of the clearance facility which is not covered by the Regulations is that the

manner of payment of Duty on the imported goods. It is suggested that the courier companies may be
asked to maintain account current (deposit account) so that the payment of duty round the clock is
facilitated. However, the Commissioners of Customs concerned will evolve a suitable procedure keeping

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in mind the local conditions. The Duty collection must take into account the convenience of the trade as
well as the fact of round the clock clearances.

Another aspect to be noted is that in certain cases the consignee of the imported goods may seek

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6.

certification from the Customs regarding the Duty paid on the said goods for the purpose of claiming
Modvat benefit. In this regard it may be seen that the scheme of courier import clearance provides for the

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filing of a Bill of Entry as per the Bill of Entry (Forms) Regulations, 1976. It is accordingly expected that
when any consignee wishes to claim Modvat benefit then in such case he should be advised to file the
normal Bill of Entry, which document will serve as the document for claim of Modvat. In no case is the
Customs to issue separate certificates for Modvat purpose.
7.

There may also be situations where the courier imports goods, which are expressly not covered

as per the new regulations (Regulation 2). In such cases the courier concerned is to be advised that such

goods shall be dealt with on merits, in terms of the legal provisions, on the filing of a normal Bill of Entry

as per the Regulations of 1976. For this purpose the courier may also like to transfer the goods to the Air

8.

Cargo Complex for which the Customs may have no objection.

As may be seen the scheme of clearance of courier goods envisages the constant interaction of

the Customs with the IAAI which is to provide the infrastructural facility as well as with the courier
companies and the airlines to ensure expeditious movement of imported goods unloaded from the aircraft
to the facility for clearance. The Board desires that this matter be personally attended to by the
Commissioner of Customs.
9.

It is also necessary that particularly at the start of the new facility, the associations of courier

companies be taken into confidence and consulted so that the new scheme of customs clearance is
understood by all concerned without any element of doubt. This may be done by organising seminars etc.
where opportunity is given to both the couriers as well as Department officers to interact.
10.

As may be appreciated the objective of the new scheme of courier imports clearance is to ensure

timely clearance without any delay whatsoever. At the same time there may be occasions when the
imports goods may not be cleared immediately and have to be necessarily detained by the Customs. On
such occasions, it is important that the reasons for the detention and requesting for remedial action by the
consignee to facilitate immediate clearance of the goods. This approach will be helpful to the trade as the

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mode of courier imports is normally resorted to for time sensitive goods and any hold up would not be
appreciated.
It is expected by the Board that the new system of courier import will facilitate the trade. However,

11.

for this the concerned officers to be posted at the earmarked courier terminals, on cost recovery
expense of the courier association, must be specially briefed regarding the new procedure and
emphasis on speedy clearance. In this direction the Board expects that seasoned officers will be posted
for attending to the work. The work must also be supervised by senior officers on day to day basis.
Needless to say the Commissioner of Customs are expected to keep the Board informed of any
procedural difficulty that may be noticed.
[ Boards Circular No. 56 / 95- Cus. Dated 30.5.1995 in F. No. 446 / 18 / 94-Cus IV ]

Courier Imports and Exports (Clearance) Regulations, 1998

With the growing volume of import / export of goods through Courier mode, it was felt necessary
by the Government to include hitherto untouched aspects of the process of clearance as well the
important issue of export of goods through Couriers.

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The Govt. has issued the new Courier Imports and Exports (Clearance) Regulations, 1998, w.e.f.
9.11.98 Vide Notn. No. 87/98Cus (NT).This Notification has further been amended by Notfn. No. 28 / 99-

25.11.1999

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Salient features of these Regulations are as under :-

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Cus.- ( N.T. ) dated 28.4.1999, No. 54/99-Cus. (N.T.) dt.21.9.99 and No. 66/99-Cus. ( N.T.) dated

Application (1) These Regulations shall apply for assessment and clearance of goods carried by the
Authorised couriers on incoming or outgoing flights 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 and Jaipur;

(b) the goods where the weight of the individual package exceeds 70 kgs.

(c) the goods which requires 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 stones, gold or silver in any forms; 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;

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(iv) goods in respect of which the proper officer directs the filing of Shipping Bill in prescribed form;
(v) goods where the value of the consignment is above rupees twenty-five thousand and transaction
in foreign exchange is involved. Provided that the limit of Rs. twenty five thousand as provided in
this sub-clause shall not apply to such export consignments where the G.R. Waiver on specific
permission has been obtained from the Reserve Bank of India.

(3)

Notwithstanding any thing contained in sub-regulation (2) these regulations shall apply to import

of gems and jewellery including samples thereof by Export Oriented 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) Authorised Courier in relation to import or export goods means a person engaged in the

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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

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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

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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
consignments 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 meaning 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 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 or the person incharge of aircraft shall file a statement, immediately on
arrival of the import goods at the airport by such aircraft with the proper officer in Form Courier Bill of
Entry-I (C B E-I) 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-II (CBE-II) appended to these regulations.
(2) (a) The courier bags containing the imported goods shall not be dealt with in any manner

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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 as the person incharge of aircraft.
(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-III (CBE-III) / Form Courier Bill of Entry-IV (CBE-IV) or as
the case may be in Form Courier Bill of Entry-V(CBE-V) 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 of the 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 oriental undertakings or to units in a free trade zone, as defined under section 3 of the
Central Excise Act, 1944 , is claimed;

(ii)

goods imported under the Export Promotion Capital Goods Scheme or the Duty Entitlement Pass

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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;

goods imported against any other licence issued under the Foreign Trade (Development and

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(iii)

Regulation) Act, 1992;

(iv)

goods imported by or on behalf of a person who is related to the consignor within the meaning of

(v)

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Rule 2 of the Customs Valuation (Determination of Price of Imported goods) Rules, 1988; and
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
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 notice to the Authorised Courier after the expiry of a period of thirty days of

the arrival of the said goods and the charges payable for storage and holding of such goods shall be

payable by the Authorised Courier.

6. Clearance of export goods In case of export of goods 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 with the proper officer in Form Courier Shipping Bill-I (CSB-I) or Form Courier
Shipping Bill-II (CSB-II) , 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.
(3) The Authorised Courier shall make entry of goods for export in shipping bill in Form Courier Shipping
Bill-I (CSB-I) or Form Courier Shipping Bill-II (CSB-II) as the case may be, 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

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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 onward despatch subject to such
condition and limitation as may be imposed by him
(a) goods oriented 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;
(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 inforce 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;
(d) goods which require licence to be issued under the Foreign Trade (Development and Regulation) Act
,1992 ,for their export;

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(e) goods in respect of which the proper officer directs filing of a Shipping Bill in such form.
(4) The Authorised Courier shall present the export goods to the proper officer for inspection,
examination and assessment thereof.

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(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

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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.

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 from where the goods are to

Condition to be fulfilled by the applicant The person applying for registration as an

8.

be imported or exported, for registration in this behalf.

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, bonafide and reputation of the applicant.
10.

Registration (1) If on scrutiny of the application filed by a person under regulation 7, the

Commissioner of Customs is satisfied that the applicant fulfils the requirements of the registration, the
said applicant may be so registered as an Authorised Courier.
(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

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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 two lakh rupees in case in case of major
international airports of Mumbai, Delhi, Calcutta and Chennai and Rs. One Lakh rupees in case of other
airports 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, 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.
12. 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 provided that he shall furnish the bond and
security as prescribed under regulation 11 for each such registration.
13. Obligations of Authorised Courier An Authorised Courier shall

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(a) obtain an authorization, 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

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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, and Rules and Regulations
made thereunder and in case of non-compliance thereof shall bring the matter to the notice of the

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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
shipment 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 shipment 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 shipment of

(f)

export goods, from the Assessing Officer;

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;
14.

Deregistration :-

(1)

The Commissioner of Customs may revoke the registration of an

Authorised Courier and also order forfeitures 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 the said
Commissioner or anywhere else, which in the opinion of the Commissioner renders him unfit 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

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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.
Any Authorised Courier on the officer of the Customs authorised by the Chief Commissioner of

(2)

Customs in this behalf, if aggrieved by the order of the Commissioner of Customs passed under subregulation (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.
[ F. No. 450/120/97-CUS. IV.]

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FORM COURIER BILL OF ENTRY- I (CBE-I)

(see regulation 5)
COURIER IMPORT MANIFEST
Airlines and

Name of on Board Courier or Person incharge of

On Board Courier

Freight Number

Company

S. No.

Airway Bill No.

the air craft

Date of Arrival

Airport of Shipment

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Flight No. / date

Airport of Arrival

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Name and Address of

Name

&

Customs Department
Serial No. / date

Address

of

No. of Bags

Weight

Authorised Courier

1.
2.

3.

Total

Signature of On Board Courier /

Person incharge of aircraft.

FORM COURIER BILL OF ENTRY II (CBE-II)

(See regulation 5)
AUTHORISED COURIER MANIFEST
Name & Address of

Airport of

Flight No. /

Airport of

Customs Department

Customs Department

The Authorised

Arrival

Date

Shipment

Serial No. / date

Serial No. / date

(Courier import

Courier

Manifest CBE-I)

S.

Airway Bill

No.

No.

No.

Packages

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of

Weight

Description

Shippers

Consignees

of goods

Name

Name & Address

Value

CUSTOMS PREVENTIVE MANUAL (CENTRAL)

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1.
2.
Total

Signature of Authorised Courier.

FORM COURIER BILL OF ENTRY III (CBE-III)
(see regulation 5)
COURIER BILL OF ENTRY FOR DOCUMENTS
Name & Address

Airport

Flight No.

Of the Authorised

of arrival

Date of Arrival

Airport of

Customs Serial

Shipment

No. and date

Courier
Number of consignments

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Number of bags

i)

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Declaration

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.
I / We hereby declare that the goods imported as per this Bill of Entry include only documents of

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ii)

no commercial value and do not includes 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 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 IV (CBE-IV)

(see regulation 5)
COURIER BILL OF ENTRY FOR SAMPLE AND FREE GIFTS
Name & Address

Airport

Of the Authorised

of arrival

Flight No.

Date of Arrival

Airport of

Customs S. No. and Date

Shipment

Courier
S.

AWB

No. of

Consigne

Description

No.

No.

packag

es Name

of goods

es

and
Address

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Qty.

Invoice

Rate of

Assessa

CTH /

Value

Excha

-ble

Notifn

nge

value

. No.

(Sec.14)

Duty

CUSTOMS PREVENTIVE MANUAL (CENTRAL)

VOLUME I (GENERAL)

532

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 bonafide
commercial samples, prototypes of goods and bonafide gifts of articles for personal use of a
value not exceeding Rs.5,000/- (Rs. Five thousand only) 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.
I / We hereby declare that the contents of this Bill of Entry are true and correct in every respect

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iv)

and are in accordance with the Airway Bills, the invoices and other documents attached herewith.

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Signature and stamp of

Authorised Courier

Signature of Audit Officer

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Signature of Assessing 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

Airport

Authorised Courier

of arrival

S.

AWB

No.

No.

No.

Packages

(1)

(2)

of

(3)

Flight No.

Date of Arrival

Airport of shipment

Customs Sl. No.

& Date

Consignees

Descripti

Qty. No.

Invoice

Rate

Name

on

/ Wt.

Value

Exchange

(6)

(7)

(8)

&

Address

goods

(4)

(5)

of

of

Fright

Ins.

(9)

(10)

1.
2.
3.

Other

(11)

Landing

Assessable

CTH

Duty Rate /

ETH

Charges

Value (Rs)

Notfnn.

Amount

Notifn.

(Sec. 14)

No.

(13)

(14)

(12)

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for

Addl.

Duty

Total

Addl. Duty

Rate

Duty

Value

Amount

No.
(15)

(16)

(17)

(18)

(19)

CUSTOMS PREVENTIVE MANUAL (CENTRAL)

VOLUME I (GENERAL)

533

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)
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.
I / We declare that I / We have not received any other documents or information showing a

(ii)

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.
I / We hereby declare that the contents of this Bill of Entry are true and correct in every respect

(iii)

and are in accordance with the Airway Bills and the invoices and other documents attached herewith.

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I / We enclose herewith . . . . . .(number). of airway bills and . . . . . . (number).. of invoices

(iv)

for the aforesaid consignments with this Bill of Entry.

Signature and Stamp of

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Authorised Courier

Signature of Audit Officer

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Signature of Assessing 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 DOCUMENTS

Name and Address of Courier Company

Departure

Flight No. / date

Airport of shipment

Airport

__________________________________________________________________________________

S. No.

Airway Bill No.

Expected date of

Customs Department

Landing at

Serial No. / date

Destination

Name

and

Address

of

No. of Bags

Weight

Authorised Courier
1.
2.
Total

Signature/stamp of
Courier Co.
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.

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CUSTOMS PREVENTIVE MANUAL (CENTRAL)

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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 expert from India under any law for the time being in force.

Signature and stamp of

Authorised Courier
Signature of Proper Officer of Customs.
COURIER SHIPPING BILL I (CSB-II)
(see regulation 6)
COURIER SHIPPING BILL
____________________________________________________________________________________
Name & Address of the

Airport of

Flight No. /

Airport of

Customs Deptt .

Authorised Courier

Departure

Date

Shipment

Serial No. / Date

Airway

No.

of

No.

Bill No.

Packages

Weight

Description

Consignors

of goods

Name
Address

1.

3.

of

Shipment

Consignees
Name

and

Address

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4.

Declaration
i)

&

Port

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2.

Value

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S.

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 gifts 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

iii)

involved.

any prohibition or restriction on their export from India and no transfer of foreign exchange is

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

Courier Imports & Exports (Clearance) Regulations, 1998 Amendments

Please refer to Notification No. 54/99-Cus. (N. T.) dated 21st September, 1999 on the above
subject. This notification has effected significant changes in the Courier Imports and Exports (Clearance)
Regulations, 1998, the details of which are as follows:
(i)

The weight limit for courier/express material has been raised from the existing 32 Kg. to 70 Kg.

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(ii)

Sub-regulation (2) (e) of Courier Regulations, 1988, provides that the Courier Imports & Exports

(Clearance) Regulations, 1998, would not be applicable to export goods where the value of the
consignment is above rupees twenty-five thousand and transactions from the foreign exchange is
involved. After considering representations from the trade, it has now been decided to allow export of
goods of higher value, i. e. value exceeding Rs.25, 000/- through the courier mode subject to the
condition that GR Waiver or specific permission has been obtained from the Reserve Bank of India.
(iii)

Clause (d) of regulation 3 of Courier Regulations, 1998 defines free gifts as bona fide gifts of

articles for personal use of a value not exceeding Rs.25, 000/- has been found to be a difficult task.
Therefore, as a practical measure, the limit of Rs.25, 000/- for free gifts in a year has been changed to
Rs.25,000/- per consignment.
(iv)

The value limit of bona fide commercial samples and free gifts imported through the courier

mode has been raised from existing limit of Rs.2, 000/- to Rs.5, 000/-.
(v)

As per sub-regulation (5) of regulation 5 of Courier Regulations, 1998, the imported goods are

required to be cleared within the period of 30 days of the arrival of the said goods. In case of failure to do
so, the goods can be detained and disposed of by Customs. This regulation has now been amended to

(vi)

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provide that before disposal of the goods, notice would be given to the authorised couriers.
Sub-regulation (5) of regulation 6 of Courier Regulations, 1998, provides for goods to be exported

within a period of seven days of arrival of same in the Customs area. In case of failure to do so, the goods

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may be detained and disposed of by giving notice to the concerned courier. However, there can be cases
where it may not be possible to export within the said time limit due to genuine reasons such as bad
whether, cancellation of flights, which may be beyond the control of the authorised courier. To deal with

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such extraordinary situations, it has now been provided that the time limit of seven days can be extended
by the Assistant Commissioner of Customs in deserving cases.
(vii)

The requirement of furnishing security alongwith bond to the Commissioner of Customs by the

authorised couriers has been significantly lowered. It has now been decided that at four major
international airports of Mumbai, Delhi, Chennai & Calcutta, the authorised couriers would be required to
furnish the security of Rupees two lakhs in place of the existing requirement of Rupees five lakhs, and in

other cases (i. e. other than four major international airports), the security would be kept at Rupees one

lakh. Further, it has been decided to give an option of bank guarantee in lieu of National Saving

(viii)

Certificate, cash or postal security allowed earlier.

In the Courier Regulations, 1998, a limit was placed on the number of authorised couriers to be

registered at an airport. This limit has now been removed.

2.

It has been brought to the notice of the Board by the Ministry of Commerce that a present, the

permission for amendment in the Import General Manifest is given by the Assistant Commissioner of
Customs (Preventive) only, with the result that whenever he is absent, the authorised courier finds it
difficult to get the same amended. This results in delays. The matter has been considered and it has been
decided that the permission to amend the Import General Manifest could be granted by any Assistant
Commissioner of Customs on duty. Suitable administrative arrangements may please be made to
implement the above decision.
3.

Further, a number of references has been received in the Board pointing out that clearance of

express/courier material is delayed because of non-availability of Appraising Officer at night, when the
courier packages arrive. The matter has been considered by the Board and it has been decided that the
services of an Appraising Officer will be made available at the four major international airports, namely,
Mumbai, Delhi, Calcutta and Chennai at night. Necessary administrative arrangements may be made by
the concerned Commissioner of Customs and the Board may please be informed of the action taken.

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4.

The Circular No. 85/98-Cus., dated 13.11.1998 on the above subject stands modified to the

above extent.
[ Boards Circular No. 63/99-Cus., dated 24.09.1999 from F. No. 450/120/97-Cus. IV ]

Assessment and clearance of goods imported/ exported through courier mode

Please refer to Courier Imports & Exports ( Clearance ) Regulations, 1998, dated 9th November,
1998, issued by the Government of India vide Notification No. 87/98 Cus. ( N.T.), dated 9th November,
1998, and subsequent amendment vide Notification No. 54/99-Cus. (N.T.) dated 21st September, 1999.
The said Regulations have been examined by Committee on Subordinate Legislation of the Rajya Sabha
and certain suggestions had been received from the Committee.
2. The suggestions have been examined by the Board and it has been decided that :(i) All the Customs formations responsible for courier clearance will maintain a record of import of bona
fide samples imported through the courier mode in order to have a proper check on import of such
samples.
(ii) The Commissioners will take decision on an application for registration as an authorised courier within

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30 days of the receipt of such application along with all the relevant documents.

(iii) All the Commissionerates should prescribe records and accounts to be maintained by registered
authorised courier and they should ensure that these records/accounts are checked by Customs at

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regular intervals.

[C.B.E. & C. Circular No. 78/99-Cus., dated 19.11.1999]

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PROCEDURE FOR CLEARANCE OF COURIER PARCELS & OTHER MATTERS PERTAINING TO

IMPORTS / EXPORTS THROUGH COURIER MODE

1)

Registration of Courier Company:-

The registration of courier Company would take place through an application made by a person
intending to operate as an authorised courier. Such applications would be made in writing to the

Commissioner of Customs (Airport) where the goods are to be imported, for registration in this behalf.

Such application would also invariably be accompanied with a certificate issued by a scheduled bank or

such other proof acceptable to the Commissioner evidencing possession of assets of a value not less
than Rs.2 lakhs in case of registration at Mumbai, Delhi, Calcutta, Chennai & Rs.1 lakh in case of other
airports. After scrutiny of such application and enquiry which may be conducted for verification of the
particulars set out in the application and also such other enquires as the Commissioner may deem
necessary and on being satisfied that the applicant fulfills the requirements of registration, the said
applicant may be so registered as an authorised courier. The registration would be valid for a period of 3
years on renewal basis from time to time inaccordance with the procedure provided under the
Regulations. The applicant is also required to enter into a bond with a security of Rs.2 lakhs in cash or in
the form of postal security or national savings certificates or a bank guarantee pledged in the name of
Commissioner of Customs complying with the provisions of Customs Act 1962 and the Rules and
Regulations made there under. The conditions of the bond would also provide for recovery of duty, if any,
not levied or short levied, with interest if applicable on any goods cleared by the authorised courier which
in the opinion of the Assistant Commissioner of Customs, are not recoverable from the consignee.
IMPORTS
2)

IGM and noting:On arrival of the flight, the On Board Courier (OBC) or the person incharge of the Aircraft would

file copies of Courier Bill of Entry I (CBE) I in the prescribed format to the designated officer in the arrival

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hall of the Airport. He will in turn assign IGM No, already assigned to the particular flight and shall detain
second and third copy of CBE-I. The original, fourth and fifth copy shall be returned to the OBC or the
person incharge of the Aircraft or the representative of the airline (if the CBE I is filed by the person
incharge of the aircraft).
3)

While returning the copies the Officer shall put his dated signature alongwith the customs

stamp and also shall indicate the date, time of arrival. After handing over the copies of the CBE-I, he shall
attach third copy of CBE-I retained by him to the flight manifest filed by the Airlines and forward second
copy to the Courier Baggage Cell (CBC) officer.
4)

The OBC will submit the original CBE-I duly attested by the officer to the Noter posted in Courier

Cell who will be on duty round the clock. On receipt of this CBE-I, the noter shall affix the stamp
Received CBE-I on the original as well as the duplicate copy of CBE-I and put his dated signature with
time and open a file indicating the IGM number and file number. Noter shall also put his dated signature
on the fifth copy of CBE-I and return the same to the OBC or Airline representative.
5)

The individual courier company will file CBE-II with the noter in duplicate and on receipt of the

same, the Noter shall affix the stamp Received CBE-II on both the copies and put his dated signature

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with time and return the duplicate copy of the representative of the authorised courier. The original CBE-II
shall be kept in the respective IGM file by the Noter.
6)

On arrival of the courier parcels, the representative of the authorised courier shall file CBE-III with

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the noter in quadruplicate. On receipt, the noter shall assign separate Thoka numbers for these forms and
enter all the particulars in the noting registers and hand over all the copies back to the representative of
the authorised courier company. While assigning the Thoka numbers, the noter shall tally shipment

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details i.e., the number of shipments and number of packages with the CBE-II. Any discrepancy noticed
shall be brought to the notice of Superintendent, (Admin.) CBC immediately or on the next working day.
7)

Clearance of CBE-III:-

After noting of CBE-III, bags containing goods covered under CBE-III, i.e., documents shall be
screened by the CBC officer under the supervision of CBC Superintendent and if satisfied regarding the
contents, the same shall be allowed clearance after assessment, audit and Import Duty Free (IDF)

number assigned by the noter. The out of charge for these bags shall be given by the CBC

Superintendent after the IDF number has been assigned. If any goods other than the documents are

found in these bags, the same shall be transferred to be cleared under CBE-IV or CBE-V as the case
may be. However, if prohibited goods or such other sensitive goods are found, then the same shall be
detained by the CBC officer for further necessary action by the appropriate authority for which normal
detention receipt shall be issued by the CBC officer. However, no parcels shall be detained without the
approval of the Assistant Commissioner on duty. The Assistant Commissioner on duty shall also
periodically supervise screening and clearance of the CBE-III. The officer posted at the gate shall permit
removal of the bags after verifying the out of charge endorsement given on the CBE-III.
8)

Transferring of packages from Arrival to Courier Baggage Hall:After clearance of CBE-III the remaining bags shall be transferred from the arrival hall to the

courier baggage hall under the supervision of CBC officer. The CBC officer shall ensure that all the bags
landed are transferred to the courier baggage hall and certify to this effect on the third copy of the CBE-I
received from designated officer. This certified copy of CBE-I shall be handed over to the noter which will
be placed in the IGM file by the noter.
9)

Sorting :
The authorised courier companies are expected to bring the courier bags duly sorted out as per

the CBE-III, IV and V. However, if the courier company desires sorting of CBE-IV and V bags, the same
can be permitted by the CBC officer under the supervision of CBC Superintendent. It is clarified that

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during the sorting the authorised courier company is permitted only to transfer the parcels, from CBE-IV to
CBE-V of vice-versa. The officer supervising the sorting shall ensure that none of the parcels are opened
by the representative of the courier company during this sorting operation or by any other person. After
the sorting the authorised courier company shall file CBE-IV or CBE-V in the prescribed format to the
noter indicating the number of shipments and packages duly certified by the CBC officer. Any sort landing
or excess landing found during sorting shall be reported by the CBC officer. Each courier company will
maintain a register showing the number of bags, number of consignments and number of parcels
imported flight wise. After sorting, they will furnish the particulars to the CBC officer supervising the
sorting. The CBC officer shall check the particulars with CBE-IV and V including short landing / excess
landing report and after tallying the particulars shall counter sign the register. The said register will be in
the custody of the courier company and will be produced to customs authorities whenever called for. The
short landing / excess landing report shall be made in duplicate and the original copy shall be given to the
noter. The duplicate copy shall be handed over to the authorised courier company and the original shall
be retained in the IGM file after noting. The sorted out bags containing goods under CBE-IV shall be
retained at the Courier Hall. The bags containing goods covered under CBE-V shall be transferred under

10)

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Preventive escort to the courier terminal.

After the receipt of CBE-IV, CBE-V and the CBC officers report, the Noter shall allot the Thoka

number to each document after reconciling the same with CBE-II. If any discrepancy is found while

immediately or on the next working day.

11)

Clearance of CBE-IV:-

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reconciling, the same shall be reported to the Superintendent, CBC (Administration) of the Courier Cell

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After noting of CBE-IV, the representative of authorised Courier Company will present the CBE-IV
to the customs officer attached to courier cell on the same day or the immediate next working day. The
officer shall scrutinise the CBE-IV thoroughly, specially in relation to the description of the goods vis--vis
its weight, value, status of the importer, etc. After scrutiny, he shall select a minimum of 25% of the
shipments for 100% examination. The authorised representative of the courier will make-available the
selected consignments for examination. After examination, if found as declared, the CBE-IV shall be

assessed as per rules. In case of any discrepancy found at the time of examination or assessment, the

parcel may be detained after taking permission from the Assistant Commissioner of Customs, Courier

Cell. The parcels so detained shall be transferred to the courier terminal under Preventive escort on the
strength of transfer challan. After depositing the detained packages, the registration number given by the
custodian at the Courier Terminal shall be mentioned against the particular serial number of the CBE-IV.
The duplicate copy of the transfer challan showing the receipt of the Courier Terminal shall be handed
over to the noter who is turn shall keep it in the IGM file. The CBE-IV assessed by the officer shall then be
audited by the officer assigned for audit. After auditing, all the CBE-IV shall be put up to Assistant
Commissioner, Courier Cell for random check. The Assistant Commissioner, Courier Cell during the
random check may call for or inspect any parcel, if deemed necessary. Assistant Commissioner Courier
Cell will counter sign the CBE-IV in respect of parcels inspected by him. Thereafter DDRs shall be
prepared and after payment of duty by the Courier Company, the CBE-IV will be submitted by the
authorised representative of the Courier Company to the noter. The noter shall retain the original of the
CBE-IV and keep the same in the IGM file after giving IDF number for goods assessed duty free. He shall
give an endorsement on the duplicate copy of the effect Original Bill of Entry retained and put his dated
signature. The authorised representative of the courier company will then present the duplicate copy to
the concerned officer for issuing out of charge order. The officer shall then check the details of duty
payment and after being satisfied that all the above said formalities have been completed shall give the
endorsement out of charge and allow the physical removal of the goods by the authorised courier

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representative under this supervision. The duplicate copy shall be taken over by the concerned officer
and handed over to the noter. On receipt of the same, the noter shall place it in the IGM file after
connecting with the original already retained.
12)

Clearance of CBE-V:All the clearance of parcels of CBE V shall be effected only from the Courier Terminal located at

approved place. However, in exceptional cases, like in the case of Life Saving Drugs, which call for
immediate delivery, the goods can be cleared without depositing the same at Courier Terminal after
taking permission from Assistant Commissioner, Courier Cell. If clearance of such medicines is required
during night shift or on a holiday, the same can be done by the CBC officer and Superintendent with the
permission of Assistant Commissioner of Customs, in charge of the Airport Batch. Such clearances shall
be effected on part Bill of Entry. The procedure for clearance of parcels of CBE-V shall be the same as
CBE-IV. However, there shall be 100% examination of all the parcels and all the CBE-V shall be
countersigned by the Assistant Commissioner, Courier Cell. The goods covered by CBE-V predominantly
being dutiable goods, utmost care shall be exercised for assessment etc of these documents. The
Assistant Commissioner of Customs shall also closely monitor these assessments. In case of goods

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imported by Government bodies, Public Sector Undertaking Services, the parcels need not be examined
as a routine if all the documents are in order. In case any goods are to be detained for want of information
such as value, catalogue, write-up, etc. or for clearances under regular Bill of Entry in terms of para 3 (i)

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to (v) of the Regulation, the goods shall be detained with the concurrence of Assistant Commissioner,
Courier Cell. The packets so detained shall be handed over to the custodian under a detention memo.
The procedure for audit, payment of duty, retaining original, duplicate, out of charge shall be the same as

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of CBE-IV. However, since the clearance is effected at the Courier Terminal the duplicate will e taken
over by the delivery officer at the Courier Terminal delivery gate who will in turn forward the same to the
noter on the same day.
13) Re-shipment:-

Goods consigned to a person or firm in India shall be dealt on merit. The permission for reshipment shall be given by the Assistant Commissioner / Additional Commissioner or Commissioner

depending upon the value. After the order for reshipment is passed by the appropriate authority, the

details of the parcel shall be entered in a separate reshipment register maintained at the courier cell and

each reshipment order will be assigned a number. The packages ordered to be reshipped will be
collected from Courier Terminal warehouse situated at the approved place by the courier company under
escort of Customs Officer posted at the Courier Cell. The reshipment number assigned to the respective
parcel shall be given to the Express Industries Council of India (EICI) at the time of withdrawing the parcel
for reshipment and closing the entries at the EICI register. Thereafter, the parcels shall be escorted by the
Customs Officer, and the same will be deposited at the reshipment Warehouse. The escorting officer
shall obtain the endorsement of warehouse officer in the reshipment register and also note down the
corresponding warehouse register number in the reshipment register. On the next day of depositing the
package with warehouse officer, from courier cell will again obtain the reshipment details from warehouse
officer and close entry in the reshipment register. Before taking the parcel from EICI warehouse, the
escorting officer shall obtain confirmation in writing from the Courier Company that the parcel shall be
exported within 24 hrs from the time of depositing of the package in reshipment warehouse. However, the
delivery of the package by warehouse officer shall be done only after the registered courier completes the
Courier Shipping Bill (CSB) procedure. The assessing officer of CSB II shall ensure safe handing over of
the courier bag containing re-shipment parcel to the Airlines.
14) Re-shipment of misrouted shipments:-

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The procedure of reshipment of misrouted shipments shall be as per para above. However the
permission for reshipment shall be granted by Asst. Commissioner Courier Cell if satisfied that the reshipment is on account of mis-route only.
15) Clearance of detained goods part Bill of Entry:Goods which have been detained for want of necessary information other than those covered
under the category of the goods covered by Para 3 of the Regulations shall be allowed to be cleared on
part Bill of entry. In such cases, the authorised courier shall file part Bill of entry IV or V as the case may
be with the noter. On receipt of the part Bill of entry, the noter shall make an endorsement against the
respective Serial No on the relevant original parent Bill of entry. In this regard the noter will affix a stamp
Part Bill of Entry filed on . . . . . . . and assign the same Thoka number by hand and put his dated
signature. When detained packages are to be examined, the assessing officer shall ask the custodian to
forward the same by giving endorsement Please Forward on the copy of the respective Bill of Entry.
Thereafter the assessment & delivery shall be completed as per the usual procedure. The original & the
duplicate also shall be retained by the Noter and kept in the respective IGM file.
16) Procedure for dealing with goods not covered by Regulations:-

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Registered Couriers are not expected to carry goods, which are not covered by the Regulations.
Hence for violation of the regulations, permission for clearance or confiscation of such goods shall be
decided as per the merits of the case by the appropriate authority.

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17) Refund:-

The claims of refunds arising out of assessments made at the Courier cell shall be attended by
the Courier cell. In order to ensure speedy disposal of refund claims an officer will be specially assigned

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for this task. As soon as the claim is received, the officer shall enter the particulars of the claim in the
refund register and assign file number. In many cases it has been noticed that the refund claims are not
as per the proforma in Form A (as prescribed under Section 27 of Customs Act,1962). The officer upon
receipt of all the claim shall scrutinise to see whether the claim is in order and whether all the required
documents are enclosed. If found in order, the same shall be processed immediately and finalised within
15 days. If the documents furnished are insufficient a letter calling for the required documents shall be

sent to the claimant within 1 week of the claim with specific instructions to furnish the documents within 7

days failing which the claim will be liable to be rejected. After the expiry of the time limit, the file shall be

put up for rejecting the claim as unsubstantiated. Many cases of claims by individuals are noticed in
Courier cell wherein the claim is made by way of a simple request letter. In such cases the officer shall
verify whether prima-facie the claim can be allowed or rejected. If the claim merits rejection then the
person shall be intimated by way of a letter from the Assistant Commissioner of Customs giving the
reasons thereof and in other cases proforma of Form A shall be sent to the claimant for resubmission of
the claim in the said proforma. The refund claim if admissible, shall be sanctioned by Assistant
Commissioner, Courier Cell and the file forwarded to Assistant Commissioner, Administration for further
action. In case of rejection, an appealable order shall be issued to the claimant.
18) Adjudication:In order to facilitate speedy clearance of courier parcels for violation of ITC Regulations of minor
value, on request from courier company adjudications thereof can be done by the Assistant
Commissioner (in their adjudication competence) on the Bill of entry itself. In such cases, the courier
company, being authorised agent of the importer may give he following endorsement on the Courier Bill
of Entry As authorised agents we accept the value determined and also agree with the adjudication
proposal in this form. In this regard we waive Show Cause Notice and Personal Hearing . However it
may be noted that these adjudications shall be restricted only to minor offences and shall not be extended

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to Regular Bills of entry and adjudications above the level of Assistant Commissioner shall be done in
accordance with law and procedure.
19) Transfer of packages from Courier baggage hall to Courier Terminal:Each courier company shall present two copies of transfer challan along with 2 copies of list of
packages (that is extra two copies of courier bill of entry V) to the escorting officer supervising the
escorting. The escorting officer shall check the number of packages with reference to the entries
mentioned in the challan and Courier B/E file of respective-couriers. A register shall be maintained in
Courier cell where transfer challans shall be entered and running serial numbers will be assigned to each
transfer challan. Packages shall be put in the bags (Courier wise) and loaded in the vehicle with door and
lock facility. When all the bags are loaded in the vehicle, the escort officers from courier cell posted for
escorting the goods shall lock/seal the vehicle and escort the vehicle to the Courier Terminal. There, the
escort officer shall present the challan showing the permission for transfer and hand over two copies of
challan and details of packages (CBE V) to the custodian. All packages shall be unloaded in warehouse
of Courier Terminal. After satisfying himself the custodian shall retain one copy of the challan and one
copy of the details of packages (CBE V) and return the other copies of detailed list of packages (CBE V)

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and transfer challan to the escort officer after duly acknowledging the receipt of the packages mentioned
therein. The escort officer shall return the acknowledged copy of challan to courier cell for record. The
same procedure shall be followed in respect of packages detailed in CBE IV.

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20) De-registration:-

Para 14 of the regulations provides for actions against the authorised courier. As and when
instances are noticed which call for actions proposed in the said para, the same shall be brought to the

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notice of the Commissioner immediately for examining the case for suspension and conducting inquiry.
21) Disposal of uncleared goods:-

Para 5 of the Regulations provides that any imported goods not cleared after the expiry of a
period of 30 days of the arrival of the goods shall be disposed off by the Customs after issuance of notice
to the authorised Courier. Presently, since all the detained goods will be lying with the custodian at the
Courier Terminal, the officer posted for disposal of goods in the courier cell shall take regular inspection

of the register maintained by the custodian and identify such packages and direct the custodian to

handover the packages to customs along with the copies of detention memo. The packages so handed

over shall be examined and forwarded to disposal unit after obtaining the order for confiscation from the
Asst. Commissioner Courier Cell. The action for disposal of these parcels shall be initiated by the disposal
sections by following the procedure stipulated in this behalf.
22) The maintenance of Detailed Duty Receipts ( DDRs ) shall be attended by courier cell:The DDRs will be in the custody of Superintendent Administration Courier cell or officer specially
assigned by him in this regard. On each working day DDRs will be distributed to the officers attending the
assessments. At the end of the day the DDR books shall be returned to the Superintendent Admin or
officer assigned with the duty collection statement in respect of each DDR. The courier cell shall also
maintain a register showing all the particulars of collection of duty, redemption fine and penalty. The
customs copy of DDR book (triplicate) shall be forwarded to Administration for audit and record.
EXPORTS
23)

Hitherto exports of parcels carried by On Board Courier were having the status of baggage. As

per the new regulation, the courier parcels can be exported through On Board Courier or directly through
Airlines. Para 6 of the regulation stipulates 2 types of shipping bills i.e., courier shipping bill CSB-I and
CSB-II. While CSB I is purely for documents, CSB II are for other goods namely: (1) Bonafide commercial
samples, (2) Prototypes of Goods, (3) Bonafide gifts or articles of 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

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restriction on their export from India and no transfer of foreign exchange is involved. The limit of
Rs.25,000/- shall not be applied to such export consignments where guaranteed Remittances (G. R.)
waiver or specific permission to that effect has been obtained from RBI.
24)

Registration of CSB-I and CSB-II

The Export Courier Cell shall maintain two separate registers for registering CSB I and CSB II

respectively. On presentation of the Shipping Bill in triplicate, the ECC shall enter the particulars in the
registers and assign a running serial number on all three copies by a numbering machine. The number
shall be changed on every first of January.
25)

Clearance of CSB-I
Goods covered by CSB I shall be cleared straightway without examination but only by screening.

The representative of the authorised courier company shall intimate the officers posted in export courier
cell the time of screening of bags by the Airlines Security. In order to avoid duplication of work and to
facilitate faster clearance, the officer posted at export courier cell shall supervise the screening at airline
screening machinery and in case of doubt, examine the bag/parcel. If found in order CSB I shall be
endorsed passed for shipment by the officer which will be countersigned by Superintendent Incharge of

26)

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export courier cell.

Clearance of goods covered under Courier Shipping Bill II (CSB-II):-

On receipt of the CSB-II, the officer posted at ECC shall scrutinise the CSB with respect to

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description, value and other relevant details. During the scrutiny, the officer shall select parcels for
examination not exceeding 25% of the consignments. If a particular consignment contains more than one
package, the examination of the consignment shall be restricted to 10% of the number of packages. After

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selection, the officer shall direct the authorised representative of the courier company to produce the
parcel for examination. If, on examination, the goods are found to be as declared and in order, the officer
shall make an endorsement against the particular consignment so examined examined. If any
discrepancy is noticed, the parcel shall be detained and a report regarding the discrepancy be submitted
to the Assistant Commissioner, Courier Cell or Assistant Commissioner on duty for further orders. The
officer shall also make an endorsement detained in CSB-II against the particular consignment.

Thereafter, the CSB-II shall be endorsed Passed for Shipment (number of) bags and the original copy of

CSB- II shall be retained. Thereafter, the authorised representative of the courier shall be directed to

handover the packages to the airlines. Before starting the examination, the officer shall inspect the
complete lot of bags and ensure that all the bags have been security checked by the airline and bear the
airline security checked stickers. During the inspection of the lot, if the officer feels it necessary to open
any other bags which is not selected for examination, the officer may open the doubtful packages.
However, this shall be exercised judiciously and should be kept to the minimum. He should also ensure
that maximum limit of 25% examination should not be exceeded. After the bags are opened for
examination of the selected consignments, the bags shall be taken back to the airline security check
under the supervision of the examining officer and have the bags security checked. The assessing officer
shall also ensure that only the bags covered by the particular shipping bill are handed over to the airline
for shipment. The duplicate and the triplicate copy of the CSB-II shall be handed over to the authorised
representative of the courier who will obtain the shipment endorsement on the duplicate copy and return
the same to the officer attending the assessment. The officer in turn shall attach original and duplicate
and forward it to the noter on the next working day for record. The noter shall maintain the record day
wise of all the CSBs.
27)

Amendment of shipment Flight details :In the event of airlines not accepting all the bags, endorsement to this effect shall be taken from

the airline. If the remaining bags can be exported by some other flight on the same day, the authorised

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