Courier Imports and Exports (Clearance) Regulation, 1998 —
Assessment of clearance of goods imported/exported through courier mode
Circular No. 85/98-Cus., dated 13-11-1998
[From F. No. 450/120/97-Cus. IV]
Government of India
Ministry of Finance (Department of Revenue)
Central Board of Excise & Customs, New Delhi
Assessment of clearance of goods imported/exported Subject
: through courier mode - Courier Imports and Exports (Clearance) Regulation,
1998 - Regarding.
I am directed to refer to the Courier Imports and Exports
(Clearance) Regulation 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.
In this connection attention is drawn to Board’s earlier 2.
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.
The main features of new Courier Imports and Exports 3.
(Clearance) Regulations are as follows :
It contains procedure (i) for clearance of imported goods
as well as goods to be exported through courier mode.
The facility has been extended to customs airports at (ii)
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
charge of the Aircraft (Commander of the aircraft) or his representative. In
that case the Courier Import Manifest is required to be signed by the person in
charge of the Aircraft and he will be responsible for any mis-declaration.
(iv) The earlier regulations covered only the goods carried
by incoming passenger flights on behalf of the Couriers for a commercial
consideration. The condition that the goods should be brought only by passenger
flights have been waived. Now the goods can be brought in or sent by passenger
flights as well as cargo flights.
In the new regulation 11, the amount of security to be (v)
deposited by the authorised courier with the Commissioner of Customs has been
enhanced from Rs. 1 lakhs 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.
In new regulation 10(3), the validity of registration of
the (vi) authorised courier has been raised from 1 year to 3 years and the
renewal of registration will also be for three years as against existing
rewnewal 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 or 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 registeration of authorised courier pending enquiry by
Commissioner of Customs.
The new regulation 14(2) provides for an appeal to be
filed (x) by the authorised courier before Chief Commissioner of Customs against
the orders 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 may authorise one officer of Deputy Commissioner/Additional
Commissioner rank for the purpose of appeal under this sub-regulation.
The goods which are not covered under courier regulation 4.
and if they are brought by the same courier, separate Bill of Entry may be filed
in the form prescribed vide Bill of Entry (Forms) Regulations, 1976 and such
goods may be assessed/examined and cleared as normal air cargo.
As the clearance of goods imported under courier 5.
clearance is allowed on selective scrutiny of documents and goods and
examination is done only on random selection basis, the mis-declaration in
description, quantity or valuation when noticed may be dealt with severally and
in suitable cases prosecution in addition to fine and penalty may be
considered.
These instructions may kindly be brought to the notice 6.
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.
7.Kindly acknowledge the receipt of this Circular.