Explain the procedure of clearance for imported goods through courier?
A.30 Following procedure has to be followed for clearance of imported goods through courier:
1. On arrival of imported goods at the airport on board courier or the person in charge of
aircraft shall file a Courier Import Manifest in Form courier bill of entry.
2. Authorised courier shall file another courier bill of entry -II with the proper officer.
3. After that authorised courier shall file a bill of entry on the basis of type of goods
a) Bill of entry in Form CBE III for documents
b) Bill of entry in form CBE IV for samples and free gifts
c) Form CBE V for dutiable goods. In this case bill of entry may be filed in regular
form as given in bill of entry (Form) Regulations 1976. Importer or Custom
house agent may file such bill of entry. Filing of this bill of entry will be
required to avail benefit of CENVAT credit because if a single bill of
will be filed for all imported goods credit cannot be availed.
4. In the following cases bill of entry will be filed in the form prescribed in the bill of
entry (form) Regulations 1976:-
Clearance by 100% EUO's/EPZ's under exemption.
b) Import under any export promotion scheme such as EPCG,DEPB or DEEC.
c) Import against licence.
d) Goods imported by a related person as per Rule 2 of Customs Valuation
Goods for which proper officer so directs.
5. Authorized courier shall present all the imported goods to the proper officer for
examination and assessment.
Normal provisions of assessment shall apply in this case also.
6. If goods are not cleared within 30 days from the date of arrival such goods, than
the goods shall be detained by Customs officer and shall be disposed of after
issuing a notice to the authorised courier. Any shortage on account of storage
and holding charges shall be recovered from authorised courier.
7. As per Circular No.85\98 F.No450\120\97 F.No.450\120\97 dated 13-11-98
the goods that are not covered under courier regulations & if they are brought
by courier, separate bill of entry may be filed and such goods may be assessed
and cleared as normal air Cargo.
If any misdeclaration in description, quantity or valuation is noticed at the time
of examination, than it may be dealt with severe action. In addition, prosecution,
fine and penalty may be considered.
8. As per Circular No. 63/99 dated 24-09-99 if amendment in Import general manifest
is required, permission may be taken from any Assistant Commissioner of
Customs present on duty. Services of appraising officer will be made available at
the four major airports namely Mumbai, Delhi, Calcutta and Chennai at night to
avoid delay in clearance.