Home Acts & Rules Customs Regulations Courier Imports and Exports (Clearance) Regulations, 1998 This
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Regulation 3 - Definitions - Courier Imports and Exports (Clearance) Regulations, 1998Extract REGULATION 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 international transportation of the goods on express door to door delivery basis and is registered in this behalf by a 1 [Principal Commissioner of Customs or Commissioner of Customs, as the case may be]; (b) documents include any message, information or data recorded on paper, cards or photographs and 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 bona fide commercial samples and prototypes of goods supplied free of charge of a value not exceeding [fifty thousand rupees] for exports or [ten 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 bona fide gifts of articles for personal use of a value not exceeding rupees twenty-five thousand [for a consignment] in case of export goods [rupees ten thousand] for each consignment 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; (da) Form means Form appended to these regulations; 2 [(db) Goods and Services Tax Identification Number (GSTIN) means the number assigned under rule 3 of the Goods and Services Tax Registration Rules, 2017 ; ] (e) the words used and not defined in these Regulations but defined in the Customs Act, 1962 (52 of 1962) shall have the meanings respectively assigned to them in that Act. ---------------- Notes:- 1. Substituted vide Not. 56/2014 - Dated 6-8-2014 2. Inserted vide Not. 66/2017 - Dated 30-6-2017
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