Regulation 3 - Application - Customs (Verification of Identity and Compliance) Regulations, 2021

3. Application. (1) These regulations shall apply to the following class of persons who are newly engaging in import or export activity after the commencement of these regulations:- (i) Importer; (ii) Exporter; (iii) Customs Broker: Provided that the Commissioner of Customs may select any person, who may have engaged in import or export activity or availed or claimed the benefits mentioned in sub-clause (a) to (f) of clause (i) of sub-section (3) of section 99B of the Act or engaged as a Customs Broker in such activity or in availing or claiming such benefits prior to the commencement of these regulations and these regulations shall apply to such person. (2) These regulations shall not apply to the Central Government, State Governments and Public Sector Undertakings. (3) The person selected shall be informed about such selection immediately through the Common Portal, to the extent available, and in other cases, through such means as deemed appropriate by the Commissioner of Customs.