Customs — Procedure for assessment and clearance of Import/Export of Goods by Courier Mode at Air Cargo Complex, Bengaluru International Airport, Bengaluru - Customs - Trade Facility: 28/2016

OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS, AIR CUSTOMS COMMISSIONERATE, C.R.BUILDING, QUEEN'S ROAD, BENGALURU- 560001. C. No. VIII/48/380/2016 BACC Courier Date: 30.09.2016 Trade Facility: 28/2016 Sub: Customs - Procedure for assessment and clearance of Import/Export of Goods by Courier Mode at Air Cargo Complex, Bengaluru International Airport, Bengaluru- Reg. The assessment and clearance of import and export of goods through Courier mode is governed by Courier Imports and Exports (Clearance) Regulations, 1998 read with the provisions of the Customs Act, 1962. This Standing Order shall be read in conjunction with the provisions of the Customs Act 1962, Courier Imports and Exports (Clearance) Regulations 1998, relevant Circulars, Instructions of the Board and this office issued from time to time. 2. Authorised Courier as defined under Regulation 3 (a) of Courier Imports and Exports (Clearance) Regulations, 1998 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 by a Principal Commissioner of Customs or Commissioner of Customs, as the case maybe. The import and export of courier cargo is handled in the premises of the Custodians appointed for this purpose in terms of Section 45 of Customs Act, 1962 and Handling of Cargo in Customs Areas Regulations, 2009. Under the jurisdiction of Principal Commissionerate of Customs, Air Cargo Airport, Bangalore two Custodians are appointed at Bangalore International Airport to handle Import and Export of Courier parcels. M/s DHL (India ) Pvt. Ltd are custodians of the DHL Courier Terminal for clearance of import and export courier clearances of their cargo as Authorised Courier. M/s. Express Industry Council of India are the custodians of EICI Courier Terminal located in the Basement of AISATS Air Cargo Complex for clearance of import and export courier clearances of cargo of all the Authorised Couriers other than M/S. DHL. PROCEDURE FOR CLEARANCE OF COURIER IMPORTS : 3.1 Arrival of Goods: 3.1.1 On arrival of the aircraft, the onboard courier or the person-in-charge of the aircraft or the Authorised Courier shall file a statement of Courier Parcels carried in the form CBE-I duly indicating the IGM No allotted to the aircraft in the EDI. Such CBE-I shall be filed in triplicate. The Noting Clerk of the Courier Cell concerned (DHL or EICI) shall allot the Serial Number as per the Register maintained for this purpose on the said CBE-I and retain the Original CBE-I and hand over the duly endorsed duplicate copy and the Triplicate Copy of CBE-I. The person filing the CBE-I shall hand over the duplicate copy of CBE-I to the Custodian along with the courier cargo and retain the Triplicate. Thereafter the Authorised Courier/Couriers shall file the Courier Import Manifest in the form of CBE-II in Triplicate in respect of the cargo imported by them in the said aircraft corresponding to the CBE-I with the Noting Clerk. The CBE-II filed by the Authorized Couriers shall correspond to the CBE-I and the IGM No of the said CBE-I and clearly indicate the details of MA WB No., No. of Packages and Weight under each category of CBE-III, IV, V and Bills of Entry under Bill of Entry Regulations, 1976 and HA WB Nos of the individual consignments along with the details. The Noting clerk shall make the entries of MAWB, IGM No. and CBE-I No. etc in the Register maintained for the purpose and shall allot the Serial No. for the CBE-II. The Noting Clerk shall retain the Original CBE-II and return the Duplicate and Triplicate copies. The Authorised Courier shall hand over the Duplicate copy of the duly endorsed CBE-II along with the complete list of courier parcels under each category of CBE-III, CBE-IV, CBE-V and regular Bills of Entry to the Custodian and retain the triplicate copy. 3.1.21 It may be noted that CBE-III, IV and V are to be filed flight-wise so that these Courier Bills of Entry are easily reconcilable with the CBE-I and CBE-II. For this purpose CBE-III/ CBE-IV/CBE-V should invariably contain details of CBE-II No. and date. The Inspector of Customs (Courier) shall carry out this reconciliation, which shall be ensured by Superintendent of Customs (Courier). 3.2 Sorting of goods: 3.2. 1 As stipulated in the Regulations, goods duly sorted out in the different categories such as documents, samples and free gifts, dutiable or commercial goods packed separately in clearly identifiable courier bags (as per CBE-III,CBE-IV,CBE-V) shall only be imported by the Authorised Courier. However, if the courier company, for any reason, are required to son the goods after arrival, in the category of CBE-IV and CBE-V, they may do so under proper intimation to the Superintendent in charge of the Courier Cell under customs supervision. This sorting would only be limited to the extent of transferring the parcel from CBE-IV to CBE-V or vice-versa, as the case may be. In no case the parcel should be opened during the process of sorting. Any short-landing or excess landing found during sorting or otherwise shall be intimated immediately to the Superintendent in the prescribed Proforma. It may also be noted that Courier Bags shall be opened only after filing of CBE-II. 3.3 Filing Of documents for assessment and clearance: 3.3.1 After sorting of the cargo, the authorized courier company shall file the CBE-III, CBE-IV, CBE-V in the prescribed format in quadruplicate, to the Noting Clerk. The Noting Clerk shall maintain Noting Registers in the prescribed format in respect of CBE- III, CBE-IV, CBE-V. He shall sign the Bill of Entry after putting running serial number and date with numbering machine. Alteration of Bill of Entry number once assigned or any other amendment shall not be allowed without the permission of the Assistant / Deputy Commissioner (Courier). 3.4 Filing of Courier Bill of Entry -III (CBE-III) for clearance of Documents 3.4.1 In respect of documents not liable to any duty, the representative of the Authorized Courier shall file form CBE-III, in quadruplicate, for duty free clearance. A single CBE - Ill may be filed for the clearance of any number of such goods imported by the Authorized Courier on a particular flight. However, the actual nature of the document, which may be letters, brochures etc, should be specified for the purpose of clearance. The CBE-III shall be presented to the Noting Clerk who will note and assign Serial No. (Bill of Entry No.) in the Register prescribed for this purpose. After Noting and assigning Bill of Entry No. the CBE-III will be handed over to the Authorised Courier. The Authorised Courier will then submit these copies to Superintendent- in- charge of Courier Cell who will retain the original and duplicate copy, acknowledge the receipt on fourth copy and return the third and fourth copy to the Authorised Courier. 3.4.2 Clearance of documents covered under CBE-III shall be on the basis of inspection without any assessment of documents. However the proper officer of customs in charge of the examination may examine the documents at random or where he feels that examination is required to be done and in strict compliance with the instructions for examination issued vide Circular No. 23/2006-Cus dated 25.08.2014.Any discrepancy noticed during inspection/examination will be brought immediately to the notice of Deputy/Assistant Commissioner (Courier). 3.4.3 In case the package requires detention it will be deposited with the warehouse officer who will issue a serially numbered Detention Receipt (DR) which will also carry the Courier Bill of Entry No. and the Sr. No. 3.4.3 In respect of those consignments were no discrepancy is found after x-ray the inspector (examination) shall sign the Courier Bill of Entry as an indication of having x- rayed the documents. The Shift Superintendent after verifying the declarations and examination report of the inspector shall give out-of-charge on duplicate copy of Courier Bill of Entry. He will necessarily endorse the serial numbers of those consignments in the CBE-III for which out-of-charge is given. 3.4.5 Thereafter the Authorised Courier will hand over the duplicate copy of CBE-III to the custodian who will permit the clearance on the basis of the out-of-charge order given by the Customs. The gate-pass of all Courier goods shall be maintained by the custodian for the discharge of goods. Under no circumstances should the Custodian or the Authorised Courier or the Authorised Agent detain the goods which have been given out- of charge by the Customs. 3.4.6 In the case of M/S DHL the Authorised Courier (the practice and facility of the Custodian giving the delivery after obtaining the out-of-charge endorsement on the Courier Bill of Entry has been withdrawn with effect from 19/05/2015) -M/S DHL, the authorised Courier will hand over the original copy of the CBE-III to the Noting Clerk and the duplicate would be submitted to the Customs Officer who will permit the clearance on the basis of the out-of-charge order given by the Shift Superintendent of Customs. The gate-pass of all Courier goods shall be then handed over to the custodian for the discharge of goods. After all the consignments have been given out-of-charge the custodian shall make an endorsement in this regard and the duplicate copy will be returned to the Noting Clerk. This shall then be attached to the Original Courier Bill of Entry. 3.5 Courier Bill of Entry-IV (CBE-IV) for clearance of bonafide commercial samples and bonafide gifts 3.5.1 In respect of bonafide commercial samples and bonafide gifts entitled to exemption from custom duty under various customs notifications, the representative of the Authorized Courier shall file Form CBE-IV in quadruplicate. If the Authorised Courier wishes to file an extra-copy for submission of the same to the custodian he may file a Courier Bill of Entry in quintuplicate. A Single CBE-IV may be filed for the clearance of up to 10 consignments of such goods- imported by the Authorized Courier on a particular flight. 3.5.2 After noting of CBE-IV, the Authorised Courier shall submit the copy to the Shift Superintendent for assessment to ascertain that the goods are entitled to exemption as bonafide samples or gifts as the case may be. In case of any doubt regarding the admissibility of duty exemption in the category of bonafide samples or gifts the appraising officer may call for the document or any such information required for assessment of value or nature of goods or may request the Superintendent (Examination) for necessary verification at the inspection/examination stage. The Assessing Superintendent shall endorse on the reverse of the CBE-IV a detailed examination order for the examination of the goods. 3.5.3 The Assessing Officer may raise a query on the CBE in respect of such consignments where further information is needed or verification is desired: In respect of the other items in the CBE the Assessing Officer will clearly endorse on the CBE ......of consignments containing .......packages assessed sign and put the signature stamp. After assessment by the Assessing Officer, the CBE will be handed over to the Authorised Courier, who will submit the same to the proper officer of customs in charge of the examination of the Courier Cell. Clearance of such goods shall be after the examination of the goods on the basis of the examination order and on the basis of %age examination as prescribed in the instructions for examination issued vide Circular No. 23/2006-Cus dated 25.08.2006 and instructions for examination issued by this office dated 8/2014 dated 08/05/2014. 3.5.4 All the goods shall be k-rayed 100% package-wise to ascertain the contents of the packages with reference to the details of the CBE. The Inspector of Customs shall scan the packages and the proper officer of customs in charge of the examination shall examine the goods as per the examination order and the instructions issued for examination as stated above under the supervision of the Superintendent and will make an endorsement of having the goods and also record his examination report on the reverse of the CBE and the same shall be put up to the Superintendent -in-charge of the Courier Cell. Aliy discrepancy noticed should be immediately brought to the notice of the Assistant / Deputy Commissioner (Courier). 3.5.5 In case any duty liability arises during the course of the assessment by the customs or after the examination of the goods the assessment should be so made and the duty calculated accordingly. The procedure for the payment of duty and the clearance of the goods shall' be the same as prescribed for dutiable goods and as per the provisions of the Customs Act 1962. 3.5.6 After x-ray and examination , the goods requiring detention for any reason would be handed over to the warehouse in-charge under the prescribed Detention Receipt and entry would be made in the detention register /warehouse register. Relevant CB/E number should be mentioned in the Detention Receipt. The detained goods should be cleared subsequently in the manner prescribed for clearance of the detained goods. As stated above detention of the goods would be only on the order of the Customs and not by the Custodian or the Authorised Courier or their Authorised Agent. Any retention of the goods by either the Custodian or the Authorised Couriers the Customs will in no way be responsible. 3.5.7 In respect of the goods allowed for clearance, the Superintendent-in-charge of Courier Cell will give out -of -charge on duplicate copy of Courier Bill of Entry. While giving out-of-charge, the Superintendent shall clearly mention the number of consignments /shipments and packages for which the out-of-charge is given. Thereafter, the' Authorised Courier(except M/S DHL) will hand over the duplicate to the custodian ,who will allow clearance on the basis of out-of-charge order given by the customs. The gate officer while allowing clearance will tally [verify the consignments/shipments and packages being cleared with corresponding entry in the duplicate Courier Bill of Entry and gate-pass or any other such documents on which goods are discharged by the custodian. 3.5.8 The third and fourth copy of Courier Bills of Entry shall be retained by the Authorised Courier for their own purpose and onward forwarding to the clients. In the case of M/S DHL the Authorised Courier (the practice and facility of the Custodian giving the delivery after obtaining the out-of-charge endorsement on the Courier Bill of Entry has been withdrawn with effect from 19/05/2015) will hand over the original copy of the CBE-III to the Noting Clerk and the duplicate would be submitted to the Customs Officer who will permit the clearance on the basis of the out-of-charge order given by the Shift Superintendent of Customs. The gate-pass of all Courier goods shall be then handed over to the custodian for the discharge of goods. After all the consignments which have been given out-of-charge the custodian shall make an endorsement in this regard and the duplicate copy will be returned to the Noting Clerk. This shall then be attached to the Original Courier Bill of Entry. 3.6 Courier Bill of Entry. V (CBE-V) for clearance of dutiable goods 3.6.1 For clearance of dutiable goods, the representative of the Authorized Courier shall file form CBE- V in quadruplicate or if the Authorised Courier wishes to file an extra copy for submission of same to the custodian he may file B/E in quintuplicate. A single CBE-V may be tiled for clearance of up to 10 consignments or for one consignee. The Consignments of value upto shall only be cleared in CBE-V. For clearance of consignments covered under (i) to (vi) under the second proviso to Regulations 5 Of CIER 1998 individual regular Bill of Entry in the form prescribed in the Bill of Entry (Forms) Regulations ,1976 shall be filed. 3.6.2 The Courier Bill of Entry after noting along with all the required documents such as commercial invoice, air-way bill, packing list, and any other document that may be required like catalogue, technical write-up ,chemical composition certificate(wherever required)shall be put up to the Appraising Officer/ Superintendent of Customs (Courier) in charge of assessment, who shall assess the CBE in accordance with the Customs Tariff and Foreign Trade Policy/Procedure, etc as well as after taking into consideration the alerts issued in respect of the items/parties, etc. 3.6.3 During the course of assessment of Bill of Entry, if the Superintendent of Customs, (Courier) in charge of assessment comes to the conclusion, in terms of the Customs Valuation Rules or any other information at his disposal that the declared value is low, the same may be enhanced by the said Superintendent of Customs (Courier)only after consent of consignee or the concerned Authorized Courier or Authorized Agent and such consent may be obtained on the Courier Bill of Entry itself. In all such cases of where the value is proposed to be enhanced and the importer or the authorized courier does not acquiesce such enhancement of value, it is required that Assessment Order or Speaking Order is passed within 15 days of the assessment. In cases where the under valuation or incorrect classification is resorted to with an intent to evade payment of duty by way of mis-declaration or suppression of facts adjudication proceeding would be resorted to. The Courier Bill of Entry or the Regular Bill of Entry shall be marked either for first-check or second check appraisement. 3.6.4 In the case of Appraisement under the first-check the Assessing Officer will endorse the detailed examination order on the reverse orthe CBE and the same will be countersigned by the Assistant / Deputy Commissioner. The goods shall be scanned and examined by the Inspector of Customs under the supervision of Superintendent as per the Boards Circular No. 23/2006 dated 25/08/2006 and the Standing order No. 8/2014 dated 08/05/2014 and shall make an endorsement of the scanning of the goods and also record the detailed examination report on the duplicate copy of the CBE. 3.6.5 The CBE with the endorsement of scanning of the goods and the examination report will be presented to the Assessing Officer for assessment. The CBE shall be returned to the representative of the Authorised Courier for payment of duty. The dealing Assistant /Dispatch Clerk shall ensure that the original Bond/Bank Guarantee, note sheet etc, if any, are detached. Any formality regarding Licensing etc., if required, will also be completed before handing over the CBE/Bill of Entry. The authorized representative of Courier shall pay the duty. The duty paid CBE shall be presented to the Noting clerk for making necessary entries in the register. He will then detach the original CBE and return the 2nd, 3rd and 4th copy of the CBE- V along with the copies of the TR-6 Challan to the Authorized representative of courier. The Inspector of customs shall endorse the particulars of payment of duty on the second copy of the CBE-V and check the endorsement that the goods have been scanned. The out-of-charge will be given by the Assessing officer in the case of the first-check examination. 3.6.6 In cases of appraisement under 2nd check, the CBE will be presented to the Appraising Officer After assessment of the Bill of Entry, the authorized courier will pay the duty. Thereafter it will be presented along with all relevant documents to the dispatch clerk for detachment of the original copy. The Inspector of customs shall endorse the particulars of payment of duty on the second copy of the CBE-V. After payment of duty the goods shall be first scanned 100% and then opened for examination as ordered by the Superintendent Assessment in charge of Courier Cell, on the basis of the level of examination prescribed by the Standing Order No. 8/2014 dated 08/05/2014 read with the Boards Circular No. 23/2006 dated 25/08/2006. The Inspector of customs shall endorse that the goods have been scanned and the proper officer of customs in charge of the ex-amination shall record the examination report on the duplicate copy of CBE-V and put up the same to the Superintendent in charge of Courier Cell. If the goods are found in order the out-of-charge can be given by the Examining Superintendent. In case any discrepancy is found during the examination and goods shall be detained as per the provisions of the Customs Act 1962 and the discrepancy will be brought to the notice of the AC/DC. 3.6.7 Goods in respect of which no discrepancy is found the Superintendent in charge of Courier Cell, shall give Out of Charge on 2nd Copy of CBE-V clearly mentioning number of consignments shipment and number of packages allowed out of charge in a particular CBE-V. The Authorised Courier (except M/S DHL) will then submit the duplicate to the custodian, who will allow clearance on the basis of out of charge order given by the customs. The further procedure for clearance and documentation will be the same as prescribed for the clearance of samples or gifts. 3.6.8 Duty in respect of all consignments in a given Courier Bill of Entry should be paid together irrespective of whether any of the consignments are marked for examination. If pursuant to examination any additional duty etc, has to be paid, the same can be done before clearance /OOC .1n case of duty being debited in the PLA ledger the CBE shall bear opening and closing balance before and after the said CBE and serial number of the ledger. 3.6.9 After the noting of the Courier Bill of Entry, any amendment of the Bill of Entry shall be done only with the approval of Deputy/Assistant Commissioner (Courier), ACC, Bengaluru. Such amendments should be effected on the Courier Bill of Entry in red ink. The amendment details should also entered in the Noting register in red ink. Any amendment done suo-moto on the Bill of Entry after Noting without the prior approval of the Assistant /Deputy Commissioner or any tampering of the CBE in any manner will be viewed seriously and invite penal action under the Act and Regulations. All CBEs filed shall be typed/printed and no hand-written details by the Authorised Courier shall be accepted. In both cases of assessment either first-check or second-check of CBE the same officer shall not assess the CBE and examine the goods. [n case of second-check CBE the same officer shall not assess and permit out-of-charge. 3.6.9 Filing of Supplementary Bills of Entry for clearance of consignments marked for examination in the original consolidated Courier Bill of Entry is not permitted. The Regular Bill of Entry shall be filed as per Bill of Entry (Forms) Regulations, 1976 when any consignee wishes to claim Cenvat Credit and no separate certificate for this purpose will be issued by Customs Authorities (Circular No. 85/1998-Cutoms dated 13/1 1/1998.) 3.7 Filing of prior Bill of Entry : In order to facilitate faster clearance of import cargo, the Authorised Courier is given the facility of filing prior CBE-IV and CBE-V (prior to the arrival of the goods).ln this regard the Authorised Courier wishing to file prior CBE-IV and CBE-V should make a request in writing to the Assistant (Deputy Commissioner (Courier) who may allow such prior filing of Courier Bill of Entry and appraisement of goods. Such filing would be allowed on the basis of documents (invoice and AWB) received by the Authorised Courier through their imaging system. In this regard it may be noted that prior CBE-IV and CBE-V shall be noted only when accompanied by copies of Airway Bills and Invoices. The prior Bills of Entry shall be noted in the manner similar to post Bills of Entry. 3.8. Indication of correct status of consignments b the Courier in their web-sites : 3.8.1 It should be the endeavor of all the Authorised Couriers that the status of the package should be correctly indicated 'in their website with reference to the tracking no. of the package as to whether the goods have been held-back / retained by the Authorised Courier or pending clearance by the Customs and state the reason for the same. No consignment should be shown pending with Customs unless a CBE has been filed by the authorised courier and is pending clearance failing which necessary action would be taken as per the Regulations. 3.9 Transfer of goods from Courier to Cargo. The procedure for the transfer of the goods from Courier to Cargo shall be effected in terms of Public Notice No. 1 1/2014 dated 19/05/2014. 4. Transshipment Transshipment of Courier Import Shipments is to be carried out as per the detailed procedure specified in Public Notice No. 41/2012 dated 04/10/2012. The Transshipment of Courier Export Shipments is to be effected as per the Trade Facility Circular No. 51/2012 dated 21/12/2012. 5. Reshipment/Rerouting of packages Instances have come to notice were packages destined to a third Country are offloaded here (eg:consignments consigned from USA to Singapore are offloaded in India). In they cases the Authorised Courier has to file the CBE-I and II and the relevant CBE-III/IV or V on the basis of the description of the goods in the package, invoice or declaration from the Shipper. A letter from the Shipper is to be submitted by the Authorised Courier to the Assessing Officer giving no objection to the examination of the package. The relevant CBE will be assessed and the goods scanned and examined. Thereafter they will be detained till the Export documents are filed by the Authorised Courier. At the time of export the goods will be scanned and without examination given let-export order to the country of origin (shipper). 6. Action in respect of un-cleared imported goods: As per Sec.48 of the Customs Act, 1962-lf any goods brought into India from place outside India are not cleared for home-consumption or ware-housed or transshipped within thirty days from the date of the unloading thereof at a customs station or within such further time as the proper officer may allow or if the title to any imported goods is relinquished ,such goods may after notice to the Importer and with the permission of the proper officer be sold by the person having the custody thereof;. The goods, which are not taken clearance within 30days of the arrival of the same shall be disposed off in the manner provided under Section 48 of Customs Act, 162 and the instructions/circulars issued with reference to thereof. 7. Import of goods expressly not covered under the Regulations: There may be situations where goods imported vide courier are expressly not covered as per the regulations. In such cases, the goods sham be dealt on merits by filing a regular Bill of Entry under Section 46 of Customs Act, 1962. Similarly if the AC/DC feels that the document merits assessmen.t by filing a regular Bill of Entry, he shall order for filing a regular Bill of Entry under Section 46 of Customs Act, 1962. 8. Payment of Duty: As per the Boards Circular No. 56/95 Cus dated 30/05/95 relating to the Assessment and Clearance of goods imported -by Courier Mode the Authorised Courier Companies should maintain account current (deposit account)so that payment of duty round the clock is facilitated. Since in this location the Banks are not open round the clock the Authorised Couriers are required to maintain a Personal Ledger Account with sufficient balance to cover the duty liability at all times. 9. Authorization from the consignee of the imported goods and delivery: The Authorised Courier shall obtain requisite authorisation from consignee/consignor for import and export parcels in compliance of Regulation 13(a). 10. KYC Norms: The Authorised Courier shall exercise due diligence as per Regulation 13(1) and CBEC Circular No. 9/2010 -Cus dated 08/04/2010 with reference to the details of the clients . 11. Testing of Samples: The goods requiring testing of samples shall be transferred to cargo in terms of Regulation ibid. 12. Filing of Regular Bill of Entry in Specified Situations Regular Bill of Entry as prescribed needs to be filed in certain categories of import in terms of proviso to Regulation 5(3) Proviso (2) provided that for the following goods, the entry shall be made in the form prescribed in the Bill of Entry (Forms) Regulation, 1976, namely :- (i)goods in respect of which an exemption from the levy of duty applicable to Hundred percent Export Oriented 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 Book Scheme or the duty exemption scheme specified under the export and Import Policy 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 import; (iii) goods imported against any other license issued under the foreign trade (Development and Regulation) Act, 1992; (iv) goods imported by or on behalf of a person who is related to the consigner within the meaning of Rule 2 of the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988; (v) goods in respect of which the proper officer directs filing of a Bill of Entry in such from; and (vi) goods having a declared value of more than one lakh rupees. 13. CLEARANCE OF EXPORT COURIER PARCELS: 13.1 As per Regulation 6 the Authorized Courier shall file a statement before departure of any flight containing the export goods in the form prescribed the CSB-I or CSB-II at the Air Cargo Complex, Courier Terminal. The Courier Shipping Bill I (CSB- I) to cover the shipment of documents and Courier Shipping Bill - Il (CSB --11) to cover samples, prototypes of goods and bonafide gifts of articles for personal use. The Authorized Couriers shall bring in the goods and present the CSBs along with related documents in Courier Cell, at ACC, Bangalore, atleast three hours prior to the departure of the respective flights. The respective Custodian shall verify the number of parcels received with respect to the CSB and endorse the same on the reverse of the CSB. 13.2. Clearance of Courier Shipping Bill-I (CSB-I) 13.2.1 The Authorized Couriers shall submit CSB-I in duplicate in the format prescribed in the Regulations, to the Inspector of Customs (Courier), at ACC, Bangalore, who shall enter the material particulars in the Register maintained for the purpose. 13.2.2 The items covered under CSB I shall be cleared flight wise after subjecting them to full screening by the Inspector of Customs (Courier). The said Officer shall after the X-ray screening, assess the CSB and if satisfied, shall pass the CSB-I for shipment. The Authorized Courier shall then handover the bags to the concerned Airline staff and obtain an endorsement from the Airline staff in token of having received the bags, on the duplicate copy of CSB-I. This copy shall be handed over to the Inspector of Customs, (Courier). 13.2.3 In case any discrepancy is found at the time of screening, the Authorized Courier shall make available the bags and package for examination by the Inspector of Customs (Courier), The documents under CSB-I shall be examined as per the Boards Circular No.23/2006 dated25.08.2006 and the Standing Order for Examination of goods issued vide Order No.08/2014 dated 08.05.2014. After the examination, if found in order, the same shall be repacked in their original packing and placed in the respective bag. Similarly, certain packages may be selected on random basis for examination. In case of any discrepancy or if any objectionable goods are found, the same should be detained after due process under a Detention Memo and, the Authorized Courier shall countersign the Detention Memo as having witnessed the examination and detention. Such cases will be brought to the notice of the Assistant / Deputy Commissioner (Courier)for taking appropriate action. 13.3 Clearance of Courier Shipping Bill -Il (CSB-II) 13.3.1 The Authorized Courier shall file the CSB-II with the Inspector of Customs (Courier) for registration. After registration, the CSB-II will be presented to the Superintendent of Customs (Courier), who will assess the CSB-II and follow the Boards Circular No. 23/2006 dated 25.08.2006 and Standing Order No. 08/2014 dated 08.05.2014 and endorse the examination order on the reverse of the Shipping Bill and accordingly the packages are selected for examination. The Authorized Courier shall ensure that the packages after examination are properly repacked in the original packing. After recording of the examination report if no discrepancies are found, the Authorized Courier after examination of the goods shall handover the CSB -Il to the respective Airlines staff and shall obtain the shipment endorsement from the Airline, on the duplicate copy of CBS-Il and handover the same to the Supdt of Customs, (Courier). In case any discrepancy is noticed, then after due process, if found necessary, the parcel will be detained and stored in the Customs warehouse. The Authorized Courier shall countersign the Detention Memo as having witnessed the examination and detention. Such cases will be immediately brought to the notice of the Deputy/Assistant Commissioner, (Courier) for taking proper/appropriate action. 14. Disposal of goods not exported As per Regulation 6(5) export goods brought into the 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 Assistant / Deputy Commissioner in case of delay due to such reasons which the proper officer considers to be beyond 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 Authorised Courier. 15. Short Shipped (Shut Out) package 15.1 In the event of the Airline not being in a position to lift all the courier bags for shipment, the Authorized Courier shall take an endorsement from the Airline as to the number of bags being accepted and inform the Superintendent of Customs (Courier) in-charge of examination regarding the details of the bags not accepted by the Airlines. He shall obtain permission from the said Superintendent of Customs (Courier) for shipping the remaining bags through any Airline on the same day and obtain permission for shifting to another flight. After shipment he shall take the endorsement of the duplicate copy of the CSB I, or II, as the case may be, in case it is not possible to ship any bags after assessment by any Airline on the same day, then the Authorized Courier shall make a request to the said Deputy / Assistant Commissioner (Courier) for taking the goods back to town. If permitted, he shall take the endorsement on the duplicate and triplicate copy of the CSB or Il, as the case may be and take the goods back to town. It shall be noted that no courier packages after assessment shall be taken out of the customs area without the above said permission and any lapse will be viewed seriously. 16. Role of the Custodian 16.1 At present there are two Custodians namely DHL Express (India) Pvt. Ltd., at DHL Courier Facility, and M/S. EICI at EICI Terminal (operating from the basement of Air-India-Sats building). Both the Custodians shall receive the packages transferred to them under Transfer Challan forwarded by the SDO, Airport. The escort officer will present the Transfer Challan in duplicate to the respective Custodians. All packages shall be unloaded in the respective warehouses and after satisfying themselves that the packages have been delivered correctly will receive the same and the respective custodian shall retain one copy of Challan and one copy of the details of packages namely CBE-I Il, and return the other copies of the detailed list of packages and Transfer Challan to the Escort Officer, after duly acknowledging the receipt of the packages mentioned therein. The custodian shall maintain a register in which all packages received by the custodian shall be entered. After obtaining Out of Charge endorsement on the Bill of Entry, the custodian (except M/S DHL) shall allow the delivery of packages, retaining copy of Bill of Entry. In the case of M/S DHL the delivery of the packages would be allowed by the Customs Officer. However both M/S DHL and Express (India) Pvt. Ltd. shall also furnish a weekly statement as per Annexure IV to the Superintendent, Administration, Courier cell. 17. Role of Airlines: In cases where the Airlines brings in goods without an onboard courier, they shall file the CBE-I with the Superintendent of Customs (Courier Examination).ln case of export goods the airline shall ensure that the bags handed over to them have been duly passed by Customs by verifying CSB-I and or CSB-II as the case maybe . After accepting the bags, the Airlines shall make an endorsement on the duplicate copy of CSB-I of CSB- Il in token of having accepted the bags, In case Airlines are not in a position to accept all the bags, they shall so indicate in the CSB-I or CSB-II indicating the number of bags accepted by them for shipment. (Circular No. 85/98 -Customs dated 13/1 1/1998. 18. Applicability of EXIM Policy on Courier cargo: The import-export of all goods through Courier Service shall be regulated in accordance with the provisions of the Foreign Trade Policy 2015-20. In view of this, despite the express nature of the courier service for quick delivery of import and export packages, the procedure of clearance of import and export packages through the courier mode envisages compliance with the Foreign Trade Policy as applicable to any normal imports or exports. Hence it should be ensured that all the imports/exports by courier mode satisfy the provisions of the Foreign Trade Policy and any other law for the time being in force. 19. Maintenance of records: 19.1 The Registers, Records Forms as listed in (Annexure -Il) shall be maintained in the prescribed Proforma by the Customs Officers in the Courier Cell. The Registers, Records Forms as listed in (Annexure -Ill) shall be maintained in the prescribed pro- forma by the Custodians in the Courier Terminals: 19.2 It must be noted that the prime objective of the clearance of the export and import goods through the courier mode is to ensure timely clearance without any delay whatsoever. At the same time there may be occasions when the import goods may not be cleared immediately due to non-submission of relevant documents or non-compliance of the provisions of the Foreign Trade Policy due to which the goods have to be necessarily detained by the customs. In such cases it is important that the consignee is courteously informed by the Customs Officers explaining 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 mode of courier import is normally resorted to for time sensitive goods and any hold up is neither expected nor appreciated. 20. Feedback: The process of Courier Clearance Operations is incomplete without feedback. Officers are advised that any aspect of the Courier Operations, which in their understanding is either not suitable or seemingly out of context in respect of any CSB/CBE under their scrutiny, should be immediately reported to the Deputy/Assistant Commissioner(Courier) and joint / Additional Commissioner (Courier) ACC, Bengaluru who should in turn, bring it to the notice of Principal Commissioner of Customs, Bengaluru. 21.1 All officers posted in the Courier Cell at ACC, Bengaluru while being vigilant against any possible abuse of the facilitation of Courier Imports Exports Clearance, must, at all times, act with a sense of responsibility and avoid doing anything that would cause undue delay or harassment to users of the courier mode of import and export of goods. 21.2 The Additional/Joint Commissioner in-charge of Courier at ACC, Bengaluru International Airport may issue written instructions in respect of any incidental or supplementary matter, consistent with the provisions of the Customs Act, 1962 and the Regulations. Sd/- (R. B. TIWARI) PRINCIPAL COMMISSIONER