Procedure for clearance of import goods - CBEC's Customs Manual 2023 - Customs

5. Procedure for clearance of import goods: 5.1 For facilitating Customs clearance, the goods imported by courier are divided into the following categories: (a) Documents that include any message, information or data recorded on paper, cards or photographs having no commercial value, and which do not attract any duty or subject to any prohibition/restriction on their import or export; (b) Samples - any bonafide commercial samples and prototypes of goods supplied free of charge of a value not exceeding Rs.50,000/- for exports and Rs.10,000/- for imports which are not subject to any prohibition or restriction on their import or export and which does not involve transfer of foreign exchange. (c) Free gifts - any bonafide gifts of articles for personal use of a value not exceeding rupees 25,000/- for a consignment in case of exports and Rs.10,000/- for imports which are not subject to any prohibition or restriction on their import or export and which do not involve transfer of foreign exchange. (d) Low value dutiable or commercial goods - goods having a declared value of upto Rs.1,00,000/-;and (e) Dutiable or commercial goods - goods having a declared value of more than Rs.1,00,000/-. 5.2 Different Customs declaration forms have been prescribed under the Courier Regulations for manual mode and electronic mode. Under the manual mode, simplified Bills of Entry have been specified, as mentioned below, for the clearance of goods. The goods are assessed to duty on merits like any other imported goods, and exemption, wherever available, is allowed to such imports when claimed. a) Courier Bill of Entry-III for documents, b) Courier Bill of Entry-IV for samples and free gifts, and c) Courier Bill of Entry-V for commercial shipments upto a declared value of Rs. one lakh. 5.3 The courier regulations for the manual mode stipulate that for certain categories of imports, a regular Bill of Entry prescribed in the Bill of Entry (Forms) Regulations, 1976 is to be filed. These include, (a) goods imported under EOU scheme; (b) goods imported under DEEC and EPCG schemes; (c) goods imported against the license issued under the Foreign Trade (Development and Regulation), Act, 1992 ; (d) goods imported by a related person defined under the Customs Valuation Rules,1988 , (e) goods in respect of which the proper officer directs filing of a Bill of Entry; and (f) goods having a declared value of more than Rs. One lakh. 5.4 Under the courier Regulations for the electronic mode the forms prescribed for filing Customs declarations are: (a) Courier Bill of Entry-XI (CBE-XI) for documents in Form B, (b) Courier Bill of Entry-XII (CBE-XII) for free gifts and samples in Form C, (c) Courier Bill of Entry-XIII (CBE-XIII) for low value dutiable consignments in Form D, and (d) Courier Bill of Entry-XIV (CBE-XIV) for other dutiable consignments in Form E for import consignments.