Obligation of Authorised Courier - CBEC's Customs Manual 2023 - Customs

11 Obligation of Authorised Courier: 11.1 A number of obligations are cast on the Authorised Courier. These include obtaining an authorization from the consignees for clearance of import or export goods (except import goods having a declared value of Rs.10,000 or less, where the authorization may be obtained at the time of delivery of the consignments to consignee). Some of the important obligations are as follows: (a) File declarations, for clearance of imported or export goods, through a person who has passed the examination referred to in Regulation 8 or 19 of the Custom House Agents Licensing Regulations, 2004 and who are duly authorised under Section 146 of the Act; (b) Advise his client to comply with the provisions of the Customs Act, 1962 and rules and regulations made there-under; (c) Verify the antecedent, correctness of Importer Exporter Code (IEC), identity of his client and the functioning of his client in the declared address by using reliable, independent, authentic documents, data or information; (d) Exercise due diligence in furnishing information to the Customs in relation to clearance of import or export goods; (e) Not withhold any information communicated to him by Customs relating to assessment and clearance of import/export goods from a client; (f) Not withhold any information relating to assessment and clearance of import/ export goods from the assessing officer and not attempting to influence the conduct of any officer of Customs in any matter by the use of threat, false accusation, duress or offer of any special inducement etc.; and (g) Maintain records and accounts prescribed by the Customs and abide by all the provisions of the Act and the rules, regulations, notifications and orders issued thereunder. 11.2 The obligation on the Authorized Courier to verify the antecedents, identity of his client and the functioning of his client in the declared address by using reliable, independent, authentic documents, data or information is based upon the increasing number of offences involving various modus-operandi such as fraud and duty evasion by bogus IEC holders etc. In this regard, the detailed guidelines on the list of documents to be verified and obtained from the client/ customer are laid down. It is obligatory for the client/ customer to furnish to the Authorised Courier any two of the listed documents. However, there is no requirement for the client/ customer to furnish a photograph separately to the Authorised Courier. [Refer Circular No.9/2010-Cus, dated 8-4-2010 ]