KYC and other facilitations - CBEC's Customs Manual 2023 - Customs

15 KYC and other facilitations: 15.1 It has been decided that two documents, one for proof of identity and other for proof of address would be required for KYC verification. However, in case of individuals, if any one document listed in the Board Circular No 9/2010-Cus., dated 8-4-2010 contains both proof of identity and proof of addresses , the same shall suffice for the purpose of KYC verification. Board has also expanded the list of documents required for KYC verification by including Aadhaar Card as a valid document for individuals. If individuals may possess proof of identity in the form of prescribed document but their address of present stay is not mentioned in the proof of identity, for such cases, it was decided that proof of identity collected by the representative of the authorized courier at the time of delivery of such consignments to an individual consignee along with recording of address of the place where such consignments would be delivered to the consignee by the authorized courier companies would suffice for KYC verification. In order to bring in more clarify, in this regard, either Aadhaar card or Passport or PAN card or Voter-ID card shall suffice for KYC verification however recording of address of place of delivery would continue. 15.2 In the case of import or export through courier by a firm, company, institution, registered under the GST laws, GSTIN shall suffice as document for the purpose of KYC verification. In case the firm, company or institution is not registered under GST laws, Unique Identification Number(UIN) or PAN shall serve as the document for KYC verification. [Refer Circular No. 7/2015-Customs dated 12.02.2015 , Circular No.13/2016-Customs dated 26.04.2016 , Circular No.02/2018-Customs dated 12.01.2018 refers] 15.3 In order to expedite decision making for outsourcing activities by Couriers, the Board has decided that permission mandated under the Courier Imports and Exports (Clearance) Regulations, 1998 and Courier Imports and Exports (Electronic declaration and Processing) Regulations, 2010 should be granted without delay and in any case within 7 days. [Refer Circular No. 59/2016- Customs dated 02.12.2016 ] 15.4 In respect of re-export of mis-routed consignments, the Board has decided that such decisions on request for re- export in specified situations should ordinarily be taken within 2 (two) days. [Refer Circulars No. 9/2010-Cus., dated 8-4-2010 and No.4/2015- Cus., dated 20-1-2015 ] 15.5 Vide Notification No. 69/2018- Cus. (N.T.), dated 03-08-2018, the export of cargo through Courier mode under Merchandise Exports from India Scheme (MEIS) upto FOB value upto Rs.5,00,000/ - per consignment has been allowed for the goods listed in Appendix 3C of the Foreign Trade Policy 2015-2020 .