Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Courier Imports (Clearance) Regulations, 1995

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sting of samples thereof or reference to the relevant statutory authorities or experts before their clearance, namely:- animals and parts thereof, plants and parts thereof, perishables, publications containing maps depicting incorrect boundaries of India, precious and semi-precious stones, gold or silver in any form, and goods falling within Chapters 28, 29 and 38 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). 3. Definitions. - In these regulations, unless the context otherwise requires - (a) "authorised courier" in relation to any imported goods means a person engaged in the international transportation of time sensitive goods on express door to door delivery basis utilising the services of an on-board courier and registered in this behalf by a Commissioner of Customs. (b) "documents" include any message, information or data recorded on paper, cards or photographs and of no commercial value which is for the time being not liable to any duty or be subject to any prohibition or restriction on their import into India. (c) "on-board courier" means a person whose services are employed by an authorised courier either directly or through a third party to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l of Entry (Forms) Regulations, 1976 for clearance of any of the imported goods : Provided further that for the following goods the entry shall be made in the form prescribed in the Bill of Entry (Forms) Regulations, 1976, namely :- (a) goods in respect of which an exemption from the levy of duty applicable to hundred per cent export oriented undertaking or to units in a free trade zone, as defined under Section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), is claimed: (b) goods imported under the Exports Promotion Capital Goods Scheme or the Duty Exemption Scheme specified in Chapter VI and Chapter VII respectively of the Export and Import Policy (1st April 1992 - 31st March, 1997) published under the Ministry of Commerce Public Notice No. 1-ITC (PN)/92-97, dated the 31st March, 1992 as amended from time to time; (c) goods imported against any other licence issued under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992); (d) goods imported by or on behalf of a person who is related to the consignor within the meaning of Rule 2 of the Customs Valuation (Determination of Price of Imported goods) Rules, 1988; and (e) goods in respect of which .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rformance of the authorised courier is found to be satisfactory with reference to the absence of any complaints of mis-conduct including non-compliance of any of the obligations specified in regulation 15. 14. Execution of bond and furnishing of security. - The Commissioner of Customs shall require the applicant to enter into a bond in such form with a security of one lakhs rupees in cash or in the form of postal security or National Savings Certificates in the name of the Commissioner of Customs for complying with the provisions of the Customs Act, 1962 and the rules and regulations made thereunder. The condition of the said bond shall also be that the applicant shall agree to pay the duty, if any, not levied or short levied, with interest if applicable on any goods taken clearance of by the authorised courier if in the opinion of the Assistant Commissioner of Customs the same cannot be recovered from the consignee. 15. Obligations of authorised courier. - An authorised courier shall - (a) obtain an authorisation from each of the consignees for whom he has imported the goods to the effect that he may act as his agent for clearance of the said goods through the customs; .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Weight 1.…… ……………. ……………….. ……………… ………….. 2.…………… ……………. ………………. …………………. ………….. 3.……………. ……………….. ………………. ………………. ……………… Total Signature of On Board Courier FORM II [ See regulation 5] AUTHORISED COURIER MANIFEST Name Address of the Authorised Courier Airport of Arrival Flight No./Date Airport of Shipment Customs Deptt. Serial No./Date (On Board Courier Manifest) Customs Deptt. Serial No./Date S. No. Airway Bill No. No. of Packages Weight Description of goods Shippers Name Consignees Name Value Address Total Signature of Authorised Courier FORM III ( See regulation 7) COURIER BILL OF ENTRY FOR DOCUMENTS Name Address of the Authorised Courier Airport of arrival Flight No. Date of Arrival Airport of shipment Customs S. No. Date .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... customs charge) Signature of the proper officer FORM V ( See regulation 7) COURIER BILL OF ENTRY FOR DUTIABLE GOODS Name Address of the Authorised Courier Airport of arrival Flight No. Date of Arrival Airport of shipment Customs Sl. No. Date Sl. No. AWB No. No. of Packages Consignees Name Address Description of Goods Qty. No./ Wt. Invoice Value Rate of Exchange Frght Ins *Other Landing Charges Assessable Value (Rs.)(Sec. 14) CTH/Notfn. No. Rate/Amount CETH/Notfn. Value for Addl. Duty Addl. Duty Rate/Amount Total Duty 1. 2. 3. *Please indicate all other charges such as commissions, includible in the assessable value as per section 14 of the Customs Act, 1962. (i) I/We hereby declare that I/we have obtained the authorisat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates