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TMI BlogCustoms Brokers Licensing Regulations, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... licensed Customs Broker under these regulations or the Customs House Agents Licensing Regulations, 1984 or the Customs House Agents Licensing Regulations, 2004 or the Customs Brokers Licensing Regulations, 2013 . (4) Every license granted or renewed under these regulations shall be deemed to have been granted or renewed in favour of the licensee, and no license shall be sold or otherwise transferred. 2. Definitions. -(1)In these regulations, unless the context otherwise requires, (a) Aadhaar number means an identification number issued to an individual under subsection (3) of section 3 of The Aadhaar(Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016 (18 of 2016); (b) Act means the Customs Act, 1962 (52 of 1962) ; (c) company means a company as defined in the Companies Act, 2013(18 of 2013) ; (d) Customs Broker means a person licensed under these regulations to act as an agenton behalf of the importer or an exporter for purposes of transaction of any business relating to the entry or departure of conveyances or the import or export of goods at any Customs Station including audit; (e) firm , firm name , partner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and subsequent grant of license to act as Customs Broker in Form A by publication in two leading national daily newspapers in English and Hindi in addition to disseminating the information on the web portal. (2) The application for a license to act as a Customs Broker in a Customs Station in Form A along with a fee of five hundred rupeesshall be made to the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, having jurisdiction over the area where the applicant intends to carry on his business. 5. Conditions to be fulfilled by the applicants. -(1) The applicant for a license to act as a Customs Broker in a Customs Station, shall before applying to the Principal Commissioner of Customs or Commissioner of Customs, meet the following conditions that: - (a) he is a citizen of India; (b) he is a person of sound mind; (c) he is not adjudicated as insolvent; (d) he holds an Aadhaarnumber; (e) he holds a valid PAN card; (f) he has not been penalised for any offence under the Act, the Central Excise Act, 1944 (1 of 1944) , the Finance Act, 1994(32 of 1994), the Central Goods and Services Act, 2017 (12 of 2017) and Integrated Goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nth of January of each year for which intimation shall be sent individually to applicants in advance before the date of examination and the result of the said examination shall be declared by end of May each year. (3) The applicant who is declared successful in the written examination shall be called for an oral examination on specified dates in the month of June of each year, the result of which shall be declared in the month of July of each year. (4)The applicant shall be required to clear both the written examination as well as corresponding oral examination. (5) An attempt at the written exam shall be deemed to be an attempt and notwithstanding the disqualification/ cancellation of application, the fact of appearance of the applicant at the examination will count as an attempt. (6) An applicant shall be allowed a maximum of six attempts to clear the examination. (7) The examination may include questions on the following: (a) preparation of various kinds of bills of entry, bills of export, shipping bills, and other clearance documents; (b) arrival entry and clearance of vessels; (c) tariff classification and rates of duty; (d) determination of value of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner or Director or authorised employees who may be engaged for handling the customs work shall possess satisfactory knowledge of English and the local language of the Customs Station: Provided that in case of a person deputed to work extensively in the docks, knowledge of English shall not be compulsory and knowledge of Hindi shall be considered as desirable qualification. 7. Grant of License. -(1)The applicant who has passed the written as well asoral examination shall make a payment of a fee of five thousand rupees within two months of the declaration of the results of the oral examination and inform the payment particulars to the Principal Commissioner or Commissioner of Customs referred to in sub-regulation (2) of regulation 4 and the said Principal Commissioner or Commissioner shall, on verification of the payment particulars grant license to the applicant within one month of the payment of the said fee: Provided that where the successful applicant fails to make the payment of the said fee within the stipulated period, the right to be granted a license to an applicantshall be forfeited. (2) The applicant who has paid the fee referred to in sub-regulation (1) shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Regulations, 2004 or the Customs Brokers Licensing Regulations, 2013 : Provided further that the period of two years referred to in sub-regulation (4) shall not be applicable where the intimation under the said Form C is to the Principal Commissioner or the Commissioner of Customs, as the case may be, referred to in sub-regulation (2) of regulation 4. 8. Execution of bond and furnishing of security. -(1) Before granting the license under regulation 7, the Principal Commissioner or Commissioner of Customs shall require the successful applicant to enter into a bond in Form D and where specified a surety bond in Form E for due observance of these regulations and furnish a bank guarantee,or a postal security or National Saving Certificate or a fixed deposit receipt issued by a nationalised bank, in the name of the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, for an amount of five lakhs rupees for carrying out the business as a Customs Broker. (2) In cases where a postal security or National Saving Certificate or a fixed deposit receipt is furnished, the benefit of interest on the instrument shall accrue to the Customs Broker concerned. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion either personally or through an authorised employee duly approved by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be; (c) not represent a client in any matter to which the Customs Broker, as a former employee of the Central Board of Indirect taxes and Customs gave personal consideration, or as to the facts of which he gained knowledge, while in Government service; (d) advise his client to comply with the provisions of the Act, other allied Acts and the rules and regulations thereof,and in case of non-compliance, shall bring the matter to the notice of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be; (e) exercise due diligence to ascertain the correctness of any information which he imparts to a client with reference to any work related to clearance of cargo or baggage; (f) not withhold information contained in any order, instruction or public notice relating to clearance of cargo or baggage issued by the Customs authorities, as the case may be, from a client who is entitled to such information; (g) promptly pay over to the Government, when due, sums received for payment of any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... maintain all records and accounts that are required to be maintained under these regulations and preserve for at least five years and all such records and accounts shall be made available at any time for the inspection of officers authorised for this purpose; and (q) co-operate with the Customs authorities and shall join investigations promptly in the event of an inquiry against them or their employees. 11. Change in constitution of any firm or a company. -(1)In the case of any firm or a company, granted a license under these regulations, any change in the constitution which makes the holding of such license invalid in view of the conditions specified in clause (b) of sub-regulation (2) of regulation 7 notwithstanding the continued engagement or employment of the person who has passed the examination referred to in regulation 6, then such change shall be reported by such firm or company, as the case may be, to the Principal Commissioner or Commissioner of Customs forthwith, and any such firm or a company undergoing such change shall make a fresh application to the said Principal Commissioner or Commissioner of Customs within a period of sixty days from the date of such chang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lations in favour of a person, not being a firm or a company, changes constitution of his concernto a firm or a company, such new firm or new company may, pending the grant of a license in accordance with these regulations, be permitted to act as Customs Broker through an employee duly qualified as per regulation 6, with the approval of the Principal Commissioner of Customs or Commissioner of Customs, as the case may be. (2) Notwithstanding anything contained in sub-regulation (1), where a license granted or renewed under these regulations in favour of a person which has ceased to be in force because of the death of that person, his legal heir, who is a major and a G card holder, referred to in sub-regulation (5) of regulation 13, may be permitted to work as a Customs Broker with the approval of the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, and such legal heir shall be required to pass the examination referred to in regulation 6 within a period of two years from the date of demise of the original licensee: Provided that where the G-card holder of the firm or company or association has appeared in the written examination referred to in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to ascertain the adequacy of knowledge of such person regarding the provisions of the Act subject to which goods and baggage are cleared through Customs and the person shall, on passing the examination, be issued a photo-identity card in Form G by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be. (6) Notwithstanding anything contained in sub-regulation (5), a G card holder who is employed under a Customs Broker may, on his employment under any other Customs Broker, with the approvalor no objectionof the Deputy Commissioner of Customs or Assistant Commissioner of Customs, be exempted from passing of such examination. (7) A Customs Broker shall authorise only such employee who has been issued a photo identity card in Form F or Form G as the case may be to sign the declaration on the bills of entry, shipping bills, annexure thereof or any other document generated in connection with the proceedings under the Act or the rules or regulations made thereunder. (8) Where the Customs Broker has authorised any person employed by him in accordance with sub-regulation (7) to sign documents relating to his business on his behalf, he shall fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (d) adjudicated as an insolvent; (e) of unsound mind; and (f) convicted by a competent court for an offence involving moral turpitude or otherwise. 15. Prohibition.- Notwithstanding anything contained in these regulations, the Principal Commissioner or Commissioner of Customs other than those referred to in regulation 7 may prohibit any Customs Broker from working in one or more sections of the Customs Station, if he is satisfied that such Customs Broker has not fulfilled his obligations as laid down under regulation 10 in relation to work in that section or sections: Provided that the period for which any Customs Broker may be prohibited from transacting business in one or more of the Customs Stations shall not exceed one month from the date of such prohibition: Provided further that where the license of the Customs broker is suspended as a consequence to prohibition, the time period specified in regulation 16, shall be reckoned from the date of such suspension. 16. Suspension of license. -(1) Notwithstanding anything contained in regulation 14, the Principal Commissioner or Commissioner of Customs may, in appropriate cases where immediate action is necessary, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the proceedings, and he may also put any question to any person tendering evidence for or against the Customs Broker, for the purpose of ascertaining the correct position. (4) The Customs Broker shall be entitled to cross-examine the persons examined in support of the grounds forming the basis of the proceedings, and where the Deputy Commissioner of Customs or Assistant Commissioner of Customs declines permission to examine any person on the grounds that his evidence is not relevant or material, he shall record his reasons in writing for so doing. (5) At the conclusion of the inquiry, the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, shall prepare a report of the inquiry and after recording his findings thereon submit the report within a period of ninety days from the date of issue of a notice under sub-regulation (1). (6) The Principal Commissioner or Commissioner of Customs shall furnish to the Customs Broker a copy of the report of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, and shall require the Customs Broker to submit, within the specified period not being less than thirty d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lanation. -Offence report for the purposes of this regulation means a summary of investigation and prima facie framing of charges into the allegation of acts of commission or omission of the Customs Broker or a F card holder or a G card holder, as the case may be, under these regulations thereunder which would render him unfit to transact business under these regulations. 18. Penalty. -(1)The Principal Commissioner or Commissioner of Customs may impose penalty not exceeding fifty thousand rupees on a Customs Broker or F card holder who contravenes any provisions of these regulations or who fails to comply with any provision of these regulations. (2) The Deputy Commissioner or an Assistant Commissioner of Customs may impose penalty not exceeding ten thousand rupees on a G card holder who contravenes any provisions of these regulations in connection with the proceedings against the Customs Broker. (3)The imposition of penalty or any action taken under these regulations shall be without prejudice to the action that may be taken against the Customs Broker or F card holder or G card holder under the provisions of the Customs Act, 1962 (52 of 1962) or any other law for the ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms Broker, in case the applicant is a firm or a company:- 6. Educational qualification of each of the persons, who may be engaged as Customs Broker :- 7. Total number of attempts the applicant has made in the examination referred to in regulation 9 of the Custom House Agents Licensing Regulation, 1984 or regulation 8 of the Custom House Agents Licensing Regulation, 2004 or regulation 6 of the Customs Brokers Licensing Regulations, 2013 or regulation 6 of the Customs Brokers Licensing Regulations, 2018:- Declaration : (a) I have working knowledge of English/local language ( )/Hindi. (b) I have not earlier applied for a license to act as Customs Broker and no such application was rejected/accepted. (c) The firm or company by whom the undersigned is employed have earlier held a Customs House Agent or Customs Broker s License under the Customs House Licensing Regulation, 1984, the Customs House Licensing Regulation, 2004 or the Customs House Licensing Reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as Customs Broker with utmost speed and efficiency and without any delay. 6. comply with the obligations specified in regulation 10 of the Customs Brokers Licensing Regulations, 2018. (B). This licence shall be valid for a period of ten years from the date of issue and shall be renewed from time to time in accordance with the procedure provided in sub-regulation (2) of regulation 9 of the Customs Brokers Licensing Regulations, 2018. FORM B2 [see regulation 7(2)(b)] License for Customs Broker (L-O) License No. Valid up to M/s./Shri/Ms. .. .. address . ... is/are hereby authorised to transact business as Customs Broker all over India subject to the conditions laid down in this license. Further, in the case of firm or a company, the Customs Broker s work shall be transacted through one of the following persons:- Name of person(s) Specimen Signature(s) 1. 2. 3. 4. 5. Customs Station of Issue Signature of the Principal Commissioner of Customs/Commissioner of Customs (with seal) Date of issue : Conditions of the License This license is issued subject to the following condi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them. Signature of the applicant(s) .. .. Date: FORM - D [see regulation 8] BOND No .of 20.... Know all men by these present that we are held and firmly bound to the President of India in the sum of Rs. ( ..) for payment whereof we hereby bind ourselves, and each of us bind himself and each of our heirs, executors and administrators firmly by these present dated this .. day of ..in the year two thousand. .. Whereas the said .. has been authorized to act as a Customs Broker under section 146 of the Customs Act, 1962 (52 of 1962), and the said .. has agreed to enter into this bond as required by the Customs Brokers Licensing Regulations, 2018(hereafter referred to as the said regulations). And whereas the said .. has deposited the sum of ₹ 5,00,000/- (Rupees Five Lakhs) only with the President of India as security for his faithful behavior and that of his employees as regard the said regulations. Now the condition of the above written bond is such that if the said .. and his employees do at all times, whilst holding, such license as aforesaid, beh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00/- (Rupees Five Lakh) only for payment whereof we hereby bind ourselves and each of us binds himself and each of our heirs, executors and administrators firmly by these presents dated this day of . in the year two thousand and Whereas the said (A) has been authorized to act as a Customs Broker under section 146 of the Customs Act, 1962 (52 of 1962) and the said (B) has agreed to enter into this bond as required by rules made under the said section: Now the condition of the above written bond is such that if the said . (A) both at all times whilst holding such authorization as aforesaid behave himself in a faithful and incorrupt manner as regards the Customs Brokers Licensing Regulations, 2018 and the officers, and if the said (A) and (B) their executors, or administrators some or one of them do, and shall at all-time make good to the President of India all and every sums of money which being due to the Government shall by reason of the misfeasance or negligence of the said (A) have not been paid to the President of India then the above written bond shall be void ..... X X X X Extracts X X X X X X X X Extracts X X X X
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