9911796707
TMI BlogNotification regarding assessment and clearance of goods at the New Courier Terminal, New DelhiX X X X Extracts X X X X X X X X Extracts X X X X ..... E XIII (allowed only for low value dutiable consignments as defined) are being misused for smuggling at New Courier Terminal, New Delhi. 3. Non-compliance of prescribed KYC guidelines, by Authorised Couriers and their staff, is also a major cause for such incidents of smuggling. 4. As per Regulation 2(1) of the CEDPR, 2010, they apply only for * assessment and clearance * of imported or exported goods * carried by an Authorised Courier * by air * on behalf of a Consignee or Consignor. 5. As per Regulation 3(1)(b) of the CEDPR, 2010, Authorised Courier in relation to imported or export goods means * a person engaged in the international transportation * of time sensitive documents or goods * on door to door delivery basis * registered in this behalf by Customs 6. Hence, assessment and clearance of goods at the New Courier Terminal, New Delhi is allowed only if, the goods or documents are actually transported by air, by a person engaged in the international transportation of goods or documents on door to door delivery basis. Persons engaged in the work merely of customs agents/ brokers or clearing agents are neither eligible to be registered as A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing, with the collusion of the staff of couriers. 9. Neither Baggage nor goods for trading can be imported either under CBE XI or CBE XII. 10.No consignment, for which any payment is made by the consignee, or the cost of which in whole or in part is borne by the consignee, can be imported as Gift or Sample or Prototype under CBE XII or as Documents under CBE XI. 11. The CEDPR, 2010, gives the following specific definitions and prohibitions under Regulation 2 & 3: i. "documents" includes * any message, information or data recorded on paper, cards or photographs AND * of no commercial value AND * which is for the time being not liable to any customs duty or subject to any prohibition or restriction on their export out of or import into India; ii. " gifts" means * any bona fide gifts of articles AND * for personal use AND * of a value not exceeding twenty five thousand rupees per consignment in case of export goods and ten thousand rupees per consignment in case of imported goods, AND * which are not subject to any prohibition or restriction on their export out of or import into India AND * for which no transfer of foreign exchan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perts, before their clearance. ii. Plants and parts thereof, requiring testing of samples thereof or reference to the relevant statutory authorities or to experts, before their clearance. iii. Perishables, requiring testing of samples thereof or reference to the relevant statutory authorities or to experts, before their clearance. iv. Precious and semi-precious stones, gold or silver in any form (including any form of jewellery of gold or silver or studded with precious or semiprecious stones, as defined in Chapter 71 of the Customs Tariff), requiring testing of samples thereof or reference to the relevant statutory authorities or to experts, before their clearance. 15. Customs authorities at New Courier Terminal are also to ensure that, no Medical Devices are imported in contravention of the Medical Devices Rules, 2017 as enforced from 01.01.2018. Import of Medical Devices is regulated strictly by Chapter V of the said Rules. 16. Exemption from duties of Customs: i. Notf 171/93 Cus dated 16.09.1993 gave exemption, from duties of Customs, to bona fide gifts imported through Courier. It exempted bona fide gifts upto a certain value. This Notf has been rescinded by Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harges, as import by Courier is a unique eco-system of import, assessment and clearance of goods imported by persons concerned with door to door delivery of time sensitive cargo and necessarily involves multi modal transport. iii. Hence, in case of imports by Courier, the amount charged by the Courier has to be necessarily added to the price of the goods for determining the assessable value for the purpose of Section 14 of the Customs Act, 1962 and determining the eligibility to sr. No. 608A of Notf 50/2017 cus. iv. In case, the Courier charges are not included, it shall be the responsibility of the Assessing Officer and Examining Officer, to reassess the goods after due examination thereof, to determine their eligibility to Sr. No. 608A of Notf 50/2017 Cus. v. It shall be the responsibility of the Out of Charge Officer to detain such goods, imported as Gifts and not fulfilling the requirements as specified above, for reassessment. This shall equally apply in case of RMS facilitated Courier Bills of Entry. vi. ALL cases of filing of CBE XII for goods, not eligible to be considered as Bona fide Gifts shall be seized and subjected to the process of adjudication. vii. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he serial number, under which exemption is claimed. 19. If sr. No. 3 of Not-f 154/94 cus is claimed: i. The consignment should be of a bona fide commercial sample of goods AND ii. It should be supplied Free of Charge AND iii. No transfer of foreign exchange should be involved AND iv. The goods should not be subject to any prohibition or restriction on their import into India AND v. The value of the consignment must not exceed ₹ 10,000. Such value must include the courier charges paid by the supplier as it is a cost to the supplier, AND vi. The samples must be meant only for being shown in India for the guidance of exporters or for securing or executing an export order AND vii. They must be imported only by an IEC holder AND viii. The goods must be clearly marked as Samples AND ix. The importer has to give the declaration as prescribed in the Notification, in the CBE, AND x. The importer has to give the requisite undertaking to the AC/DC as prescribed in the Notification AND xi. The total value of all samples shall not exceed Rupees one lakh and 50 Units, both conditions to be satisfied, over the last twelve months from the date of import unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alculated above for Samples, exceeds ₹ 10,000, the ECCS does not allow filing of CBE XII for Samples. Hence, CBE XIII or CBE XIV has to be filed and the existing CBE XII, if filed, has to be cancelled. The aggregate duty chargeable on such imports shall be the merit rate applicable to the CTH under which such goods are classifiable, on the assessed value including courier charge without the benefit of Notf 154/94 Cus. xi. ALL cases of filing of CBE XII for goods, not eligible to be considered as Bona fide Commercial Samples or Prototypes, shall be seized and subjected to the process of adjudication. xii. It must be noted that, non-commercial or non bona fide samples or prototypes cannot be imported under CBE XII nor are they eligible for any exemption under Notf 154/94 Cus. 21. Documents: CBE XI can be filed only for Printed paper, cards or photographs * Which are of no commercial value AND * Which are for the time being not liable to any customs duty AND * Which are not subject to any prohibition or restriction on their import into India. i. Hence, it is evident that, goods brought under CBE XI can have no other material other than the medium on which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of cancellation ECM after proper scrutiny and examination. f. Approval for amendment of ECM after proper scrutiny and examination. g. Recalling of CBEs after proper scrutiny and examination. h. Amendment. of CBE/ Shipping Bills under Section 149 of the Customs Act, 1962 in accordance with law. iii. The audit of Courier companies is to be conducted periodically. Therefore each AC/DC posted at the New Courier Terminal shall conduct the said Audit of at least 3 (three) Couriers each month w.e.f 01.02.2019. The Addl. Commissioner in charge of New Courier Terminal shall draw up an audit plan for this purpose, latest by 25.01.2019. Authorised Couriers registered with NCT shall be allotted to each AC/DC at the New Courier Terminal. The Audit shall be conducted by the AC/DC with the help of Officers posted in their respective Batches. They shall submit the Audit Reports, Courier wise, by the last working day of the month following the month in which the Audit was completed. iv. The Local Risk Management Committee (LRMC) at the New Courier Terminal has been constituted under the Chairmanship of the Commissioner, ACC Exports Commissionerate, New Delhi. ALL Staff at New Couri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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