Customs Disallows Free of Cost Export above Rs. 25k through Courier

MEIS Exports in B to C Channel upto Rs. 25k Allowed through Courier

[Customs Notification No. 62 (Non Tariff) dated 17th June 2015]

In exercise of the powers conferred under section 157 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs, hereby makes the following amendments to amend the Courier Imports and Exports (Clearance) Regulations,1998, namely :-

1.    (1) These regulations may be called the Courier Imports and Exports (Clearance) Amendment Regulations, 2015.

(2)  They shall come into force on the date of their publication in the Official Gazette.

2.    In the Courier Imports and Exports (Clearance) Regulations, 1998 (hereinafter referred to as the said regulations), in regulation 2, in sub-regulation (2), in clause (e),-

(a) for the sub-clause (iii), the following shall be substituted, namely:-

“goods proposed to be exported under Duty Exemption Schemes, Export Promotion Capital Goods Scheme or any other similar export promotion schemes:

Provided that this sub-clause shall not apply to goods notified in Appendix 3C of the Foreign Trade Policy (2015-2020), proposed to be exported from Chennai, Delhi and Mumbai airports under the Merchandise Exports from India Scheme (MEIS) in consignment of value upto rupees twenty five thousand and involving transaction in foreign exchange;”;

(b)  for the sub-clause (iv) , the following shall be substituted, namely:-

“goods, other than the goods specified in Appendix 3C of the Foreign Trade Policy (2015-2020), in respect of which the proper officer directs the filing of shipping bill or bill of export in the prescribed form;”;

(c)  the proviso to sub-clause (v) shall be omitted.

3.    In the said regulations, in regulation 6, after sub-regulation (3) and before the existing proviso,

(a)  the following proviso shall be inserted, namely:-

“Provided that for the goods specified in Appendix 3C of the Foreign Trade Policy (2015-2020), such entry shall be made in the form prescribed in the Shipping Bill and Bill of Export (Form) Regulations, 1991:”;

(b)  in the existing proviso, after the word “Provided’’, the word “further” shall be inserted.

4.    In the said regulations, in the Form Courier Shipping Bill-II (CSB-II), in the Declaration, for clause (ii), the following shall be substituted, namely:-

“(ii) I /We hereby declare that the goods for export as per this Shipping Bill include only bonafide commercial samples and prototypes of goods of a value not exceeding Rs. 50,000/- per consignment and bonafide gifts of articles for personal use of a value not exceeding Rs. 25,000/- per consignment and which are for the time being not subject to any prohibition or restriction on their export from India and on export of which no transfer of foreign exchange is involved”.

5.    In the said regulations, in the Form Courier Bill of Export- II (CBEx-II), in the Declaration, for clause (ii), the following shall be substituted, namely:-

“(ii) I /We hereby declare that the goods for export as per this Shipping Bill include only bonafide commercial samples and prototypes of goods of a value not exceeding Rs. 50,000/- per consignment and bonafide gifts of articles for personal use of a value not exceeding Rs. 25,000/- per consignment and which are for the time being not subject to any prohibition or restriction on their export from India and on export of which no transfer of foreign exchange is involved”.

[F. No. 450/04/2013-Cus IV]