Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 Amended

      Freight, Insurance and Landing Charges Column Inserted in the Bill of Entry (CBE-XII) for Samples and Gifts

      AD (Authorised Dealers) Codes in Courier Shipping Bill Form H and HA Inserted

[Notification No. 15/2019-Customs (N.T.), Dated: February 27, 2019]

In exercise of powers conferred by section 157 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations further to amend the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, namely: -

1. Short title and Commencement. - (1) These regulations may be called the Courier Imports and Exports (Electronic Declaration and Processing), Amendment, Regulations, 2019.

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

2. In the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, for "Form-C, Form-H and Form-HA" the following forms shall respectively be substituted, namely: -

 

"FORM - C

[See regulation 5(3)]

Courier Bill of Entry - XII (CBE-XII) for Samples and Gifts

(Electronic Filing)

S.NO.

Description

Details

(1)

(2)

(3)

1.

Courier Registration Number

2.

Name and address of the Authorized Courier

3.

Name of the airlines

4.

Airport of arrival

5.

First port of arrival, wherever applicable

6.

Flight No.

7.

Date of arrival

8.

Time of arrival

9.

Airport of shipment

10.

Country of exportation

11(i).

HAWB No.

11(ii).

CRN No., if applicable.

12.

Unique Consignment reference No.

13.

Name and address of the consignor

14.

Name and address of the consignee

15.

GSTIN (optional) Remarks: in the case of import of gifts/ samples, GSTIN cannot be mandatory

16.

IEC Code

17.

IEC Branch Code

18.

No. of items included in HAWB

 

19. Item-wise Details:

CTH

Nature of shipment (Gifts / Samples)

country of origin

Description of goods

Name & address of Manufacturer

(I)

(II)

(III)

(IV)

(V)

 

Item-wise Details (continued) :

No. of packages

Marks and number of packages, wherever applicable

Unit of measure

Quantity

Invoice No.

(VI)

(VII)

(VIII)

(IX)

(X)

 

Item-wise Details (continued):

Invoice value

Invoice currency

Freight Amount

Insurance Amount

Landing Charges

rate of exchange

Assessable value in Rs. (As per section 14 of the Customs Act, 1962)

Notification

Value under section 3 of Customs tariff Act, 1975

Additional Duty Rate

Additional Duty Amount

GST Code

(XI)

(XII)

(XIII)

(XIV)

(XV)

(XVI)

(XVII)

(XVIII-A)

(XVIII-B)

(XVIII-C)

(XIX)

(XX)

(XXI)

(XXII)

Notfn. type

Notfn. No.

Sl.No.

 

IGST Rate

IGST Exemption Notification

IGST Amount

GST Compensation Cess rate

GST Compensation Cess Exemption Notification

GST Compensation Cess Amount

Total Duty Amount

(XXIII)

(XXIV)

(XXV)

(XXVI)

(XXVII)

(XXVIII)

(XXIX)

DECLARATION

I/we declare that the authorization from each of the consignees or consignors relating to the above-mentioned consignments have been obtained by me/us to act as an agent for the clearance of the goods.

I/We hereby declare that goods imported as per this Bill of Entry include only bona fide commercial samples, prototypes of goods and bona fide gifts of articles for personal use of value not exceeding Rs. Ten thousand and which are for the time being not subject to any prohibition or restriction on their import into India.

I/We enclose herewith ------------- (number) of Airway bills and -------------_ (Number) of Invoices for the aforesaid consignments with this Bill of Entry.

I/we hereby declare that the contents of this Bill of Entry are complete,correct and true, in every respect and are in accordance with the airway bills, the invoices and other documents attached herewith.

Date:

Signature of the Authorised person of the Authorised Courier
with stamp of Authorised Courier

Place:

NOTE: Uploading images of HAWB and invoices shall be optional in CBE-XII while filing through bulk upload or otherwise.


 

FORM - H

[See regulation 6(3)]

Courier Shipping Bill - IV (CSB - IV) for Goods

(Electronic Filing)

S.NO.

Description

Details

(1)

(2)

(3)

1.

Courier Registration Number

2.

Name and address of the Authorized Courier

3.

Name of the airlines

4.

Airport of departure

5.

Flight No.

6.

Date of departure

7.

Time of departure

8.

Airport of destination

9.

Airway Bill-wise information :

(a) MAWB No.

(b) No. of HAWBs included in this MAWB

(c) Number of bags / packages / pieces / ULD

10.

AD Code

 

11.

Shipment / consignment-wise information:

HAWB No.

GST Invoice no. and date

Invoice no. and date (Export Invoice)

Value

(1)

(2)

(3)

(4)

Description of the goods

Name and address of the consignor

Name and address of the consignee

Weight (In KGs)

(5)

(6)

(7)

(8)

Whether supply for export is on payment of IGST or not. Please indicate

Whether supply is against Bond or UT

Total IGST paid, if any

GSTIN

(9)

(10)

(11)

(12)

DECLARATION

I/We hereby declare that I/we have obtained the authorization from each of the consignors mentioned above to act as an agent for the clearance of the goods described above.

I/We hereby declare that the goods for export as per this Shipping Bill include only bona fide commercial samples, prototypes of goods and bona fide gifts of articles for personal use within the value limits prescribed in the relevant exemption Notification and which are for the time being not subject to any prohibition or restriction on their export from India and no transfer of foreign exchange is involved.

I/We enclose herewith ------------- (number) of airway bills and ------------- (number) of invoices for the aforesaid consignments with this shipping bills.

I/We hereby declare that the contents of this shipping bill are true and correct in every respect and are in accordance with the Airway Bills, the invoices and other documents attached herewith.

Date:

Place:

Signature and name of the authorised courier
with stamp of Authorised Courier

 

A

FORM- HA

Courier Shipping Bill -V(CSB-V)

[See regulation 6(3)]

Name and Address of the Authorised Courier

Name of Customs Station

Courier Registration No.

Port of loading

Airline Name and Flight Number

Customs Shipping Bill Number and Date

AD Code

(1)

(2)

(3)

(4)

(5)

(6)

(7)

B

S. No.

Courier AWB No.

No. of package

Declared Weight

Destination

Consignor/ Exporter Name and Address

IEC No. of the Exporter

Terms of invoice

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

 

Description of goods as per Exporter Invoice

Invoice Value (FOB)

Consignee's Name and Address

Whether export using e-commerce Yes/No

Whether under MEIS scheme Y/N

(9)

(10)

(11)

(12)

(13)

S. No.

Description

Qty

HS Code

Currency

INR

(i)

(ii)

(iii)

(iv)

(i)

(ii)

C

GSTIN

Invoice no. and date

Total taxable value

If Supply for export is on payment of IGST. Pl indicate, total IGST paid, if any

Whether against Bond or UT

Total Cess paid, if any

(1)

(2)

(3)

(4)

(5)

(6)

Declaration:

(i) I/We hereby declare that the exporter mentioned above has authorised us for booking the shipment under the Courier Airway bill and act as an agent for clearance and export of the goods described above.

(ii) I/We hereby declare that on the basis of declaration of the exporter, I/We shall abide by the declaration in CSB-V, above.

Signature of the Authorised person of the Authorised Courier
with stamp of Authorised Courier".

[F. No. 450/221/2016-Cus. -IV]