1.>     There have been persistent requests from the Trade & Industry to facilitate  clearance of goods imported by courier mode at the Bangalore Air Cargo Complex.   The air express sector is growing in stature over the years and contributing significantly to the economy by way of generating employment as well as revenue to the exchequer. Owing to the strategic location of Bangalore and the demands from IT, Telecom sector and Textile sector, Bangalore Customs has decided to start imports through courier mode from 02-01-2006.  M/s DHL Express (India) Pvt. Ltd. have approached the Bangalore Customs, with a request to permit them to establish an  Express cargo Handling facility at MSIL complex, Bangalore, hereinafter referred to as New Courier Facility(NCF).   Since the Courier facility is set up on  specific request of M/s DHL and as DHL are providing all infrastructure including payment towards staff involved on cost recovery basis, presently this facility is exclusively for courier imports made by DHL.     All Importers, Exporters, Custom House Agents and Trade Associations may please note that the facility of import through courier mode (DHL) will commence operations from 2nd January 2006 from Air Cargo Complex, Bangalore.  Extending the facilities to exporters as well as opening its facility to all courier companies will be taken up later when the space and staff constrains are resolved.

                              In case of any doubt, Additional Commissioner of Customs/Joint Commissioner of Customs may issue written instruction in respect of any incidental of supplemental matter; consistent with provisions of the Act and the Regulations.     

2.>    Courier Import and Export (Clearance) regulation, 1998

Import and export of goods through courier mode and customs clearance thereof  is subject to the aforesaid Regulations. These Regulations as amended from time to time, Interalia prescribe the procedure of assessment and clearance of specified goods imported through courier mode from specified ports and clearance of import goods through customs and  Bangalore is one of the specified ports. The main features of these Regulations are as follows: -  

(i)   Import  through courier:

            The facility of imports through courier mode  is allowed only to those Courier companies which are registered with the Commissioner of Customs, Bangalore.   These courier agents or courier companies are designated as “Authorized Courier”.

  Imports through courier is not allowed in respect of following category of goods, namely, -  

(a)    weight of individual package exceeding 70 kg;

(b)   goods requiring specific conditions to be fulfilled under any Act other than the Custom Act or any Rules and Regulations framed under such Act;  

(c)    Imports of goods requiring testing of samples (with reference to relevant

statutory authorities),  animals and part thereof; plants ant parts thereof; perishables; publications containing maps depicting incorrect boundaries of India; precious and semi-precious stones, gold or silver in any from ( hitherto imports of goods falling under chapter 28,29 and 38 was also not allowed, but the same has now been allowed by amendment in the Regulations vide notification No. 95/2003-Cus (N. T), dated 6.11.2003; however import of gems and jewellery is allowed to EOU, Units located in EPZ/SEZs.

(ii)       Packaging of goods: Goods meant for Import through courier shall be packed separately in  identifiable courier company bags,  with appropriate labels, in following category;

(a)    Documents;

(b)   Samples and free gifts;

(c)    Dutiable and commercial goods;

and that each package shall bear declaration by sender regarding the content of package and value thereof.

(iii)            Registration of courier companies: Every person intending to operate as an authorized courier shall apply in writing to the Commissioner of Customs  Bangalore for registration. The condition/procedure to be satisfied for registration are: -

(a)    the applicant shall, to the satisfaction of the Commissioner, establish its financial viability by producing a certificate issued by a scheduled bank or such other proof acceptable to the Commissioner, evidencing the possession of assets of a value not less than five lakh rupees;

(b)   the applicant shall execute a bond with the stipulated security for complying with the provisions of the Customs Act’ 1962 and the rules and regulations made thereunder;

(c)    the applicant courier company shall agree to pay any duty not levied or short levied on goods taken clearance by such courier company if in the opinion of the Assistant Commissioner/Deputy Commissioner, such duty cannot be recovered from importer of exporter (to be undertaken by courier company in the bond they furnish);

b   after causing necessary verifications as the Commissioner may deem necessary to satisfy himself that the applicant fulfills the requirement of registration, the applicant courier company will be registered as an authorised courier;

(e)    registration shall be valid for a period of three years and will have to be renewed by making an application in this regard before expiry of registration period; registration shall normally be renewed of if the performance of authorized courier is found satisfactory with reference to absence of any complaint of misconduct including non compliance of any of the obligations specified in the Regulations.

(f)     The Commissioner may revoke the registration of Authorized Courier and order forfeiture of security if the Authorised Courier fails to comply with the any of conditions of bond executed by him; fails to comply with provision of law; or engage in any misconduct which in the opinion of the Commissioner renders him unfit to transact any business in the Customs Station.

(iv)       Obligation of Authorised Courier: Authorised Courier shall act as an agent of consignee in case of import under an authorization issued by the consignee/consignor as the case may be; comply with the provisions of law and advise his clients in this regard; ensure correctness of any information submitted to customs with reference to clearance of goods or otherwise; not withhold any information relating to assessment from customs or clients as the case may be; shall maintain all stipulated records and accounts in the prescribed manner and submit them for inspection to the AC/DC of any officer authorized by him, whenever required.

(V)             Documents and procedures: These Regulation specify the documents to be filed and procedures to be followed for customs clearance of goods, the details of which are elaborated in following paragraphs.  

3.>        Clearance of Imported Courier Parcels:

3.1 Documents to be filed for customs clearance:

3.1.1        Following documents shall be filed for customs clearance of goods imported through courier:-

(i)          Courier Bill of Entry  -I (CBE-I): The On Board Courier (OBC) or the  person in charge of Aircraft, on arrival of the Aircraft  (himself of through the authorised representative of the concerned  Airlines) or any Authorized Courier shall file the Courier Import Manifest in form CBE-I in quintuplicate immediately on arrival of the import goods at the airport and present it to the proper officer of customs(in this case SDO in-charge of Customs, Intl Air port).  The IGM No. assigned to the CBE-I should be identical to the one already assigned to the concerned flight at International Airport Terminal, Bangalore.  The proper officer of customs shall retain the second and third copy of CBE-I and return the original, fourth and fifth copy of CBE-I to the person filing CBE-I after acknowledging the receipt. Such person then shall submit the original copy of the CBE-I to the Noting Clerk (who is stationed in the Courier cell)who will enter it in running serial number in the register prescribed for this purpose and acknowledge receipt in the fifth copy. The Quadruplicate Copy of CBE I will be  the Custodian copy.

(ii)     Courier Bill of Entry –II (CBE-II) :      The representative of the Authorised Courier (in this case M\s DHL)shall file the Courier Manifest in the From CBE-II, in duplicate, with the proper officer of customs(in this case SDO in-charge of Customs, Intl. Airport). The proper officer of customs shall retain the second copy of CBE-II and return the original to the Authorised Courier. The Authorised Courier shall submit the original copy of the CBE-II to the Noting Clerk who will enter it in running serial number in the register prescribed for this purpose. Details of CBE-I i.e. date  and No. should invariably be mentioned on CBE-II in order to facilitate re-conciliation.  Noting clerk will do the reconciliation and discrepancy between CBE I & CBE II will be brought to the notice of AC\DC through the shed Superintendent.

(iii)    Courier Bill of Entry –III (CBE-III) : In respect of documents not liable to  any duty the representative of the Authorised Courier shall file form CBE-III, in quadruplicate, for duty free clearance. A single CBE-III may be filed for the clearance of any number of such goods imported by the Authorised Courier on a particular flight. The CBE-III shall be presented to Noting Clerk and a serial No. would be obtained in the register prescribed for the purpose.

(iv)       Courier Bill of Entry-IV (CBE-IV) : In respect of bonafide commercial samples and bonafide gifts entitled to exemption from custom duty under various customs notifications, the representative of the authorised courier shall file Form CBE-IV in quadruplicate.  If the Authorised Courier wishes to file an extra copy for submission of the same to custodian, he may file B/E in quintuplicate.   Single CBE-IV may be filed for the clearance of upto 10 consignments of such goods imported by the authorised courier on a particular flight.

(v)        Courier Bill of Entry V (CBE-V) :  For Clearance of dutiable goods, the representative of the authorised courier shall file form CBE-V in quadruplicate or if the Authorised Courier wishes to file an extra copy for submission of same to custodian, he may file B/E in quintuplicate.  A single CBE-V may be filed clearance of upto 10 consignments.

            It may be noted that CBE-III/IV/V are to be filed flight wise (CBE-I wise) so that these Bs/E are easily reconcilable with the CBE-I and CBE-II. For this purpose CBE-III, IV & V should invariably contain details of CBE-II ie. No. and date.  Such   reconciliation   shall be done by the Superintendent in charge of Courier  Examination.

            Since, a number of consignments/shipment are entered in one Courier Bill of Entry, it may so happen that the Authorised Courier may, for any reason, require to amend the entry or delete any entry (for not having required information or consent of client for payment of duty or any other reason etc).  He shall not suo-moto make any amendment after Noting of Bill of Entry. If the authorized courier wishes not to get any consignment assessed for the time being in a particular Bill of Entry, he shall bring it to the notice of the Appraising officer or  AC/DC, who shall allow any amendment in the said consignment/shipment. The Authorised Courier while filing fresh B/E shall also get fresh Noting. Such amendment will be made in the Noting register in red ink.  Any amendment done suo-moto on the Bill of Entry after Noting, without prior approval of Appraising Officer of DC/AC or any tampering of B/E in any manner would be viewed seriously and invite penal action under the Act and Regulations.

(vi)       Bill of Entry in the form prescribed in the Bill of Entry Forms Regulations,1976 (Regular Bill of Entry): The authorized courier shall normally file the documents, namely, CBE-III, CBE-IV, CBE-V for the purpose of assessment and clearance of goods except in the following category of goods where the regular Bill of Entry will be filed:

(a)    consignee wish to file the said normal Bill of Entry;

(b)   goods imported by EOU/SEZ units under an exemption notification;

(c)    goods imported under any export promotion scheme;

(d)   goods imported against any licence issued under the Foreign Trade (Development and Regulation) Act, 1922;

(e)    consignor and consignee are related in terms of the Customs Valuation Rules;

(f)     where proper officer directs for filing of regular Bill of Entry.

       Such Bills of Entries shall be assessed by the respective Appraising Groups, according due priority as an express cargo calls for.

3.1.2    Filling of prior Bill of Entry:   In order to facilitate  faster clearance of import cargo, the Authorised Courier is given the  facility of filing of prior CBE-IV and CBE-V (prior to arrival of goods).  In this regard  the Authorised Courier wishing to file prior CBE-IV and CBE-V,  should make a request in writing to  The Asst.\Dy Commissioner( Courier cell),  who may allow such prior filing of Bill of Entry and appraisement of goods.  Such filing would be allowed on the basis of documents (invoice and AWB) received  by the Authorised Courier through their imaging system. In this regard it may be noted that prior CBE-IV and CBE-V shall be Noted only when accompanied by copies of Air way Bills and invoices. The prior Bills of Entry shall be Noted in the manner similar to post Bs/E.

3.2       Procedure to be followed for assessment and clearance:

3.2.1    Arrival of goods:   Immediately on arrival of the import goods at Bangalore International Airport, CBE-I & CBE II shall be filed by persons specified in this regard in the manner already prescribed in the preceding  paras. 

3.2.2    Sorting of Goods: As stipulated in the Regulations, the Authorised Courier is required to bring the goods duly sorted out in the different categories  such as, documents, samples and free gifts and dutiable or commercial goods, packed separately in clearly identifiable courier bags (thus goods should come shorted as per CBE-III, CBE-IV and CBE-V). However, if the courier company, for any reason desires to sort the goods after arrival, in the category of CBE-IV and CBE-V, they may do so under proper intimation to the Superintendent in charge of the Courier cell. However this sorting would only be limited to the extent of transferring the parcel from CBE-IV to CBE-V or vice versa, as the case may be. In no case the parcel should be opened during the process of sorting.  Any short landing or excess landing found during sorting or otherwise shall be intimated immediately to the Superintendent in the prescribed Proforma.  It may also be noted that courier bag shall be opened only after filing of CBE-II.

3.2.3    Filing of documents for assessment and clearance:  After sorting the authorised courier company shall file CBE-III, CBE-IV, CBE-V in the prescribed format, in quadruplicate, to the Noting Clerk.  The Noting Clerk shall maintain Noting Registers in the prescribed format in respect of CBE-III, CBE-IV, CBE-V / regular Bill of Entry.  He shall sign the Bill of Entry after putting running serial number and date with numbering machine.  Alteration of Bill of Entry number once assigned or any other amendment shall not be allowed without the permission of the AC/DC (Courier).

3.2.4   Assessment and clearance of goods:

(i)         Clearance of Documents: After Noting and assigning Sr. No. (Bill of Entry No.) the CBE-III will be handed over to the Authorised Courier.  The Authorised Courier will then submit these copies to Superintendent in charge of Courier Cell, who will retain the original and duplicate copy, acknowledge the receipt on fourth copy and return the third and fourth copy to the Authorised Courier.

Clearance of documents covered under CBE-III shall be on the basis of inspection without any assessment of documents.  However, the proper officer of customs in charge of the examination may examine the documents at random or where he feels that  examination is required to be done.  In any case all the courier bags shall be subjected to 100% X-ray scanning to ascertain the contents.  However, bags containing documents (CBE-III) can be X-rayed together.  Any discrepancy noticed during inspection/examination will be brought immediately to the notice of AC/DC (Courier). In case the parcel requires detention, it will be deposited with the warehouse officer on a serially numbered Detention Receipt (DR), which will also carry the B/E No.   In respect of those consignments where no discrepancy is found, after X-ray the Inspector (shed) shall put his signatures on the Bill of Entry as a token of X-rayed the documents.   The Superintendent in charge of Courier Cell will give “Customs Out of Charge” on duplicate copy of Bill of Entry. While giving “Out of Charge” the Superintendent shall mention the number of consignment for which out of charge is given. Thereafter the Authorised Courier will hand over the original copy of B/E to the Noting clerk and duplicate will be submitted to the custodian, who will allow clearance on the basis of out of charge order given by customs. The gate officer while allowing clearance will tally/verify the consignments moving out with the corresponding entry in the Bill of Entry and gate pass of any other document maintained by custodian for discharge of goods. After all consignments for which “out of charge” has been given on the concerned B/E., are cleared, the custodian shall make an endorsement in this regard and duplicate copy will be returned to the Noting Clerk. It shall then be attached to the original B/E.

(ii) Clearance of Goods other than the documents:

(A) Bonafide samples and gifts: The relevant document in this case is CBE-IV.  After noting of CBE-IV, the Authorised Courier shall submit the copy to Appraising Officer for assessment to ascertain that the goods are entitled to exemption as bonafide samples or gifts,  as the case may be.  In case of any doubt regarding admissibility of duty exemption in the category of bonafide samples or gifts, the appraising officer may call for the document or any such information required for assessment of value or nature of goods or may request the Superintendent (Examination) for necessary verification at the inspection/examination stage.  The appraising Officer will put his comments on Bs/E in respect of such consignments where further verification or information is desired.  In respect of remaining items in the B/E, he will clearly write on the bill of entry as “___ of consignment containing ____ package assessed” and will put his signature and stamp.  After assessment by the Appraising Officer, the Bs/E will be handed over to the Authorized Courier, who will submit the same to the Superintendent in charge of Courier Cell.  Clearance of such goods shall be on the basis of %age examination as prescribed by the Additional Commissioner/Joint Commissioner.  All the goods shall be X-rayed 100% parcel wise / package wise to ascertain the contents of the packages with reference to  the details from the Bill of Entry.   The Inspector of customs in charge of the Examination will record his report on the reverse of the Bill of Entry and the same shall be put up to the superintendent in charge of Courier Cell.  Any discrepancy noticed will be brought immediately to the notice of AC/DC (Courier).  In case if some duty liability arises in view of assessment by the customs, the duty may be assessed on CBE-IV itself.  The procedure for payment of duty and clearance of goods shall be the same as prescribed for dutiable goods and as discussed in the following paragraph.  After examination and X-ray, the goods requiring detention for any reason would be handed over to the warehouse in-charge under prescribed DR and entry would be made in the detention register/ warehouse register.  Relevant B/E number will be mentioned on the DR.the detained goods shall be cleared subsequently in the manner prescribed for clearance of detained goods. In respect of goods allowed clearance, the Superintendent in charge of Courier Cell,  will give “Customs Out of Charge” on duplicate copy of Bill of Entry. While giving “Out of Charge” the Superintendent shall clearly mention the number of consignment/Shipments and packages for which out of charge is given.  Thereafter the Authorised Courier will hand over the original copy of B/E to the Noting clerk and duplicate will be submitted to the custodian, who will allow clearance on the basis of “out of charge” order given by the customs. The gate officer while allowing clearance will tally/verify the consignments/shipments and packages being cleared with corresponding entry in the duplicate B/E and gate pass or any other such documents on which goods are discharged by the custodian.  On clearance of all consignments for which “out of charge” has been given on the concerned B/E, the custodian shall make an endorsement in this regard and 2^nd copy will be returned to the Noting Clerk. It shall then be attached to the original B/E.  Third and fourth copy of Bs/E shall be retained by the Authorised Courier for their  own purpose and onward forwarding to the clients.  

         As regards import of bonafide sample the EXIM Policy (para 2.18 & 2.19 as amended) extends waiver from licence/ certificate/permission except in case of vegetable seed, bees and new drugs by any importer. Import of bonafide samples shall be allowed accordingly and licence/certificates/permission etc may not be insisted upon except for the specified categories i.e. vegetable seeds, bees and new drugs

              (B) Dutiable goods: For clearance of dutiable goods covered by CBE-V and regular Bill of Entry the  procedure shall be as follows. The Bill of Entry after noting along with all the required documents such as Commercial Invoice, Price List, Air Way Bill, Packing List, GATT declaration, importer’s declaration, authorization letter from the consignee, copy of PAN, IEC No., catalogue, technical write-up, chemical composition certificate (wherever required) shall be put up to the Appraising Officer for assessment.  He shall mark the consignment for appraisement under 1^st check or assess the same under 2^nd check basis.

              In cases of appraisement under 1^st check, the Appraising Officer will endorse the examination order on the reverse of the original Bill of Entry, which will be separately filed after taking approval from the Assistant Commissioner /Deputy Commissioner. The Bill of Entry shall be handed over to the Authorised Courier who will present it to the  Superintendent in charge of Courier Cell, for getting the goods examined. The Superintendent  (Examination) shall mark the Bill of Entry to the Inspector of Customs who shall endorse the examination report on duplicate copy of the Bill of Entry. The Bill of Entry with the examination report will be presented before the Appraising Officer, Courier Cell. After assessment of the Bill of Entry by the Assessing Officer, Bill of Entry shall be sent for pre-audit.  In case of Bills of Entry having value of Rs.50,000\- and above the AC/DC will finalize the Bill of Entry after pre-audit. The finalized Bill of Entry shall be returned to the authorized representative of courier for payment of duty. The dealing Assistant/Detach Clerk shall ensure that the original Bond/Bank Guarantee, note sheet etc, if any, are detached. Any formality regarding Licensing etc., if required, will also be completed before handing over the Bill of Entry.  The authorized representative of courier shall pay the duty and get the TR-6 challan signed by the concerned Inspector of customs who shall ensure that duty is paid within interest free period or due interest is paid in case of delay in payment of duty. The duty paid Bill of Entry shall be presented to the Noting clerk for making necessary entries in the register.  He will then despatch the original and return the 2^nd, 3^rd and 4^th copy of the TR-6 Challan to the authorized representative of courier with endorsement regarding verification of duty paid.

              In cases of appraisement under 2^nd check, the Bill of Entry will be presented to  the Appraising Officer. After assessment, the Bill of Entry shall be sent for pre-audit.  In those  cases which fall in the competency of the AC/DC,  the AC/DC will finalise the Bill of Entry after pre-audit. After assessment of the Bill of Entry, the authorized courier will present it along with all relevant documents to the detach clerk for detachment of the original copy. The Inspector of customs shall endorse the particulars of payment of duty on the second copy of the Bill of Entry. After payment of duty the goods shall be examined as decided by the Superintendent in charge of Courier Cell, on the basis of the  level of examination prescribed by the ADC/JC. The proper officer of customs shall endorse the examination report on the duplicate copy of Bill of Entry and put up the same to the Superintendent in charge of Courier Cell.   In case any discrepancy is found during the examination and goods shall be detained as per the procedure prescribed in the following paragraph and the discrepancy will be brought to the notice of the AC/DC.

              Goods in respect of which no discrepancy is found  the Superintendent in charge of Courier Cell(NCF),  shall give “Out of Charge” on 2^nd Copy of Bill of Entry, clearly mentioning “ number of consignments shipment and number of packages” allowed out of charge in a particular B/E. The Authorised Courier will then submit the duplicate to the custodian, who will allow clearance on the basis of “out of charge” order given by the customs. The gate officer while allowing clearance will tally/verify the consignments/shipments and packages being cleared with corresponding entry in the duplicate B/E and gate pass (in case custodian makes gate pass). On clearance of all consignment for which “out of charge” has been given on the concerned B/E, the custodian shall make an endorsement in this regard and 2^nd copy will be returned to the Noting Clerk. It shall then be attached to the original B/E. Third and fourth copy of Bs/E shall be retained by the Authorised Courier for their own purpose and  onward forwarding to the client.

3.3.            Enhancement of declared value in the Bill of Entry: During the course of assessment of Bill of Entry, if the Appraising Officer comes to the conclusion, in terms of the Customs Valuation Rules or any other information at his disposal, that the declared value is low, the same may be enhanced by the Appraising Officer only after consent of consignee or the concerned Authorised Courier or authorized agent and such consent may be obtained on the Bill of Entry itself. In no case the value would be enhanced suo-moto. In such cases where the under valuation of incorrect classification is resorted to with intend to evade payment of duty by way of mis-declaration or suppression of facts adjudication proceeding would invariably be resorted to. Further in all such cases where the value is proposed to be enhanced by more than 50% of declared value, such enhancement would invariably be brought to the notice of the Assistant Commissioner/Deputy Commissioner for their concurrence.

3.4       Detention of courier goods and subsequent clearance :            At times it may not be feasible to assess the goods for want of information with regard to valuation, description, classification or any other discrepancy noted at the stage of assessment or examination. In such cases goods are required to be detained for further inquiries. Where goods are detained either by Customs or Authorised Courier, for whatever reason, Detention Receipt (D R) in prescribed proforma shall be issued immediately and B/E number shall be mentioned on it. The DR shall be signed by proper officer of customs and entries in the relevant register kept for this purpose should be made . The DR should invariably bear pre-printed serial number. Detention of courier goods in bonded warehouse of the custodian shall be informed to the Inspector of Customs (Warehouse). The Authorised Courier shall maintain in the prescribed format a daily record of inward and outward movement of all goods that have been detained in the bonded warehouse. Warehouse/Detention register will be verified and counter signed from time to time by the officer in-charge of warehouse. Detained goods shall be produced for examination only after the Inspector (Examination) gives the requisition on the reverse of the Bill of Entry. For assessment of detained goods, the Authorised Courier will file part Bill of Entry giving reference of earlier Bill of Entry and enclosing of copy of DR.

              As regards detention, attention of trade, Authorised Couriers and custodians is also invited to the fact that in most of the cases detention is caused for want of information such as commercial invoice, certificate or declarations for establishing the admissibility of a notification or satisfying the requirement of statutes for such import, improper description of goods in the Bill of Entry particularly in case of goods like electronic goods, textile and articles thereof or machinery items where a variation in description may result in substantial difference in value. Therefore it may be ensured at the time of filing of documents that all necessary information may be furnished in the first instance, so that detention could be avoided. Wherever the goods have been detained, the Authorised Courier shall make efforts to furnish the requisite information expeditiously. In this regard the Assistant Commissioner/Deputy Commissioner shall also closely monitor the detention caused on account of customs requirements and efforts would be made to expedite the clearance of such detained goods.

3.5    Reshipment;  Permission for Re-shipment will be permitted on merit by the concerned AC/DC.  After obtaining the permission, such package shall be withdrawn from Courier and deposited at the Airport by the authorised representative under Customs escort.  The courier company shall ensure that the packages are reshipped\re-exported within 24 hours from the Airport and to this effect an undertaking shall be given by the Authorised Courier,  before effecting such transfer.

3.6   Transhipment of packages  imported by EPZ, FTZ and STP:  On the request of courier company and on the strength of the transshipment permit and bond/undertaking, transhipment of parcel imported by  EPZ, FTZ and STP situated outside Bangalore shall be permitted.  However transhipment    will be allowed only   by Air and not by any other means of transport.

3.7   Clearance of part Courier Bill of Entry: In case  of packages containing   Goods permitted to be cleared under Courier mode as well as goods not covered under courier regulations,  part clearance is permitted.  While presenting a part CBE, the authorised courier shall ensure that all the requirements of detention are complied with.  The part CBE shall be presented to the Noter and after obtaining endorsement form the Noter, the CBE shall be presented to the assessing officer and on the strength of his endorsement, parcel shall be brought from  NCF  detention room by the authorised courier representative and presented  to the assessing officer.  All other procedures to be followed are as per clearance of CBE-V.

3.8   Action in respect of uncleared imported goods:            As per Regulations and Sec.48 of the Customs Act, 1962  all imported goods from Customs are required to be cleared within a period of 30days of the arrival of such goods. The goods, which are not taken clearance within 30days of the arrival of the same shall be disposed off by the customs, after giving notice to the Authorised Courier and charge payable for storage and holding of such goods shall be payable by the custodian/Authorised Courier. Hence, all the courier companies shall ensure that the import consignment is cleared within the stipulated time and no claim after taking over the goods will be entertained by the Customs authorities.  

3.9       Import of goods expressly not covered under the Regulations:    There may be situations where goods imported vide courier are expressly not covered as per the regulations.  In such cases, the goods shall be dealt on merits by filing a regular Bill of Entry under Sec.46  of Customs Act, 1962 .  Similarly if the AC/DC  feels that the document merits assessment by filing a regular Bill of Entry, he shall order for filing a regular Bill of Entry under Sec.46  of Customs Act, 1962 .    These Bills of Entries shall  be dealt by the respective Appraising Groups.  

4.>         Payment of Duty:  For the purpose of payment of Duty, the Authorised Courier, namely M/s DHL Express India Pvt. Ltd  are required to maintain a Personal Ledger Account with sufficient balance to cover the duty liability at all times.

5.>         Role of Custodian :  Since the Courier cell is located in the premises of  M/s MSIL, who are presently the custodians  of  imported cargo cleared from MSIL Complex, Bangalore, they will continue to function as Custodian for the goods  imported through courier by M/s DHL Courier Express India P Ltd. 

          The custodian shall receive all the packages transferred to them under transfer Challan forwarded by SDO, Airport.  The escort officer will present the transfer challan in duplicate to custodian.  All packages shall be unloaded in MSIL warehouse at New Courier Facility  and after satisfying himself, the custodian shall retain one copy of challan and one copy of  detail of packages namely CBE-I & II, and return the other copies of the detail list of packages and transfer challan to the Escort Officer, after duly acknowledging the receipt of the packages mentioned therein.  The custodian shall maintain a register in which all packages received by the custodian shall be entered.  After obtaining “Out of Charge” endorsement on the Bill of Entry, the custodian shall allow the delivery of packages, retaining copy of Bill of Entry.  The custodian shall also furnish a weekly statement as per Annexure IV to the Superintendent, Administration, Courier cell. 

With reference to goods and Customs procedure for clearance thereof, the custodian shall

i.   ensure that the goods deposited with them are properly stored, secured and accounted for.            

ii.  also take proper insurance coverage of the packages under their custody.

iii.  Maintain record and register, statutory or as  prescribed by Customs.

iv.  Maintain Customs record for six years; record for six months will be kept at ACC and thereafter at convenient storage space under intimation to Customs and to produce such records as and when asked for.

v.  The custodian shall appoint one person each for noting of Bills of Entry and for safe keeping of records like PD Bonds, Bank Guarantees, Undertakings, Re-warehousing certificates and maintaining relevant registers.  Specimen signatures of such persons appointed by the custodians shall be provided to the Customs.  These persons shall also attend proper diary and dispatch of miscellaneous correspondences and other miscellaneous work.

6.>         Role of Airlines: In such cases where the Airlines bring in goods without an onboard courier, they shall file the CBE-I with the Customs officer in the manner as mentioned above. In case of export goods, the airline shall ensure that the bags handed over to them have been duly passed by customs by verifying CSB-I and/or CSB-II as the case may be. After accepting the bags, the Airlines shall make an endorsement on the duplicate copy of CSB-I of CSB-II in token of having accepted the bags, In case Airlines are not in a position to accept all the bags, they shall so indicate in the CSB-I or CSB-II indicating the number of bags accepted by them for shipment.

7.>        Maintenance of records: The following Registers, Records & Forms shall be maintained   in the prescribed proforma annexed to this Public Notice.  Namely,   while  Duty payment Register, Noting Register for CBE-I; for CBE-II; for CBE-III, CBE-IV, CBE-V and RBE;  Short landing  /Excess Landing Register; Re-warehousing Register; Noting Register for CBE-III,CBE-IV and CBE-IV would also contain the Airway Bill No. and date against a Bill of Entry noted in the register will be maintained by the department, Detention & Warehousing Register ;Daily duty payment register,    Gate  Register, Short landing  /Excess Landing Register, Detention Memo, weekly statement of pending consignments, Disposal Register and Gate Pass shall be maintained by the Custodian.

8.>     Applicability of EXIM Policy on courier cargo:  In view of nature of courier trade, the scheme of clearance of import and export through courier mode envisages certain procedural relaxation as regards the customs clearance procedures. However, such imports continue to be governed by the EXIM policy as applicable to any imports or exports. Hence it should be ensured that all import  by courier mode satisfy the provisions of EXIM policy and any other law in force for the time being.

    These instructions shall be operational with effect from 02.01.2006.    

The above P.N. is available on Customs Commissionerate Web-site

http://www.kar.nic.in/blrcustoms/