The Central Board of Excise and Customs (CBEC) has prescribed more rigorous processes for imports and exports through couriers. The new requirements follow new regulations to enable electronic filing and processing of Customs declarations by couriers and consequential changes made in the regulations for clearance of courier consignments by filing manual bills of entry/shipping bill.
The couriers have to now furnish a security of Rs 10 lakh for clearance through major international airports of Mumbai, Delhi, Kolkata and Chennai and Rs 5 lakh at other airports. Their net worth or financial viability requirement has also been raised to a minimum Rs 25 lakh worth of assets.
After a transition period of six months, the couriers can file declarations before Customs, for clearance of imported or export goods, only through a person who has passed the examination referred to in Regulation 8 or Regulation 19 of the Customs House Agents Licensing Regulations, 2004, and who is duly authorised under Section 146 of the Customs Act, 1962.
The couriers have to verify the antecedents, identity and functioning of their clients in the address by using independent and authentic documents, data and information. This is to guard against offences such as fraud and duty evasion by bogus IEC holders etc. The ‘Know Your Customer’ guidelines applicable for Customs House Agents will equally apply for couriers.
The couriers cannot outsource or sub-let any of the processes in the door-to-door supply chain to any agency without prior permission of the Customs. For consignments of up to Rs 10,000 in value, the couriers have to obtain necessary authorisation from their clients at the time of delivery of the goods, or earlier. For higher value consignments, they have to get the authorisations at the time of import. For consignments beyond Rs 1 lakh, a normal bill of entry will have to be filed.
The couriers have to put in place verifiable and secure work processes on a global basis backed by an elaborate information technology infrastructure for knowledge and information management. They must have their own in-house mechanism to guard against the use of express supply chain by unscrupulous elements.
CBEC has also given some relaxations for couriers. Transhipment of cargo imported through couriers to another Customs station or transfer of cargo from one Customs area to another within the same Customs station will be allowed. In case of breakdown of computer systems or other unforeseen circumstances, they can file a manual bill of entry and seek quick clearance of consignments. The shipments of export-oriented units have been allowed as the necessary module has been developed under the automated electronic system but the data requirements have been enhanced.
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For testing any goods imported by couriers, the Customs have been allowed to send samples to any government-approved laboratory and get the reports quickly. Till the Export Manifest Module is developed under the EDI, the existing procedure being followed in respect of courier regulations for manual mode will continue. The examination norms for export cargo through couriers will be the same as for export through other modes. Couriers already having authorisations from Customs can file electronic declarations without the need for fresh appointment or fresh intimation.
The essence of courier service is speed. The latest CBEC instructions strike a fair balance between need for expediency and safeguards to ensure compliance.
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