TIOL-DDT 1440 · Wednesday, 8 September 2010 · story 2 of 5

Courier Regulations for manual and electronic mode – Board Explains

BY Notification No. dated 5th May, 2010 Board had notified Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010. These Regulations have been framed to enable electronic filing and processing of customs declarations with regard to import and export consignments carried by courier companies. Further, vide Notification No. dated 12th August, 2010, consequential changes have also been made in the Courier Imports and Exports (Clearance) Regulations, 1998, which regulate the procedure for clearance of courier consignments in the manual mode.

Board has explained the salient features of both the Regulations.

For removal of doubts, it is clarified that similar to Bill of Entry Regulations for the manual and electronic mode, the two Courier Regulations-electronic as well as manual mode prescribe the procedure for filing and processing of declarations. While manual Regulations apply to courier clearances at specified places, the electronic Regulations would apply wherever the automation facilities are being setup.

The existing Authorised Couriers who are registered or transacting business in terms of Regulation 12 of the Courier Imports and Exports (Clearance) Regulations 1998 at locations where automated clearance facilities become operational shall be eligible to file declarations under the electronic mode without any requirement for fresh appointment or fresh intimation, subject to the fulfillment of other conditions or requirements imposed under courier Regulations for the electronic mode. In short, once a person is registered as an Authorized Courier, he can file declarations under both the modes subject to compliance of other requirements of the respective Regulations.

CBEC Circular No. 33/2010 - Customs; Dated: September 07, 2010

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