Courier Imports and Exports (Electronic Declaration and Processing) Regulations – Board Clarifications

By Vijay Kumar

REPRESENTATIONS were received from the trade and industry and also from Courier Companies that requirement of mandatory IEC Code for low value dutiable consignments in Form ‘D' / CBE-XIII is onerous as consignments under this category constitute a large chunk of imports through Courier Mode.

Board has decided that in order to redress the problem of Courier Companies and to streamline the procedures under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, IEC Branch Code in case of Form ‘D' / CBE-XIII and Form ‘E' / CBE-XIV are to be treated as non-mandatory. Similarly, AD Code of the Bank in Form ‘E' / CBE-XIV for dutiable goods shall also be treated as non-mandatory.

It is decided that transition period in so far it relates to examination referred to regulation 8 of CHALR, 2004 is extended upto 31.12.2011. The Board expects that this time limit would meet the requirement of authorized couriers or their employees to fulfill the obligations as stipulated in regulation 12 of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010. The Board also decided that necessary examination should be conducted by DGICCE for this purpose.

It is decided that all employees of authorized Courier will be eligible to appear in the examination referred to in Regulation 19 of CHALR, 2004 as one time measure upto 31.12.2011, so that all employees of the Authorised Courier having adequate knowledge of Customs Laws and Allied Acts will be able to meet the obligations as stipulated under regulation 8 and 12 of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 by that time. However, such employees cannot work for CHAs. The Board desires that examinations under regulation 19 of CHALR, 2004 be got conducted by respective Commissionerates to meet this objective.

It is further clarified that in case of import of documents, gifts and samples and low value dutiable consignments (Form CBE-XI, Form CBE-XII and Form CBE-XIII), the authorization of consignee may not be required at the time of clearance of goods. The same is required to be obtained at the time of delivery of consignment to the consignee.

CBEC Circular No. 21/2011-Customs, Dated: 18 th April, 2011