Customs - Courier - KYC
IN the context of increasing number of offences involving various modus-operandi such as fraud and duty evasion by bogus IEC holders etc., an obligation has been cast on the Authorized Courier to verify the antecedents, identity of his client and the functioning of his client in the declared address by using reliable, independent, authentic documents, data or information. It would be obligatory for the client/ customer to furnish to the Authorised Courier any two of the listed documents. However, there is no requirement for the client/ customer to furnish a photograph separately to the Authorised Courier.
Express Industry Council of India has represented that only one identification/ document instead of minimum two documents should be collected from importer/exporter at the time of delivery/pick up of shipment.
In order to redress the genuine difficulty, CBEC in Circular No. dated 12.02.2015 communicated that two documents, one for 'proof of identity' and other for 'proof of address' are required for KYC verification. This is in line with the KYC norms stipulated by RBI. However, in case of individuals, if any one document listed in the Board Circular No 09/2010-Cus dated 08.04.2010 contains both 'proof of identity' and 'proof of addresses', the same shall suffice for the purpose of KYC verification.
Express Industry Council has again represented that in case of import consignments meant for an individual, where two documents, one for proof of identity and other for proof of address are required for KYC verification. Many a time, individuals possess proof of identity in the form of prescribed documents but the address mentioned in the document is not the address where the individual is staying. Individuals often find it difficult to produce present/current proof of address.
A responsive Board has again reacted positively and instructs that:
1. in cases where the proof of present address is not available with the individual, the proof of identity collected at the time of delivery along with the address recorded for the delivery purpose by the courier companies would suffice for KYC verification.
2. The courier company would keep a record of the address where the goods are delivered and the same would be treated as proof of address of the individual.
3. However, courier companies must show due diligence in maintaining the records of proof of address.
4. The above dispensation for proof of address would be available only in respect of individuals for import of documents, gifts/samples/low value dutiable consignments upto the maximum CIF value limit of Rs. 50000/-.
CBEC Circular No. 13/2016-Cus., Dated: April 26, 2016