Import & export through courier mode-CBEC clarifies
Difficulties brought to the notice of the Board are:-
1. Availment of CENVAT Credit on Courier Bill of Entry;
2. Filing of regular Bill of Entry by Express Companies; and
3. Single registration with Customs so as to enable Authorised Courier to operate at all Customs locations.
Board has examined the issue and clarified that
1. Whenever consignee intends to take CENVAT credit on imported goods, normal Bill of Entry may be filed. This Bill of Entry may be used by the importer for taking CENVAT credit on any imported goods, as per clause (c) of rule (9) of CENVAT Credit Rules, 2004.
2. Authorised Courier may be permitted to file regular Bill of Entry or Shipping Bill.
3. Field formations may permit the operation of Authorised Courier based on the intimation as per Regulation 12 of the Courier Imports and Exports (Clearance) Regulations, 1998 and subject to execution of specified Bond and Security. No separate registration is required.
CIRCULAR NO , Dated: August 29, 2007