Courier Imports and Exports (Electronic Declaration and Processing), Amendment, Regulations, 2019

FORM – C under regulation 5(3)- Courier Bill of Entry – XII (CBE-XII) for Samples and Gifts (Electronic Filing) i substituted by Courier Imports and Exports (Electronic Declaration and Processing), Amendment, Regulations, 2019.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

Notification No. 15/2019-Customs (N.T.)

New Delhi, the 27^th February, 2019

G.S.R.  (E). – In exercise of powers conferred by section 157 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations further to amend the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, namely: –

1. Short title and Commencement. – (1) These regulations may be called the Courier Imports and Exports (Electronic Declaration and Processing), Amendment, Regulations, 2019.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, for “Form-C, Form-H and Form-HA” the following forms shall respectively be substituted, namely: –

“FORM – C
[See regulation 5(3)]
Courier Bill of Entry – XII (CBE-XII) for Samples and Gifts
(Electronic Filing)

S.NO.	Description	Details
(1)	(2)	(3)
1.	Courier Registration Number
2.	Name and address of the Authorized Courier
3.	Name of the airlines
4.	Airport of arrival
5.	First port of arrival, wherever applicable
6.	Flight No.
7.	Date of arrival
8.	Time of arrival
9.	Airport of shipment
10.	Country of exportation
11(i).	HAWB No.
11(ii).	CRN No., if applicable.
12.	Unique Consignment reference No.
13.	Name and address of the consignor
14.	Name and address of the consignee
15.	GSTIN (optional) Remarks: in the case of import of gifts/ samples, GSTIN cannot be mandatory
16.	IEC Code
17.	I EC Branch Code
18.	No. of items included in HAWB

–

19. Item-wise Details:
CTH	Nature of shipment (Gifts / Samples)	country of origin	Description of goods	Name & address of Manufacturer
(I)	(II)	(III)	(IV)	(V)

–

	Item-wise Details (continued) :
No. of packages		Marks and number of packages, wherever applicable	Unit of measure	Quantity	Invoice No.
(VI)		(VII)	(VIII)	(IX)	(X)

–

Item-wise Details (continued):

Invoice value

Invoice currency

Freight Amo unt

Insur ance Amo unt

Lan ding Char ges

rate of excha nge

Asses sable value in Rs. (As per section 14 of the Customs Act, 1962)

Notification

Value under section 3 of Customs tariff Act, 1975

Addi tion al Duty Rate

Addi tion al Duty Amount

GST Cod e

(XI)

(XII)

(XIII)

(XIV)

(XV)

(XVI)

(XVII)

(XVII I-A)

(XVII I-B)

(XV III- C)

(XIX)

(XX )

(XXI)

(XX II)

Notfn. type

Notfn. No.

Sl.N o.

–

IGST Rate	IGST ExemptionNotifi cation	IGST Am ount	GST Compensatio n Cess rate	GST Compen sation Cess Exemption Notification	GST Compen sation Cess Amount	Total Duty A moun t
(XXIII )	(XXIV)	(XXV)	(XXVI)	(XXVII)	(XXVIII)	(XXIX)

DECLARATION

I/we declare that the authorization from each of the consignees or consignors relating to the above-mentioned consignments have been obtained by me/us to act as an agent for the clearance of the goods.

I/We hereby declare that goods imported as per this Bill of Entry include only bona fide commercial samples, prototypes of goods and bona fide gifts of articles for personal use of value not exceeding Rs. Ten thousand and which are for the time being not subject to any prohibition or restriction on their import into India.

I/We enclose herewith (number) of Airway bills and (Number) of Invoices for the aforesaid consignments with this Bill of Entry.

I/we hereby declare that the contents of this Bill of Entry are complete, correct and true, in every respect and are in accordance with the airway bills, the invoices and other documents attached herewith.

Date:

Signature of the Authorised person of the Authorised Courier

with stamp of Authorised Courier

Fl ace:

NOTE: Uploading images of HAWB and invoices shall be optional in CBE-XII while filing through bulk upload or otherwise.

FORM – H
[See regulation 6(3)]
Courier Shipping Bill – IV (CSB – IV) for Goods
(Electronic Filing)

S.NO.	Description	Details
(1)	(2)	(3)
1.	Courier Registration Number
2.	Name and address of the Authorized Courier
3.	Name of the airlines
4.	Airport of departure
5.	Flight No.
6.	Date of departure
7.	Time of departure
8.	Airport of destination
9. 10.	Airway Bill-wise information :
	(a) MAWB No.
	(b) No. of HAWBs included in this MAWB
	(c) Number of bags ! packages ! pieces ! ULD
	AD Code

–

11. Shipment ! consignment-wise information:
HAWB No.	GST Invoice no. and date	Invoice no. and date (Export Invoice)	Value
(1)	(2)	(3)	(4)
Description of the goods	Name and address of the consignor	Name and address of the consignee	Weight (In KGs)
(5)	(6)	(7)	(8)
Whether supply for export is on payment of IGST or not. Please indicate	Whether supply is against Bond or UT	Total IGST paid, if any	GSTI N
(9)	(10)	(11)	(12)

DECLARATION

I/We hereby declare that I/we have obtained the authorization from each of the consignors mentioned above to act as an agent for the clearance of the goods described above.

I/We hereby declare that the goods for export as per this Shipping Bill include only bona fide commercial samples, prototypes of goods and bona fide gifts of articles for personal use within the value limits prescribed in the relevant exemption Notification and which are for the time being not subject to any prohibition or restriction on their export from India and no transfer of foreign exchange is involved.

I/We enclose herewith (number) of airway bills and (number) of invoices for the aforesaid consignments with this shipping bills.

I/We hereby declare that the contents of this shipping bill are true and correct in every respect and are in accordance with the Airway Bills, the invoices and other documents attached herewith.

Date:

Place:

Signature and name of the authorised courier

with stamp of Authorised Courier

FORM- HA
Courier Shipping Bill –V(CSB-V)
[See regulation 6(3)]

A

Name and Address of the Authorised Courier	Name of Customs Station	Courier Registration No.	Port of loading	Airline Name and Flight Number	Customs Shipping Bill Number and Date	AD Code
(1)	(2)	(3)	(4)	(5)	(6)	(7)

B

S. No.

Courier AWB No.

No. of pack-age

Decl-ared Weight

Destin-ation

Consi-gnor / Expo-rter Name and Add-ress

IEC No. of the Expo-rter

Term s of invoice

Description of goods as per Exporter Invoice

Invoice Value (FOB)

Consi-gnee’s Name and Add-ress

Whether export using e- commerce Yes/No

Whe-ther under MEIS sch-eme Y/N

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

S . No.

Descri-ption

QHS ty

Cod e

Curr-ency

INR

(i)

(ii)

(iii)

(iv)

(i)

(ii )

C

GSTIN	Invoice no. and date	Total taxable value	If Supply for export is on payment ofIGST. Pl indicate, total IGST paid, if any	Whether against Bond or UT	Total Cess paid, if any
(1)	(2)	(3)	(4)	(5)	(6)

Declaration:

(i) I/We hereby declare that the exporter mentioned above has authorised us for booking the shipment under the Courier Airway bill and act as an agent for clearance and export of the goods described above.

(ii) I/We hereby declare that on the basis of declaration of the exporter, I/We shall abide by the declaration in CSB-V, above.

Signature of the Authorised person of the Authorised Courier
with stamp of Authorised Courier”.

[F. No. 450/221/2016-Cus. -IV]

(Zubair Riaz)
Director (Customs)

Note: -The principal notification No. 36/2010-Customs (N.T.), dated the 5th May, 2010 was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 385(E), dated the 5th May, 2010 and was last amended by notification No. 69/2018- Customs (N.T.), dated the 3rd August, 2018 vide number G.S.R. 737 (E), dated the 3rd August, 2018.