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 27th 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
|
Insur ance
|
Lan ding
|
rate ofexcha nge |
Asses sable value in
|
Notification |
Value
|
Addi
|
Addi tion al Duty Amount |
GST
|
||||
(XI) |
(XII) |
(XIII) |
(XIV) |
(XV) |
(XVI) |
(XVII) |
(XVII I-A) |
(XVIII-B) |
(XV III- C) |
(XIX) |
(XX) |
(XXI) |
(XXII) |
||
Notfn.type |
Notfn.No. |
Sl.No. |
|||||||||||||
–
| 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- commerceYes/No |
Whe-ther under MEIS sch-emeY/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.
