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
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.

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