Circular No. 05/2012–Custom Duty, New Delhi, dated 23rd February, 2012.
Subject: Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 – regarding.
Sir / Madam,
Kind attention is invited to Board’s Circular No. 21/2011-Customs dated 18th April, 2011 regarding Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 framed vide Notification No.36/2010–Customs (N.T.) dated 5.5.2010 as amended vide Notification No.26/2011-Customs (N.T.) dated 1.4.2011, on electronic declaration for assessment and clearance of goods imported or exported under the Courier mode. Further Regulation 12 of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 stipulates that an employee of authorized couriers or his employee can file electronic declaration in respect of imported or export goods provided he has passed the examination referred to in regulation 8 or regulation 19 of the Custom House Agents Licensing Regulations (CHALR), 2004.
2. Representations were received from the trade as well as from field formations to extend the transition period, which was already extended upto 31.12.2011 vide above said Circular, for a further period of six months i.e. upto 30th June, 2012, to the employees of authorized couriers to appear in the examination referred to in regulation 8 or regulation 19 of the CHALR, 2004.
3. The matter has been examined in the Board. Board has also taken note of genuine difficulties reported by Commissionerates in holding examination referred to in regulation 19 of CHALR, 2004 in time. Accordingly, it has been decided to extend the transition period from the date of publication of regulation for examination referred to in regulation 19 of CHALR, 2004 upto 30.06.2012. The Board desires that necessary examinations under regulation 19 of CHALR, 2004 should be got conducted and completed in all respects by respective Commissionerates without fail by 30.06.2012.
4. Para 4 and 5 of Board’s Circular No. 21/2011-Customs dated 18th April, 2011 stand modified to the above extent.
5. Difficulties, if any, faced in implementation of above provisions may be brought to the notice of the Board, immediately.
Yours faithfully,
(G.S. Sinha)
OSD (Customs-IV)
my client is a Designer, Making his own samples of Handloom / PV / Rayon Fabrics sending the samples by couriers (Decleration made as samples only. and the declared value for the custom purpose) to USA. and receiving the sampling charges in Foreign Currency i.e. USD. and the courier charges are paid by the party in USA. Can we treat this as export.