Notification, 2017

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)] Government of India Ministry of Finance Department of Revenue (Central Board of Excise and Customs) Notification New Delhi, the 30th June, 2017 G.S.R. (E).- In exercise of powers conferred by section 157 of the Customs Act, 1962 (52 of 1962), the Board hereby makes the following regulations further to amend the Courier Imports and Exports (Clearance) Regulations, 1998, namely:-

1. (1) These regulations may be called the Courier Imports and Exports (Clearance) (Amendment) Regulations,

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

2. In the Courier Imports and Exports (Clearance) Regulations, 1998, (hereinafter referred to as the said regulations); in regulation 3, in sub-regulation (1), after clause (da), the following clause shall be inserted, namely:- ‘(db) “Goods and Services Tax Identification Number” (GSTIN) means the number assigned under rule 3 of the Goods and Services Tax Registration Rules, 2017;’

3. In the said regulations, for “Form Courier Bill of Entry-IV (CBE-IV), Form Courier Bill of Entry-V (CBE- V), Form Courier Bill of Entry-IX (CBE-IX), Form Courier Bill of Entry-X (CBE-X), Form Courier Shipping Bill- II (CSB-II), Form Courier Shipping Bill-V and Form Courier Bill of Export-II (CBEx-II)”, the following forms shall respectively be substituted, namely:- “Form Courier Bill of Entry-IV (CBE-IV) [See regulation 5] Courier Bill of Entry for Samples and Free Gifts Name & Address of the Authorised Courier Airport of Arrival Flight No.

Date of Arrival Airport of Shipment Customs Serial No. and date Sl. No. AWB No.

No. of packages Consignees Name & Address State of Consumption of imported goods Description of goods Qty.

Invoice Value Rate of Exchange Assessable Value (Sec. 14) No.

Value under section 3 of Customs tariff Act, Additional Duty Rate Additional Duty Amount GST Code

IGST

Rate

IGST

Exemption Notification Cess rate Compensation Cess Exemption Notification Cess amount Declaration

(i) I/We hereby declare that I/we have obtained the authorisation from each of the consignees mentioned above to act as an agent for the clearance of the goods described above.

(ii) I/We hereby declare that the 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 a value not exceeding the value prescribed under the Courier Imports and Exports (Clearance) Regulations, 1998 and which are for the time being not subject to any prohibition or restriction on their import into India.

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

(iv) I/We hereby declare that the contents of this Bill of Entry are true and correct in every respect and are in accordance with the Airway Bills, the invoices and other documents attached herewith. Signature and Stamp of Authorised Courier.

Signature of Assessing Officer Signature of Audit Officer (Passed out of customs charge) Signature of the Proper Officer.

Form Courier Bill of Entry-V (CBE-V) [See regulation 5] Courier Bill of Entry for Dutiable Goods Name & Address of the Authorised Courier Airport of Arrival Flight No.

Date of Arrival Airport of Shipment Customs Serial Sl. No. AWS No.

No. of packages Consignees Name & Address GSTIN Description of goods Qty.

No./ Wt.

Invoice Value Rate of Exchange Freight & Ins.

Other Landing Charges Assessable Value (Rs.) (Sec.

No.

Duty Value under section 3 of Customs tariff Act,

ETH/

Notfn.

No.

Addl.

Duty Rate Additional Duty Amount GST Code

IGST

Rate

IGST

Exemption Notification

IGST

Amount rate GST Compensation Cess Exemption Notification amount Total Duty Please indicate all other charges such as commissions, includible in the assessable value as per Section 14 of the Customs Act, 1962.

(i) I/We hereby declare that I/we have obtained the authorisation from each of the consignees mentioned above to act as an agent for the clearance of the goods described above.

(ii) I/We declare that I/we have not received any other documents or information showing a different price, value, quantity or description of the said goods and that if at any time hereafter I/we receive any documents from the importer showing a different state of facts I/we will immediately make the same known to the Commissioner of Customs.

(iii) I/We hereby declare that the contents of this Bill of Entry are true and correct in every respect and are in accordance with the Airway Bills and the invoices and other documents attached herewith.

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

Signature of Audit Officer Signature of Assessing Officer (Passed out of customs charge) Signature of the Proper Officer.

Form Courier Bill of Entry-IX (CBE-IX) [See regulation 5] Courier Bill of Entry for Samples and Free Gifts Name and Address of the Authorised Courier Name of land custom station Vehicle Registration No.

Date of Arrival Place of origin/ place of loading Customs Serial S N o Invoi ce No.

and date No. of packa ges Consig nees Name and Addres s State of Consump tion of imported goods

GSTIN

Desc rip- tion of good s Qua ntity Invoi ce Valu e Rate of Exch ange Assessab le Value (Section CTH Notif ica- tion No.

Value under sectio n 3 of Custo ms tariff Act, Additio nal Duty Rate Addit ional Duty Amo unt GST Code IGST Rate IGST Exemption Notification

IGST

Amount GST Compensation Cess rate GST Compensation Cess Exemption GST Compensation Cess amount Total Duty Notification Declaration

(i) I/We hereby declare that I/We have obtained the authorisation from each of the consignees mentioned above to act as an agent for the clearance of the goods described above.

(ii) I/We hereby declare that the 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 a value not exceeding the value prescribed under the Courier Imports and Exports (Clearance) Regulations, 1998 and which are for the time being not subject to any prohibition or restriction on their import into India.

(iii) I/We enclose herewith _________ (number) of airway bills and ________ (number) of invoices for the aforesaid consignments with this Bill of Entry.

(iv) I/We hereby declare that the contents of this Bill of Entry are true and correct in every respect and are in accordance with the Airway Bills, the invoices and other documents attached herewith. Signature and stamp of authorised courier Signature of Audit Officer Signature of Assessing Officer (Passed out of Customs charge) Signature of the proper officer Form Courier Bill of Entry-X (CBE-X) [See regulation 5] Courier Bill of Entry for Dutiable Goods Name and address of the Authorised Courier Name of land customs station Vehicle Registration No.

Date of Arrival Place of of loading Customs Serial No. and date S.

No.

Invoice number and date No. of Packages Consignee Name and Address State of Consumption of imported goods /GSTIN Description of goods Quantity number/ weight Invoice Value Rate of Exchange Freight Ins Othe r Landin g Charge s Assessabl e Value (Rs.) (Section CTH Notfn . No.

Duty Rate Amoun t Value under section 3 of Custom s tariff Act, ETH Notfn . No.

Addi tional duty rate Addi tiona l duty amo unt GST Code

IGST

Rate

IGST

Exem ption Notifi cation

IGST

Amou nt Please indicate all other charges such as commissions, includible in the assessable value as per Section 14 of the Customs Act, 1962.

rate GST Compensation Cess Exemption Notification amount Total duty Declaration

(i) I/We hereby declare that I/We have obtained the authorisation from each of the consignees mentioned above to act as an agent for the clearance of the goods described above.

(ii) I/We hereby declare that I/We have not received any other documents or information showing a different price, value, quantity or description of the said goods and that if any time hereafter. I/We receive any documents from the importer showing a different state of facts I/We will immediately make the same known to the Commissioner of Customs.

(iii) I/We hereby declare that the contents of this Bill of Entry are true and correct in every respect and are in accordance with the Airway Bills and the invoices and other documents attached herewith.

(v) I/We enclose herewith ___________ (number) of airway bills and _________ (number) of invoices for the aforesaid consignments with this Bill of Entry.

Signature of Assessing Officer Signature of Audit Officer (Passed out of Customs charge) Signature of the proper officer Form Courier Shipping Bill-II (CSB-II) [See regulation 6] Courier Shipping Bill Name & Address of the Authorised Courier Airport of Departure Flight Airport of Shipment Customs Dept.

Serial Sl.

N o.

Airw ay Bill No.

No. of packag es Weig ht Desc ri- ption of good s Consig nor’s Name Addres s

GSTI

N GST Invoic e no.

and date (GSTI N) Invoic e no.

and date (other than GST Invoic e) Val ue Port of Shipm ent Consi gnee’ s Name Addre ss Wheth er Suppl y for export is on payme nt of

IGST

or not.

Pl indica te Wheth er agains t Bond or UT Tot al IGS T paid , if any.

Declaration

(i) I/We hereby declare that I/We have obtained the authorisation from each of the consignors mentioned above to act as an agent for the clearance of the goods described above. [(ii) I /We hereby declare that the goods for export as per this Shipping Bill include only bona fide commercial samples and prototypes of goods and/or bona fide gifts of articles for personal use of a value not exceeding the value prescribed under the Courier Imports and Exports (Clearance) Regulations, 1998 which are for the time being not subject to any prohibition or restriction on their export from India and on export of which no transfer of foreign exchange is involved.]

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

(iv) 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. Signature and stamp of Authorised Courier Signature of Proper Officer of Customs Form Courier Shipping Bill –V (See regulation 6) A Name and Address of the Authorized Courier Name of Custom station Courier Registration No.

Port of loading Airline Name & Flight Number Customs shipping Bill Number and Date B S.

No Cour ier AW B No.

No.

of pack age Decla red Weig ht Destin ation Consig ner/ Export er Name and Addres s IEC No.

of the Expo rter Ter ms of invo ice Description of goods as per Exporter Invoice Invoice Value (FOB) Consig nee’s Name and Addres s Wheth er export using e- comm erce o Whet her under MEI S sche me Y/N S.

No.

Desc ripti on Cod e Cur renc y INR C GSTIN GST Invoice no.

and date (GSTIN) Invoice no. and date (other than GST Invoice) Whether Supply for export is on payment of IGST or not. Pl indicate Whether against Bond or UT Total IGST paid, if any Declaration:

(i) I/We hereby declare that the Exporter mentioned above has authorized 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 abide by the declaration in CSB-V, above.

Signature of the Authorized person of the Authorized Courier with stamp of Authorized Courier Let Export Officer of Customs (Stamp with Name and designation) Form Courier Bill of Export-II (CBEx-II) [See regulation 6] Courier Shipping Bill Name and Address of the Authorised Name of land custom station Vehicle Registration No.

Place of loading Customs Department Serial Courier S.

N o.

Invo ice No.

and date No.

of packa ges Wei ght Descrip tion of goods Consign or’s Name and Address GST IN GST Invo ice no.

and date Invoi ce no.

and date (othe r than GST Invoi ce) Val ue Port of Shipm ent Consign ee’s Name and Address Whet her Suply for expor t is on paym ent of

IGST

or not.

Pl indic ate Whet her again st Bond or UT Tot al IG ST pai d, if any Declaration

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

(ii) I /We hereby declare that the goods for export as per this Shipping Bill include only bona fide commercial samples and prototypes of goods and/or bona fide gifts of articles for personal use of a value not exceeding the value prescribed under the Courier Imports and Exports (Clearance) Regulations, 1998 and which are for the time being not subject to any prohibition or restriction on their export from India and on export of which no transfer of foreign exchange is involved.

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

(iv) 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. Signature and stamp of Authorised Courier Signature of Proper Officer of Customs” (Zubair Riaz) Director Customs Foot Note: The principal regulations were published vide notification No. 87/98-Customs (N.T.), dated the 9th November, 1998 in the Gazette of India vide Notification number

G.S.R. 662(E), dated 9th November, 1998 and last amended by notification No.45/2017-Customs (N.T.) dated the 11th May, 2017 and published in the Gazette of India vide notification number

G.S.R. 453(E) dated 11th May, 2017.

Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Customs Act, 1962