imports are being divided into three categories viz.
||Commercial samples and
have been defined to mean any message, information or data recorded on paper, cards or
photographs and of no commercial value which is for the time being not liable to any
Customs duty or subject to any prohibition or restriction on their import into India.
have been defined to mean any bonafide commercial samples and prototypes of goods supplied
free of charge of a value not exceeding two thousand rupees for imports which are for the
time being not subject to any prohibition or restriction on their import into India and
for which no transfer of foreign exchange is involved.
Gifts has been defined to mean any bonafide gifts of articles for personal use of a
value not exceeding two thousand rupees for each consignment which are not subject to any
prohibition or restriction on their import into India and for which no foreign exchange is
imported goods will be packed separately in identifiable courier bag with appropriate
label indicating three categories viz. (i) documents, (ii) samples and free gifts, and
(iii) dutiable goods.Each package will bear a declaration from the sender regarding the
description of goods and value thereof.The goods imported through the mode of courier will
be assessed and cleared in the simplified forms for declaration as prescribed under the
Courier Imports & Exports (Clearance) Regulations 1998 to enable expeditious clearance
of the imported cargo.
has also been provided under the Regulations to file regular Bill of Entry as prescribed
in the Bill of Entry (Forms) Regulations, 1976 for clearance of any of the imported goods
if the authorised courier or the Customs House Agent on behalf of the consignee intends to
avail the facility.The Imports relating to 100% Export Oriented Units or Units in a Free
Trade Zone or imported under the Export Promotion Capital Goods Scheme or the Duty
Exemption Scheme or imports against any other licence issued under the Foreign Trade
(Development & Regulation) Act, 1992 or imported by or on behalf of a person who is
related to the consignor within the meaning of Rule 2 of Customs Valuation (Determination
of prices of imported goods) Rules 1988, or in respect of imports where the proper officer
directs filing of bills of entry, all such imports would be undertaken by filing regular
Bill of Entry in the form prescribed in the Bill of Entry (Forms) Regulations, 1976.
On-Board Courier will file a Courier Import Manifest in Courier Bill of Entry-I (CBE-I)
[Form-I] appended to the Regulations on arrival of the aircraft with the Station Duty
Officer and obtain the IGM number already assigned to the particular flight.Alongwith
CBE-I, the bags shall be handed over to the Warehouse Officer and Superintendent
(Warehouse) in the Airport.
authorised courier will file separate courier manifest in Form Courier Bill of Entry-II
(CBE-II) [Form-II] appended to the regulations for examination of the goods by the
Examiner/Appraiser in the Courier Cell.In his presence, the goods will be opened and
examined by the Appraiser and Examiner posted for clearance of courier bags.The Courier
Bills of Entry as per Form-IV & V will be completed after examination and the
authorised courier will also present all relevant documents and declaration in this regard
to the proper officer.On completion of assessment by the Appraiser and countersigned by
the Assistant Commissioner of Customs (Airport), the Bills of Entry will be audited by a
Concurrent Audit Appraiser.A Deputy Office Superintendent (Audit) will then subject the
bills to Exchange Audit, after which the duty will be paid with the State Bank of India
counter at the Airport.After the payment of duty, the duplicate bill of entry will be
presented to the Warehouse Officer, who will then allow clearance of the bags and pass
for clearance of which the Appraiser needs further documents before giving clearance will
be detained by the Appraiser concerned and a detention receipt for this purpose will be
issued indicating the details of the flight, manifest number filed by the authorised
courier and the nature of clarification or document sought.Detention of one of the items
in any courier bags would not necessitate detention of other goods.In respect of such
detained goods the authorised courier can seek clearance with the requisite document or
clarification on any working day and for such goods he will file a separate bill of
entry.In respect of such detained goods necessary warehouse charges as applicable under
the rules are also be paid before clearance.
containing documents covered under CBE-III will be allowed clearance round-the-clock after
scanning/inspection/examination by the Air Customs Officers/Air Customs Superintendents at
a specified counter in the Customs Arrival hall.
authorised courier is permitted to deal with the clearance of imports through the mode of
courier.However, an authorised courier may take assistance of On-Board Courier for the
purpose of importation on behalf of authorised courier either directly or through a third
party who accompany a scheduled passenger flight.
ensure speedy clearance of the goods arrived through the mode of courier, certain goods
namely, animals and parts thereof, plants and parts thereof, perishables, publications
containing maps depicting incorrect boundaries of India, precious and semi-precious
stones, gold or silver in any form, and goods falling within Chapter 28, 29 and 38 of the
First Schedule to the Customs Tariff, 1975 (51 of 1975) have been excluded from the list
of imports.In addition, the goods where the weight of individual package exceeds 2 kgs
have also been excluded from the Courier Imports & Exports (Clearance) Regulations,