Home India Ministry of Finance In exercise of the powers conferred by section 157 read with...
Date: 2021-10-27 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by section 157 read with section 84 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 (Clearance) Regulations, 1998

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This notification from the Central Board of Indirect Taxes and Customs amends the Courier Imports and Exports Clearance Regulations, 1998. It introduces regulations regarding the surrender and validity of authorized courier registrations, including conditions for revocation and renewal. The amendment also introduces Form A1 for renewal applications and takes effect on the date of its publication in the Official Gazette on the 27th of October, 2021. Key Points / Main Content: * **Amendment Details:** * These regulations may be called the Courier Imports and Exports Clearance, Amendment, Regulations, 2021. * Comes into force on the date of publication in the Official Gazette. * In regulation 10, subregulations 2 and 3 shall be omitted. * **Surrender of Registration (10A):** * An Authorised Courier may surrender registration via written application to the relevant Customs authority. * The authority may revoke registration if all dues are paid and no proceedings are pending. * **Validity of Registration (10B):** * Registration is valid unless revoked. * Registration becomes invalid if the Authorised Courier is inactive for one year, with the period computed from the effective date of these amendment regulations. * Inactive is defined as not transacting any business pertaining to Customs during a continuous period of one year excluding the period for which the registration has been suspended under regulation 14. * The Authorised Courier may apply for renewal within ninety days of deemed invalidation, using Form A1 and paying a fee of fifteen thousand rupees. * The Principal Commissioner of Customs or Commissioner of Customs may renew the registration within one month of receipt of Form A1 and fee, subject to regulation 10 and satisfactory performance. * **Form A1:** * Form A1 is inserted after Form A * Form A1 is to be used for Application for renewal of deemed invalidated registration of Authorised Courier under the Courier Imports and Exports Clearance Regulations, 1998. Impact Analysis: * **Authorised Couriers:** * Impact: New procedures for surrendering registration and potential invalidation of registration due to inactivity. Introduction of renewal process and associated fees. * Action Required: Understand the new regulations for surrender and validity. File Form A1 and pay the required fee of fifteen thousand rupees if seeking renewal after a period of inactivity. * **Principal Commissioner of Customs / Commissioner of Customs:** * Impact: Responsible for processing applications for surrender and renewal of registrations. * Action Required: Implement procedures for receiving and processing surrender applications. Evaluate renewal applications based on performance and compliance.

Key Entities Referenced

Courier Imports and Exports Clearance Regulations, 1998: A set of regulations governing the clearance of imports and exports through courier services. This notification introduces amendments to these regulations. Customs Act, 1962: An act of parliament to consolidate and amend the law relating to customs. Central Board of Indirect Taxes and Customs: A government agency responsible for the formulation of policy concerning levy and collection of indirect taxes, customs duties and prevention of smuggling. New Delhi, Delhi: The location where the notification was issued. Principal Commissioner of Customs: An authority who can grant or revoke the registration of an Authorised Courier Commissioner of Customs: An authority who can grant or revoke the registration of an Authorised Courier Authorised Courier: An entity registered under the Courier Imports and Exports Clearance Regulations, 1998, who is authorized to handle imports and exports. Ministry of Finance: The ministry responsible for financial matters.
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रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-27102021-230776 xxxGIDHxxx CG-DL-E-27102021-230776 xxxGIDExxx ऄसाधारण EXTRAORDINARY भाग II—खण् ड 3—ईप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 621] नइ ददल्ली, बुधिार, ऄक्त बू र 27, 2021/कार्ततक 5, 1943 No. 621] NEW DELHI, WEDNESDAY, OCTOBER 27, 2021/KARTIKA 5, 1943 जित्त मत्रं ालय (राजस्ट्ि जिभाग) (केंद्रीय ऄप्रत्यक्ष कर और सीमािल्ु क बोडड) ऄजधसचू ना नइ ददल्ली, 27 ऄक् तूबर, 2021 स.ं 86/2021-सीमािल्ु क (ग.ै टे.) सा.का.जन. 769(ऄ).—सीमािुल्क ऄजधजनयम, 1962 (1962 का 52') की धारा 84 के साथ पठित धारा 157 द्वारा प्रदत्त िजियों का प्रयोग करत े हुए, केंद्रीय ऄप्रत्यक्ष कर और सीमािुल्क बोड ड एतद्द्वारा कूठरयर अयात और जनयाडत (जनकासी) जिजनयम, 1998 म ें अग े संिोधन करन े के जलए जिजनयम बनाता ह,ै ऄथाडत:्- 1. संजक्षप्त िीर्कड और प्रारंभ. - (1) आन जिजनयमों को कूठरयर अयात और जनयाडत (जनकासी), संिोधन, जिजनयम, 2021 कहा जा सकता ह।ै (2) ये राजपत्र म ें ईनके प्रकािन की तारीख स ेलागू होगी। 2. कूठरयर अयात और जनयाडत (जनकासी) जिजनयम, 1998 म,ें - (1) जिजनयम 10 म,ें ईप-जिजनयमों (2) और (3) का लोप दकया जाएगा; (2) जिजनयम 10 के बाद जनम्नजलजखत जिजनयम को ऄंतः स्ट्थाजपत दकया जाएगा, ऄथाडत:्- "10क पजं ीकरण की िापसी- (1) ऄजधकृत कूठरयर जलजखत अिेदन के माध्यम से प्रधान अयुि सीमािुल्क या अयुि सीमािुल्क जजसने पंजीकरण प्रदान दकया ह,ै जैसा भी मामला हो, को पंजीकरण िापस कर सकता ह।ै 6226 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (2) ईप-जिजनयम (1) के तहत अिेदन प्राप्त होने पर, प्रधान अयुि सीमािुल्क या अयुि सीमािुल्क, जैसा भी मामला हो, पंजीकरण रद्द कर सकता ह ैयदद,- (क) प्राजधकृत कूठरयर ने ऄजधजनयम और ईसके तहत बनाए गए जनयमों या जिजनयमों के तहत केंद्र सरकार को दये सभी दये राजि का भगु तान दकया ह:ै और (ख) ऄजधजनयम या ईसके तहत बनाए गए जनयमों या जिजनयमों के तहत ऄजधकृत कूठरयर के जखलाफ कोइ कायडिाही लंजबत नहीं ह।ै 10ख. पजं ीकरण की िधै ता.- (1) एक पंजीकरण तब तक िधै होगा जब तक दक आन जिजनयमों के तहत रद्द न दकया जाए। (2) ईपजिजनयम (1) म ें दकसी बात के होत े हुए भी, जहााँ कोइ ऄजधकृत कूठरयर एक िर्ड की ऄिजध के जलए जनजरिय पाया जाता ह,ै तो पंजीकरण एक िर् ड की ईि ऄिजध की समाजप्त के पहल े ददन स ेऄिधै माना जाएगा। स्ट्पष्टीकरण: आस जिजनयम के प्रयोजन के जलए 'जनजरिय' ऄजभव्यजि एक ऐस े ऄजधकृत कूठरयर को संदर्तभत करता ह ै जजसने एक िर्ड की जनरंतर ऄिजध के दौरान सीमािुल्क स े संबंजधत दकसी भी व्यिसाय का लेनदेन न दकया हो, ईस ऄिजध को छोड़कर जजसके जलए जिजनयमन 14 के तहत पजं ीकरण जनलंजबत कर ददया गया ह ैऔर आस कूठरयर अयात और जनयाडत (जनकासी) संिोधन, जिजनयम, 2021 के लागू होन े की तारीख स े पहली बार एक िर् ड की जनरंतर ऄिजध की गणना की जाएगी। (3) डीम्ड आनिैजलडेिन के पहले ददन स े नब्बे ददनों की ऄिजध के भीतर, ऄजधकृत कूठरयर पंद्रह हजार रुपय े के िुल्क के साथ फॉमड क1 म,ें प्रधान अयिु सीमािुल्क या अयुि सीमािुल्क, जजन्होंने पंजीकरण प्रदान दकया ह,ै जैसा भी मामला हो, को पंजीकरण के निीनीकरण के जलए एक अिेदन जमा कर सकता ह ै (4) जिजनयम 10 के ऄधीन और एक महीन े के भीतर फॉम ड क1 म ें अिेदन की प्राजप्त के साथ पंद्रह हजार रुपय े के िुल्क के साथ प्रधान अयुि सीमािुल्क या अयिु सीमािुल्क, जैसा भी मामला हो, के समक्ष प्रस्ट्तुत करेगा, िह आस बात स े संतुष्ट होत े हुए दक ऄजधकृत कूठरयर का प्रदिडन सतं ोर्जनक रहा ह,ै जजसमें कदाचार की कोइ जिकायत नहीं ह,ै जजसम ें जिजनयम 13 म ें जनर्ददष्ट दकसी भी दाजयत्ि का ऄनुपालन म ें कोइ भी चूक िाजमल न हो और जिजनयम 10 के तहत पंजीकरण प्रदान करन े के जलए अिेदक ऄन्यथा पात्र ह,ै पंजीकरण का निीनीकरण कर सकते ह;ैं" (3) फॉमड क के बाद, जनम्नजलजखत फॉमड को ऄंतः स्ट्थाजपत दकया जाएगा, ऄथाडत्:- ''फॉम ड– क1'' [जिजनयम 10ख देख]ें सेिा म ें प्रधान अयुि/अयिु , सीमािुल्क, .............................................(पता) जिर्य : कूठरयर अयात और जनयाडत (जनकासी) जिजनयम, 1998 के तहत ऄजधकृत कूठरयर के ऄमान्य पंजीकरण के निीनीकरण के जलए अिेदन I महोदय/महोदया, म/ैं हम ऄधोहस्ट्ताक्षरी, पंजीकरण के निीनीकरण के जलए जनम्नजलजखत जििरण प्रस्ट्ततु करत े ह,ैं जो कूठरयर अयात और जनयाडत (जनकासी) जिजनयम, 1998 के तहत एक िर्ड स ेऄजधक की जनजरियता के कारण ऄमान्य हो गया ह,ै ऄथाडत् :- 1. ऄजधकृत कूठरयर का नाम और परू ा पता: 2. सीमािुल्क स्ट्टेिन का नाम जहां पंजीकृत ह:ै 3. पंजीकरण संख्या और जतजथ: (पंजीकरण की प्रजत संलग्न करें)[भाग II—खण् ड 3(i)] भारत का राजपत्र : ऄसाधारण 3 4. ऄमान्यकरण की जतजथ: 5. पंजीकरण की िैधता के दौरान ऄजधकृत कूठरयर के रूप म ेंस्ट्िीकृत माल की मात्रा और मूल्य: 6. क्या अिेदक ने सीमािुल्क ऄजधजनयम, ईसके तहत बनाए गए जनयमों या जिजनयमों के प्रािधानों के तहत केंद्र सरकार को दये सभी दये राजि का भुगतान दकया ह?ै (हा/ाँ नही) 7. क्या जिजनयम 11 और 12 के तहत जनरपाददत बाण्ड और प्रजतभूजत ऄभी भी िैध ह?ैं (हा/ं नहीं): 8. क्या प्रोपराआटर, पाटडनरजिप फम ड के पाटडनसड, कंपनी के जनदेिकों या ऄन्य श्रणे ी के मामल े म ें प्रभारी व्यजियों के नाम और स्ट्थायी खाता संख्या (पैन) म ेंकोइ बदलाि ह,ै जैसा भी मामला हो? (हााँ/नही): 9. यदद हा,ं तो ईसका जििरण: 10. क्या पंजीकरण अिेदन (फॉमड-I) के साथ पहले जमा दकए गए दकसी ऄन्य जििरण म ें कोइ बदलाि हुअ ह?ै (हा/ाँ नही): 11. यदद हा,ं तो ईसका जििरण: 12. निीनीकरण का कारण: 13. क्या अिेदक या ईसके द्वारा जनयोजजत या जनयोजजत होने के जलए प्रस्ट्ताजित दकसी व्यजि को सीमािुल्क ऄजधजनयम, 1962 (1962 का 52) या दफलहाल लागू दकसी ऄन्य कानून के दकसी भी प्रािधान के तहत दजण्डत दकया गया ह,ै दोर्ी िहराया गया ह ैया मुकदमा चलाया गया ह?ै (हा/ं नहीं): 14. यदद हा,ं तो ईसका जििरण: 15. घोर्णा: म/ैं हम जनम्नजलजखत घोर्णा करने के जलए ऄजधकृत ह/ंह,ैं ऄथाडत ् :- I. म/ैं हम घोर्णा करते ह ैंदक यहां ददए गए सभी जििरण सत्य और सही ह।ैं II. म/ैं हम एतद्द्वारा पुजष्ट करते ह ैं दक मैंन/े हमने कूठरयर अयात और जनयाडत (जनकासी) जिजनयम, 1998 पढ़ जलया/पढ़ जलय े ह ैंऔर ईनका पालन करने के जलए सहमत ह।ैं III. म/ैं हम ईपरोि अिेदन म ें प्रदान की गइ जानकारी के संबंध म ें दकसी भी पठरितडन को तीस ददनों की ऄिजध के भीतर सूजचत करन े का िचन देत े ह।ैं अिेदक (अिेदकों) या ऄजधकृत हस्ट्ताक्षरकताड का हस्ट्ताक्षर और नाम संलग्नक: पंजीकरण की प्रजत ददनांक: ........ स्ट्थान: ............. [फा. स.ं 451/22/2020-सीमािुल्क V] कोजमला पुजनया, ईप सजचि ठटप्पणी: मख्ु य ऄजधसूचना सख्ं य ा 87/98-सीमािुल्क (ग.ैटे.), ददनांक 9 निम्बर, 1998 को सा.का.जन. 662(ऄ), ददनांक 9 निम्बर, 1998 के तहत भारत के राजपत्र, ऄसाधारण, के भाग II, खंड 3, ईपखंड (i) म ें प्रकाजित दकया गया था और आसम ें ऄंजतम बार संिोधन ऄजधसूचना सख्ं या 73/2019-सीमािुल्क (ग.ैटे.), ददनांक 9 ऄक्त ूबर, 2019 के तहत संिोधन दकया गया था जजसे सा.का.जन. 763(ऄ), ददनांक 9 ऄक्त ूबर, 2019 के तहत भारत के राजपत्र, ऄसाधारण, के भाग II, खंड 3, ईपखंड (i) म ें प्रकाजित दकया गया था।4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 27th October, 2021 No. 86/2021-Customs (N.T.) G.S.R. 769(E).—In exercise of the powers conferred by section 157 read with section 84 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 (Clearance) Regulations, 1998, namely:— 1. Short title and commencement.—(1) These regulations may be called the Courier Imports and Exports (Clearance), Amendment, Regulations, 2021. (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,— (1) in regulation 10, sub-regulations (2) and (3) shall be omitted; (2) after regulation 10, the following regulations shall be inserted, namely:— “10A. Surrender of registration.—(1) An Authorised Courier may surrender the registration through an application in writing to the Principal Commissioner of Customs or Commissioner of Customs who has granted the registration, as the case may be. (2) On receipt of the application under sub-regulation (1), the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may revoke the registration if,— (a) the Authorised Courier has paid all dues payable to the Central Government under the Act and the rules or regulations made thereunder; and (b) no proceedings are pending against the Authorised Courier under the Act or the rules or regulations made thereunder. 10B. Validity of registration.—(1) A registration shall be valid unless and until revoked under these regulations. (2) Notwithstanding anything contained in sub regulation (1), where an Authorised Courier is found to be inactive for a period of one year, the registration shall be deemed to be invalid from the first day after expiry of the said period of one year. Explanation: - For the purposes of this regulation the expression „inactive‟ refers to an Authorised Courier who does not transact any business pertaining to Customs during a continuous period of one year excluding the period for which the registration has been suspended under regulation 14 and the continuous period of one year shall be computed for the first time with effect from the date of coming into force of the Courier Imports and Exports (Clearance), Amendment, Regulations, 2021. (3) Within a period of ninty days from the first day of deemed invalidation, the Authorised Courier may submit an application in Form -A1 along with fee of fifteen thousand rupees, to the Principal Commissioner of Customs or Commissioner of Customs who has granted the registration, as the case may be, for renewal of the registration. (4) Subject to regulation 10 and within one month of receipt of the application in Form- A1 along with fee of fifteen thousand rupees, the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may renew the registration after satisfying himself that the performance of the Authorised Courier has been satisfactory with reference to the absence of any complaints of misconduct including non-compliance of any of the obligations specified in regulation 13 and the applicant is otherwise eligible for grant of registration under regulation 10.”;[भाग II—खण् ड 3(i)] भारत का राजपत्र : ऄसाधारण 5 (3) after Form A, the following form shall be inserted, namely:— "FORM – A1 [see regulation 10B] To The Principal Commissioner/Commissioner of Customs, …………………………… (Address) Subject: Application for renewal of deemed invalidated registration of Authorised Courier under the Courier Imports and Exports (Clearance) Regulations, 1998. Sir/Madam, I/We, the undersigned hereby submit the following details for renewal of registration, which has been invalidated due to inactivity of more than 1 year, under the Courier Imports and Exports (Clearance) Regulations, 1998 namely:— 1. Name and complete address of the Authorised Courier: 2. Name of Customs station where registered: 3. Registration No. and date: (Enclose copy of registration) 4. Date of deemed invalidation: 5. Quantity and value of goods cleared as Authorised Courier during validity of registration: 6. Has the applicant paid all dues payable to the Central Government under the provisions of the Customs Act, rules or regulations made thereunder? (Yes/No): 7. Whether bond and security executed under regulations 11 and 12 are still valid? (Yes/No): 8. Is there a change in the name and Permanent Account Numbers (PAN) of Proprietor, Partners of the partnership firm, Directors of the Company or the persons in charge in case of other category, as the case may be? (Yes/No): 9. If Yes, details thereof: 10. Is there any change in any other particular(s) submitted previously with the registration application (Form-A)? (Yes/No): 11. If Yes, details thereof: 12. Reason for renewal: 13. Whether the applicant or any of the persons employed or proposed to be employed by him have been penalized, convicted or prosecuted under any of the provisions of the Customs Act,1962 (52 of 1962) or any other law for the time being in force? (Yes/No) 14. If Yes, details thereof: 15. Declaration: I am/We are authorised to make the following declarations, namely:— (i) I/We declare that all particulars given herein are true and correct. (ii) I/We hereby affirm that I/we have read the Courier Imports and Exports (Clearance) Regulations, 1998 and agree to abide by them. (iii) I/We hereby undertake to intimate any change in respect of the information provided in the aforesaid application within a period of thirty days. Signature and name of the applicant(s) or authorised signatory6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Encl: Copy of registration Date: .................... Place: ................... ". [F. No. 451/22/2020-Cus.V] KOMILA PUNIA, Dy. Secy. Note : The principal notification No. 87/98-Customs (N.T.), dated the 9th November, 1998 was published in the Gazette of India, Extraordinary, vide number G.S.R. 662(E), dated the 9th November, 1998 and was last amended vide notification No. 73/2019-Customs (N.T.), dated the 9th October, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 763(E), dated the 9th October, 2019. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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