Executive Summary:
This document contains two notifications from the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, both dated October 9, 2019. The notifications amend existing regulations related to courier imports and exports clearance. Both amendments come into force on the date of their publication in the Official Gazette.
Key Points / Main Content:
Courier Imports and Exports Clearance Regulations, 1998 Amendment:
The Courier Imports and Exports Clearance Regulations, 1998, are amended.
The words "section 157" are substituted with "section 157 read with section 84" in the opening paragraph.
Courier Imports and Exports Electronic Declaration and Processing Regulations, 2010 Amendment:
The Courier Imports and Exports Electronic Declaration and Processing Regulations, 2010 are amended.
The words "section 157" are substituted with "section 157 read with section 84" in the opening paragraph.
Regulation 6 is amended, replacing sub-regulation 3 with a new regulation concerning the entry of goods for export by an Authorised Courier or their agent.
The Authorised Courier or agent must have passed the relevant examination.
The courier must make the entry of goods for export in specific forms.
The forms are Courier Shipping Bill-III (CSB-III) for documents (Form G), Courier Shipping Bill-IV (CSB-IV) for gifts, samples, and prototypes (Form H), and Courier Shipping Bill-V (CSB-V) for goods under the Merchandise Exports from India Scheme (MEIS) or commercial goods involving foreign exchange transfer (Form HA).
Impact Analysis:
Central Board of Indirect Taxes and Customs:
Impact: Responsible for implementing and enforcing the amended regulations.
Action Required: Update internal procedures and systems to reflect the changes.
Authorised Couriers and their Agents:
Impact: Must comply with the amended regulations regarding electronic declarations and processing.
Action Required: Ensure familiarity with the new regulations, particularly regarding the correct forms and procedures for export declarations.
Exporters:
Impact: Affected by changes to export regulations through courier services, particularly regarding documentation and declaration processes.
Action Required: Understand the updated requirements for exporting goods via courier, including the correct use of shipping bills.
Key Entities Referenced
Customs Act, 1962: An act of the Indian Parliament that consolidates the laws relating to customs and defines the powers and functions of customs officers.
Central Board of Indirect Taxes and Customs: A government agency in India responsible for formulation of policy concerning levy and collection of customs duties, central excise duties, and service tax.
Courier Imports and Exports Clearance Regulations, 1998: Regulations pertaining to the clearance of goods imported and exported through courier services.
Courier Imports and Exports Electronic Declaration and Processing Regulations, 2010: Regulations related to electronic declaration and processing of courier imports and exports.
New Delhi: The location of the Ministry of Finance and where the notification was issued, New Delhi, Delhi.
Zubair Riaz: Director, Customs, who signed the notification.
Customs Brokers Licensing Regulations, 2018: Regulations governing the licensing of customs brokers.
Foreign Trade Policy 2015-20: A policy document outlining the guidelines and objectives for India's foreign trade.
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((((ररररााााजजजज(cid:12)(cid:12)(cid:12)(cid:12)वववव ििििववववभभभभाााागगगग))))
((((ककककेेेे(cid:15)(cid:15)(cid:15)(cid:15)(cid:17)(cid:17)(cid:17)(cid:17) ीीीीयययय अअअअ(cid:20)(cid:20)(cid:20)(cid:20)(cid:21)(cid:21)(cid:21)(cid:21)यययय(cid:22)(cid:22)(cid:22)(cid:22) ककककरररर एएएएववववंं ं ं ससससीीीीममममााााशशशश(cid:26)(cid:26)ुु(cid:26)(cid:26)ुु कककक बबबबोोोोडडडड))(cid:30)(cid:30)))(cid:30)(cid:30)
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:1)द(cid:3)ली, 9 अ(cid:6) तूबर, 2019
सससस...ंं.ंं 77773333////2222000011119999----कककक(cid:12)(cid:12)(cid:12)(cid:12)टटटटमममम ((((गगगग..ैै..ैैटटटटेे))ेे))
ससससाााा....ककककाााा....ििििनननन.... 777766663333 ((((अअअअ))))....————सीमाशु(cid:3)क अिधिनयम, 1962 (1962 का 52 ) क(cid:16) धारा 84 के साथ प(cid:18)ठत धारा 157 के
अंतग(cid:23)त (cid:24)दत शि(cid:26)य(cid:28) का (cid:24)योग करते (cid:30)ए, क !ीय अ(cid:24)"य# कर एवं सीमाशु(cid:3)क बोड,(cid:23) एत&ारा, कू(cid:18)रयर आयात एव ं िनयात(cid:23)
((cid:6)लीयर स ) िविनयमावली, 1998 म िन)िलिखत सशं ोधन करता ह,ै यथा
1. (1) इन िविनयम(cid:28) को कु(cid:18)रयर आयात एवं िनयात(cid:23) ((cid:6)लीयर स) ि,तीय सशं ोधन िविनयमावली, 2019 कहा जाएगा ।
(2) ये िविनयम सरकारी राजप. म अपने (cid:24)काशन क(cid:16) तारीख स ेलागू ह(cid:28)गे ।
2. कू(cid:18)रयर आयात एव ं िनया(cid:23)त ((cid:6)लीयर स) िविनयमावली, 1998 के (cid:24)ारंिभक पैरा 2ाफ म, श4द और अकं “धारा 157” के
5थान पर श4द और अकं ,“धारा 84 के साथ प(cid:18)ठत धारा 157” को (cid:24)ित5थािपत (cid:1)कया जाएगा।
[फा.स.ं 450/4/2013-क5ट8 स-IV]
T-kqcsj (cid:18)रयाज, िनदशे क (सीमाश(cid:3)ु क)
ननननोोोोटटटट:::: (cid:24)धान िविनयमावली [अिधसचू ना स:ं या 87/98-सीमाशु(cid:3)क (गै.टे.), (cid:1)दनाकं 09 नवंबर 1998] को सा.का.िन.
662(अ), (cid:1)दनाकं 09 नवंबर 1998 के तहत भारत के राजप., असाधारण, के भाग–II, खंड -3, उपखंड (i) म
(cid:24)कािशत (cid:1)कया गया था और इसम अिं तम बार अिधसूचना स:ं या 16/2019-सीमाशु(cid:3)क (गै.टे), (cid:1)दनाकं 27 फरवरी
2019, सा.का.िन 159(अ), (cid:1)दनाकं 27 फरवरी 2019 के तहत (cid:24)कािशत, के ,ारा संशोधन (cid:1)कया गया ह ै।
5259 GI/2019 (1)2 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 9th October, 2019
No. 73/2019-Customs (N.T.)
G.S.R. 763(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. (1) These regulations may be called the Courier Imports and Exports (Clearance) Second 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 (Clearance) Regulations, 1998, in the opening paragraph, for the word and figures,
“section 157”, the words and figures “section 157 read with section 84” shall be substituted.
[F. No. 450/4/2013-Cus.-IV]
ZUBAIR RIAZ, Director (Customs)
Note: The principal regulations [notification No. 87/98-Customs (N.T.), dated the 9th November, 1998] were published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 662 (E), dated the
9th November, 1998 and were last amended vide notification No. 16/2019-Customs (N.T.), dated the 27th
February, 2019, published vide number G.S.R. 159 (E), dated the 27th February, 2019.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:1)द(cid:3)ली, 9 अ(cid:6) तूबर, 2019
सससस...ंं.ंं 77774444////2222000011119999----कककक(cid:12)(cid:12)(cid:12)(cid:12)टटटटमममम ((((गगगग..ैै..ैैटटटटेे..ेे..))))
ससससाााा....ककककाााा....ििििनननन.... 777766664444((((अअअअ))))....————सीमाशु(cid:3)क अिधिनयम, 1962 (1962 का 52 ) क(cid:16) धारा 84 के साथ प(cid:18)ठत धारा 157 के
अंतग(cid:23)त (cid:24)दत शि(cid:26)य(cid:28) का (cid:24)योग करते (cid:30)ए, क !ीय अ(cid:24)"य# कर एवं सीमाशु(cid:3)क बोड,(cid:23) एत&ारा, कु(cid:18)रयर आयात एव ं िनयात(cid:23)
(इले(cid:6)<ोिनक घोषणा एवं (cid:24)सं5करण) िविनयमावली, 2010 म िन)िलिखत संशोधन करता ह,ै यथा
1. (1) इन िविनिनयम(cid:28) को कु(cid:18)रयर आयात एवं िनयात(cid:23) (इले(cid:6)<ोिनक घोषणा एवं (cid:24)सं5करण) ि,तीय सशं ोधन िविनयमावली,
2019 कहा जाएगा ।
(2) ये िविनयम सरकारी राजप. म अपन े(cid:24)काशन क(cid:16) तारीख स ेलागू ह(cid:28)गे।
2. कु(cid:18)रयर आयात एव ं िनयात(cid:23) (इले(cid:6)<ोिनक घोषणा एवं (cid:24)सं5करण) िविनयमावली, 2010 (एति?मन प@ात िजस े उ(cid:26)
िविनयमावली स े सदं Bभ(cid:23)त (cid:1)कया गया ह)ै के (cid:24)ारंिभक परै ा 2ाफ म, श4द और अंक “धारा 157” के 5थान पर श4द और
अंक,“धारा 84 के साथ प(cid:18)ठत धारा 157” को (cid:24)ित5थािपत (cid:1)कया जाएगा।
3. उ(cid:26) िविनयमवाली म, िविनयम 6 म, उ(cid:26) िविनयम (3) के 5थान पर, िन8 निलिखत िविनयम को (cid:24)ित5थािपत (cid:1)कया
जाएगा, यथा:—
“ (3) (cid:24)ािधकृत कू(cid:18)रयर या उसका एज ट, िजसने (cid:1)क क5टमस Dोकस(cid:23) लाइसस ी रेEयूलेशन, 2018 के िविनयम 6 या िविनयम
13 म संदBभ(cid:23)त परी#ा को पास कर ली हो िनया(cid:23)त माल क(cid:16) (cid:24)िविF, यथोिचत अिधकारी को (cid:24)5तुत (cid:1)कए जाने के पहल,े¹Hkkx IIµ[k.M 3(i)] Hkkjr dk jkti=k % vlk/kj.k 3
कागजात संबंधी कू(cid:18)रयर िशGपगं िबल-III (CSB-III) को फाम (cid:23)जी म, या उपहार(cid:28) नमून(cid:28) या (cid:24)ोटो टाइप के समान(cid:28) स ेसबं िंधत
कू(cid:18)रयर िशGपंग िबल-IV (CSB-IV) को फाम (cid:23) एच म, या जसै ी भी ि5थित हो, िवदशे Hापार नीित (2015-20) के (cid:24)िशF 3
(ग) म यथा अिधसूिचत व5तIु , मकJडाइज ए(cid:6)सपोट(cid:23) फाम (cid:23) इंिडया 5क(cid:16)म (एमईआईएस) के अंतग(cid:23)त िनया(cid:23)त (cid:1)कए जाने वाली
व5तुI, िजनम िवदशे ी म!ु ा के िविनमय क(cid:16) बात शािमल हो, व5तुI स ेसंबंिधत कू(cid:18)रयर िशGपंग िबल-V (CSB-V) को फाम (cid:23)
एचए म (cid:24)िवF करेगा”।
[फा.स.ं 450/4/2013-क5ट8 स -IV]
T-kqcsj (cid:18)रयाज, िनदशे क (सीमाशु(cid:3)क)
ननननोोोोटटटट:::: (cid:24)धान िविनयमावली [अिधसूचना स:ं या 36/2010-सीमाशु(cid:3)क (गै.टे.), (cid:1)दनाकं 05 मई 2010] को
सा.का.िन. 385 (अ), (cid:1)दनाकं 05 मई 2010 के तहत भारत के राजप., असाधारण, के भाग II, खंड 3, उपखंड (i) म
(cid:24)कािशत (cid:1)कया गया था और इसम अंितम बार अिधसूचना स:ं या 15/2019-सीमाशु(cid:3)क (ग.ैटे.), (cid:1)दनाकं 27 फरवरी
2019, सा.का.िन. 158(अ), (cid:1)दनांक 27 फरवरी 2019 के तहत (cid:24)कािशत, के ,ारा संशोधन (cid:1)कया गया ह ै।
NOTIFICATION
New Delhi, the 9th October, 2019
No. 74/2019-Customs (N.T.)
G.S.R. 764(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 (Electronic Declaration and Processing) Regulations, 2010, namely:—
1. (1) These regulations may be called the Courier Imports and Exports (Electronic Declaration and Processing) Second
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 (hereinafter referred to
as the said regulations), in the opening paragraph, for the word and figures “section 157”, the words and figures, “section
157 read with section 84” shall be substituted.
3. In the said regulations, in regulation 6, for sub- regulation (3), following regulation shall be substituted, namely: -
"(3) The Authorised Courier or his agent who has passed the examination referred to in regulation 6 or regulation 13 of
the Customs Brokers Licensing Regulations, 2018 shall make entry of goods for export, in Courier Shipping Bill-III
(CSB-III) for documents in Form G or in the Courier Shipping Bill-IV (CSB-IV) for gifts, samples and prototype of
goods in Form H or as the case may be, in Courier Shipping Bill-V (CSB-V) for goods notified in Appendix 3C of the
Foreign Trade Policy (2015-20), to be exported under the Merchandise Exports from India Scheme (MEIS) or any other
commercial goods, involving transfer of foreign exchange, in Form HA, before presenting it to the proper officer.”.
[F. No. 450/4/2013-Cus.-IV]
ZUBAIR RIAZ, Director (Customs)
Note: The principal regulations [notification No. 36/2010-Customs (N.T.), dated the 5th May, 2010] were 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 were last amended vide notification No. 15/2019-Customs (N.T.) dated the 27th February,
2019, published vide number G.S.R. 158 (E), dated the 27th February, 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.