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**Report on Customs Brokers Licensing Amendment Regulations, 2021**
**1. Executive Summary:**
This report analyzes the Customs Brokers Licensing Amendment Regulations, 2021. This amendment to the Customs Brokers Licensing Regulations, 2018, introduces changes regarding the surrender of licenses and the period of validity of licenses for Customs Brokers. The key findings are the introduction of a formal surrender process and a clarification of the conditions under which a license becomes invalid due to inactivity, along with a process to renew the license under certain conditions. These amendments aim to provide clarity and streamline the management of Customs Broker licenses.
**2. Introduction:**
This report aims to provide an informative overview of the Customs Brokers Licensing Amendment Regulations, 2021, based on the provided policy text. The analysis focuses on the changes introduced by this amendment and their potential impact on Customs Brokers.
**3. Policy Overview:**
* This document amends the Customs Brokers Licensing Regulations, 2018.
* The core objective of these *amendments*, as inferred from the provided text, is to clarify and refine the regulations regarding license surrender, validity, and renewal for Customs Brokers.
**4. Background and Rationale:**
This is an amendment to existing regulations. The specific reasons for these amendments, based on the text, appear to be:
* To establish a formal process for Customs Brokers to surrender their licenses (Regulation 8A). This suggests a need for a clearly defined procedure that was previously lacking.
* To clarify the conditions under which a license becomes invalid due to inactivity (Regulation 9). This implies that the original regulations were unclear regarding the definition of "inactive" or the consequences of inactivity, leading to potential ambiguity and administrative challenges.
* To outline the process by which Customs Brokers may renew their license (Regulation 9). This suggest that Customs Brokers whose licenses have become invalid due to inactivity would be able to get their license renewed if they are otherwise eligible under existing regulations.
* To update a declaration in Form A related to the Customs Act, Central Excise Act, Finance Act, Central Goods and Services Act, and Integrated Goods and Services Tax Act.
**5. Key Provisions / Changes:**
This section details the specific changes introduced by the amendment:
* **Regulation 8A: Surrender of License:**
* **Original Policy Part Changed:** Introduces a completely new regulation.
* **New Rule/Provision:** A licensee can surrender their license (granted under the 1984, 2004, 2013, or 2018 regulations) by submitting a written request to the relevant Commissioner of Customs. The Commissioner *may* revoke the license if all dues are paid and no proceedings are pending against the licensee.
* **Effect of Change:** Establishes a formal, defined process for surrendering a Customs Broker license.
* **Regulation 9: Period of Validity of a License:**
* **Original Policy Part Changed:** Regulation 9 is completely substituted.
* **New Rule/Provision:** A license is valid unless revoked under Regulation 8A or 14. A license is deemed invalid if the licensee is inactive for one year (excluding suspension periods). A process is established in which a licensee can apply using Form I to the Principal Commissioner of Customs or Commissioner of Customs for renewal of the license after paying a fee of fifteen thousand rupees.
* **Effect of Change:** Clarifies the conditions for license validity and invalidity, particularly related to inactivity. It introduces a process for license renewal after a period of inactivity.
* **Form A:**
* **Original Policy Part Changed:** Part d is substituted.
* **New Rule/Provision:** Amends the declaration to include the Central Goods and Services Act, 2017 and Integrated Goods and Services Tax Act, 2017.
* **Effect of Change:** Brings the act in line with regulations.
* **Form I:**
* **Original Policy Part Changed:** A completely new regulation.
* **New Rule/Provision:** Creates Form I that is used to apply to the Principal Commissioner of Customs or Commissioner of Customs to renew the license after his license has been deemed invalid.
* **Effect of Change:** Provides a formal process for application.
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders are:
* Customs Brokers currently holding licenses under the 1984, 2004, 2013, or 2018 regulations.
* Principal Commissioners and Commissioners of Customs responsible for issuing and managing these licenses.
* Individuals or entities considering becoming Customs Brokers.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Central Board of Indirect Taxes and Customs (CBIC) is responsible for making the regulations. The Principal Commissioner of Customs or Commissioner of Customs is responsible for handling license surrenders and renewals.
* **Timelines/Procedures:**
* The amendment comes into force on the date of its publication in the Official Gazette (July 23, 2021).
* Licensees wishing to surrender their license must submit a written request.
* Licensees can apply using Form I to the Principal Commissioner of Customs or Commissioner of Customs for renewal of the license after paying a fee of fifteen thousand rupees within one month of the date of receipt of application.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcomes of these amendments are:
* A more streamlined and transparent process for surrendering Customs Broker licenses.
* Reduced ambiguity and improved clarity regarding license validity, particularly in cases of inactivity.
* Fair opportunity for Customs Brokers whose licenses have been deemed invalid because of inactivity to be renewed.
* A more relevant and current understanding of the act.
**9. Conclusion:**
The Customs Brokers Licensing Amendment Regulations, 2021, represent a refinement of the existing regulatory framework. The introduction of a formal surrender process and the clarification of license validity, especially regarding inactivity, are significant changes. These amendments are likely to improve the efficiency and transparency of Customs Broker license management and provide a clear path for Customs Brokers to understand their obligations and rights.
Key Entities Referenced
Customs Act, 1962: A law related to customs regulations. (52 of 1962)
Central Board of Indirect Taxes and Customs: An organization responsible for customs and indirect tax administration.
Customs Brokers Licensing Regulations, 2018: Regulations governing the licensing of customs brokers.
Customs Brokers Licensing Amendment Regulations, 2021: Amendment regulations to the Customs Brokers Licensing Regulations.
Customs House Agents Licensing Regulations, 1984: Regulations related to licensing of Customs House Agents.
Customs House Agents Licensing Regulations, 2004: Regulations related to licensing of Customs House Agents.
Customs Brokers Licensing Regulations, 2013: Regulations related to licensing of Customs Brokers.
Principal Commissioner of Customs: A customs authority who issues the license.
Commissioner of Customs: A customs authority who issues the license.
Central Excise Act, 1944: A law related to central excise duties. (1 of 1944)
Finance Act, 1994: A law related to finance.
Central Goods and Services Act, 2017: A law related to goods and services tax. (12 of 2017)
Integrated Goods and Services Tax Act, 2017: A law related to integrated goods and services tax. (13 of 2017)
New Delhi: The location of the Ministry of Finance notification.
Ministry of Finance: The ministry issuing the notification.
Department of Revenue: The department within the Ministry of Finance.
Kevin Boban: Under Secretary. Signatory of the document.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-23072021-228450
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CG-DL-E-23072021-228450
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ऄसाधारण
EXTRAORDINARY
भाग II—खण् ड 3—ईप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 407] नइ ददल्ली, िुक्रिार, िुलाइ 23, 2021/श्रािण 1, 1943
No. 407] NEW DELHI, FRIDAY, JULY 23, 2021/SHRAVANA 1, 1943
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय ईत्पाद एि ंसीमािल्ु क बोडड)
ऄजधसचू ना
नइ ददल्ली, 23 िुलाइ, 2021
स.ं 62/2021-सीमा िल्ु क (ग.ैटे.)
सा.का.जन. 505(ऄ).—सीमा िुल्क ऄजधजनयम, 1962 (1962 का 52) की धारा 146 की ईपधारा (2) म ें प्रदत्त
िजियों का प्रयोग करत े हुए, एतदद्वारा केन्द्द्रीय ऄप्रत्यक्ष कर एिं सीमा िुल्क बोडड कस्ट्टम्स ब्रोकसड लाआसेंससग रेग्यूलेिन्द्स,
2018 के जनम्नजलजखत जिजनयमनों में संिोधन करती ह,ै यथा:-
1. संजक्षप्त िीर्कड और अरम्भ - (1) ये जिजनयमन कस्ट्टम्स ब्रोकसड लाआसेंससग (ऄमेंडमेंट) रेग्यलू ेिन्द्स, 2021 कह ेिाएंगे।
(2) यह सरकारी रािपत्र में ऄपने प्रकािन की तारीख से प्रभािी होंगे।
2. कस्ट्टम्स ब्रोकसड लाआसेंससग रेग्यलू ेिन्द्स, 2018 म,ें -
(i) जिजनयमन 8 के पश्चात, जनम्नजलजखत जिजनयमन को ऄंतः स्ट्थाजपत दकया िाएगा, यथा:-
“8क. लाआसेंस को िापस करना. - (1) एक लाआसेंसधारी कस्ट्टम्स हाईस एिेंट लाआसेंससग जिजनयम, 1984, कस्ट्टम्स
हाईस एिेंट लाआसेंससग जिजनयम, 2004, कस्ट्टम्स ब्रोकर लाआसेंससग जिजनयम, 2013 या कस्ट्टम्स ब्रोकर लाआसेंससग
4026 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
जिजनयम, 2018 के तहत प्रदान दकए गए लाआसेंस को सीमािुल्क के प्रदान अयुि या अयुि, जिसके द्वारा भी
लाआसेंस िारी दकया गया हो, िैसा भी मामला हो, को जलजखत ऄनुरोध करके लाआसेंस िापस कर सकता ह।ै
(2) ईप-जिजनयमन (1) के ऄतं गडत जलजखत ऄनुरोध की प्राजप्त पर सीमािुल्क के प्रधान अयिु या अयिु लाआसेंस को जनरस्ट्त
कर सकते ह ैंयदद,–
(क) लाआसेंसधारी न े ऄजधजनयम, जनयमों या जिजनयमों के तहत बनाए गए दकसी भी प्रािधान के ऄतं गतड केन्द्द्रीय
सरकार देय सभी िुल्कों का भगु तान कर ददया ह;ै और
(ख) लाआसेंसधारी के जखलाफ दकसी भी ऄजधजनयम, जनयमों या जिजनयमों के तहत बनाए गए दकसी भी प्रािधान
के ऄंतगडत कोइ भी कायडिाही लजं बत नहीं ह।ै ”;
(ii) जिजनयमन 9 के जलए, जनम्नजलजखत जिजनयमन को प्रजतस्ट्थाजपत दकया िाएगा, यथा:-
“9. लाआससें की िधै ता की ऄिजध. - (1) कस्ट्टम्स हाईस एिेंट लाआसेंससग जिजनयम, 1984, कस्ट्टम्स हाईस एिेंट
लाआसेंससग जिजनयम, 2004, कस्ट्टम्स ब्रोकर लाआसेंससग जिजनयम, 2013 या कस्ट्टम्स ब्रोकर लाआसेंससग जिजनयम,
2018 के तहत प्रदान दकए गए लाआसेंस तब तक िैध होगा िब तक दक जिजनयमन 8 का के ईप-जिजनयमन (2) या
जिजनयमन 14 के तहत प्रािधानों की ितों के ऄनुसार आस ेिापस या जनरस्ट्त न दकया गया हो।
(2) ईपरोि दकसी भी बात के होते हुए यदद लाआसेंसधारी एक िर् ड की ऄिजध के जलए जनजरक्रय पाया िाता हो तो लाआसेस ं
को िैध नहीं समझा िाएगा।
स्ट्पष्टीकरण - िब्द ‘जनजरक्रय’ का संदभड एक ऐसे कस्ट्टम्स ब्रोकर स े जलया िाएगा, जिसन े एक िर्ड की ऄिजध के दौरान
सीमािुल्क संबंधी कोइ लेन-देन न दकया हो, जिसमें िह ऄिजध िाजमल नहीं होगी जिस दौरान जिजनयमन 16 के ऄतं गतड
ईसका लाआसेंस जनलंजबत रहा हो।
(3) ईप-जिजनयमन (2) के ऄतं गडत ईनके लाआसेंस को ऄिैध समझ जलए िाने के ईपरांत जिजनयमन 7 के प्रािधानों के
ऄंतगतड , सीमािल्ु क के प्रधान अयुि या अयुि लाआसेंसधारी द्वारा फॉमड- I में अिेदन करने पर, स्ट्ियं को यह समाधान
होने के ईपरांत दक अिेदक जिजनयमन 7 के ऄंतगडत लाआसेंस की मंिूरी के जलए ऄन्द्यथा पात्र ह ै तथा अिेदन की प्राजप्त की
जतजथ से एक माह के भीतर सीमािुल्क ब्रोकर द्वारा पन्द्द्रह हिार रुपये के िुल्क के भुगतान के ईपरांत समाजप्त की जतजथ से
लाआसेंस का निीनीकरण कर सकता ह”ै ;
(iii) फॉम-ड ए म,ें ईद्घोर्णा के ऄतंगडत, भाग (घ) के जलए जनम्नजलजखत को प्रजतस्ट्थाजपत दकया िाएगा, यथा: -
“(घ) ऄधोहस्ट्ताक्षरी/यह व्यजि िो दक मेरे द्वारा तैनाती के जलए प्रस्ट्ताजित ह ै िह सीमािुल्क ऄजधजनयम, 1962
(1962 का 52), केन्द्द्रीय ईत्पाद िुल्क ऄजधजनयम, 1944 (1944 का 1) और जित्त ऄजधजनयम, 1994, केन्द्द्रीय माल
एिं सेिाकर ऄजधजनयम, 2017 (2017 का 12) और एकीकृत माल एिं सेिाकर ऄजधजनयम, 2017 (2017 का 13)
के दकसी भी प्रािधानों के तहत दंजडत, दोर्ी या ऄजभयोजित दकया गया/नहीं दकया गया ह।ै ";
(iv) फॉमड-एच के पश्चात, जनम्नजलजखत फॉरम को ऄन्द्तः स्ट्थाजपत दकया िाएगा, यथा: -
“फॉम ड - I
[जिजनयमन 9 के ईप-जिजनयमन (3) को देख]ें
कस्ट्टम्स ब्रोकर द्वारा लाआससें के निीनीकरण के जलए अिदे न
सेिा म,ें
सीमा िुल्क के प्रधान अयुि/अयिु ,
पता
1. कस्ट्टम्स ब्रोकर का नाम:-
2. कस्ट्टम्स ब्रोकर का पूरा पता:-
3. कस्ट्टम्स ब्रोकर का लाआसेंस नम्बर और आसे िारी करने िाला
कस्ट्टम्स हाईस:-[भाग II—खण् ड 3(i)] भारत का रािपत्र : ऄसाधारण 3
4. क्या अिेदक द्वारा सीमािुल्क ऄजधजनयम, जनयमों या
जिजनयमों के ऄंतगडत बनाए गए प्रािधानों के तहत केन्द्द्रीय
सरकार को देय सभी िल्ु कों का भगु तान दकया गया ह?ै
(हां/नहीं)
5. क्या जिजनयमन 8 के ऄंतगडत प्रस्ट्तुत दकए गए बॉण्ड और रक्षा
िुल्क ऄभी भी िैध ह?ै (हां/नहीं)
6. यदद अिेदक एक फम ड या कंपनी ह ै तो क्या ऐस े
भागीदार/भागीदारों या जनदेिक/जनदेिकों िो दक िास्ट्तजिक
रूप स े कस्ट्टम्स ब्रोकर के कायड में सलं ग्न ह,ैं के नाम और
परमानेंट ऄकाईन्द्ट नम्बसड (पैन) में कोइ पररितनड ह?ै
(हां/नहीं)
यदद हां, तो आसका ब्यौरा दें।
7. निीनीकरण का कारण:-
ईद्घोर्णा:
(क) मुझे ऄंग्रेिी/स्ट्थानीय भार्ा(………)/जहन्द्दी की िानकारी ह।ै
(ख) फमड या कंपनी जिसके द्वारा ऄधोहस्ट्ताक्षरी तनै ात दकया गया ह ै ईनके पास कस्ट्टम्स हाईस एिेंट लाआसेंससग
जिजनयम, 1984, कस्ट्टम्स हाईस एिेंट लाआसेंससग जिजनयम, 2004, कस्ट्टम्स ब्रोकर लाआसेंससग जिजनयम,
2013 या आन जिजनयमनों के ऄतं गडत कस्ट्टम्स हाईस एिेंट या कस्ट्टम्स ब्रोकर का पहल े से ही लाआसेंस ह ैऔर यह
लाआसेंस न तो रद्द दकया गया ह ैया न ही जनलंजबत दकया गया ह।ै
(ग) ऄधोहस्ट्ताक्षरी/यह व्यजि िो दक मेरे द्वारा तैनाती के जलए प्रस्ट्ताजित ह ै िह सीमािुल्क ऄजधजनयम, 1962
(1962 का 52), केन्द्द्रीय ईत्पाद िुल्क ऄजधजनयम, 1944 (1944 का 1) और जित्त ऄजधजनयम, 1994, केन्द्द्रीय
माल एिं सेिाकर ऄजधजनयम, 2017 (2017 का 12) और एकीकृत माल एिं सेिाकर ऄजधजनयम, 2017
(2017 का 13) के दकसी भी प्रािधानों के तहत दंजडत, दोर्ी या ऄजभयोजित दकया गया/नहीं दकया गया ह।ै
म/ैंहम एतदद्वारा यह घोर्णा करता ह/ंकरते ह ैंदक मैंन/ेहमने कस्ट्टम्स ब्रोकर लाआसेंससग रेग्यूलिे न्द्स, 2018 पढ़ जलया ह ैऔर
आसका पालन करन े के जलए सहमत ह/ंह।ैं
ददनाकं : अिदे क के हस्ट्ताक्षर ”.
[फा. स.ं 520/07/2013-सीमा िुल्क VI (Vol.III)]
केजिन बोबन, ऄिर सजचि
नोट : प्रधान जिजनयमन स.ं 41/2018-सीमािुल् क (ग.ै ट.े ), ददनांक 14 मइ, 2018, जिसे सा.का.जन. स.ं 451(ऄ), ददनांक
14 मइ, 2018 के तहत भारत के रािपत्र 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 23rd July, 2021
No. 62/2021-Customs (N.T.)
G.S.R. 505(E).—In exercise of the powers conferred by sub-section (2) of section 146 of the
Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the
following regulations to amend the Customs Brokers Licensing Regulations, 2018, namely:-
1. Short title and commencement. - (1) These regulations may be called the Customs Brokers
Licensing (Amendment) Regulations, 2021.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Customs Broker Licensing Regulations, 2018, -
(i) after regulation 8, the following regulation shall be inserted, namely: -
―8A. Surrender of License. - (1) A licensee may surrender the license granted under Customs
House Agents Licensing Regulations, 1984, the Customs House Agents Licensing Regulations,
2004, the Customs Brokers Licensing Regulations, 2013 or the Customs Brokers Licensing
Regulations, 2018 through a written request to the Principal Commissioner of Customs or
Commissioner of Customs who has issued the license, as the case may be.
(2) On receipt of the request under sub-regulation (1), the Principal Commissioner of Customs or
Commissioner of Customs may revoke the license if, –
(a) the licensee has paid all dues payable to the Central Government under the provisions of the
Act, rules or regulations made thereunder; and
(b) no proceedings are pending against the licensee under the Act or the rules or regulations made
thereunder.‖;
(ii) for Regulation 9, the following regulation shall be substituted, namely:-
―9. Period of validity of a license. - (1) A license granted under Customs House Agents Licensing
Regulations, 1984, the Customs House Agents Licensing Regulations, 2004, the Customs Brokers
Licensing Regulations, 2013 or the Customs Brokers Licensing Regulations, 2018 shall be valid
unless and until revoked in terms of provisions under sub-regulation (2) of regulation 8A or regulation 14.
(2) Notwithstanding anything contained above, the license shall be deemed invalid, if the licensee is found
to be inactive for a period of one year.
Explanation.-The term ‗inactive‘ refers to a Customs Broker who does not transact any business pertaining
to Customs during a period of one year excluding the period for which a license has been suspended under
regulation 16.
(3) Subject to the provisions of regulation 7, the Principal Commissioner of Customs or Commissioner of
Customs may, on an application made by the licensee in Form - I, after his license has been deemed invalid
under sub-regulation (2), renew the license from the date of expiration, after satisfying himself that the
applicant is otherwise eligible for grant of license under regulation 7 and upon payment of fee of fifteen
thousand rupees by the Customs Broker within one month of the date of receipt of application.‖;
(iii) in Form - A, under Declaration, for part (d), the following shall be substituted, namely: -
―(d) The undersigned/the person proposed to be employed by me have been/have not been penalised,
convicted or prosecuted under any of the provisions of the Customs Act, 1962 (52 of 1962), the
Central Excise Act, 1944 (1 of 1944), and the Finance Act, 1994, the Central Goods and Services Act,
2017 (12 of 2017) and Integrated Goods and Services Tax Act, 2017 (13 of 2017).";
(iv) after Form - H, the following form shall be inserted, namely: -[भाग II—खण् ड 3(i)] भारत का रािपत्र : ऄसाधारण 5
“FORM - I
[see sub-regulation (3) of regulation 9]
Application by Customs Broker to renew license
To,
The Principal Commissioner/Commissioner of Customs,
Address
1. Name of the Customs Broker :-
2. Full address of the Customs Broker :-
3. Customs Broker License No. and Custom House of issue :-
4. 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)
5. Whether bond and furnishing of security executed under
regulation 8 is still active? (Yes/No)
6. Is there a change in the name and Permanent Account
Numbers (PAN) of partner/partners or director/directors
who will actually be engaged in the work as Customs
Broker, in case the applicant is a firm or a company?
(Yes/No) If Yes, details thereof.
7. Reason for renewal:-
Declaration:
(a) I have working knowledge of English/local language (………)/Hindi.
(b) The firm or company by whom the undersigned is employed have earlier held a Customs House
Agent or Customs Broker‘s License under the Customs House Licensing Regulation, 1984, the
Customs House Licensing Regulation, 2004 or the Customs House Licensing Regulation, 2013 or
these regulations and not cancelled or suspended.
(c) The undersigned/the person proposed to be employed by me have been/have not been penalised,
convicted or prosecuted under any of the provisions of the Customs Act, 1962 (52 of 1962), the
Central Excise Act, 1944, (1 of 1944), and the Finance Act, 1994, the Central Goods and Services
Act, 2017 (12 of 2017) and Integrated Goods and Services Tax Act, 2017 (13 of 2017).
I/We hereby affirm that I/we have read the Customs Brokers Licensing Regulations, 2018 and agree to
abide by them.
Date : Signature of applicant ”.
[F. No. 520/07/2013-Cus.VI (Vol.III)]
KEVIN BOBAN, Under Secy.
Note : The principal regulation No. 41/2018-Customs (N.T.), dated the 14th May, 2018 were published in
the Gazette of India, Extraordinary, vide number G.S.R. 451(E), dated the 14th May, 2018.
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.