Airport Procedures and Baggage Law

Document Sample
Airport Procedures and Baggage Law Powered By Docstoc
					Airport Procedures and Baggage Law
       Courier and Postal Clearances



                             Presentation by
                            Sanjiv Srivastava
Broad Scheme
 Customs  Act, 1962 provides broad framework for
  empowering and administering Customs function.

 The Customs Tariff Act, 1975 provides for the basis of
  classification of the goods and levy of Custom duty.

 The allied acts and subordinate legislations obligate customs
  to undertake certain specific functions or exempt
  applicability of some provisions.
Broad Scheme:
 Rules made detail the provision the statue or exempt the
  applicability of certain provisions.

 Regulations detail specific procedures on certain aspect of
  clearance including empowering officers.

 Notifications:

   Tariff- provide for effective rates of duty


   Non tariff – provide for implementation of the various provisions of
    the statue
Notification of the Airport:
 Section 29 casts obligation on the person in-charge of
  Aircraft entering India that he shall not cause the landing of
  Aircraft at any other place other than a custom notified
  airport.

 In terms of the Section 7(a) the Central Government notifies
  the International Airport.

 Under Section 8, the Commissioner of Custom Notifies the
  exact premises and boundaries of such Airport.
     Organization Structure


                                                        Additional
                                                       Commissioner




                     Asst / Dy                                 Asst/ Dy                      Asst / Dy
                  Commissioner Shift                        Commissioner                   Commissioner
                        (4)                                  (Preventive)                (Technical/Admn)




                      ACO/ACS           ACO/ACS               ACO/ACS           ACO/ACS
ACO/ACS (Shift)                                                                                       Administration
                     (Preventive)      (AIU and FIU)      (Office Preventive)   (Technical)
Responsibilities of the Carrier
 To land at notified Customs Airport (Section 29) except in
  case of emergency.

 Deliver import manifest in prescribed proforma to the
  proper Custom Officer with 12 hrs of Arrival. (Section 30)

 Not to unload any goods which are not mentioned in the
  manifest (Section 32)

 Not to unload any goods at place other then notified by the
  Commissioner Customs u/s 8 (Section 33)
Responsibilities of Carrier
 Not to unload the goods except under supervision of the Custom
  Officer unless otherwise exempt (Section 34).

 Allow Custom Officer to Board the craft for period deemed fit by
  the officer (Section 37).

 Produce documents and reply to all queries made by the Custom
  Officer (Section 38)

 Submit export manifest in proper proforma (Section 41)

 Leave only after written order from Custom Officer (Section 42)
Manifests
 The Import Manifest (Aircraft) Regulations 1976
   Notification No 421/76-Cus(NT) dated 23-10-1976
   Provides for the manner and details which need to be
    incorporated in the Import General Manifest.

 The Export Manifest (Aircraft) Regulations 1976
   Notification No 419/76-Cus(NT) dated 23-10-1976
   Provides for the manner and details which need to be
    incorporated in the Export General Manifest.
Baggage
 Section 2 (3) of Custom Act 1962
   “baggage includes unaccompanied baggage but does not include
    motor vehicles”
 Case Law on the definition:
   Khalil Kechearm Teheran [1983(13)ELT941(DEL)]
   Uma Balasaraswathi [1988(37)ELT106(T)]
     “even the personal jewellery worn by a pax is part of personal baggage of
      the pax and should be declared as baggage item”
Baggage definition-
  Saroj Goneka [1987(13)ECR585(T)]
  Md Bin Ahmad [1985(21)ELT341(T)]
  Hans Raj [1992(58)ElT50]
  Hans Meyer George [1999 (110) ELT 236 (SC)]
    “baggage is whatever passenger takes with him for his personal use or
     convenience, either with reference to his immediate necessities or for his
     personal needs at the end of his journey”
Baggage Classification
 Baggage is classified under Chapter 98030000 of the

  Schedule I of the Customs Tariff Act 1975


 As per chapter note 1 to the said chapter items imported as

  baggage would be classified in this chapter only even if
  covered else where more specifically.
Provisions in Custom Act 1962
 Section 77: Declaration of the Baggage by Owner
   This section envisages that every passenger on his arrival would
    make a declaration of the content of his baggage to the proper
    officer.
   As per the WCO, convention on clearance of the baggage
    concept of green channel and red channel has been introduced
    as per which walking through green channel is deemed to be
    declaration that passenger does not posses any dutiable,
    prohibited or restricted goods.
Provisions in Custom Act, 1962
 Section 78: Rate of Duty and Tariff Valuation
   “Rate of duty and tariff valuation, if any, applicable to baggage
    shall be rate and valuation in force on the date on which the
    declaration is made in respect of the baggage under Section 77”

   There is no tariff valuation in respect of baggage these days and
    the value is the value determined under Section 14 read with
    Valuation Rules.
Provisions of Custom Act, 1962
 Section 79:Exemption from duty on bonafide Baggage:
  Empowers Central Government to make rules to exempt fro
  Custom Duty the bonafide baggage.

 Baggage Rules 1998 have been issued exempting the various
  category of passengers.
Provisions of Custom Act, 1962
 Section 80: Temporary Detention of Baggage
   Provides for temporary detention goods for re-export. The
    essential requirements being-
     A complete and truthful declaration is made.
     Goods may be dutiable or prohibited or restricted.
     The goods can be exported by passenger in person or through some one
      else or other means.
   This facility is available only in bonafide cases only and not to
    circumvent the law.
Provisions of Custom Act
 Section 81: empowers CBEC to make regulations providing
  for:
   Manner of declaring the contents of baggage
   Custody, examination, assessment and clearance of baggage.
   Transit of baggage from one custom station to other or outside
    India.
     Effective Rates of Duty.
General Rate of Duty on Baggage in excess of Free       35% + edu cess
Allowance
Rate of Duty on Transfer of Residence                   15% + edu cess
Cigarettes in excess of free allowance                  150% + edu cess
Whisky in excess of free allowance                      150%+CVD(25%)+edu cess
Wine and Beer                                           100%+CVD (50%) +edu cess
Gold Bars,other than Tola bars bearing refiners/        Rs 200 per 10gms
manufacturers engraved Sl No and Wt expressed in
Metric Units, Gold Coins
Gold in any form other than mentioned above including   Rs 500 per 10gms.
tola bars and ornament, excluding ornaments studded
with stones or pearls
Silver in any for including ornaments                   Rs 1000 per kilogram
Baggage Rules 1998
 Have been notified Notification No. 30/98-Cus. (N.T.), dated 2-
  6-1998
 amended vide Notification No. 76/2006 - Customs (N.T.) dated
  30/06/2006; Notification No. 30/2005 - Customs (N.T.)
  dated04/04/2005; Notification No. 05/2004 - Customs (N.T.)
  dated 08/01/2004; Notification No. 13/2004 - Customs (N.T.)
  dated 03/02/2004; Notification No. 11/2002 - Customs (N.T.)
  dated 01/03/2002; Notification No. 50/2000 - Customs (N.T.)
  dated 09/08/2000; Notification no. 29/1999-Cus (N.T.) dated
  11-05-1999
Baggage Rules 1998
 Resident means a person holding a valid passport issued
  under the Passports Act 1967 and normally residing in India.
 Rule 3 & 4 provide for the allowances in respect of residents
  both Indian and foreigners.
 These allowances depend on following:

   Country from where person has arrived;

   Age of passenger;

   Duration of stay abroad
     Appendix A Rule (3) Indian Resident returning from
     Country other then Nepal, Bhutan, Myanmar or China
            1)                             Articles allowed free of duty 2)

a) All passengers of and (i) Used personal effects, excluding jewellery, required for
above 10 years of age and        satisfying daily necessities of life.
returning after stay abroad
of more than three days.    (ii) Articles other than those mentioned in Annex. I upto a value
                                 of Rs. 25,000 if these are carried on the person or in the
                                 accompanied baggage of the passenger.
b) All passengers of and (i) Used personal effects, excluding jewellery, required for
above 10 years of age and        satisfying daily necessities of life.
returning after stay abroad
of three days or less.      (ii) Articles other than those mentioned in Annex. I upto a value
                                 of Rs. 12,000 if these are carried on the person or in the
                                 accompanied baggage of the passenger.
     Appendix A Rule (3) Indian Resident returning from
     Country other then Nepal, Bhutan, Myanmar or China
           (1)                             Articles allowed free of duty (2)
c) All passengers up to 10 (i) Used personal effects, excluding jewellery, required for
years of age and returning      satisfying daily necessities of life.
after stay abroad of more
than three days.
                           (ii) Articles other than those mentioned in Annex. I upto a value of
                                Rs. 6,000 if these are carried on the person or in the
                                accompanied baggage of the passenger.
d) All passengers upto 10 (i) Used personal effects, excluding jewellery, required for
years of age and returning      satisfying daily necessities of life.
after stay abroad of three
days or less.
                           (ii) Articles other than those mentioned in Annex. I upto a value of
                                Rs. 3,000 if these are carried on the person or in the
                                accompanied baggage of the passenger.
Baggage Rules 1998
 Conditions for availment of free allowance

   Imported articles should be bonafide baggage.

   No pooling of free allowances.

   Not allowed in respect of commercial or merchandise goods.

   Not available to crew except at time of final pay off or
    termination of engagement
     Appendix B Rule (4) Indian Residents returning from Nepal,
     Bhutan, Myanmar or China or from Pakistan coming by
     land route as specified in Annexure 4.
            1)                             Articles allowed free of duty 2)
i) Passengers of and (i) Used personal effects, excluding jewellery, required for
above 10 years of age and        satisfying daily necessities of life.
returning after stay abroad
of more than three days.
                            (ii) Articles other than those mentioned in Annex. I upto a value
                                 of Rs. 6,000 if these are carried on the person or in the
                                 accompanied baggage of the passenger.
ii) Passengers upto 10 (i) Used personal effects, excluding jewellery, required for
years of age and returning      satisfying daily necessities of life.
after stay abroad of more
than three days.
                           (ii) Articles other than those mentioned in Annex. I upto a value
                                of Rs. 1500 if these are carried on the person or in the
                                accompanied baggage of the passenger.
     Annexure 4
Amritsar:                     Baroda               Delhi
1) Amritsar Railway Station   6) Assara Naka       12) Delhi Railway Station
2) Attari Road                7) Khavda Naka       Jodhpur
3) Attari Railway Station     7) Lakhpat           13)Munabao Railway Station
4) Khalra                     9) Santalpur Naka    14)Barmer Railway Station
Ferozpur District             10) Suigam Naka      Baramullah District
5) Hussainiwala               Poonch District      15) Adoosa
                              11) Chakan da bagh
     Appendix C Rule (5) Professionals returning to
     India.
               1)                                 Articles allowed free of duty
                                                                2)

a) Indian passenger returning (i)   Used household articles upto an aggregate value of
after at least 3 months.            Rs. 12,000


                                (ii) Professional equipment upto a value of Rs. 20,000.
b) Indian passenger returning (i)   Used household articles upto an aggregate value of
after at least 6 months.            Rs.12,000


                                (ii) Professional equipment upto a value of Rs. 40,000.
c) Indian passenger returning i) Used household articles and personal effects, which
after a stay of minimum 365 days have been in the possession and use abroad of the
during the preceding 2 years on passenger or his family for at least six months), and
termination of his work, and who which are not mentioned in Annex I, Annexure II or
has not availed this concession in Annexure III upto an aggregate value of Rs.75,000.
the preceding three years.
   Appendix D Rule (6) Jewellery
        (1)                  Jewellery (2)
Indian passenger who (i) Jewellery upto an aggregate
has been residing        value of Rs. 10,000 by a
abroad for over one      gentleman passenger, or
year.
                   (ii) Upto aggregate value of Rs.
                        20,000 by a lady passenger.
Baggage Rules 1998
 Tourist is a passenger:

   Who is normally not a resident in India;


   Who enters India for a stay of not more than six months in the
    course of any twelve months period for legitimate non
    immigrant purposes such as; touring, recreation, sports, health,
    family reasons, study, religious pilgrimage or business
      Appendix E Rule (7) Tourists
             (1)                           Articles allowed free of duty (2)
a) Tourists of Indian origin   i) used personal effects and travel souvenirs, if -
coming to India other than            a) these goods are for personal use of the tourist, and
tourists of Indian origin             b) these goods,other than those consumed during the
coming by land routes as              stay in India,are re-exported when the tourist leaves
specified in Annexure IV;             India for a foreign destination.
                               ii) articles as allowed to be cleared under rule 3 or rule 4.

b) Tourists of foreign origin i) used personal effects and travel souvenirs, if -
other than those of                 (a)these goods are for personal use of the tourist, and
Nepalese origin coming from         (b)these goods, other than those consumed during the
Nepal or of Bhutanese origin            stay in India, are re-exported when the tourist leaves
coming Bhutan or of                     India for a foreign destination.
Pakistani origin coming from        ii) articles upto a value of Rs.8000 for making gifts.
Pakistan.
     Appendix E Rule (7) Tourists
             (1)                         Articles allowed free of duty (2)
c) Tourists of Nepalese origin No. free allowance.
coming from Nepal or of
Bhutanese origin coming from
Bhutan.
d) Tourists – i) of Pakistani i) used personal effects and travel souvenirs, if
origin coming from Pakistan         a)these goods are for personal use of the tourist, and
other than by land routes;          b)these goods, other than those consumed during the
ii) of Pakistani origin or foreign  stay in India, are re-exported when the tourist leaves
tourists coming by land routes      India for a foreign destination.
as specified in Annexure IV; ii) articles upto a value of Rs. 6000 for making gifts.
iii) of Indian origin coming by
land routes as specified in
Annexure IV.
       Appendix F Rule 8) Transfer of residence: these
       are in addition to that allowed under rule 3 or rule 4
Articles allowed free of      Conditions                          Relaxation that may be considered
duty
a) Used personal and (1)             Minimum stay of two years (a)      For condition 1) Shortfall of upto 2
household articles, other            abroad,          immediately       months in stay abroad can be condoned
than those listed at Annex.          preceding the date of his          by Assistant Commissioner of Customs
I or Annex. II, but including        arrival on TR,                     or Deputy Commissioner of Customs if
the    article    listed    at (2)   total stay in India on short       the early return is on account of :
Annexure III and jewellery           visit during the 2 preceding         (i) terminal leave or vacation being
upto ten thousand rupees             years should not exceed 6                 availed of by the passenger; or
by a gentleman passenger             months, and                          (ii) any other special circumstances.
or rupees twenty thousand (3)        passenger has not availed (b)      For condition 2) Commissioner of
by a lady passenger.                 this concession in the             Customs may condone short visits in
                                     preceding three years.             excess of 6 months in deserving cases.
                                                                  (c)   For condition 3) No relaxation
b) Jewellery taken out Satisfaction of the Asstt. --
earlier by the passenger or Commissioner of Customs
by a member of his family regarding the jewellery having
from India.                 been taken out earlier from
                            India.
Articles which cannot be imported free of
Duty
    Annexure 1
   Firearms.
   Cartridges of fire arms exceeding 50.
   Cigarettes exceeding 200 or cigars exceeding 50 or tobacco
    exceeding 250 grams.
   Alcoholic liquor or wines in excess of two litres
   Gold or silver, in any form, other than ornaments.
     Annexure 2: Charged to Duty @ 15% +
     edu cess.
1.   Colour Television or Monochrome Television.
2.   Digital Video Disc Player.
3.   Video Home Theatre System.
4.   Dish Washer.
5.   Music System.
6.   Air-Conditioner.
7.   Domestic refrigerators of capacity above 300 litres or its equivalent .
8.   Deep Freezer.
9.   Microwave Oven.
Annexure 2: Charged to Duty @ 15% +
edu cess.
10. Video camera or the combination of any such video camera with one
       or more of the following goods, namely:
      a.    Television Receiver;
      b. Sound recording or reproducing apparatus;
      c. Video reproducing apparatus.
11.    Word Processing Machine.
12.    Fax Machine.
13.      Portable Photocopying Machine.
14.    Vessel.
15.    Aircraft.
16.    Cinematographic films of 35 mm and above.
17.      Gold or Silver , in any form , other than ornaments.
Annexure 3: Fully exempted on Transfer
of Residence
1.   Video Cassette Recorder or Video Cassette Player or Video
     Television Receiver or Video Cassette Disk Player.
2.   Washing Machine.
3.   Electrical or Liquefied Petroleum Gas Cooking Range
4.   Personal Computer Desktop Computer)
5.   Laptop Computer Notebook Computer)
6.   Domestic Refrigerators of capacity up to 300 litres or its
     equivalent.
Special Cases Relating to Baggage
 Goods of Nepalese Origin
   Exempt subject to production of certificate of origin.
 Baggage of Deceased Person
   Exempt subject to production of certificate from Indian
    embassy/ high commission to effect that goods belonged to
    deceased person
 Food Items, Plant and Seeds
   Regulated as Prevention of Food Adulteration Act, Plant Fruits
    Seeds (Regulation of Import into India) Order 1989, issued
    under Destructive Insects and Pests Act, 1914
Special Cases Relating to Baggage
 Pet Animal as Baggage
   Governed by the strict health certificate regulations and Live
    stock Importation Act 1888. Live animal to be released only
    after verification of veterinary certificate or put under
    quarantine.
 Samples
   Samples upto value of Rs 5000 allowed duty free if the total
    value of samples imported into India do not exceed Rs 60, 000
    in a year or 15 units in a year.
   Prototypes upto value of Rs 10000 allowed duty free
Special Cases Relating to Baggage
 ATA Carnet
   Is a facility provided for temporary importation of specific
    goods for specified purposes.
   ATA Carnet is a international guarantee by which the Customs
    dues can be enforced against the guarantor if the imported
    goods not exported out within the specified period.
Export Declaration Form
 When a passenger specifically resident Indian is carrying with
  himself certain valuable and goods which he intends to use
  while abroad and will carry them back on his return he can
  make an declaration to Customs at time of his departure and
  get Export declaration form.

 This Export Declaration form help him in hassle free
  clearance at time of his arrival.
Import of Currency
 Foreign Currency:
   Without any limit
   A currency declaration required to be made on arrival if
    currency is in excess of US$ 5000 and negotiable instruments in
    excess of US$ 10,000
 Indian Currency:
   Prohibited
   Indian residents returning from visit abroad can carry upto Rs
    5000/-
Export of Currency
 Foreign Currency
   Is prohibited if in excess of free travel quota specified by
    Reserve Bank of India.
   Since no declaration required to be made by tourists upto US$
    5000 and instruments upto US$10,000 this much currency can
    be carried by the tourists.
 Indian Currency
   Is prohibited
   Indian Residents can carry upto Rs 5000/- while going out.
     Prohibited and Restricted Goods
Prohibited Goods                              Restricted Goods
Narcotic Drugs and Psychotropic substances.   Endangered species of plants and animals,
                                              whether live or dead.
Pornographic material                         Live birds and animals including pets.
Antiquities.                                  Plants and their produce e.g. fruits, seeds.
Counterfeit and pirated goods and good Any goods for commercial purpose: for profit ,
infringing any of the legally enforceable gain or commercial usage.
intellectual property rights.
                                              Gold and Silver, other than ornaments (For
                                              import only)
                                              Radio transmitters not approved for normal
                                              usage.
                                              Firearms and ammunition
                                              Foreign and Indian Currency
Mishandled Baggage
 In case the baggage has been lost or mishandled by the Airlines, a
  simplified procedure is in place for clearance of such baggage.
 There is no need to handover the passport or the keys of the
  baggage.
 The passenger completes the Custom declaration form authorizing
  the Airline to complete the formalities when the baggage arrives.
 The passenger obtains a certificate to that effect from the airlines
  and get it countersigned by Customs indicating specifically the
  unutilized portion of the free allowance to enable him avail of this
  duty free allowance in respect of the mishandled baggage
Rule 9: Unaccompanied Baggage
 The unaccompanied baggage was in the possession of the
  passenger and is dispatched within one month of his arrival in
  India or within such further period as is allowed by Asst
  Commissioner/ Dy Commissioner.

 The unaccompanied baggage may land in India upto 2 months
  before the arrival of the passenger or within such period, not
  exceeding one year, as may be allowed by Asst
  Commissioner/ Dy Commissioner, for reasons to be
  recorded in writing, if the passenger was forced to change his
  travel schedule for the reasons beyond his control.
Rule 10: Members of Crew
 The allowances as per these rules are available in respect of
  members of the crew engaged in a foreign going vessel for
  importation of their baggage at the time of final pay off on
  termination of their engagement.


 In other cases crew member are allowed to carry chocolates,
  cheese, cosmetics and other petty gift items at the time of the
  returning of the aircraft from foreign journey for their personal or
  family use which shall not exceed the value of rupees six hundred.
Offences and Penal Provisions
 The following are considered offences under Custom
  Act 1962
  o attempt to walk through the Green Channel with prohibited,
    restricted or dutiable goods.
  o misdeclare their goods at the Red Channel
  o attempt to export prohibited or restricted goods.
  o abet the commission of any of the above offences.
 The Offences may lead to :
     Confiscation of the goods.
     imposition of penalty on individual or concerned entities.
     Arrest and prosecution.
     Preventive detention under COFEPOSA or PIT NDPS Act
Preventive & Enforcement Operations
 Based of Intelligence
 Through Cold Profiling
   Done on the basis of information available in respect of PNR,
    manifest, travel schedules, behavioral patterns etc prior to
    arrival of Passenger at airport
 Through Hot Profiling
   After the arrival of passenger by keeping watch on his behavior,
    study of passport etc
Preventive & Enforcement Operations
 Through technological aids such as X ray machines, drug
  detection equipments, etc

 Sniffer dogs

 Alerts monitored through Immigration systems.

 Closed Circuit TV cameras used to monitor the activities of
  passengers and others at airport.
Technical Aids
 X-ray machines

 Ionscan for detecting narcotics

 Drug testing kit.

 Door frame metal detectors.

 Hand held metal detectors.

 Rummaging equipments and kit.

 Walky Talky sets.
    Passenger Profiling
 Age between 20 to 30 from countries, nationals of which have
  past record of smuggling
 No advance reservation

 No or little check in baggage

 Frequent travels without matching financial or social status

 Unusual travel routing and itinerary

 Abnormal/ heavy sized baggage securely packed

 Multiple tickets as against a single ticket.
Passenger Profiling
 Short Stays in India and abroad

 Ticket purchased in cash

 Reports very late just at time of departure.

 Occupation for socio economic background in conflict with
  expense or limited duration of travel
Destination and Flight Profiling
 To and fro price of tickets
 VISA Controls
 The incidence of custom duty
 The geographical location of country, particularly the easy
  smuggling of goods into its territory from across the borders
 Quality of Custom Checks
 The nature of penal provisions in the country.
 Presence of ex-partriate population.
Advance Passenger Information System
 Is a system of cold profiling.

 Is based on the study of manifest.

 A separate cell has been created in preventive section for undertaking manifest
   studies.

 The airlines are advised to hand over the manifest of passengers at least 24
   hours in advance before the arrival or departure of the flight.

 Studies are undertaken to identify the suspect passengers from the manifest on
   the basis of travel routing, nationality etc.

 Details of the suspects passed on to shift preventive to undertake examination
   of the passenger on his arrival at airport.
Rummaging of Aircraft
 Necessary to detect concealments in the Aircraft.
 Rummaging is highly technical and sophisticated function.
 Before rummaging intelligently plan and get information on:
   Type of aircraft to be rummaged.
   Country of origin, routing and flight plan.
   Frequency of movement of aircraft.
   Nature of cargo.
   Places to be rummaged.
Investigations
 Complete identification of accused with his complete temporary
    and permanent address.
   The admissions about recoveries and all facts relevant to
    recoveries.
   Manner of possession of offending goods.
   Sources of fund.
   Persons who handed over or will receive the goods.
   Persons who had financed any aspect of transactions.
   Contact number and addresses of other persons involved
   Explanation of the past visits.
Seizure Confiscation and Prosecution
 Seizure under section 110 of Customs Act 1962
 Confiscation under section 111 or 113 of Customs Act 1962
 In serious cases offenders and abettors need to be arrested
  under section 104 of Custom Act 1962. Detailed guidelines
  as per F No 394/71/97-Cus (AS) dtd 22.06.1999
 Prosecution to be launched within 60 days with approval of
  Commissioner u/s 135 of Customs Act 1962,
Import and Export through Courier
 Facility available at Mumbai, Delhi, Chennai, Calcutta,
  Bangalore, Hyderabad, Ahmedabad, Jaipur, and Land
  Customs Stations at Petrapole and Gojadanga

 The courier goods are cleared through a express mode on
  observance of simple formalities by courier companies.
  Examination of parcels is kept to the minimum and clearance
  is allowed on the basis of selective scrutiny of documents.

 Wt limit for the consignments cleared through this mode is
  70kgs
Import and Export through Courier
 Only those Courier Companies which are registered with
  Customs (Authorized Couriers) are allowed to undertake
  operation at designated ports.
 The goods are carried though passenger or cargo aircrafts with
  option to courier company to undertake operations through on
  board courier or the person in charge of the aircraft, who is
  required to file the manifest in respect of goods carried by the
  courier.
 On arrival of import goods the on-board courier/the authorized
  agent of the courier company carrying goods hands over the goods
  to courier companies for undertaking Customs clearance of their
  consignments.
Import and Export through Courier
 Except the following all other goods can be imported
 through Courier
   animals and plants;
   perishables;
   publications containing maps depicting incorrect boundaries of
    India;
   precious and semi precious stones, gold or silver in any form;
    and
   chemicals falling within Chapters 28, 29 and 38 of the Customs
    Tariff.
Import and Export through Courier
 Except following all other goods can be exported through
  Courier:

   which attract any duty on exports.

   those exported under export promotion schemes, such as
    Drawback, DEPB, DEEC, EPCG etc.

   where the value of the consignment is above Rs.25,000/- and
    transaction in foreign exchange is involved. If GR waiver or
    permission from RBI is taken limit of Rs 25,000 is not
    applicable.
Import and Export through Courier
 Classification of Goods:

   Documents include any message, information or data recorded on paper, cards
    or photographs having no commercial value, and which do not attract any duty
    or subject to any prohibition/ restriction on their import or export

   Samples    mean any bonafide commercial samples and prototypes of goods supplied
    free of charge of a value not exceeding Rs.50,000/- for exports and Rs.5000/- for
    imports which are not subject to any prohibition or restriction on their import or
    export and which does not involve transfer of foreign exchange.

   Free Gifts means any bonafide gifts of articles for personal use of a value not
    exceeding rupees 25,000/- for a consignment in case of exports and Rs.5000/-
    for imports which are not subject to any prohibition or restriction on their
    import or export and which do not involve transfer of foreign exchange.

   Dutiable or Commercial Goods
Clearance Documents for Imports
 Courier Bill of Entry I (CBE I)

  Courier Import Manifest to be filed by the On Board Courier or the
  Person in charge of aircraft immediately on arrival of aircraft.

 Courier Bill of Entry II (CBE II)

  Authorized Courier Manifest to be filed by the authorized courier
  companies giving details of the courier bags imported by them.

 Courier Bill of Entry III (CBE III)

  Filed for clearance of documents which are cleared without payment of
  duty.
Clearance Documents for Imports
 Courier Bill of Entry IV (CBE IV)

  In respect of samples and free gifts.

 Courier Bill of Entry V (CBE V)

  In respect of dutiable and commercial goods. An aggregated bill of
  entry for a number of individual consignments imported by one
  courier on behalf of one consignee can be filed.

 Bill of entry under Bill of entry Regulation 1976
Import and Export through Courier
 In following case regular Bill of Entry in terms Bill of Entry
  Regulation 1976 required to be filled:
   goods imported under duty exemption scheme applicable to EOUs
    and units in EPZs;

   goods imported under DEPB, DEEC and EPCG Schemes;

   goods imported against the license issued under the Foreign Trade
    (Development and Regulation), Act, 1992 and

   goods imported by a related person defined under the Customs
    Valuation Rules, 1988.

   Cases in which proper officer may direct such filing.
Prior Bill of Entry
 Facility for filing prior bill of entry on the basis of documents
  such as Invoice and Airway Bill received through imaging
  system, for speedy clearance of the cargo.

 The facility available only in respect of CBE IV & CBE V.

 The Bill of Entries will be noted only when accompanied
  with photocopies of invoice and airway bill.
Import and Export through Courier
   Clearance of Goods on import:


     Goods as per the above classification are packed in separate identifiable and labeled bags by the courier
       company


     For document (Courier Bill of Entry III) for samples and free gifts (Courier Bill of Entry IV) filled by
       the Courier company.


     For clearance of documents the manifest filed should indicate the nature of documents i.e. whether
       they are letters, catalogue, manual etc.


     For clearance of dutiable and commercial goods Courier Bill of Entry V is filled. This bill of entry is
       assessed on the merits of the goods.


     One Single Bill of Entry suffices for clearance of the all the goods in imported by a courier company
       by a particular flight.
Import and Export through Courier
 For following exports regular Shipping Bill prescribed in the Shipping Bill and
  Bill of Export (Form) Regulations 1991 is required to be filed

    originating from EOUs, units in FTZs/STPs/EHTP;


    proposed to be exported under DEPB, DEEC, EPCG and Drawback Schemes
     and

    which require a licence for export under the Foreign Trade (Development and
     Regulation) Act, 1992

 These shipping bills are processed at Air Cargo Complex or the EOUs or EPZs
  or STP or EHTP and thereafter with the permission of Customs, the goods are
  handed over to a courier agency for onward dispatch.
Import and Export through Courier
 For Export Courier Company files the shipping bill in
  respect of the goods to be exported in forms prescribed for
  goods and documents.

 These goods are then presented by the courier company for
  inspection, examination and assessment by the proper officer
  at the time of exportation.

 After clearance from the proper officer the goods are allowed
  to be exported by the courier.
Import and Export through Courier
 Registration of Courier
   Authorised Courier is required to registered with the
    jurisdictional Commissioner of Customs.
   The registration is valid for 3 years and it can be renewed for
    another 3 years if performance of courier is satisfactory.
   An Authorised Courier is allowed to have registration at more
    than one airport or Land Customs Station.
   However, separate bond and security will have to be furnished
    at each airport and Land Customs Station.
Import and Export through Courier
   Obligations of the Courier

       obtaining an authorization from the consignees for clearance of import or export goods;

       advising his client to comply with the provisions of the Customs Act, 1962 and rules and regulations made there-
        under;

       exercising due diligence in furnishing information to the Customs in relation to clearance of import or export goods;

        not withholding any information communicated to him by Customs relating to assessment and clearance of
        import/export goods from a client;

       not withholding any information relating to assessment and clearance of import/export goods from the assessing
        officer;

       not attempting to influence the conduct of any officer of Customs in any matter by the use of threat, false accusation,
        duress or offer of any special inducement etc; and

       maintain records and accounts prescribed by the Customs.
Import and Export through Courier
 Deregistration of Courier
 The registration of an authorised courier can be revoked by
  the Commissioner and his security can be forfeited on
  following grounds:

   failure to comply with the conditions of the bond;

   Violation of the provisions of regulations; and

   misconduct.
Import and Export through Post
 The facility for import & export of goods by Post Parcels has
  been provided by the Postal Department at its Foreign Post
  Offices and sub- Foreign Post Offices.

 Customs facilities for examination, assessment, clearance etc.
  are available at these Post Offices.

 Limited facility for export clearances are also available at
  Export Extension Counters opened by the Postal
  Department where parcels for export are accepted and
  cleared by the Customs.
SECTION 82. Label or declaration accompanying
goods to be treated as entry.



 In the case of goods imported or exported by post, any label
  or declaration accompanying the goods, which contains the
  description, quantity and value thereof, shall be deemed to
  be an entry for import or export, as the case may be, for the
  purposes of this Act.
SECTION 83. Rate of duty and tariff valuation in
respect of goods imported or exported by post.
 The rate of duty and tariff value, if any, applicable to any goods
  imported by post shall be the rate and valuation in force on the
  date on which the postal authorities present to the proper officer a
  list containing the particulars of such goods for the purpose of
  assessing the duty thereon :

    Provided that if such goods are imported by a vessel and the list of
    the goods containing the particulars was presented before the date of
    the arrival of the vessel, it shall be deemed to have been presented on
    the date of such arrival.

 The rate of duty and tariff value, if any, applicable to any goods
  exported by post shall be the rate and valuation in force on the
  date on which the exporter delivers such goods to the postal
  authorities for exportation.
SECTION 84. Regulations regarding                            goods
imported or to be exported by post.
 The Board may make regulations providing for

   a.   the form and manner in which an entry may be made in
        respect of any specified class of goods imported or to be
        exported by post, other than goods which are accompanied
        by a label or declaration containing the description, quantity
        and value thereof;
   b.   the examination, assessment to duty, and clearance of goods
        imported or to be exported by post;
   c.   the transit or transhipment of goods imported by post, from
        one customs station to another or to a place outside India.
Postal Parcel Rules


 Vide Notification No. 53/Cus dated 17.6.1950 (as amended
  by Notification No. 111/Cus dated 8.7.1955) Rules
  Regarding Postal Parcels & Letter Packets From Foreign
  Ports In/Out Of India have also been framed.
Imports through Post
 Import of dutiable goods through post parcel is prohibited unless
  such parcel bears a declaration:
   About the nature, weight and value of the contents;

   indicating that the letter/packet may be opened for Customs
    examination.

 Dutiable goods would not be allowed if Custom is not satisfied
  with the declaration made.
 Personal goods which are not prohibited under EXIM policy can
  be imported through post parcel on payment of appropriate duty
  under chapter heading 9804. In case duty payable is less than Rs
  100 the same is exempt vide Notification No 17/2001_Cus
Imports through Post
 Samples and prototypes if imported by post are exempt from
  payment of duty upto value of Rs 5000/-.

 Life saving drugs and medicines imported through post and
  meant for personal use are exempt from payment of duty.

 Bona fide gifts upto a value of Rs. 5, 000/-, imported by
  post, are exempt. However the gifts should not give rise to
  suspicion that they are being used to transfer money. Further
  if the value is more than Rs 5000/- the duty is charged on
  the full value of the gift.
Procedure for Postal Imports
 Packets marked „Post Parcel‟, „Parcel Post‟, „Parcel Mail‟, „Letter Mail‟ are allowed
   clearance from Foreign Post Office.

 On receipt of such packets, Post Master hands over the following documents to the
   Custom:

    i.     a memo showing the total number of parcels received from each country of origin;

    ii.    parcel bills in sheet form and the senders‟ declarations (if available) and any other
           relevant documents that may be required for the examination, assessment etc. by the
           Customs Department;

    iii.   the relative Customs Declarations and dispatch notes (if any); and

    iv.    any other information required in connection with the preparation of the parcel bills
           which the Post Office is able to furnish.
Procedure for Postal Imports
   On receipt of the information the Appraiser will scrutnize the
    documents and identify those baggage which need to be detained for
    further examination. Other packets are assessed in respect of value
    and rate of duty on the basis of the declaration made.

   The relevant copies of the parcel bills are completed to indicate the
    value and duty and returned to the Post master.

   Parcel marked for detention are detained and others forwarded for
    delivery to the addressee.

   Parcel marked for detention and examination are produced by the
    postal authorities for examination.
Procedure for Postal Imports
 After examination the details of such packets in respect of contents, value and
  duty are filled in the parcel bill and returned by the Custom Authority to the
  Post Master.

 Through out the parcels remain in custody of Postal Authority, who reseal the
  packages opened with the distinctive seal.

 The packets which are misdeclared or contain prohibited or restrictive goods
  are further detained and cannot be cleared without permission from the
  Customs. Other packets are forwarded for delivery to addressee.

 The duties assessed by the Custom are recovered by the Postal Department
  from the addressee at the time of delivery of parcel and paid in the account of
  Customs
Postal Exports.
 Goods for exportation may be delivered at Foreign Post Offices (including Export
   Extension Counters) and Sub-Foreign Post Offices which have been notified by the
   Customs under section 7 of the Customs Act, 1962, along with a declaration in the
   prescribed form.
 All exports by post, where the value exceeds Rs. 50/- and payment has to be received,
   must be declared on the exchange control form viz. P.P. form.
 Export by post of Indian and Foreign currency, bank drafts, cheques, National Saving
   Certificates and such other negotiable instruments is not allowed unless accompanied by
   a valid permit issued by the R.B.I., except in cases where such negotiable instruments
   are issued by an authorised dealer in foreign exchange in India.
 Export of all goods is allowed under OGL to all destinations except those that are
   covered by the Negative List of exports.
Postal Exports
 Goods upto the values of Rs. 25, 000/- are allowed for exports as gifts
  in a licensing year..
 Prohibition/restrictions under the EXIM Policy and the Customs Act,
  1962 exist on the export of various articles by Post.
 Export of purchases made by the foreign tourists is allowed subject to
  proof that the payment has been made in foreign exchange.
 If the addressee take delivery of parcels on payment of duty and then
  wish to have them returned to the senders they can do so only under
  claim for drawback under the observance of the prescribed procedure.

				
DOCUMENT INFO
Shared By:
Categories:
Tags:
Stats:
views:13
posted:9/27/2011
language:English
pages:83