Customs - Board's Circulars19.11.1999
Courier mode - Assessment and clearance of goods imported/exported through courier mode.
Document Text
Courier mode — Assessment and clearance of goods imported/exported through courier mode Circular No. 78/99-Cus. Dated 19-11-1999 F.No. 450/120/97-Cus.IV Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject: Assessment goods imported/exported through courier mode - Courier Imports and Exports (Clearance) Regulation, 1998 - Regarding clearance and of I am directed to refer to Courier Imports & Exports (Clearance) Regulations, 1998, dated 9th November, 1998 issued by the Government of India vide Notification No. 87/98-Cus. (N.T.), dated 9th November, 1998 and subsequent amendment vide Notification No. 54/99-Cus. (N.T.), dated 21st September, 1999. The said regulation has been examined by Committee on Subordinate Legislation of Rajya Sabha and certain suggestions had been received from the Committee. 2. The suggestions have been examined by the Board and it has been decided that :- (i) All the Customs formations responsible for courier clearance will maintain a record of import of bona fide samples imported through the courier mode in order to have a proper check on import of such samples. (ii) The Commissioners will take decision on an application for registration as an authorised courier within 30 days of the receipt of such application along with all the relevant documents. (iii) All the Commissionerates should prescribe records and accounts to be maintained by registered authorised courier and they should ensure that these records/accounts are checked by Customs at regular intervals. 3. These instructions may kindly be brought to the notice of all officers by way of issuing suitable standing orders. The difficulty, if any, in implementation of this circular, may, kindly be brought to the notice of Board. 4. Kindly acknowledge receipt of this circular.
Source: Government of India — Customs - Board's Circulars, dated 19.11.1999. Text is machine-extracted for reference; the officially published version prevails. Not legal advice.
HS Codes Referenced
19981999
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