Clarification regarding courier import consignments cleared under CBE-XII

eefo gis OFFICEOF THE COMMISSIONEROF CUSTOMS, ), AIRPORT SPECIAL CARGO CUMMISSIONERATE, (e SAHAR, ANDHERI (EAST), MUMBAI-400 099

F_No: APSC/CUS/50/CC/275/2010Pt. File = +~dDated:90/08/2018

_PUBLIC NOTICE NO. 16/2018 Sub: Clarification regarding courier import consignments cleared _ under CBE-XII - reg. RREERERERERERRERREERE . to CourierKindImportsattentionandofExports the Trade,(ElectronicCourier CompaniesDeclarationandandCustomProcessing)BrokersRegulations,is invited . 2010 (as amended), the CBEC Notification No. 154/94 - Custom dated 13.07.1994 (as amended) and CBEC Notification No. 77/2017 - Customs dated 13.10.2017 regarding exemption to samples, price lists, commercial samples or prototypes imported as baggage or by post, air or courier service and prototypes of engineering goods imported as samples for executing or securing export orders and Public Notice No. 25/2016 dated 23.12.2016 on implementation of Express Cargo Clearance System (ECCS) at Courier Terminal, Sahar, Mumbai. 2. In reference to the notifications mentioned above, goods as described below are exempted from whole of the duty of Customs leviable thereon subject to fulfilment of the conditions mentioned in coluzzn (3) of the table below: TABLE S.No.| ‘Description of goods [ = Gonditions| i. pampies he samples are exempt from import duties uncer : | and in accordance with the International Convention; . : | to facilitate the importation of Commercial Samples : | | and Advertising material drawn up at Geneva im 8.

mpt from import duties uncer : | and in accordance with the International Convention; . : | to facilitate the importation of Commercial Samples : | | and Advertising material drawn up at Geneva im 8. Bice lists datedhe price the 7thlists dayare ofsuppliedNovember,free1952.of charge and are|| , | | exempt from import duties under and in accordance | | above.ith the Convention mentioned against S. No. 1 | | | baggage by bona fide commercial travellers or | | businessmen or imported by post or by air; | (ui) The importer produces his Import Export Code ! | umber at the time of importation; | , | | (ii) The said goods are clearly marked as samples; | | | | (iv) The import of the said goods does not exceed !| || number,=<within(Threea periodlakh) inof valuetwelveormonths; 50 unitsand "| : | Page 1 of 4

| | | . provided that where |the samples relating to gem and| : Co | | jewellery industry are imported by exporters of gem | | . | and jewelry, the import of said sample shall not | | exceed value of Rs. 3,00,000 (Three lakhs) or 0.25% | of average value of three immediately preceding years - ! exportsot exceed whichever50 unitsis lower,in number, and suchwithin sampla p e sriodshallof | | twelve months subject to the condition that the : : importer produces a certificate from the Gem an | | ewelry Export Promotion Council certifying the ! | | alurec e dingof exportyears andmadealsoduringthe valuethreeandimmediatelyquantity of | goods already imported under this notificatio : | | during the last twelve months.

certifying the ! | | alurec e dingof exportyears andmadealsoduringthe valuethreeandimmediatelyquantity of | goods already imported under this notificatio : | | during the last twelve months. | | (v) The importer at the time of importation - | | | ( aA ) the samplesdeclares have been importedthatinto India solel; | | | for the purpose of being shown in India for the | | guidance of exporters or for securing or executing ani 2 | export order; | (b) the total import value of sample does not exceed | | | Rs 3,00,000 (Three lakhs) or 0.25% of average value ! | | of three immediately preceding years exports : | hichever is lower, in the case the sample is related | | | to gem and jewelry industry imported by exporter of | gem and jewelry, as the case may be and Rs. 1,00,000) : | (one lakh) in case of any other import of commercial | | samples and such sampie shall not exceed 15 units | | in number, within a period of last twelve months; and | | | (b) the total import value of samples does not exceed | | | Rs. 1,00,000 or 50 units in number, within the : | period of the last twelve months; and] | | (B) produces an undertaking to the Assistant : | Commissioner. of Customs or Deputy Commissioner | | of Customs to pay the duty leviable on the said goods : | | but for the exemption contained herein, if the 3 | | declaration under clause (A) is found to be false.

Customs or Deputy Commissioner | | of Customs to pay the duty leviable on the said goods : | | but for the exemption contained herein, if the 3 | | declaration under clause (A) is found to be false. | 40 Prototypes of engineering (i) The importer produces a certificate from the | | goodssamples forimportedexecuting asorjparticularExport Promotion export or theCouncil Trade Developmentconcerned Auwi th oritythe | | for use in connection withito the effect that the samples are required for | | securing export orders executing or for use in connection with securing | | | export orders; | | : (ii) where the value of a sample does not exceed Page 2 of 4 j

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----- Start of picture text -----<br> : a eee Rupees ten [thousand] the same shall be rendered<br>: C | seless as mercharidise by any suitable process and<br>| here this is not possible they are re-exported within<br>| | a period of nine months of import or such extended<br>| | eriod’ as may be allowed by the Assistant<br>| Commissioner of Customs or Deputy Commissioner<br>; | | .

e they are re-exported within<br>| | a period of nine months of import or such extended<br>| | eriod’ as may be allowed by the Assistant<br>| Commissioner of Customs or Deputy Commissioner<br>; | | . of | Customs;<br>| thousand(iii) where tt he ’ valuesame ofshall a samplebe re-exported exceeds Rupeeswithinten|a<br>| period of nine months of import or such extended<br>| period as may be allowed by the Assistant<br>| | Commissioner of Customs or Deputy Commissioner<br>| of Customs; and<br>(iv) the importer shall execute a bond in such form<br>| and for such sum and with such surety as may be<br>| prescribed by the Assistant Commissioner o<br>| Customs, for the purpose of enforcing conditions (ii)<br>| | and (iii),.as the case may be.<br>S. Bona fide commercialj(i) The said goods have been imported by post or in<br>| samples and prototypes [an aircraft, or by courier service;<br>| (ii) the value of the said samples or prototypes does<br>| not exceed rupees ten thousand; and<br>| (iii) the said goods have been supplied free of charge.<br>| ; planation. - For the purpose of condition (ii),<br>| ostal charges or the air-freight shall not be taken<br>| | into account for determining the value limit ofrupees<br>| ten thousand. .<br>3. AS per para 5.4.2 of the Public Notice No. 25/2016 (as amended) dated<br>23.12.2016, CBE-XII shall be filed by Courier Companies for the clearance of non-<br>document shipments comprising of only free samples and gifts. This would be filed in<br>cases where the value of sample is less than Rs. 10,000/- and that of gift is less than<br>Rs. 5,000/-.

non-<br>document shipments comprising of only free samples and gifts. This would be filed in<br>cases where the value of sample is less than Rs. 10,000/- and that of gift is less than<br>Rs. 5,000/-. This CBE can be filed prior to arrival of shipment (Pre-filing) or after arrival<br>of shipment (Post-filing). An example of CBE-XII No. is CBE-XIIMUM_2015-<br>2016_01_01. ,<br>----- End of picture text -----<br>

4, From the concurrent reading of above mentioned provisions, it emerges that CBEXII can only and only be filed by the Courier Companies for the clearance of shipments | comprising of bona fide commercial samples and prototypes of goods supplied free of | cost and having value not exceeding Rs. 10,000/- and bona fide gifts of articles for . personal use not exceeding the value of Rs. 5,000/- per import consignment. It is further : clarified that CBEC Notification No. 154/94-Custom dated 13.07.1994 clearly

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• "differentiated between ‘commercial samples’ and ‘bona fide commercial samples’. For

• ‘-« ‘commercial samples’, all the conditions mentioned in column (03) of table referred in ~ para (2) needs to be fulfilled by the importer at the time of importation. It is reiterated

• ; that the import of commercial samples must not exceed Rs. 3,00,000/- in value or 50 units in number within a period of last twelve months and subject to declaration given at the time of importation as contemplated in column (3) of the table above. Thereafter, import consignments of ‘commercial samples’ must be cleared under CBE-XIII.

and subject to declaration given at the time of importation as contemplated in column (3) of the table above. Thereafter, import consignments of ‘commercial samples’ must be cleared under CBE-XIII.

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5. This Public Notice shall be operational with immediate effect. Any difficulty faced in implementation of this Public Notice should be reported to Addl. Commissioner of Customs, Airport Special Cargo Commissionerate, Mumbai Zone III.

(V. RAMA MATHEW) COMMISSIONER OF CUSTOMS APSC, MUMBAI - III

Copy to:-

1. The Chief Commissioner of Customs, Mumbai Zone III

2. The Commissioner of Customs, APSC, Mumbai Zone III

• 3, The ADG Systems, Mumbai .

4. The RMD, Mumbai

5. The Addl. Commissioner of Customs, APSC, Mumbai Zone III

6. The Dy. Commissioner of Customs (General), Courier Cell, Mumbai.

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7. The Dy. Commissioner of Customs, Courier Cell, ; Delhi/Banglore/Ahmedabad/Cochin/Chennai

8. DC’s Incharge, Courier Batch, Mumbai.

9. The EICI, Mumbai for information and circulation amongst its trade partners and members,

10. The BCHAA, Mumbai

11. Notice Board/EICI 12. Office copy

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