[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB -SECTION (i)]
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)
Notification
No. 67 /2017-Customs (N.T.)
New Delhi, the 30
th
June, 2017
G.S.R. (E).- In exercise of powers conferred by section 157 of the Customs Act, 1962 (52 of 1962), the Board 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) (Amendment)
Regulations, 2017.
(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 regulation 3, in sub-regulation (1), after clause (i), the following clause shall be inserted, namely:-
‘(k) “Goods and Services Tax Identification Number” (GSTIN) means the number assigned under rule 3 of the Goods and
Services Tax Registration Rules, 2017’;
3. In the said regulations, for “Form-C, Form-D, Form-E and Form H” the following forms shall respectively be substituted,
namely:-
“FORM - C
[see regulation 5(3)]
Courier Bill of Entry – XII (CBE-XII) for Samples and Gifts
(Electronic Filing)
S. No. Description Details
1. Courier Registration Number
2. Name and address of the Authorized Courier
3. Name of the airlines
4. Airport of arrival
5. First port of arrival, wherever applicable
6. Flight No.
7. Date of arrival
8. Time of arrival
9. Airport of shipment
10. Country of exportation
11(i) . HAWB No.
11(ii). CRN No., if applicable.
12. Unique Consignment reference No.
13. Name and address of the consignor
14. Name and address of the consignee
15. GSTIN (optional)
Remarks: in the case of import of gifts/ samples, GSTIN
cannot be mandatory
16. IEC Code
17. IEC Branch Code
18. No. of items included in HAWB
19. Item-wise Details :
CTH Nature of shipment
(Gifts / Samples)
country of origin Description of
goods
Name & address of
Manufacturer
(I) (II) (III) (IV) (V)
Item-wise Details (continued) :
No. of packages Marks and number
of packages,
wherever
applicable
Unit of measure Quantity Invoice No.
(VI) (VII) (VIII) (IX) (X)
Item-wise Details (continued) :
Invoice
value
Invoice
currency
rate of
exchange
Assessable
value in Rs.
(As per section
14 of the
Customs Act,
1962)
Notification Value
under
section 3
of
Customs
tariff Act,
1975
Additional
Duty Rate
Additional
Duty
Amount
GST
Code
(XI) (XII) (XIII) (XIV) (XV-A) (XV-B) (XV-C) (XVI) (XVII) (XVIII) (XIX)
Notfn.
type
Notfn.
No.
Sl.No.
IGST Rate IGST
Exemption
Notification
IGST Amount GST Compensation
Cess rate
GST
Compensation
Cess
Exemption
Notification
GST Compensation
Cess Amount
Total Duty
Amount
(XX) (XXI) (XXII) (XXIII) (XXIV) (XXV) (XXVI)
DECLARATION
I/we declare that the authorization from each of the consignees or consignors relating to the above mentioned consignments
have been obtained by me/us to act as an agent for the clearance of the goods.
I/We hereby declare that goods imported as per this Bill of Entry include only bona fide commercial samples, prototypes of
goods and bona fide gifts of articles for personal use of value not exceeding Rs. Ten thousand and which are for the time being not
subject to any prohibition or restriction on their import into India.
I/We enclose herewith ________ (number) of Airway bills and _________ (Number) of Invoices for the aforesaid consignments
with this Bill of Entry.
I/we hereby declare that the contents of this Bill of Entry are complete, correct and true, in every respect and are in accordance
with the airway bills, the invoices and other documents attached herewith.
Date :
Place :
Signature and name
of the authorised courier
NOTE
Uploading images of HAWB and invoices shall be optional in CBE-XII while filing through bulk upload or
otherwise.
FORM - D
[see regulation 5(3)]
Courier Bill of Entry - XIII (CBE-XIII) for Non-Documents
(Low Value Dutiable Shipments)
(Electronic Filing)
S. No. Description Details
1. Courier Registration Number
2. Name and address of the Authorized Courier
3. Name of the airlines
4. Airport of arrival
5. First port of arrival, wherever applicable
6. Flight No.
7. Date of arrival
8. Time of arrival
9. Airport of shipment
10. Country of exportation
11(i) . HAWB No.
11(ii). CRN No., if applicable
12. Unique Consignment reference No.
13. Name and address of the consignor
14. Name and address of the consignee
15. GSTIN
16. IEC Code
17. IEC Branch Code
18. No. of items included in HAWB
19. Item-wise Details :
Licence Type Licence No. CTH/ CTSH CETSH GST Code Country of origin
(I) (II) (III) (IV) (V) (VI)
Item-wise Details (continued) :
Description of
goods
Name and address of
manufacturer
No. of packages Marks and No.
of packages,
wherever
applicable
Unit of measure
(VII) (VIII) (IX) (X) (XI)
Item-wise Details (continued) :
Quantity Invoice No. Invoice value Currency for
invoice
Rate of
exchange
Invoice terms
(FOB / CIF/ C&F / C&I)
(XII) (XIII) (XIV) (XV) (XVI) (XVII) (XVIII)
Item-wise Details (continued) :
Discount amount Discount currency Assessable value Freight Landing charges
(XIX) (XX) (XXI) (XXII) (XXIII)
Item-wise Details (continued) :
Insurance Item-wise details of other charges as per section 14 of the Customs Act, 1962
(XXIV) (XXV)
Charge type Charge amount
Item-wise Details (continued) :
Notification used per item
(XXVI)
(A) (B) (C) (D) (E) (F) (G) (H)
Notification type Notification
No.
Sl. No. in
notification
List
No.
List
Sl.No.
Value
under
section
3 of
Custom
s tariff
Act,
1975
Additio
nal
Duty
Rate
Additio
nal Duty
Amount
(XXVII)
(A) (B) (C) (D) (E) (F) (G)
IGST
Rate
IGST
Exem
ption
Notfn
.
IGST
Amoun
t
GST
Comp
ensatio
n Cess
Rate
GST
Compen
sation
Cess
Exempti
on
Notfn.
GST
Comp
ens
ation
Cess
Amou
nt
Total
Duty
DECLARATION
I/we declare that the authorization from each of the consignees or consignors relating to the above mentioned consignments
have been obtained by me/us to act as an agent for the clearance of the goods.
I/we hereby declare that I/we have not received any other documents or information showing a different price, value, quantity,
or description of the said goods and that if at any time hereafter I/we receive any documents from the importer showing a different
state of facts I/we will immediately make the same known to the Commissioner of Customs.
I/we hereby declare that the contents of this Bill of Entry are complete, correct and true, in every respect and are in accordance
with the airway bills, the invoices and other documents attached herewith.
I/We enclose herewith ________ (number) of Airway bills and _________ (Number) of Invoices for the aforesaid consignments
with this Bill of Entry.
Date :
Place :
Signature and name
of the authorised courier
NOTE (i) Uploading images of HAWB and invoices shall be mandatory in CBE-XIII while
filing through bulk upload or otherwise.
FORM – E
[see regulation 5(3)]
Courier Bill of Entry – XIV (CBE-XIV) for Dutiable Goods
(Electronic Filing)
Courier Registration Number (1) Name and address of the Authorized Courier
(2)
PARTICULARS OF CUSTOM HOUSE AGENT
(3)
Licence Number
(i)
Name
(ii)
Address
(iii)
PARTICULARS OF IMPORTER
(4)
IEC Code
(i)
IEC Branch Code
(ii)
Name
&Address
(iii)
GSTIN
(iv)
Category of Importer (Govt. Depts,
Govt. Undertakings, Diplomatic/UN,
others)
(v)
If others, please specify
(vi)
Type of Importer (100 % EOU
or not, please specify)
(vii)
Authorised
dealer code of
the Bank
(5)
Category of the Bill of
Entry (Home
Consumption,
Warehouse, Ex-Bond)
(6)
Bill of Entry Number
and date
(7)
Class Code (CC)
(New, Split, Post, Part)
(8)
Type of Bill of Entry (Normal, Prior,
Advance)
(9)
High Sea sale
(10)
Seller particulars in case of High Sea sale
(11)
IEC Code
(A)
IEC Branch Code
(B)
Name
(C)
Address
(D)
Use of the first
proviso under
section 46(1),
Customs
Act,1962: (12)
Special
Requests
(13)
Reason in case of extension
of Time Limit is Requested
(14)
Airlines
(15)
Flight Number
(16)
Airport of Arrival
(17)
Date of Arrival
(18)
Airport of Shipment
(19)
Country of Origin (if same for
all goods of the consignment,
Country of Consignment
(21)
otherwise declare item-wise)
(20)
IGM details
(22)
MAWB No.
(23)
MAWB date
(24)
HAWB No.
(25)
IGM No.
(A)
Date of
entry Inward
(B)
CRN No., if
applicable.
(A)
HAWB date
(26)
Marks & Numbers
(27)
Number of
Packages
(28)
Type of Packages
(29)
Unit of measure for gross
weight
(30)
Gross weight
(31)
Additional information for clearance of goods at Inland Container Depots (ICDs)
(32)
Name of Gateway Port (A) Gateway IGM
Number
(B)
Date of Entry Inwards of
Gateway Port
(C)
Container details (In case of clearance at ICDs and Sea Ports), wherever applicable
(33)
Container No.
(A)
Seal Number
(B)
FCL/LCL
(C)
Bond details
(34)
Whether Clearance of imported goods is sought against any type of bond already registered with
Customs?
(A)
BOND TYPE (Provisional Duty Bond, Re-Export
Bond, Letter of Guarantee, Warehouse Bond, Project
Bond, EOU Bond(B-17 Bond), End use Bond, Test
Bond, Undertaking ITC Bond, Cash Deposit, Jobbing
Bond Number
(A-2)
etc.)
(A-1)
DETAILS OF PROCUREMENT CERTIFICATE, IF ANY
(35)
Procurement Under 36/96 Customs?
(i)
Procurement Certificate Number
(ii)
Date of Issuance of Certificate
(iii)
Location Code of the Central Excise
Office issuing the Certificate
(iv)
Commissionerate
(v)
Division (vi) Range
(vii)
IMPORT UNDER MULTIPLE INVOICES
(36)
If Imports are affected under multiple invoices
(i)
Number of Invoices
(i)-1
Total Freight
(i)-2
Total Insurance
(i)-3
DETAILS OF EACH INVOICE
(37)
Invoice Number
(i)
Date of Invoice
(ii)
Purchase order Number (iii)
Date of Purchase Order
(iv)
Contract Number
(v)
Date of Contract
(vi)
Letter of Credit
(vii)
Date of letter of Credit
(viii)
Details of Items and Related Information for each Invoice
(ix)
Invoice Number
(ix) -1
Supplier Details
(ix) -2
Name of the Supplier
(ix) -2(a)
Address of the Supplier
(ix) -2(b)
Country
(ix) -2(c)
If Supplier is not the seller
(ix) -3
Name of the Seller
(ix)-3(a)
Address of the Seller
(ix)-3(b)
Country
(ix)-3(c)
Broker/Agent Details
(ix)-4
Name of the Broker/Agent
(ix) -4(a)
Address of the Broker/Agent
(ix)-4(b)
Country
(ix)-4(c)
Nature of Transaction (Sale, Sale on
consignment basis, Hire/rent,
Replacement, Gift, Sample, Free of Cost,
others
(ix)-5
If others, Please specify
(ix)-5(a)
Terms of Payment
(LC,DP/TA,FOC, Others)
(ix)-6
If others, Please specify
(ix) -6(a)
Conditions or Restrictions, if any Attached to sale
(ix) -7
Method of Valuation
(ix) -8
Terms of Invoice
(ix) -9
Invoice Value
(ix)-10
Invoice Currency
(ix) -11
Freight, Insurance and Other Charges
(ix) -12
Freight
(ix) -12(a)
Rate
(ix) -12(a)(i)
Amount
(ix) -12(a)(ii)
Currency
(ix) -12(a)(iii)
Insurance Rate Amount Currency
(ix) -12(b) (ix) -12(b)(i) (ix) -12(b)(ii) (ix) -12(b)(iii)
Loading, Unloading and Handling
Charges as per Rule 9(2)(b) of the
Customs Valuation Rules, 1988
(ix) -12(c)
Rate
(ix) -12(c)(i)
Amount
(ix) -12(c)(ii)
Currency
(ix) -12(c)(iii)
Other Charges Related to the
Carriage of goods
(ix) -12(d)
Rate
(ix) -12(d)(i)
Amount
(ix) -12(d)(ii)
Currency
(ix) -12(d)(iii)
Cost and Service Not Included in the Invoice and Other Miscellaneous Charges
(ix) – 13
Brokerage and Commission
(ix) -13(a)
Rate
(ix) -13(a)(i)
Amount
(ix) -13(a)(ii)
Currency
(ix) –(13)(a)(iii)
Cost of containers
(ix) -13(b)
Rate
(ix) -13(b)(i)
Amount
(ix) -13(b)(ii)
Currency
(ix) –(13)(b)(iii)
Cost of Packing
(ix) -13(c)
Rate
(ix) -13(c)(i)
Amount
(ix) -13(c)(ii)
Currency
(ix)–(13)(c)(iii)
Dismantling, Transport and
handling in the Country of Export
or any other Country
(ix)-13(d)
Rate
(ix) -13(d)(i)
Amount
(ix) -13(d)(ii)
Currency
(ix) –(13)(d)(iii)
Cost of Goods and Services
Supplied by Buyer
(ix) -13(e)
Rate
(ix) -13(e)(i)
Amount
(ix) -13(e)(ii)
Currency
(ix)–(13)(e)(iii)
Documentation
(ix) -13(f)
Rate
(ix) -13(f)(i)
Amount
(ix) -13(f)(ii)
Currency
(ix) –(13)(f)(iii)
Country of Origin Certificate
(ix) -13(g)
Rate
(ix) -13(g)(i)
Amount
(ix) -13(g)(ii)
Currency
(ix) –(13)(g)(iii)
Royalty and Licence Fees Rate Amount Currency
(ix) -13(h) (ix) -13(h)(i) (ix) -13(h)(ii) (ix)–(13)(h)(iii)
Value of Proceeds which accrue to
seller
(ix) -13(i)
Rate
(ix) -13(i)(i)
Amount
(ix) -13(i)(ii)
Currency
(ix)–(13)(i)(iii)
Cost of Warranty of Service, if
any, Provided by the seller or on
Behalf of the seller
(ix) -13(j)
Rate
(ix) -13(j)(i)
Amount
(ix) -13(j)(ii)
Currency
(ix) –(13)(j)(iii)
Other Costs or Payments, if any, to
Satisfy the Obligation of the seller
(ix) -13(k)
Rate
(ix) -13(k)(i)
Amount
(ix) -13(k)(ii)
Currency
(ix) –(13)(k)(iii)
Other Charges and Payments, if
any
(ix) -13(l)
Rate
(ix) -13(l)(i)
Amount
(ix) -13(l)(ii)
Currency
(ix)–(13)(l)(iii)
Discount Amount
(ix) – 14
Discount Currency
(ix) – 15
Additional charges, if any, for purchase on High Seas (In Rs.)
(ix) – 16
Rate (%)
(ix) – 16 (a)
Amount (in Rs.)
(ix) – 16 (b)
Any other Information which has a bearing on Value
(ix) – 17
Details of Special Valuation Branch (SVB) Loading wherever Applicable (at Invoice Level) (Fill only
if same for all goods of the consignment else declare at item level)
(ix) – 18
Are the Buyer and Seller Related? YES / NO
(ix) – 18 (a)
If the buyer and Seller are Related, has the Relationship been examined Earlier by the SVB (yes /No)
(ix) – 18 (b)
If examination earlier by the SVB
(ix) 18 (b) (i)
SVB Reference
Number
(ix) 18 (b) (i)(1)
SVB Date
(ix) 18 (b) (i)(2)
Indication for
Provisional/Final
(ix) 18 (b) (i)(3)
Item-wise Information under each Invoice
(ix) – 19
Case of Re-Import
(ix) – 19(a)
Import against Licence
(ix) – 19(b)
Serial Number of Invoice
(ix) – 19(c)
Item Description
(ix) – 19(d)
General Description
(ix) – 19(e)
Currency for Unit Price
(ix) – 19(f)
Unit Price
(ix) – 19(g)
Unit of Measure (ix) –
19(h)
Quantity
(ix) – 19(i)
Accessories, if any
(ix) – 19(j)
Name of
Manufacturer
(ix) – 19(k)
Brand
(ix) – 19(l)
Model
(ix) – 19(m)
Grade
(ix) – 19(n)
Specification
(ix) – 19(o)
End Use of Item
(ix) – 19(p)
Manufacturing
(ix) – 19(p)(i)
Trading
(ix) – 19(p)(ii)
Self Consumption
(ix) – 19(p)(iii)
Country of Origin
(ix) – 19(q)
Assessable Value
(ix) – 19(r)
Details, in case of previous Imports
(ix) – 19(s)
Bill of Entry Number
(ix) – 19(s) (i)
Date
(ix) – 19(s) (ii)
Currency
(ix) – 19(s) (iii)
Unit Value
(ix) – 19 (s)(iv)
Custom House
(ix) – 19(s)(v)
Classification Details
(ix) – 19(t)
RITC
(ix) – 19(t)(i)
CTSH CETH
(ix) – 19
(t)(ii)
(ix)-19
(t)(iii)
GST Code
(ix) – 19(t)(iv)
Value under section
3 of the Customs
Tariff Act, 1975 and
IGST Amount
(ix) – 19(t)(v)
EXIM Scheme Code, if any
(ix) – 19(t)(vi)
Para. No. / Year of EXIM Policy
(ix) – 19(t)(vii)
Details of Special Valuation Branch (SVB) Loading wherever Applicable (at Item level)
(ix) – 19 (u)
Are the Buyer and Seller Related ? YES / NO
(ix) – 19 (u) (i)
If the buyer and Seller are Related, has the Relationship been examined earlier by the SVB (yes /
No) (ix) – 19 (u)(ii)
If Examined earlier by the SVB
(ix) – 19 (u)(ii)(1)
SVB Reference
Number
(ix) – 19 (u)(ii)(2)
SVB Date
(ix) – 19 (u)(ii)(3)
Indication for
Provisional/ Final
(ix) – 19 (u)(ii)(4)
Notifications Used for the Item (Customs and Excise)
(ix) – 19 (v)
Notification Type
(ix) – 19 (v)(i)
Notification Number
(ix) – 19 (v)(ii)
Serial Number in Notification
(ix) – 19 (v)(iii)
List Number
(ix) – 19 (v)(iv)
List Serial Number
(ix) – 19 (v)(v)
Shipping Bills Details in case of Re- Import
(ix) – 19 (w)
Shipping Bill Number
(ix) – 19 (w)(i)
Shipping Bill Date (ix)
– 19 (w)(ii)
Port of Export
(ix) – 19 (w)(iii)
Invoice Number of Shipping Bill
(ix) – 19 (w)(iv)
Item Serial Number in
Shipping Bill
(ix) – 19 (w)(v)
Payments made for Export on a Pro-Rata
Basis (In Rupees)
(ix) – 19 (w)(vi)
Freight
(ix) – 19 (w)(vi)(1)
Insurance
(ix) – 19 (w)(vi)(2)
Details Relating to Duty Exemption based on EXIM Schemes and Licence Particulars
(ix) – 19 (x)
Additional Duty Exemption
Requested
(ix) – 19 (x)(i)
Notification Number
(ix) – 19 (x)(ii)
Serial Number in Notification
(ix) – 19 (x)(iii)
Licence Registration Number
(ix) – 19 (x)(iv)
Licence
Registration Date
(ix) – 19 (x)(v)
Debit Value (Rs.)
(ix) – 19 (x)(vi)
Unit of Measure for Quantity to be
Debited
(ix) – 19 (x)(vii)
Debit Quantity
(ix) – 19 (x)(viii)
Item Serial Number in Licence
(ix) – 19 (x)(x)
Additional
Duty Rate
(ix)-19(y)(i)
Additional
Duty
Amount
(ix)-
19(y)(ii)
IGST Rate
(ix)-
19(y)(iii)
IGST
Exemption
Notification
(ix)-
19(y)(iv)
IGST
Amount
(ix)-
19(y)(v)
GST
Compensation
Cess Rate
(ix)-19(y)(vi)
GST
Compensation
Cess
Exemption
Notification
(ix)-19(y)(vii)
GST
Compensation
Amount
(ix)-19(y)(viii)
Total
Duty
Amount
(ix)-
19(y)(ix)
Declaration (For the Courier Bill of Entry-XIV for Home Consumption)
DECLARATION
(Declaration to be signed by the Courier / Customs House Agent)
2. I / We declare that I / we have not received any other documents or information showing a different price, value, quantity or
description of the said goods and that if at any time hereafter I / we receive any documents from the importer showing a different
state of facts, I /we will immediately make the same known to the Commissioner of Customs.
(Declaration to be signed by an Importer) (With Customs House Agent/Courier)
1. I/We declare that the contents of invoice (s) no. (s) dated of M/s. and of other documents
relating to the goods covered by the said invoice (s) and presented herewith are true and correct in every respect.
2. I/We declare that I/we have not received and do not know of any other documents or information showing a different price,
value (including local payments, whether as commission or otherwise), quantity or description of the said goods and that if at any
time hereafter I / we discover any information showing a different state of facts, I /we will immediately make the same known to
the Commissioner of Customs.
3. I/We declare that the goods covered by the bill of entry have been imported on outright purchase/consign-nment account.
4. I/We am/are not connected with the suppliers/manufacturers as -
(a) Agent/Distributor/Indentor/Branch/Subsidiary/Concessionaire, and
(b) Collaborator entitled to the use of the trade mark, patent or design,
(c) Otherwise than as ordinary importers or buyers.
5. I/We declare that the method of invoicing has not changed since the date on which my/our books of accounts and/or agreement
with the suppliers were examined previously by the Customs House (s).
(Declaration to be signed by an Importer) (Without Customs House Agent/Courier)
1. I/We declare that the contents of this Bill of Entry for goods imported against Airway Bill number dated
are in accordance with the invoice number dated and other documents presented herewith. I/We also declare
that the contents of the above mentioned invoice(s) and documents are true and correct in every respect.
2. I/We declare that I/we have not received and do not know of any other documents or information showing a different price,
value (including local payments, whether as commission or otherwise), quantity or description of the said goods and that if at any
time hereafter I/we discover any information showing a different state of facts, I/we will immediately make the same known to the
Commissioner of Customs.
3. I/We declare that the goods covered by the bill of entry have been imported on outright purchase/consignment account.
4. I/We am/are not connected with the suppliers/manufacturers as -
(a) Agent/Distributor/Indentor/Branch/Subsidiary/Concessionaire, and
(b) Collaborator entitled to the use of the trade mark, patent or design,
(c) Otherwise than as ordinary importers or buyers.
5. I/We declare that the method of invoicing has not changed since the date on which my/our books of accounts and/or agreement
with the suppliers were examined previously by the Customs House (s)
Declaration (For the Bill of Entry for Warehousing)
(Declaration to be signed by the Courier / Customs House Agent)
1. I/We apply for leave to deposit the goods covered by this Bill of Entry in the warehouse being public/private warehouse
appointed/licensed under the Customs Act, 1962.
2. I/We declare that the contents of this Bill of Entry for goods imported against Airway Bill Number dated
are in accordance with the invoice number dated and other documents presented herewith.
3. I/We declare that I/we have not received any other documents or information showing a different price, value, quantity or
description of the said goods and that if at any time hereafter I/we receive any documents from the importer showing a different
state of facts, I/we will immediately make the same known to the Commissioner of Customs.
(Declaration to be signed by an Importer) (With Customs House Agent/Courier)
1. I/We apply for leave to deposit the goods covered by this Bill of Entry in the warehouse being public/private warehouse
appointed/licensed under the Customs Act, 1962.
2. I/We declare that the contents of invoice (s) no. (s) dated
of M/s. and of other documents relating to the goods covered by the said invoice (s) and presented herewith are true and
correct in every respect.
3. I/We declare that I/we have not received and do not know of any other documents or information showing a different price,
value (including local payments, whether as commission or otherwise), quantity or description of the said goods and that if at any
time hereafter I / we discover any information showing a different state of facts, I /we will immediately make the same known to
the Commissioner of Customs.
4. I/We declare that the goods covered by the bill of entry have been imported on outright purchase/consignment account.
5. I/We am/are not connected with the suppliers/manufacturers as -
(a) Agent/Distributor/Indentor/Branch/Subsidiary/Concessionaire, and
(b) Collaborator entitled to the use of the trade mark, patent or design,
(c) Otherwise than as ordinary importers or buyers
6. I/We declare that the method of invoicing has not changed since the date on which my/our books of accounts and/or agreement
with the suppliers were examined previously by the Customs House(s)
(Declaration to be signed by an Importer) (Without Customs House Agent/Courier)
1. I/We apply for leave to deposit the goods covered by this Bill of Entry in the warehouse being public/private warehouse
appointed/licensed under the Customs Act, 1962.
2. I/We declare that the contents of this Bill of Entry for goods imported against Airway Bill Number dated
are in accordance with the invoice number dated and other documents presented herewith. I/We also declare
that the contents of the above mentioned invoice(s) and documents are true and correct in every respect.
3. I/We declare that I/we have not received and do not know of any other documents or information showing a different price,
value (including local payments, whether as commission or otherwise), quantity or description of the said goods and that if at any
time hereafter I/we discover any information showing a different state of facts, I/we will immediately make the same known to
the Commissioner of Customs.
4. I/We declare that the goods covered by the bill of entry have been imported on outright purchase/consignment account.
5. I/We am/are not connected with the suppliers/manufacturers as -
(a) Agent/Distributor/Indentor/Branch/Subsidiary/Concessionaire, and
(b) Collaborator entitled to the use of the trade mark, patent or design,
© Otherwise than as ordinary importers or buyers.
6. I/We declare that the method of invoicing has not changed since the date on which my/our books of accounts and/or agreement
with the suppliers were examined previously by the Customs House(s).
Declaration (For the Bill of Entry for Ex-bond clearance)
Declaration to be signed by the importer/Courier/Customs House Agent
1. I/We declare that the particulars given in this Bill of Entry are true
2. I/We apply for permission to clear the goods from the Customs Bonded Warehouse subject to the provisions of the Customs
Act, 1962.
Signature of Importer ___________________]
[NOTE: Details relating to Sl. No. 4(ii) and 5 shall be non-mandatory.]
FORM - H
[See regulation 6(3)]
Courier Shipping Bill – IV (CSB - IV) for Goods
(Electronic Filing)
S. No. Description Details
1. Courier Registration Number
2. Name and address of the Authorized Courier
3. Name of the airlines
4. Airport of departure
5. Flight No.
6. Date of departure
7. Time of departure
8. Airport of destination
9. Airway Bill-wise information :
(a) MAWB No.
(b) No. of HAWBs included in this MAWB
(c) Number of bags / packages / pieces / ULD
10. Shipment / consignment-wise information:
HAWB No. GST Invoice no. and date Invoice no. and date (Export
Invoice)
Value
(1) (2) (3) (4)
Description of the goods Name and address of the
consignor
Name and address of the
consignee
Weight (In KGs)
(5) (6) (7) (8)
Whether supply for export is
on payment of IGST or not.
Please indicate
Whether supply is against
Bond or UT
Total IGST paid, if any GSTIN
(9) (10) (11) (12)
DECLARATION
I/We hereby declare that I/we have obtained the authorization from each of the consignors mentioned above to act as an agent
for the clearance of the goods described above.
I/We hereby declare that the goods for export as per this Shipping Bill include only bona fide commercial samples, prototypes
of goods and bona fide gifts of articles for personal use within the value limits prescribed in the relevant exemption Notification and
which are for the time being not subject to any prohibition or restriction on their export from India and no transfer of foreign exchange
is involved.
I/We enclose herewith __________ (number) of airway bills and ________ (number) of invoices for the aforesaid consignments
with this shipping bills.
I/We hereby declare that the contents of this shipping bill are true and correct in every respect and are in accordance with the
Airway Bills, the invoices and other documents attached herewith.
Date :
Place :
Signature and name
of the authorised courier]
_______”
F.No. 450/108/2017-Cus.IV
(Zubair Riaz)
Director Customs
Foot Note: The principal regulations were published vide notification No. 36/2010-Customs (N.T.), dated the 5
th
May, 2010 in the
Gazette of India vide G.S.R. 385(E), dated the 5
th
May, 2010 and were last amended by notification No. 65/2012-Customs (N.T.)
dated the 26
th
July, 2012 and published in the Gazette of India vide G.S.R. 592 (E), dated the 26
th
July, 2012.
