[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. 66 /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 (Clearance)
Regulations, 1998, namely:-
1. (1) These regulations may be called the Courier Imports and Exports (Clearance) (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 (Clearance) Regulations, 1998, (hereinafter referred to as the said
regulations); in regulation 3, in sub-regulation (1),
after clause (da), the following clause shall be inserted, namely:-
‘(db) “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 Courier Bill of Entry-IV (CBE-IV), Form Courier Bill of Entry-V (CBE-
V), Form Courier Bill of Entry-IX (CBE-IX), Form Courier Bill of Entry-X (CBE-X), Form Courier Shipping Bill-
II (CSB-II), Form Courier Shipping Bill-V and Form Courier Bill of Export-II (CBEx-II)”, the following forms
shall respectively be substituted, namely:-
“Form Courier Bill of Entry-IV (CBE-IV)
[See regulation 5]
Courier Bill of Entry for Samples and Free Gifts
Name &
Address of
the
Authorised
Courier
Airport of
Arrival
Flight
No.
Date of
Arrival
Airport
of
Shipment
Customs
Serial
No. and
date
Sl. No. AWB
No.
No. of
packages
Consignees
Name &
Address
State of
Consumption
of imported
goods
Description
of goods
Qty.
Invoice
Value
Rate of
Exchange
Assessable
Value
(Sec. 14)
CTH/Notfn.
No.
Value
under
section
3 of
Customs
tariff
Act,
1975
Additional
Duty Rate
Additional
Duty
Amount
GST
Code
IGST
Rate
IGST
Exemption
Notification
IGST Amount GST Compensation GST GST Compensation Total Duty
Cess rate Compensation
Cess Exemption
Notification
Cess amount
Declaration
(i) I/We hereby declare that I/we have obtained the authorisation from each of the consignees mentioned
above to act as an agent for the clearance of the goods described above.
(ii) I/We hereby declare that the 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 a value not exceeding the
value prescribed under the Courier Imports and Exports (Clearance) Regulations, 1998 and which are for
the time being not subject to any prohibition or restriction on their import into India.
(iii) I/We enclose herewith ........... (number) of airway bills and .......... (number) of invoices for the
aforesaid consignments with this Bill of Entry.
(iv) I/We hereby declare that the contents of this Bill of Entry are true and correct in every respect and are
in accordance with the Airway Bills, the invoices and other documents attached herewith.
Signature and Stamp
of Authorised Courier.
Signature of Assessing Officer Signature of Audit
Officer
(Passed out of customs
charge)
Signature of the Proper
Officer.
______
Form Courier Bill of Entry-V (CBE-V)
[See regulation 5]
Courier Bill of Entry for Dutiable Goods
Name &
Address of
the
Authorised
Courier
Airport
of Arrival
Flight
No.
Date of
Arrival
Airport of
Shipment
Customs
Serial
No./date
Sl. No. AWS
No.
No. of
packages
Consignees
Name &
Address
GSTIN Description
of goods
Qty.
No./
Wt.
Invoice
Value
Rate of
Exchange
Freight
& Ins.
Other Landing
Charges
Assessable
Value
(Rs.) (Sec.
14)
CTH/Notfn.
No.
Duty
Rate/Amount
Value
under
section
3 of
Customs
tariff
Act,
ETH/
Notfn.
No.
Addl.
Duty
Rate
Additional
Duty
Amount
GST
Code
IGST
Rate
IGST
Exemption
Notification
IGST
Amount
1975
1.
2.
3.
GST Compensation Cess
rate
GST Compensation
Cess Exemption
Notification
GST Compensation Cess
amount
Total Duty
Please indicate all other charges such as commissions, includible in the assessable value as per Section 14 of the
Customs Act, 1962.
(i) I/We hereby declare that I/we have obtained the authorisation from each of the consignees mentioned
above to act as an agent for the clearance of the goods described above.
(ii) 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.
(iii) I/We hereby declare that the contents of this Bill of Entry are true and correct in every respect and are
in accordance with the Airway Bills and the invoices and other documents attached herewith.
(iv) I/We enclose herewith .......... (number) of airway bills and ......... (number) of invoices for the aforesaid
consignments with this Bill of Entry.
Signature of Audit Officer
Signature of Assessing Officer
(Passed out of customs
charge)
Signature of the Proper
Officer.
Form Courier Bill of Entry-IX (CBE-IX)
[See regulation 5]
Courier Bill of Entry for Samples and Free Gifts
Name and Address of
the
Authorised Courier
Name of land
custom station
Vehicle
Registration
No.
Date of
Arrival
Place of
origin/ place
of loading
Customs
Serial
No./date
S
.
N
o
.
Invoi
ce
No.
and
date
No. of
packa
ges
Consig
nees
Name
and
Addres
s
State of
Consump
tion of
imported
goods
GSTIN
Desc
rip-
tion
of
good
s
Qua
ntity
Invoi
ce
Valu
e
Rate
of
Exch
ange
Assessab
le Value
(Section
14)
CTH
/
Notif
ica-
tion
No.
Value
under
sectio
n 3 of
Custo
ms
tariff
Act,
1975
Additio
nal
Duty
Rate
Addit
ional
Duty
Amo
unt
GST
Code
1
.
2
.
IGST Rate IGST
Exemption
Notification
IGST
Amount
GST
Compensation
Cess rate
GST
Compensation
Cess
Exemption
GST
Compensation
Cess amount
Total Duty
Notification
Declaration
(i) I/We hereby declare that I/We have obtained the authorisation from each of the consignees mentioned
above to act as an agent for the clearance of the goods described above.
(ii) I/We hereby declare that the 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 a value not
exceeding the value prescribed under the Courier Imports and Exports (Clearance) Regulations, 1998
and which are for the time being not subject to any prohibition or restriction on their import into India.
(iii) I/We enclose herewith _________ (number) of airway bills and ________ (number) of invoices for the
aforesaid consignments with this Bill of Entry.
(iv) I/We hereby declare that the contents of this Bill of Entry are true and correct in every respect and are
in accordance with the Airway Bills, the invoices and other documents attached herewith.
Signature and stamp of authorised courier
Signature of Audit Officer
Signature of Assessing Officer
(Passed out of Customs charge)
Signature of the proper officer
Form Courier Bill of Entry-X (CBE-X)
[See regulation 5]
Courier Bill of Entry for Dutiable Goods
Name and
address of the
Authorised
Courier
Name of land
customs
station
Vehicle Registration
No.
Date of
Arrival
Place of
Origin/Place
of loading
Customs Serial
No. and date
S.
No.
Invoice
number
and
date
No. of
Packages
Consignee
Name and
Address
State of
Consumption
of imported
goods
/GSTIN
Description
of goods
Quantity
number/
weight
Invoice
Value
Rate of
Exchange
Freight Ins
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
1.
2.
Othe
r
Landin
g
Charge
s
Assessabl
e Value
(Rs.)
(Section
14)
CTH
Notfn
. No.
Duty
Rate
Amoun
t
Value
under
section
3 of
Custom
s tariff
Act,
1975
ETH
Notfn
. No.
Addi
tional
duty
rate
Addi
tiona
l
duty
amo
unt
GST
Code
IGST
Rate
IGST
Exem
ption
Notifi
cation
IGST
Amou
nt
(12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23)
1.
2.
3.
Please indicate all other charges such as commissions, includible in the assessable value as per Section 14 of the
Customs Act, 1962.
GST Compensation Cess
rate
GST Compensation
Cess Exemption
Notification
GST Compensation Cess
amount
Total duty
Declaration
(i) I/We hereby declare that I/We have obtained the authorisation from each of the consignees mentioned
above to act as an agent for the clearance of the goods described above.
(ii) 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 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.
(iii) I/We hereby declare that the contents of this Bill of Entry are true and correct in every respect and are in
accordance with the Airway Bills and the invoices and other documents attached herewith.
(v) I/We enclose herewith ___________ (number) of airway bills and _________ (number) of invoices for
the aforesaid consignments with this Bill of Entry.
Signature of Assessing Officer
Signature of Audit Officer
(Passed out of Customs charge)
Signature of the proper officer
Form Courier Shipping Bill-II (CSB-II)
[See regulation 6]
Courier Shipping Bill
Name &
Address of
the
Authorised
Courier
Airport of
Departure
Flight
No./date
Airport of
Shipment
Customs
Dept.
Serial
No./date
Sl.
N
o.
Airw
ay
Bill
No.
No. of
packag
es
Weig
ht
Desc
ri-
ption
of
good
s
Consig
nor’s
Name
&
Addres
s
GSTI
N
GST
Invoic
e no.
and
date
(GSTI
N)
Invoic
e no.
and
date
(other
than
GST
Invoic
e)
Val
ue
Port of
Shipm
ent
Consi
gnee’
s
Name
&
Addre
ss
Wheth
er
Suppl
y for
export
is on
payme
nt of
IGST
or not.
Pl
indica
te
Wheth
er
agains
t Bond
or UT
Tot
al
IGS
T
paid
, if
any.
1.
2.
3.
Declaration
(i) I/We hereby declare that I/We have obtained the authorisation from each of the consignors mentioned
above to act as an agent for the clearance of the goods described above.
[(ii) I /We hereby declare that the goods for export as per this Shipping Bill include only bona fide
commercial samples and prototypes of goods and/or bona fide gifts of articles for personal use of a value
not exceeding the value prescribed under the Courier Imports and Exports (Clearance) Regulations, 1998
which are for the time being not subject to any prohibition or restriction on their export from India and on
export of which no transfer of foreign exchange is involved.]
(iii) I/We enclose herewith ........... (number) of airway bills and ............ (number) of invoices for the
aforesaid consignments with this shipping bills.
(iv) 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.
Signature and stamp of
Authorised Courier
Signature of Proper Officer of Customs
___
Form Courier Shipping Bill –V
(See regulation 6)
A
(1) (2) (3) (4) (5) (6)
Name and
Address of the
Authorized
Courier
Name of Custom
station
Courier
Registration No.
Port of loading Airline Name &
Flight Number
Customs
shipping Bill
Number and
Date
B
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
S.
No
.
Cour
ier
AW
B
No.
No.
of
pack
age
Decla
red
Weig
ht
Destin
ation
Consig
ner/
Export
er
Name
and
Addres
s
IEC
No.
of
the
Expo
rter
Ter
ms
of
invo
ice
Description of goods as
per Exporter Invoice
Invoice
Value
(FOB)
Consig
nee’s
Name
and
Addres
s
Wheth
er
export
using
e-
comm
erce
Yes/N
o
Whet
her
under
MEI
S
sche
me
Y/N
S.
No.
Desc
ripti
on
Qty HS
Cod
e
Cur
renc
y
INR
C
(1) (2) (3) (4) (5) (6)
GSTIN GST Invoice no.
and date (GSTIN)
Invoice no. and
date (other than
GST Invoice)
Whether Supply
for export is on
payment of IGST
or not. Pl indicate
Whether
against Bond
or UT
Total IGST
paid, if any
Declaration:
(i) I/We hereby declare that the Exporter mentioned above has authorized us for booking the shipment under the
Courier Airway bill and act as an agent for clearance and export of the goods described above.
(ii) I/We hereby declare that on the basis of declaration of the exporter, I/We abide by the declaration in CSB-V,
above.
Signature of the Authorized person of the Authorized Courier
with stamp of Authorized Courier
Let Export Officer of Customs
(Stamp with Name and designation)
Form Courier Bill of Export-II (CBEx-II)
[See regulation 6]
Courier Shipping Bill
Name and
Address of
the
Authorised
Name of
land
custom
station
Vehicle Registration
No.
Place of
loading
Customs Department Serial
No./date
Courier
S.
N
o.
Invo
ice
No.
and
date
No.
of
packa
ges
Wei
ght
Descrip
tion of
goods
Consign
or’s
Name
and
Address
GST
IN
GST
Invo
ice
no.
and
date
Invoi
ce
no.
and
date
(othe
r
than
GST
Invoi
ce)
Val
ue
Port
of
Shipm
ent
Consign
ee’s
Name
and
Address
Whet
her
Suply
for
expor
t is
on
paym
ent of
IGST
or
not.
Pl
indic
ate
Whet
her
again
st
Bond
or
UT
Tot
al
IG
ST
pai
d,
if
any
.
1.
2.
3.
Declaration
(i) I/We hereby declare that I/We have obtained the authorisation from each of the consignors mentioned
above to act as an agent for the clearance of the goods described above.
(ii) I /We hereby declare that the goods for export as per this Shipping Bill include only bona fide
commercial samples and prototypes of goods and/or bona fide gifts of articles for personal use of a value
not exceeding the value prescribed under the Courier Imports and Exports (Clearance) Regulations, 1998
and which are for the time being not subject to any prohibition or restriction on their export from India
and on export of which no transfer of foreign exchange is involved.
(iii) I/We enclose herewith _________ (number) of airway bills and _________ (number) of invoices for
the aforesaid consignments with this Shipping Bill.
(iv) 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.
Signature and stamp of
Authorised Courier
Signature of Proper Officer of Customs”
F.No. 450/108/2017-Cus.IV
(Zubair Riaz)
Director Customs
Foot Note: The principal regulations were published vide notification No. 87/98-Customs (N.T.), dated the 9
th
November, 1998 in the Gazette of India vide Notification number G.S.R. 662(E), dated 9
th
November, 1998 and
last amended by notification No.45/2017-Customs (N.T.) dated the 11
th
May, 2017 and published in the Gazette of
India vide notification number G.S.R. 453(E) dated 11
th
May, 2017.
