[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 INDIRECT TAXES AND CUSTOMS)
Notification No. 15 / 2019-Customs (N.T.)
New Delhi, the 27
th
February, 2019
G.S.R. ……..... (E). - In exercise of powers conferred by section 157 of the Customs Act,
1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following
regulations further to amend the Courier Imports and Exports (Electronic Declaration and Processing)
Regulations, 2010, namely: -
1. Short title and Commencement. - (1) These regulations may be called the Courier Imports
and Exports (Electronic Declaration and Processing), Amendment, Regulations, 2019.
(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, for “Form-C, Form-H and Form-HA” 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) (2) (3)
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):
Invoic
e
value
Invoic
e
curren
cy
Freight
Amoun
t
Insur
ance
Amou
nt
Landi
ng
Char
ges
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
Addi
tion
al
Duty
Rate
Addition
al Duty
Amount
GST
Cod
e
(XI) (XII) (XIII) (XIV) (XV) (XVI) (XVII) (XVII
I-A)
(XVII
I-B)
(XV
III-
C)
(XIX) (XX
)
(XXI) (XX
II)
Notfn.
type
Notfn.
No.
Sl.N
o.
IGST
Rate
IGST
Exemption
Notificatio
n
IGST
Amoun
t
GST
Compensatio
n Cess rate
GST
Compensatio
n Cess
Exemption
Notification
GST
Compensatio
n Cess
Amount
Total
Duty
Amoun
t
(XXIII
)
(XXIV) (XXV) (XXVI) (XXVII) (XXVIII) (XXIX)
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:
Signature of the Authorised person of the Authorised Courier
with stamp of Authorised Courier
Place:
NOTE: Uploading images of HAWB and invoices shall be optional in CBE-XII while filing
through bulk upload or otherwise.
FORM - H
[See regulation 6(3)]
Courier Shipping Bill – IV (CSB - IV) for Goods
(Electronic Filing)
S.NO. Description Details
(1) (2) (3)
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. AD Code
11. 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
with stamp of Authorised Courier
FORM- HA
Courier Shipping Bill –V(CSB-V)
[See regulation 6(3)]
A
Name and
Address of the
Authorised
Courier
Name of
Customs
Station
Courier
Registration
No.
Port of
loading
Airline
Name
and
Flight
Number
Customs
Shipping
Bill
Number
and Date
AD Code
(1) (2) (3) (4) (5) (6) (7)
B
S.
No
.
Couri
er
AWB
No.
No.
of
pac
kag
e
Dec
lare
d
Wei
ght
Dest
inati
on
Cons
ignor
/
Expo
rter
Nam
e and
Addr
ess
IEC
No. of
the
Expor
ter
Term
s of
invoi
ce
Description of
goods as per
Exporter Invoice
Invoice
Value
(FOB)
Cons
ignee
’s
Nam
e and
Addr
ess
Wheth
er
export
using
e-
comme
rce
Yes/No
Wheth
er
under
MEIS
schem
e Y/N
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
S
.
N
o
.
De
scri
pti
on
Q
ty
HS
Cod
e
Curr
ency
I
N
R
(i
)
(ii) (i
ii
)
(iv) (i) (ii
)
C
GSTIN Invoice no.
and date
Total taxable
value
If Supply for
export is on
payment of
IGST. Pl
Whether
against
Bond or UT
Total Cess
paid, if
any
indicate, total
IGST paid, if
any
(1) (2) (3) (4) (5) (6)
Declaration:
(i) I/We hereby declare that the exporter mentioned above has authorised 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 shall abide by
the declaration in CSB-V, above.
Signature of the Authorised person of the Authorised Courier
with stamp of Authorised Courier”.
[F. No. 450/221/2016-Cus. -IV]
(Zubair Riaz)
Director (Customs)
Note: -The principal notification No. 36/2010-Customs (N.T.), dated the 5th May, 2010 was
published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number
G.S.R. 385(E), dated the 5th May, 2010 and was last amended by notification No. 69/2018-
Customs (N.T.), dated the 3rd August, 2018 vide number G.S.R. 737 (E), dated the 3rd August,
2018.
