Section 5(3) in The Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010
(3)The Authorised Courier or his agent who has passed the examination referred to in regulation 8 or regulation 19 of the [Customs House Agents Licensing Regulations, 2013] [Substituted 'Customs House Agents Licensing Regulations, 2004' by Notification No. G.S.R. 296(E), dated 28.3.2018 (w.e.f. 5.5.2010).] shall make entry of goods imported by him, in an electronic declaration, by presenting to the proper officer the Courier Bill of Entry-XI (CBE-XI) for documents in Form B or the Courier Bill of Entry-XII (CBE-XII) for free gifts and samples in Form C or the Courier Bill of Entry-XIII (CBE-XIII) for low value dutiable consignments in Form D or the Courier Bill of Entry-XIV (CBE-XIV) for other dutiable consignments in Form E.
