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Union of India - Section

Section 14 in The Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010

14. Penalty.

- An Authorised Courier, who contravenes any of the provisions of these regulations or abets such contravention or who fails to comply with any provision of these regulations with which it was his obligation to comply, shall be liable to a penalty which may extend to fifty thousand rupees.Form A[See Regulation 5(1)]Express Cargo Manifest-Import (ECM-I)(Electronic Filing)
SI.No. Description Details
1. Courier Registration Number  
2. Name and address of the Authorised Courier  
3. Name and address of the non-board courier,wherever applicable  
4. Import General Manifest Number  
5. Name of the airlines  
6. Airport of arrival  
7. Flight No.  
8. Date of arrival  
9. Time of arrival  
10. Airport of shipment  
11. Shipment/Consignmentwise Details:  
       
(a) MAWB No        
(i)HAWB No. (1) Consignment Reference Note (CRN) No. whereapplicable (ii) Number of package/pieces/bags/ULDs (iii) Weight (in Kgs.) (iv) Description of goods (v) Name and address of the Consignor
       
 
(vi) Name and address of the Consignee (vii) Invoice value (viii) Invoice Currency (ix) Shipment to be transshipped, if Yes/No (x) If Shipment to be transshipped, Place oftransshipment
         
DeclarationI/We declare that all statement and particulars contained in this form and other documents presented herewith are complete, correct and true, in every respect.Date:Signature and name of the authorised courierPlace:Note:- Upon submission of the ECM, the Customs Department serial number along with the date would be generated.Form B[See Regulation 5(3)]Courier Bill of Entry-XI (CBE-XI) for Document(Electronic Filing)
Sl.No. Description Details
1 Express CargoManifest Reference No.  
2. CourierRegistration Number  
3. Name andaddress of the Authorised Courier  
4. Name of theairlines  
5. Airport ofarrival  
6. First port ofarrival, wherever applicable  
7. Flight No.  
8. Date ofarrival  
9. Time ofarrival  
10. Airport ofshipment  
11. Total No. ofconsignments/HAWB  
12. Number ofbags  
DeclarationI/We declare that all authorization from each of the consignees or consignors relating to the abovementioned 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 documents of no commercial value and do not include goods which are prohibited or restricted for import into India under any law for the time being in force.Date:Signature and name of the authorised courierPlace:Date:[Form C] [Substituted by Notification No. G.S.R. 158(E), dated 27.2.2019 (w.e.f. 5.5.2010).][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 ofgifts/ 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 Freight Amount Insurance Amount Landing Charges rate of exchange
(XI) (XII) (XIII) (XIV) (XV) (XVI)
           
Item-wise Details (continued):
Assessable value in Rs. (As per section 14 ofthe Customs Act, 1962) Notification Value under section 3 of Customs tariff Act,1975 Additional Duty Rate Additional Duty Amount GST Code
(XVII) (XVIII-A) (XVIII-B) (XVIII-C) (XIX) (XX) (XXI) (XXII)
  Notfn. type Notfn. No. Sl.No.        
               
IGST Rate IGST Exemption Notification IGST Amount GST Compensation Cess rate GST Compensation Cess ExemptionNotification GST Compensation Cess Amount Total Duty Amount
(XXIII) (XXIV) (XXV) (XXVI) (XXVII) (XXVIII) (XXIX)
DeclarationI/ 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 CourierPlace :Note. - Uploading images of HAWB and invoices shall be optional in CBE-XII while filing through bulk upload or otherwise.[Form D] [Substituted by Notification No. G.S.R. 812(E), dated 30.6.2017 (w.e.f. 5.5.2010).][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 section14 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 Customs tariffAct, 1975 Additional Duty Rate Additional Duty Amount
(XXVII)
(A) (B) (C) (D) (E) (F) (G)
IGST Rate IGST Exemption Notfn. IGST Amount GST Compensation Cess Rate GST Compensation Cess Exemption Notfn. GST Compensation Cess Amount Total Duty
             
DeclarationI/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 courierNote. - (i) Uploading images of HAWB and invoices shall be mandatory in CBE-XIII while filing through bulk upload or otherwise[Form E] [Substituted by Notification No. G.S.R. 812(E), dated 30.6.2017 (w.e.f. 5.5.2010).][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 and 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, pleasespecify)(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 isRequested(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 theconsignment, otherwise declare item-wise)(20) Country of Consignment(21)
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 and 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 atInland 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-17Bond), End use Bond, Test Bond, Undertaking ITC Bond, CashDeposit, Jobbing etc.)(A-1) Bond Number(A-2)
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 Officeissuing 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 eachInvoice(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 consignmentbasis, 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 tosale(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(ix)-12(b) Rate(ix)-12(b)(i) Amount(ix)-12(b)(ii) Currency(ix)-12(b)(iii)
Loading, Unloading and Handling Charges as perRule 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 ofgoods(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 andOther 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 theCountry 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 byBuyer(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(ix)-13(h) Rate(ix)-13(h)(i) Amount(ix)-13(h)(ii) Currency(ix)-(13)(h)(iii)
Value of Proceeds which accrue toseller(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 bythe 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 theObligation 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(ix)-19(t)(ii) CETH(ix)-19(t)(iii) GST Code(ix)-19(t)(iv) Value under section 3 of the Customs Tariff Act,1975 & 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 (InRs.)(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 beDebited(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 ExemptionNotification(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)