Regulation 6. Clearance of export goods

Official text

Regulation 6. Clearance of export goods. —

(1) Notwithstanding anything contained in these regulations 5 except where the export is under Duty Drawback, Remission of Duties and Taxes on Exported Products (RoDTEP) or Rebate of State and Central Taxes and Levies (RoSCTL) schemes, the Authorised Courier or his agent shall, on or after such date as the Board may specify, by notification in the Official Gazette, file in an electronic form, a manifest for export goods before its export with the proper officer the Courier Export Manifest (CEM) in Form F 1.

(2) (a) The courier packages containing the export goods shall not be dealt with after presentation of documents to the proper officer in any manner except as may be directed by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be;

(b) No person shall, except with the permission of proper officer, open any package of export goods, brought into the Customs area, to be loaded on a flight.

(3) The Authorised Courier or his agent who has passed the examination referred to in regulation 6 or regulation 13 of the Customs Broker Licensing Regulations, 2018 shall make entry of goods for export, in Courier Shipping Bill-III (CSB-III) for documents in Form G or, as the case may be, in the Courier Shipping Bill-IV (CSB-IV) for bona fide gifts, commercial samples and prototypes of goods and re-export of durable container including accessories thereof, imported in relation to COVID-19 vaccine in Form H or as the case may be, in Courier Shipping Bill-V (CSB-V) for [Omitted] or any other commercial goods, involving transfer of foreign exchange, in Form HA, before presenting it to the proper officer.

(4) The Authorised Courier shall present the export goods to the proper officer, in such manner as to the satisfaction of the proper officer or as per instructions issued by the Board or Public Notice issued by Principal Commissioner of Customs or Commissioner of Customs, as the case may be, from time to time, for inspection, screening, examination and assessment thereof.

(5) Any export goods brought into customs area for export purpose and have not been exported within seven days of arrival of such goods into such area or within such extended period as permitted by the proper officer in case of delay due to such reasons which the proper officer considers to be beyond the control of the concerned Authorised Courier and declared exporter, may be detained by the proper officer and sold or disposed off by the person having custody thereof, after issuing notice to the concerned Authorised Courier and declared exporter provided the charges payable, for storage and handling of such goods are paid by such Authorised Courier.

Provided that where the export is under Duty Drawback, Remission of Duties and Taxes on Exported Products (RoDTEP) or Rebate of State and Central Taxes and Levies (RoSCTL) schemes, the Authorised Courier or his agent, who has passed the examination referred to in regulation 6 or regulation 13 of the Customs Brokers Licensing Regulations, 2018, shall make entry of goods for export in the electronic integrated declaration referred to in the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019