Cbic Norms For Courier Import And Export Of Covid 19 Vaccines

The Central Board of Indirect Taxes and Customs (CBIC) has issued certain norms for courier import and export of

COVID-19 vaccines, a notification dated December 30, 2020. With this notification, CBIC announced the Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2020, to facilitate the Import/export of COVID-19 vaccines through courier. As per the new regulation, Imports and exports of COVID-19 vaccines have been allowed without any value limitation to ensure speedy clearance and distribution. For more details on Import and Export Through Courier, click here

Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2020

The Central Board of Indirect Taxes and

Customs (CBIC) has amended the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, to facilitate the Import/export of COVID-19 vaccines through courier at locations where the Express Cargo Clearance System (ECCS) is operational.

Gist of Notification

COVID-19 has produced unprecedented challenges to Customs, and efficient clearance and distribution of vaccines would be critical in the collective fight against the pandemic. Hence, the CBIC has eased the norms for importing and exporting COVID-19 vaccines.

The export of the durable container, including accessories imported for COVID-19 vaccines, has also been permitted.
Importers have been advised to indicate the unique identifier of the containers and accessories.

Condition for Import and Export of Covid-19 Vaccines

As mentioned above, importing and exporting Covid-19 vaccines have been allowed without any value addition.

The Covid-19 vaccines should be imported in durable containers with the requisite temperature and monitoring and tracking devices.
CBIC also allowed temporary importation and re-exportation of durable containers
The exporters/importers are requested to ensure compliance with the procedure, including the execution of continuity bonds and declaration of the durable containers and accessories as separate items in the Customs declarations during import and re-export.
Import is also advised to indicate the unique identifier of the containers and accessories during import in the courier Bill of Entry and at the time of re-export in the courier shipping bill to facilitate customs clearance.
Importers are also advised to indicate the unique identifier of the container and the accessories during import in the Courier Bill of Entry and at the time of re-export in the Courier Shipping Bill to facilitate customs clearance.

Customs Duty exemption on Temporary Import of Durable Containers

The Central Board of Indirect Taxes and Customs (CBIC), on November 20, 2020, issued a circular reiterating the conditions for the containers that are eligible for the exemption from

customs duty. The following conditions need to be satisfied:

They Containers should be durable
The containers shall be capable of being used multiple times
The containers shall be capable of being identified at the time of re-export
All other conditions shall be satisfied as well

For all the containers that are not adhering to the following guidelines but are permitted for temporary import and eventual re-import, the following procedure will be followed:

All the empty containers will have a bill of entry under the customs act and will have a bond of re-export that shall be required to be furnished at the time of re-import.
The containers will be declared as an item in the shipping bill. Further, the customs must verify the containers at the time of export.
Further, these containers will also be declared separate items in the bill of entry.

Procedural Formalities for Clearance of Export of COVID-19 Vaccine

In case of export of the COVID-19 Vaccine, the Authorized Courier files Courier Shipping Bills with the proper officer of Customs at the airport or Land Customs Station before departure of the flight or another mode of transport.
Different forms have been prescribed for the export of documents and other goods.
The Authorised Courier must present the export goods to the proper officer for inspection, examination, and assessment.

Examination Norms for COVID-19 Vaccine exported by courier

The following examination norms are provided for the export of courier consignments:

100% screening of export consignments will be done through X-ray or other NII techniques.
Physical examination of export documents, gifts, samples, and goods is limited to 10% of the total courier consignments or specific intelligence. The consignments so selected will be examined 100%
Selection of consignments' physical examination would be based on various parameters such as the nature of goods, value, weight, the status of the exporter, etc
The Commissioner of Customs in the respective port will exercise the discretion of random examination of goods on a specific parameter such as country of export, and nature of goods as presently provided in the EDI system
Any consignment can be examined by the Customs (even Upto 100% examination) if there is any specific intelligence or there is doubt during X-ray in respect of the said consignment
Under the automated process, the consignments will be identified for examination based on risk analysis

Transshipment of COVID-19 Vaccine

The transshipment facility between two Customs stations is available under courier mode as per the provisions of the Customs Act, 1962, Goods Imported (Conditions of Transhipment) Regulations, 1995, and other instructions.

Disposal of Uncleared Goods

The Courier regulations for both manual and electronic modes prescribe a procedure for clearing uncleared goods.

In the case of imported goods, the same is required to be detained by Customs, and a notice is issued to the Authorised Courier, and goods can be disposed of after the expiry of 30 days of the arrival of the said goods.
The charges payable for storage and holding of such goods are to be borne by the Authorised Courier.
In the case of export goods, a similar procedure as in respect of imported goods is prescribed, the only difference being that such goods can be disposed of if they have not been exported within seven days of arrival into the Customs Area or within such extended period as may be permitted by the Customs.

Courier Electronic Clearance procedure

Clearance of export goods will be done as follows:

The Authorized Courier or his agent will file, in an electronic form, a manifest for export goods before its export with the proper officer, viz. Courier Export Manifest (CEM) in a prescribed format.
The courier packages containing the export goods will not be dealt with after the presentation of documents to the proper officer, except with the permission of the proper officer to open any package of export goods brought into the Customs area to be loaded on a flight.
The Authorized Courier or his agent shall enter goods for export in Courier Shipping Bill-III (CSB-III) for documents in a prescribed format before presenting them to the proper officer.
Any export goods brought into the customs area for export purposes and not exported within seven days or within the such extended period as permitted by the proper officer in case of delay beyond the control of the Authorized Courier and declared exporter may be detained by the proper officer and sold or disposed of by the custodian, after notice to the concerned Authorized Courier and declared exporter. Such Authorized Courier shall pay the charges for storage and handling of such goods

The notification about the Cbic Norms For Courier Import And Export Of Covid 19 Vaccines is as follows:

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Frequently Asked Questions

Common questions about CBIC Norms for Courier Import/Export of COVID-19 Vaccines.

The purpose of the CBIC Norms is to facilitate the speedy clearance and distribution of COVID-19 vaccines through courier channels. The norms aim to ease the import and export of these critical vaccines to support the collective fight against the pandemic.

The key changes include allowing imports and exports of COVID-19 vaccines without any value limitation, permitting the export of durable containers and accessories imported for these vaccines, and allowing temporary importation and re-exportation of durable containers.

Yes, the COVID-19 vaccines should be imported in durable containers with the requisite temperature, monitoring, and tracking devices. Importers and exporters must also comply with procedures like executing continuity bonds and declaring containers and accessories as separate items in customs declarations.

Importers and exporters are advised to indicate the unique identifier of the containers and accessories during import and re-export in the courier Bill of Entry and Shipping Bill, respectively. This will facilitate customs clearance by enabling proper tracking and verification.

Yes, the CBIC has provided customs duty exemption for temporary import of durable containers that meet specific conditions, such as being capable of multiple uses, identifiable at re-export, and satisfying other prescribed criteria.

The examination norms include 100% screening of export consignments through X-ray or other non-intrusive inspection techniques, limited physical examination (10% of consignments or based on intelligence), and the option for customs officials to conduct additional examinations if required.

Yes, the transshipment facility between two customs stations is available under the courier mode, as per the provisions of the Customs Act, 1962, and relevant regulations.

For imported goods, customs can detain and dispose of uncleared goods after 30 days of arrival, while for export goods, the disposal can happen if not exported within seven days or the extended period permitted by customs.

The authorized courier or agent must file an electronic Courier Export Manifest (CEM) and Courier Shipping Bill-III (CSB-III) for documents before export. Goods not exported within the prescribed time can be detained and disposed of by customs after notice to the concerned parties.

Yes, the courier packages containing export goods should not be dealt with after presenting documents to customs, except with permission to open any package brought into the customs area for loading onto a flight.