Courier Imports and Exports (Clearance) Amendment Regulations 2021

As part of reducing the compliance burden on stakeholders, the Central Board of Indirect Taxes and Customs has taken measures to simplify the registration requirements of Authorized Couriers. In this regard, CBIC vides a notification dated 27

th October 2021 has issued the Courier Imports and Exports (Clearance), Amendment, Regulations, 2021. These amendments provide lifetime validity to an Authorized Courier Registration in place of the existing system of validity periods and renewals. The current article briefly details Courier Imports and Exports (Clearance), Amendment, Regulations, 2021. Get more details about Courier Imports and Exports.

Courier Imports and Exports (Clearance), Amendment, Regulations, 2021

Synopsis of the recent amendment in the Courier Imports and Exports (Clearance) Regulations, 1998 are as follows:

Regulation 10(2) & (3), which specify “Registration of authorized Couriers,” has been omitted.
New Regulation 10A & 10B, which specifies “Surrender of registration” and “Validity of registration,” has been inserted into the regulation.
New Form A under Regulation 10B has been inserted via Courier Imports and Exports (Clearance), Amendment, Regulations, 2021

New Rule 10A - Surrender of Authorized Couriers Registration

An Authorized Courier may surrender the registration through an application to the Principal Commissioner of Customs or Commissioner of Customs who has granted the registration. On receipt of the application, the Principal Commissioner of Customs or Commissioner of Customs may revoke the registration if the Authorized Courier has paid all dues payable to the Central Government or no proceedings are pending against the Authorized Courier.

New Rule 10B - Validity of Authorized Couriers Registration

Courier

Imports and Exports (Clearance), Amendment, Regulations provide lifetime validity to an Authorized Courier Registration in place of the existing system of validity periods and renewals.

A registration shall be valid unless and until revoked under these regulations.
An Authorized Courier is found to be inactive for one year; the registration shall be deemed invalid from the first day after the expiry of one year.

It applies to an Authorized Courier who does not transact any business about Customs during a continuous period of one year, excluding the period for which the registration has been suspended under regulation 14. The continuous period of one year shall be computed for the first time from the date of these regulations.

New Form -A1 for Renewal of the Authorized Courier Registration

Within ninety days from the first day of deemed invalidation, the Authorized Courier needs to apply Form -A1, along with a fee of fifteen thousand rupees, to the Principal Commissioner of Customs or Commissioner of Customs who has granted the registration for renewal of the registration. Within one month of receipt of the application in Form- A1, along with a fee of fifteen thousand rupees, the Principal Commissioner of Customs or Commissioner of Customs may renew the registration subject to the following conditions:

If the performance of the Authorized Courier has been satisfactory concerning the absence of any misconduct complaints, including non-compliance of any of the obligations specified in regulation 13.
The applicant is eligible for a grant of registration under regulation 10.

Form- A1 is attached here for reference:

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An aspect that has come to notice is that an Authorized Courier, after getting registered at one/the first Customs Station, has also been reported at other Customs Stations for transacting business at such other Customs Stations. The life-long validity of licenses/registrations is expected to provide significant relief to the trade by reducing their compliance burden and promoting the Ease of Doing Business in India. Removing the requirement of seeking periodic renewals minimizes the interface between the Customs and the trade. C

lick here to get the official notification of CBIC.

Import Export Code

The Import Export Code is a primary document necessary for commencing Import-export activities. The IE code is to be obtained for exporting or importing any goods or services.IEC has numerous benefits for the growth of the business. Indeed, you cannot ignore the necessity of IE code registration, as it is mandatory. You can apply for an

Import Export code through IndiaFilings and obtain it within 6 to 7 days.

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Frequently Asked Questions

Common questions about Courier Import Export Clearance Amendment 2021.

The main purpose of the Courier Imports and Exports (Clearance), Amendment, Regulations, 2021 is to reduce the compliance burden on stakeholders by simplifying the registration requirements for Authorized Couriers. It provides lifetime validity to an Authorized Courier Registration, eliminating the need for periodic renewals.

The amendment simplifies the registration process for Authorized Couriers by omitting the existing regulations (10(2) & (3)) that specified the validity periods and renewals. Instead, it introduces new regulations (10A & 10B) that provide for lifetime validity of the registration and a process for renewal if the Authorized Courier remains inactive for one year.

Under the new Regulation 10A, an Authorized Courier can surrender their registration by applying to the Principal Commissioner of Customs or Commissioner of Customs who granted the registration. The registration can be revoked if the Authorized Courier has paid all dues and has no pending proceedings against them.

According to Regulation 10B, an Authorized Courier Registration is valid unless and until it is revoked under these regulations. However, if an Authorized Courier remains inactive for one year (i.e., does not transact any business with Customs), their registration will be deemed invalid from the first day after the expiry of that one-year period.

Within 90 days of the registration becoming invalid due to inactivity, the Authorized Courier can apply for renewal using Form-A1, along with a fee of Rs. 15,000, to the Principal Commissioner of Customs or Commissioner of Customs who granted the registration.

The Principal Commissioner of Customs or Commissioner of Customs may renew the registration within one month of receiving the application in Form-A1, subject to two conditions: (1) the Authorized Courier's performance has been satisfactory with no misconduct complaints or non-compliance, and (2) the applicant is eligible for registration under Regulation 10.

Providing lifetime validity to Authorized Courier Registrations is expected to significantly reduce the compliance burden on the trade and promote the Ease of Doing Business in India. It minimizes the interface between Customs and the trade by removing the requirement for periodic renewals.

Yes, the article mentions that an Authorized Courier, after getting registered at one Customs Station, has also been reported at other Customs Stations for transacting business.

The Import Export Code (IEC) is a primary document necessary for commencing import-export activities. It is mandatory to obtain an IEC for exporting or importing any goods or services. The article states that obtaining an IEC has numerous benefits for the growth of a business.

According to the article, you can apply for an Import Export Code (IEC) through IndiaFilings and obtain it within 6 to 7 days. The article does not provide further details on the IEC application process.