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: 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. Click 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.

Courier Imports and Exports (Clearance) Amendment Regulations 2021