Page 67 - ELT_15th July 2020_Vol 373_Part 2

2020 ] DEPARTMENTAL CLARIFICATIONS T15

i.e. Courier Companies, Customs and Custodian as per access control defined in
the ECCS.
3. RMS functionality will be introduced simultaneously for both
CSB-IV and CSB-V.
4. As the ECCS is a web-based application, the Courier Export Manifest
(CEM)/CSB can be uploaded/filed from the offices of Courier
Companies/Importers through the Internet by authorized users.
5. The procedure for Export is prescribed under Courier Imports and
Exports (Electronic Declaration and Processing) Regulations, 2010 as amended,
Courier Imports and Exports (Clearance) Regulations, 1998, as amended, and
other relevant provisions of the Act and Notifications, Circulars, Public Notices,
etc. as notified from time to time.
6. Procedure for clearance of export goods :
6.1 Packaging of goods : Export goods shall be packed separately in
identifiable courier company bags, with appropriate labels, in the following
category :
(a) Documents;
(b) Samples and free gifts;
(c) Commercial goods.
Each package shall bear declaration from the sender regarding the
contents of package and the value thereof.
6.2 Filing of Courier Shipping Bill (CSB) :
6.2.1 For export of goods, the following two shipping bills shall be filed
by the Authorized Courier :
(a) CSB-IV (for gifts, samples and prototype of goods) and
(b) CSB-V (for commercial shipments), for goods notified in
Appendix-3C of the Foreign Trade Policy (2015-20), to be exported
under the Merchandise Exports from India Scheme (MEIS) or any
other commercial goods, involving transfer of foreign exchange.
(c) The format of CSB-IV and CSB-V are annexed to this public notice.
6.2.2 The Authorized Courier or his agent shall file in an electronic
form, a manifest for export goods, before its export with the proper officer in
Courier Export Manifest (CEM) of the Courier Imports and Exports (Electronic
Declaration and Processing) Regulations, 2010, as per procedure described in
para 6.5 below.
6.2.3 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.
6.3 Arrival Scan :
Arrival scan is conducted by the custodian at the gate of the export bay
evidencing receipt of the export goods. The custodian weighs the shipments and
keys in details of the shipment.
6.4 X-Ray Scan and Physical Examination :
All export consignments under CSB-IV and CSB-V shall be subjected to
X-Ray screening before export. If the inspector does not find anything suspicious
in the shipments the same shall be cleared from X-Ray, unless otherwise selected
EXCISE LAW TIMES  15th July 2020  67