Customs Act, 1962 Section 84 — Regulations regarding goods imported or to be exported by post or courier
Customs Act, 1962 · Regulations regarding goods imported or to be exported by post or courier
Plain-English Explanation
Overview
Section 84 of the Customs Act, 1962 empowers the Central Board of Indirect Taxes and Customs (CBIC) to create regulations governing the import and export of goods through post or courier. It provides a framework for customs procedures specifically tailored to these shipping methods, ensuring efficient and compliant trade. These regulations address the unique logistical and administrative requirements associated with postal and courier services.
Who Does This Apply To?
This section primarily affects:
- Importers and Exporters: Individuals and businesses who use postal or courier services to import goods into India or export goods from India.
- Customs Officers: The provisions guide customs officers in the examination, assessment, and clearance of goods arriving or departing via post or courier.
- Postal Authorities and Courier Companies: These entities must comply with the regulations established under Section 84, as they are responsible for handling and transporting goods subject to customs control.
How It Works
Section 84 operates by granting the CBIC the authority to make regulations concerning several key aspects of import and export via post or courier:
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Form and Manner of Entry: The CBIC can specify the form and manner in which goods need to be declared or presented to customs. This includes prescribed forms for declaration, information requirements like tracking number, invoice details and documentation, and procedures for electronic submissions, if applicable. The CBIC is empowered to design these specific forms rather than relying on generic forms.
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Examination, Assessment, and Clearance: The section enables the CBIC to regulate the examination of goods (physical or documentary inspection by Customs), the assessment of duty (determining the applicable tariff and calculating the payable customs duties), and the clearance of goods (authorizing the release of goods to the importer or exporter). This covers inspection norms and assessment guidelines specific to postal/courier imports/exports.
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Transit and Transhipment: The CBIC can regulate the transit (movement of goods under customs supervision from one customs station to another within India) or transhipment (movement of goods under customs supervision from one customs station in India to a location outside India) of goods imported via post or courier. This ensures proper control during such movements, preventing diversion or unauthorized access.
Important Conditions & Exceptions
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Condition 1: Section 84 regulations must be consistent with other provisions of the Customs Act, 1962 and related rules.
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Condition 2: The regulations issued under Section 84 can be amended or modified by the CBIC, as needed, to adapt to changing trade practices or technological advancements.
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Exception: Goods prohibited under the Customs Act or any other law for the time being in force are subject to seizure and confiscation, irrespective of the regulations under Section 84.
Practical Example
An e-commerce business in India imports textiles from a supplier in China via an international courier. Based on Section 84, the CBIC has issued regulations requiring the business to submit a specific postal import declaration form online, providing details like the courier tracking number, invoice value in USD (converted to INR), and a detailed description of the textiles. Customs officers examine the package, assess the applicable Basic Customs Duty (BCD) at 10%, Integrated Goods and Services Tax (IGST) at 18%, and any applicable social welfare surcharge. Once the duties are paid electronically, the goods are cleared for delivery to the business.
Key Amendments
No major amendments since enactment.
No case laws found for this provision yet.
Browse all case laws →Frequently Asked Questions
What is the scope of Section 84 of the Customs Act, 1962 regarding postal and courier imports/exports?
Section 84 empowers the Central Board of Indirect Taxes and Customs (CBIC) to create regulations specifically addressing the import and export of goods via post or courier. These regulations cover the entire process, from the initial declaration (entry) of goods to their examination, duty assessment, and eventual clearance. It also includes provisions for the transit or transhipment of such goods.
What aspects of postal/courier imports and exports are covered by regulations under Section 84?
Regulations under Section 84 detail the 'form and manner' of entry declarations, the methods for examination and duty assessment, and the procedures for clearing goods arriving or departing by post or courier. These regulations also manage the movement of imported goods via post/courier to other customs stations or to locations outside of India for transshipment or further processing.
How do the regulations under Section 84 affect the clearance process for goods sent by international post or courier?
The regulations prescribe specific procedures for customs clearance, including documentation requirements, inspection protocols, and duty payment mechanisms. By establishing clear guidelines, these regulations aim to streamline the clearance process, making it more efficient for both importers/exporters and customs authorities. Failure to comply can result in delays and potential penalties.
Are there any specific forms required for declaring goods imported or exported via post or courier under Section 84 regulations?
Yes, the regulations issued under Section 84 typically specify the forms required for declaring goods imported or exported by post or courier. These forms, as defined by the CBIC, ensure standardized information is provided to customs authorities for proper assessment and clearance. It's crucial to refer to the latest regulations and notifications to ensure compliance.
Can goods imported by post or courier be transhipped to a different location under Section 84?
Yes, Section 84(c) explicitly allows for regulations governing the transit or transhipment of goods imported by post or courier. This includes moving goods from one customs station to another within India or to a location outside India. The specific procedures and documentation for such transhipments are outlined in the relevant regulations and notifications.
Where can I find the specific regulations issued by the Board under Section 84 of the Customs Act, 1962?
The specific regulations issued under Section 84 are typically published in official notifications and circulars by the CBIC, often available on the CBIC website or through official government publications. These notifications are essential for understanding the detailed requirements and procedures for importing and exporting goods via post or courier.
What happens if the regulations under Section 84 are not followed when importing or exporting goods by post or courier?
Failure to adhere to the regulations outlined under Section 84 can lead to various consequences, including delays in clearance, imposition of penalties, or even seizure of goods. The specific penalties are determined by other sections of the Customs Act, 1962 and related regulations. It's important to maintain accurate records and comply with the specified procedures to avoid these issues.
Key Conditions & Requirements
| Condition | Details |
|---|---|
| Board's power to make regulations | The Central Board of Indirect Taxes and Customs (CBIC) is empowered to create regulations governing postal/courier imports/exports. |
| Entry form and manner | Regulations can specify the format and procedure for declaring goods imported/exported via post or courier. |
| Examination, assessment, and clearance | Regulations can outline how goods arriving/leaving by post/courier are inspected, have duties assessed, and are cleared. |
| Transit/Transhipment regulations | Rules may govern the movement of imported postal/courier goods between customs stations or to locations outside India. |
Amendment History
Substituted by section 89 (w.e.f. 29.03.2018), by Finance Act, 2018 (13 of 2018), for "post".
Substituted by the Finance Act, 2017 (7 of 2017), section 105, for clause (a) (w.e.f. 31.3.2017). Clause (a), before substitution, stood as under: "(a) the form and manner in which an entry may be made in respect of any specified class of goods imported or to be exported by post, other than goods which are accompanied by a label or declaration containing the description, quantity and value thereof;"