Courier Imports and Exports (Electronic Declaration and Processing) Regulations 2010

2[FORM – E
[see regulation 5(3)]

Courier Bill of Entry – XIV (CBE-XIV) for Dutiable Goods
(Electronic Filing)

Courier Registration Number (1) Name and address of the Authorized Courier
(2)
PARTICULARS OF CUSTOM HOUSE AGENT
(3)
Licence Number
(i)		 Name
(ii)		 Address
(iii)
PARTICULARS OF IMPORTER
(4)
IEC Code

(i)

 IEC Branch Code

(ii)

 Name &Address

(iii)

 GSTIN

(iv)
Category of Importer (Govt. Depts, Govt. Undertakings, Diplomatic/UN, others)

(v)

 If others, please specify

(vi)

 Type of Importer (100 % EOU or not, please specify)

(vii)
Authorised dealer code of the Bank

(5)

 Category of the Bill of Entry (Home Consumption, Warehouse, Ex-Bond)

(6)
5[E-commerce import

(6A)
Whether import using e-commerce (Yes/No)]
[helldodold[4[Details of e-commerce import 6A
(i) URL (Name of the Website) (ii) Name of E-commerce Operator (iii) Order No. (iv) Order Date]]helldod]
Bill of Entry Number

and date

(7)

 Class Code (CC)

(New, Split, Post, Part)

(8)
Type of Bill of Entry (Normal, Prior, Advance)

(9)

 High Sea sale

(10)
Seller particulars in case of High Sea sale

(11)
IEC Code

(A)

 IEC Branch Code

(B)

 Name

(C)

 Address

(D)
Use of the first proviso under section 46(1), Customs Act,1962: (12) Special
Requests
(13)		 Reason in case of extension
of Time Limit is Requested
(14)		 Airlines

(15)
Flight Number

(16)

 Airport of Arrival

(17)

 Date of Arrival

(18)
Airport of Shipment

(19)

 Country of Origin (if same for all goods of the consignment, otherwise declare item-wise)
(20)		 Country of Consignment

(21)
IGM details

(22)

 MAWB No.

(23)

 MAWB date

(24)

 HAWB No.

(25)
IGM No.

(A)

 Date of entry Inward

(B)

 CRN No., if

applicable.

(A)
HAWB date

(26)

 Marks & Numbers

(27)

 Number of Packages

(28)

 Type of Packages

(29)

 Unit of measure for gross weight

(30)
Gross weight
(31)		 Additional information for clearance of goods at Inland Container Depots (ICDs)
(32)
Name of Gateway Port (A) Gateway IGM Number

(B)

 Date of Entry Inwards of
Gateway Port
(C)

 
Container details (In case of clearance at ICDs and Sea Ports), wherever applicable

(33)
Container No.

(A)

 Seal Number

(B)

 FCL/LCL

(C)
Bond details

(34)
Whether Clearance of imported goods is sought against any type of bond already registered with Customs?

(A)
BOND TYPE (Provisional Duty Bond, Re-Export Bond, Letter of Guarantee, Warehouse Bond, Project Bond, EOU Bond(B-17 Bond), End use Bond, Test Bond, Undertaking ITC Bond, Cash Deposit, Jobbing etc.) (A-1) Bond Number

(A-2)
DETAILS OF PROCUREMENT CERTIFICATE, IF ANY

(35)
Procurement Under 36/96 Customs?

(i)

 Procurement Certificate Number

(ii)

 Date of Issuance of Certificate

(iii)
Location Code of the Central Excise Office issuing the Certificate

(iv)

 Commissionerate

(v)

 Division (vi) Range

(vii)
IMPORT UNDER MULTIPLE INVOICES

(36)
If Imports are affected under multiple invoices

(i)
Number of Invoices

(i)-1

 Total Freight

(i)-2

 Total Insurance

(i)-3
DETAILS OF EACH INVOICE

(37)
Invoice Number

(i)

 Date of Invoice

(ii)

 Purchase order Number

(iii)
Date of Purchase Order

(iv)

 Contract Number

(v)

 Date of Contract

(vi)
Letter of Credit

(vii)

 Date of letter of Credit

(viii)
Details of Items and Related Information for each Invoice

(ix)
Invoice Number

(ix) -1

 Supplier Details

(ix) -2
Name of the Supplier

(ix) -2(a)

 Address of the Supplier

(ix) -2(b)

 Country

(ix) -2(c)
If Supplier is not the seller

(ix) -3
Name of the Seller

(ix)-3(a)

 Address of the Seller

(ix)-3(b)

 Country

(ix)-3(c)
Broker/Agent Details

(ix)-4
Name of the Broker/Agent

(ix) -4(a)

 Address of the Broker/Agent

(ix)-4(b)

 Country

(ix)-4(c)
Nature of Transaction (Sale, Sale on consignment basis, Hire/rent, Replacement, Gift, Sample, Free of Cost, others

(ix)-5

 If others, Please specify

(ix)-5(a)
Terms of Payment

(LC,DP/TA,FOC, Others)

(ix)-6

 If others, Please specify

(ix) -6(a)

 
Conditions or Restrictions, if any Attached to sale

(ix) -7

 Method of Valuation

(ix) -8
Terms of Invoice

(ix) -9

 Invoice Value

(ix)-10

 Invoice Currency

(ix) -11
Freight, Insurance and Other Charges

(ix) -12
Freight

(ix) -12(a)

 Rate

(ix) -12(a)(i)

 Amount

(ix) -12(a)(ii)

 Currency

(ix) -12(a)(iii)
Insurance Rate Amount Currency
(ix) -12(b) (ix) -12(b)(i) (ix) -12(b)(ii) (ix) -12(b)(iii)
Loading, Unloading and Handling Charges as per Rule 9(2)(b) of the Customs Valuation Rules, 1988

(ix) -12(c)

 Rate

(ix) -12(c)(i)

 Amount

(ix) -12(c)(ii)

 Currency

(ix) -12(c)(iii)
Other Charges Related to the Carriage of goods

(ix) -12(d)

 Rate

(ix) -12(d)(i)

 Amount

(ix) -12(d)(ii)

 Currency

(ix) -12(d)(iii)
Cost and Service Not Included in the Invoice and Other Miscellaneous Charges

(ix) – 13
Brokerage and Commission

(ix) -13(a)

 Rate

(ix) -13(a)(i)

 Amount

(ix) -13(a)(ii)

 Currency

(ix) –(13)(a)(iii)
Cost of containers

(ix) -13(b)

 Rate

(ix) -13(b)(i)

 Amount

(ix) -13(b)(ii)

 Currency

(ix) –(13)(b)(iii)
Cost of Packing

(ix) -13(c)

 Rate

(ix) -13(c)(i)

 Amount

(ix) -13(c)(ii)

 Currency

(ix)–(13)(c)(iii)
Dismantling, Transport and handling in the Country of Export or any other Country

(ix)-13(d)

 Rate

(ix) -13(d)(i)

 Amount

(ix) -13(d)(ii)

 Currency

(ix) –(13)(d)(iii)
Cost of Goods and Services Supplied by Buyer

(ix) -13(e)

 Rate

(ix) -13(e)(i)

 Amount

(ix) -13(e)(ii)

 Currency

(ix)–(13)(e)(iii)
Documentation

(ix) -13(f)

 Rate

(ix) -13(f)(i)

 Amount

(ix) -13(f)(ii)

 Currency

(ix) –(13)(f)(iii)
Country of Origin Certificate

(ix) -13(g)

 Rate

(ix) -13(g)(i)

 Amount

(ix) -13(g)(ii)

 Currency

(ix) –(13)(g)(iii)
Royalty and Licence Fees Rate Amount Currency
(ix) -13(h) (ix) -13(h)(i) (ix) -13(h)(ii) (ix)–(13)(h)(iii)
Value of Proceeds which accrue to seller

(ix) -13(i)

 Rate

(ix) -13(i)(i)

 Amount

(ix) -13(i)(ii)

 Currency

(ix)–(13)(i)(iii)
Cost of Warranty of Service, if any, Provided by the seller or on Behalf of the seller

(ix) -13(j)

 Rate

(ix) -13(j)(i)

 Amount

(ix) -13(j)(ii)

 Currency

(ix) –(13)(j)(iii)
Other Costs or Payments, if any, to Satisfy the Obligation of the seller

(ix) -13(k)

 Rate

(ix) -13(k)(i)

 Amount

(ix) -13(k)(ii)

 Currency

(ix) –(13)(k)(iii)
Other Charges and Payments, if any

(ix) -13(l)

 Rate

(ix) -13(l)(i)

 Amount

(ix) -13(l)(ii)

 Currency

(ix)–(13)(l)(iii)
Discount Amount

(ix) – 14

 Discount Currency

(ix) – 15
Additional charges, if any, for purchase on High Seas (In Rs.)

(ix) – 16
Rate (%)

(ix) – 16 (a)

 Amount (in Rs.)

(ix) – 16 (b)
Any other Information which has a bearing on Value

(ix) – 17
Details of Special Valuation Branch (SVB) Loading wherever Applicable (at Invoice Level) (Fill only if same for all goods of the consignment else declare at item level)

(ix) – 18
Are the Buyer and Seller Related? YES / NO

(ix) – 18 (a)
If the buyer and Seller are Related, has the Relationship been examined Earlier by the SVB (yes /No)
(ix) – 18 (b)
If examination earlier by the SVB

(ix) 18 (b) (i)

 SVB Reference Number

(ix) 18 (b) (i)(1)

 SVB Date

(ix) 18 (b) (i)(2)

 Indication for Provisional/Final

(ix) 18 (b) (i)(3)
Item-wise Information under each Invoice

(ix) – 19
Case of Re-Import

(ix) – 19(a)
4[Case of e-commerce Re-import
(ix)-19(aa)]
(A) (B)

Whether it is an E'Commerce re-import consignment containing jewellery falling under CTH 7117 or CTH 7113 (Yes/ No)

 If yes, Item-wise specification corresponding to Column (1):
(1) (B.1) General Specifications
(2)
(i) Item S.No. [of Invoice NO. at column 37 (i) ] (ii) SKU No.

(iii)Type of jewellery
(a) Gold
(b) Silver
(c) Artificial jewellery
(d) Any other precious metal
If, (B.1)(iii)(a)
(B.1)(ii i)(a.1)Purity

(Karat)[(i) less than 6orii)6-24]

 (B.1)(ii i)(a.2)Hallmark certificate(Upload if any) (B.1)(iii)(a.3)Wt. of gold(in gm) (B.1) (iii)(a.4 )Whether studded or set with precious /semi precious stones(Yes/No ) (B.1)(iii )(a.4.1)If yes,
(a) Diamond or
(b) other precious or semi'precious stone		 (B.1) (iii) (a. 4.1) (a) If diamond (B.1)(iii)(a.4.1)(b) If other precious or semiprecious stone
(B.1)(m)( a.4.1)(a)(a)Cut[marquise , princess, pear, oval, heart, emerald or any other ] (B.1)(m)( a.4.1)(a)(b)Color[D, E, F, G, H, I, J, K, L, M, N, O, P, Q, R, S, T, U, V, W, X, Y, Z or any other ] (B.1)(iii)(a.4.1)(a)(c)Clarity[F,IF,VVS1, VVS2,VS1,VS2,S I1,SI2,I1,I2,I3 or any other] (B.1)(m)( a.4.1)(a)(d) Carat (B.1)(m)( a.4.1)(a)(e)No. of Stones (B.1)(m)( a.4.1)(b)(a)Name of the stone (B.1)(m)( a.4.1)(b)(b)Whether Natural or Synthetic (B.1)(m)( a.4.1)(b)(c)No. of stones (B.1)(m)( a.4.1)(b)(d)Country Of Origin
                           
If, (B.1)(iii)(b)
(B.1)( iii)(b.1)Percentage of Silver content (B.1)( iii)(b.2)Wt. of silver (in gm (B.1)(i ii)(b.3)Whether studded or set in precious/semi- precious stones

(Yes/No)

 (B.1)(ii i)(b.3.1 )If yes,

(a) Diamond or
(b) other precious or semi- precious stone

 (B.1) (iii) (b. 3.1) (a) If diamond (B.1)(iii)(b.3.1)(b) If other precious or semiprecious stone
(B.1)(iii) (b.3.1)(a )(a) Cut[marquise, princess, pear, oval, heart, emerald or any other] (B.1)(iii) (b.3.1)(a )(b)Color[D, E, F, G, H, I, J, K, L, M, N, O, P, Q, R, S, T, U, V, W, X, Y, Z or any other] (B.1)(iii)(b.3.1)( a)(c)Clarity[F,IF,VVS1, VVS2,VS1,VS2 ,SI1,SI2,I1,I2,I3 or any other] (B.1)(iii) (b.3.1)(a )(d)Carat (B.1)(iii) (b.3.1)(a )(e)No. of Stones (B.1)(iii) (b.3.1)(b )(a)Name of the stone (B.1)(iii) (b.3.1)(b )(b)Whether Natural or Synthetic (B.1)(iii) (b.3.1)(b )(c)No. of stones (B.1)(iii) (b.3.1)(b )(d)Country of Origin
                         
If, (B.1)(iii)(d)
(B.1)( iii)(d.1)Purity(Car at) (B.1)( iii)(d.2)Certificate[uplo ad, if a any] (B.1)( iii)(d.3)Wt .of precious metal (in gm) (B.1)(i ii)(d.4 )Whet her studded or set in precious/se mi- precious stone

(Yes/ No)

 (B.1)(i ii)(d.4.1)If yes,

(a) Diamond or

(b) other precious or semi-precious stone

 (B.1)(iii)(d.4.1)(a) If diamond (B.1) (iii) (d. 4.1) (b) If other precious or semiprecious stone
(B.1)(iii )(d.4.1)( a)(a) Cut[marquise, princess , pear, oval, heart, emerald or any other ] (B.1)(iii )(d.4.1)( a)(b)Color[D, E, F, G, H, I, J, K, L, M, N, O, P, Q, R, S, T, U, V, W, X, Y, Z or any other] (B.1)(iii)(d.4.1) (a)(c)Clarity[F,IF,VVS1, VVS2,VS1,VS 2,SI1,SI2,I1,I2, I3 or any other ] (B.1)(iii )(d.4.1)( a)(d)Carat (B.1)(iii )(d.4.1)( a)(e)No. of Stones (B.1)(iii )(d.4.1)( b)(a)Name of the stone (B.1)(iii )(d.4.1)( b)(b)Whether Natural or Synthetic (B.1)(iii )(d.4.1)( b) (c)No. of Stones (B.1)(iii )(d.4.1)( b)(d)Country of Origin';
                          ]
Import against Licence

(ix) – 19(b)

 Serial Number of Invoice

(ix) – 19(c)
Item Description

(ix) – 19(d)

 General Description

(ix) – 19(e)

 Currency for Unit Price

(ix) – 19(f)
Unit Price

(ix) – 19(g)

 Unit of Measure

(ix) – 19(h)

 Quantity

(ix) – 19(i)
Accessories, if any

(ix) – 19(j)

 Name of Manufacturer

(ix) – 19(k)

 Brand

(ix) – 19(l)
Model

(ix) – 19(m)

 Grade

(ix) – 19(n)

 Specification

(ix) – 19(o)
End Use of Item

(ix) – 19(p)

 Manufacturing

(ix) – 19(p)(i)

 Trading

(ix) – 19(p)(ii)

 Self Consumption

(ix) – 19(p)(iii)
Country of Origin

(ix) – 19(q)

 Assessable Value

(ix) – 19(r)
Details, in case of previous Imports

(ix) – 19(s)

 Bill of Entry Number

(ix) – 19(s) (i)

 Date

(ix) – 19(s) (ii)

 Currency

(ix) – 19(s) (iii)
Unit Value

(ix) – 19 (s)(iv)

 Custom House

(ix) – 19(s)(v)
Classification Details

(ix) – 19(t)
RITC

(ix) – 19(t)(i)

 CTSH CETH

(ix) – 19

(t)(ii)

 (ix)-19

(t)(iii)

 

 GST Code

(ix) – 19(t)(iv)

 

 Value under section 3 of the Customs Tariff Act, 1975 and IGST Amount

(ix) – 19(t)(v)

 
EXIM Scheme Code, if any

(ix) – 19(t)(vi)

 Para. No. / Year of EXIM Policy

(ix) – 19(t)(vii)
Details of Special Valuation Branch (SVB) Loading wherever Applicable (at Item level)

(ix) – 19 (u)
Are the Buyer and Seller Related ? YES / NO

(ix) – 19 (u) (i)
If the buyer and Seller are Related, has the Relationship been examined earlier by the SVB (yes / No)

(ix) – 19 (u)(ii)
If Examined earlier by the SVB

(ix) – 19 (u)(ii)(1)

 SVB Reference Number

(ix) – 19 (u)(ii)(2)

 SVB Date

(ix) – 19 (u)(ii)(3)

 Indication for Provisional/ Final

(ix) – 19 (u)(ii)(4)
Notifications Used for the Item (Customs and Excise)

(ix) – 19 (v)
Notification Type

(ix) – 19 (v)(i)

 Notification Number

(ix) – 19 (v)(ii)

 

 Serial Number in Notification

(ix) – 19 (v)(iii)
List Number

(ix) – 19 (v)(iv)

 List Serial Number

(ix) – 19 (v)(v)
Shipping Bills Details in case of Re- Import

(ix) – 19 (w)
Shipping Bill Number

(ix) – 19 (w)(i)

 Shipping Bill Date

(ix) – 19 (w)(ii)
Port of Export

(ix) – 19 (w)(iii)

 Invoice Number of Shipping Bill

(ix) – 19 (w)(iv)
3[Item Serial Number Details in Shipping Bill
'(ix-19(w)(v))
A. Details of Consignment exported
(A.1)
S.No. of the jewellery Item in the CSB-V		 (A. 2)
FOB value of the corresponding jewellery item

(A.3) Reason for re-import

a.Reason for return as captured on the e'commerce platform, or

b. Could Not Be Customs Cleared at Destination Port
(1) (2) (3)'.]
[helldodold[Item Serial Number in Shipping Bill

(ix) – 19 (w)(v)]helldod]
Payments made for Export on a Pro-Rata Basis (In Rupees)

(ix) – 19 (w)(vi)

 Freight

(ix) – 19 (w)(vi)(1)

 Insurance

(ix) – 19 (w)(vi)(2)
Details Relating to Duty Exemption based on EXIM Schemes and Licence Particulars

(ix) – 19 (x)
Additional Duty Exemption

Requested

(ix) – 19 (x)(i)

 Notification Number

(ix) – 19 (x)(ii)

 Serial Number in Notification

(ix) – 19 (x)(iii)
Licence Registration Number

(ix) – 19 (x)(iv)

 Licence Registration Date

(ix) – 19 (x)(v)

 Debit Value (Rs.)

(ix) – 19 (x)(vi)
Unit of Measure for Quantity to be Debited

(ix) – 19 (x)(vii)

 Debit Quantity

(ix) – 19 (x)(viii)

 Item Serial Number in Licence

(ix) – 19 (x)(x)

 

Additional Duty Rate

(ix)-19(y)(i)

 Additional Duty Amount

(ix)-19(y)(ii)

 IGST Rate

(ix)-19(y)(iii)

 IGST

Exemption

Notification

(ix)-19(y)(iv)

 IGST Amount

(ix)-19(y)(v)

 GST Compensation Cess Rate

(ix)-19(y)(vi)

 GST Compensation Cess

Exemption Notification

(ix)-19(y)(vii)

 GST Compensation Amount

(ix)-19(y)(viii)

 Total Duty

Amount

(ix)-19(y)(ix)

Declaration (For the Courier Bill of Entry-XIV for Home Consumption)
DECLARATION
(Declaration to be signed by the Courier / Customs House Agent)

2.     I / We declare that I / we have not received any other documents or information showing a different price, value, quantity or description of the said goods and that if at any time hereafter I / we receive any documents from the importer showing a different state of facts, I /we will immediately make the same known to the Commissioner of Customs.

(Declaration to be signed by an Importer) (With Customs House Agent/Courier)

1.     I/We declare that the contents of invoice (s) no. (s) ___________ dated___________ of M/s.__________ and of other documents relating to the goods covered by the said invoice (s) and presented herewith are true and correct in every respect.

2.     I/We declare that I/we have not received and do not know of any other documents or information showing a different price, value (including local payments, whether as commission or otherwise), quantity or description of the said goods and that if at any time hereafter I / we discover any information showing a different state of facts, I /we will immediately make the same known to the Commissioner of Customs.

3.     I/We declare that the goods covered by the bill of entry have been imported on outright purchase/consign-nment account.

4.     I/We am/are not connected with the suppliers/manufacturers as -

(a) Agent/Distributor/Indentor/Branch/Subsidiary/Concessionaire, and
(b) Collaborator entitled to the use of the trade mark, patent or design,
(c) Otherwise than as ordinary importers or buyers.

5.     I/We declare that the method of invoicing has not changed since the date on which my/our books of accounts and/or agreement with the suppliers were examined previously by the Customs House (s).

(Declaration to be signed by an Importer) (Without Customs House Agent/Courier)

1.     I/We declare that the contents of this Bill of Entry for goods imported against Airway Bill number dated are in accordance with the invoice number __________ dated _________ and other documents presented herewith. I/We also declare that the contents of the above mentioned invoice(s) and documents are true and correct in every respect.

2.     I/We declare that I/we have not received and do not know of any other documents or information showing a different price, value (including local payments, whether as commission or otherwise), quantity or description of the said goods and that if at any time hereafter I/we discover any information showing a different state of facts, I/we will immediately make the same known to the Commissioner of Customs.

3.     I/We declare that the goods covered by the bill of entry have been imported on outright purchase/consignment account.

4.     I/We am/are not connected with the suppliers/manufacturers as -

(a) Agent/Distributor/Indentor/Branch/Subsidiary/Concessionaire, and

(b) Collaborator entitled to the use of the trade mark, patent or design,

(c) Otherwise than as ordinary importers or buyers.

5.     I/We declare that the method of invoicing has not changed since the date on which my/our books of accounts and/or agreement with the suppliers were examined previously by the Customs House (s)

Declaration (For the Bill of Entry for Warehousing)
(Declaration to be signed by the Courier / Customs House Agent)

1.     I/We apply for leave to deposit the goods covered by this Bill of Entry in the warehouse being public/private warehouse appointed/licensed under the Customs Act, 1962.

2.     I/We declare that the contents of this Bill of Entry for goods imported against Airway Bill Number dated are in accordance with the invoice number dated and other documents presented herewith.

3.     I/We declare that I/we have not received any other documents or information showing a different price, value, quantity or description of the said goods and that if at any time hereafter I/we receive any documents from the importer showing a different state of facts, I/we will immediately make the same known to the Commissioner of Customs.

(Declaration to be signed by an Importer) (With Customs House Agent/Courier)

1.     I/We apply for leave to deposit the goods covered by this Bill of Entry in the warehouse being public/private warehouse appointed/licensed under the Customs Act, 1962.

2.     I/We declare that the contents of invoice (s) no. (s) ____________ dated __________of M/s. ___________ and of other documents relating to the goods covered by the said invoice (s) and presented herewith are true and correct in every respect.

3.     I/We declare that I/we have not received and do not know of any other documents or information showing a different price, value (including local payments, whether as commission or otherwise), quantity or description of the said goods and that if at any time hereafter I / we discover any information showing a different state of facts, I /we will immediately make the same known to the Commissioner of Customs.

4.     I/We declare that the goods covered by the bill of entry have been imported on outright purchase/consignment account.

5.     I/We am/are not connected with the suppliers/manufacturers as -

(a) Agent/Distributor/Indentor/Branch/Subsidiary/Concessionaire, and

(b) Collaborator entitled to the use of the trade mark, patent or design,

(c) Otherwise than as ordinary importers or buyers

6.     I/We declare that the method of invoicing has not changed since the date on which my/our books of accounts and/or agreement with the suppliers were examined previously by the Customs House(s)

(Declaration to be signed by an Importer) (Without Customs House Agent/Courier)

1.     I/We apply for leave to deposit the goods covered by this Bill of Entry in the warehouse being public/private warehouse appointed/licensed under the Customs Act, 1962.

2.     I/We declare that the contents of this Bill of Entry for goods imported against Airway Bill Number __________ dated are in accordance with the invoice number __________ dated __________ and other documents presented herewith. I/We also declare that the contents of the above mentioned invoice(s) and documents are true and correct in every respect.

3.     I/We declare that I/we have not received and do not know of any other documents or information showing a different price, value (including local payments, whether as commission or otherwise), quantity or description of the said goods and that if at any time hereafter I/we discover any information showing a different state of facts, I/we will immediately make the same known to the Commissioner of Customs.

4.     I/We declare that the goods covered by the bill of entry have been imported on outright purchase/consignment account.

5.     I/We am/are not connected with the suppliers/manufacturers as -

(a) Agent/Distributor/Indentor/Branch/Subsidiary/Concessionaire, and
(b) Collaborator entitled to the use of the trade mark, patent or design,
© Otherwise than as ordinary importers or buyers.

6.     I/We declare that the method of invoicing has not changed since the date on which my/our books of accounts and/or agreement with the suppliers were examined previously by the Customs House(s).

Declaration (For the Bill of Entry for Ex-bond clearance)
Declaration to be signed by the importer/Courier/Customs House Agent

1.     I/We declare that the particulars given in this Bill of Entry are true

2.     I/We apply for permission to clear the goods from the Customs Bonded Warehouse subject to the provisions of the Customs Act, 1962.

Signature of Importer ___________________]

[NOTE:  Details relating to Sl. No. 4(ii) and 5 shall be non-mandatory.]]

[helldodold[FORM - E

[see Regulation 5(3)]

COURIER BILL OF ENTRY – XIV (CBE-XIV) FOR DUTIABLE GOODS

(ELECTRONIC FILING) 

Courier Registration Number

Name and address of the Authorized Courier

(1)

(2)

PARTICULARS OF CUSTOM HOUSE AGENT

(3)
Licence Number Name Address
(i) (ii) (iii)

PARTICULARS OF IMPORTER

(4)
IEC Code IEC Branch Code Name Address
(i) (ii) (iii) (iv)
Category of Importer ( Govt. Depts, Govt. Untertakings, Diplomatic/UN, others) If others, please specify Type of Importer (100 % EOU or not, please specify)
(v) (vi) (vii)
Authorised dealer code of the Bank Category of the Bill of Entry (Home Consumption, Warehouse,Ex-Bond) Bill of Entry Number and date Class Code (CC)(New, Split , Post, Part)
(5) (6) (7) (8)
Type of Bill of Entry ( Normal , Prior, Advance) High Sea sale
(9) (10)
Seller particulars in case of High Sea sale
(11)
IEC Code IEC Branch Code Name Address
(A) (B) (C) (D)
Use of the first proviso under section 46(1), Customs Act,1962: Special Requests Reason in case of extension of Time Limit is Requested Airlines
(12) (13) (14) (15)
Flight Number Airport of Arrival Date of Arrival
(16) (17) (18)
Airport of Shipment Country of Origin (if same for all goods of the consignment, otherwise declare item-wise) Country of Consignment
(19) (20) (21)
IGM details MAWB No. MAWB date HAWB No.
(22) (23) (24) (25)
IGM No. Date of entry Inward     CRN No., if applicable.
(A) (B)     (A)
HAWB date Marks & Numbers Number of Packages Type of Packages Unit of measure for gross weight
(26) (27) (28) (29) (30)
Gross weight Additional information for clearance of goods at Inland Container Depots (ICDs)
(31) (32)
  Name of Gateway Port Gateway IGM Number Date of Entry Inwards of  Gateway Port
  (A) (B) (C)
Container details (In case of clearance at ICDs and Sea Ports ), wherever applicable

(33)
Container No. Seal Number FCL / LCL
(A) (B) (C)
Bond details
(34)
Whether Clearance of imported goods is sought against any type of bond already registered with Customs?
(A)
BOND TYPE (Provisional Duty Bond, Re-Export Bond, Letter of Guarantee, Warehouse Bond, Project Bond, EOU Bond(B-17 Bond), End use Bond, Test Bond, Undertaking ITC Bond, Cash Deposit, Jobbing etc.) Bond Number
(A - 1) (A – 2)
DETAILS OF PROCUREMENT CERTIFICATE, IF ANY
(35)
Procurement Under 36/96 Customs ? Procurement Certificate Number Date of Issuance of Certificate
(i) (ii) (iii)
Location Code of the Central Excise Office issuing the Certificate Commissionerate Division Range
(iv) (v) (vi) (vii)
IMPORT UNDER MULTIPLE INVOICES
(36)
If Imports are affected under multiple invoices
(i)
Number of Invoices Total Freight Total Insurance
(i) – 1 (i) – 2 (i) – 3
DETAILS OF EACH INVOICE
(37)
Invoice Number Date of Invoice Purchase order Number
(i) (ii) (iii)
Date of Purchase Order Contract Number Date of Contract
(iv) (v) (vi)
Letter of Credit Date of letter of Credit
(vii) (viii)
Details of Items and Related Information for each Invoice
(ix)
Invoice Number Supplier Details
(ix) – 1 (ix) -2
Name of the Supplier Address of the Supplier Country
(ix) -2(a) (ix) -2(b) (ix) -2(c)
If Supplier is not the seller
(ix) -3
Name of the Seller Address of the Seller Country
(ix) -3(a) (ix) -3(b) (ix) -3(c)
Broker / Agent Details
(ix) -4
Name of the Broker / Agent Address of the Broker/Agent Country
(ix) -4(a) (ix) -4(b) (ix) -4(c)
Nature of Transaction (Sale, Sale on consignment basis,Hire/rent, Replacement, Gift, Sample, Free of Cost, others If others, Please specify
(ix) -5 (ix) -5(a)
Terms of Payment (LC,DP/TA,FOC, Others) If others, Please specify
(ix) -6 (ix) -6(a)
Conditions or Restrictions, if any Attached to sale Method of Valuation
(ix) -7 (ix) -8
Terms of Invoice Invoice Value Invoice Currency
(ix) -9 (ix)-10 (ix) -11
Freight, Insurance and Other Charges
(ix) -12
Freight Rate Amount Currency
(ix) -12(a) (ix) -12(a)(i) (ix) -12(a)(ii) (ix) -12(a)(iii)
Insurance Rate Amount Currency
(ix) -12(b) (ix) -12(b)(i) (ix) -12(b)(ii) (ix) -12(b)(iii)
Loading, Unloading and Handling Charges as per Rule 9(2)(b) of the Customs Valuation Rules, 1988 Rate Amount Currency
(ix) -12(c) (ix) -12(c)(i) (ix) -12(c)(ii) (ix) -12(c)(iii)
Other Charges Related to the Carriage of goods Rate Amount Currency
(ix) -12(d) (ix) -12(d)(i) (ix) -12(d)(ii) (ix) -12(d)(iii)
Cost and Service Not Included in the Invoice and Other Miscellaneous Charges
(ix) – 13
Brokerage and Commission Rate Amount Currency
(ix) -13(a) (ix) -13(a)(i) (ix) -13(a)(ii) (ix) –(13)(a)(iii)
Cost of containers Rate Amount Currency
(ix) -13(b) (ix) -13(b)(i) (ix) -13(b)(ii) (ix) –(13)(b)(iii)
Cost of Packing Rate Amount Currency
(ix) -13(c) (ix) -13(c)(i) (ix) -13(c)(ii) (ix)–(13)(c)(iii)
Dismantling, Transport and handling in the Country of Export or any other Country Rate Amount Currency
(ix)-13(d) (ix) -13(d)(i) (ix) -13(d)(ii) (ix) –(13)(d)(iii)
Cost of Goods and Services Supplied by Buyer Rate Amount Currency
(ix) -13(e) (ix) -13(e)(i) (ix) -13(e)(ii) (ix) –(13)(b)(iii)
Documentation Rate Amount Currency
(ix) -13(f) (ix) -13(f)(i) (ix) -13(f)(ii) (ix) –(13)(f)(iii)
Country of Origin Certificate Rate Amount Currency
(ix) -13(g) (ix) -13(g)(i) (ix) -13(g)(ii) (ix) –(13)(g)(iii)
Royalty and Licence Fees Rate Amount Currency
(ix) -13(h) (ix) -13(h)(i) (ix) -13(h)(ii) (ix)–(13)(h)(iii)
Value of Proceeds which accrue to seller Rate Amount Currency
(ix) -13(i) (ix) -13(i)(i) (ix) -13(i)(ii) (ix)–(13)(i)(iii)
Cost of Warranty of Service, if any, Provided by the seller or on Behalf of the seller Rate Amount Currency
(ix) -13(j) (ix) -13(j)(i) (ix) -13(j)(ii) (ix) –(13)(j)(iii)
Other Costs or Payments, if any, to Satisfy the Obligation of the seller Rate Amount Currency
(ix) -13(k) (ix) -13(k)(i) (ix) -13(k)(ii) (ix) –(13)(k)(iii)
Other Charges and Payments, if any Rate Amount Currency
(ix) -13(l) (ix) -13(l)(i) (ix) -13(l)(ii) (ix)–(13)(l)(iii)
Discount Amount Discount Currency
(ix) – 14 (ix) – 15
Additional charges, if any, for purchase on High Seas (In Rs.)
(ix) – 16
Rate (%) Amount (in Rs.)
(ix) – 16 (a) (ix) – 16 (b)
Any other Information which has a bearing on Value
(ix) – 17
Details of Special Valuation Branch (SVB) Loading wherever Applicable (at Invoice Level) (Fill only if same for all goods of the consignment else declare at item level)
(ix) – 18
Are the Buyer and Seller Related? YES / NO
(ix) – 18 (a)
If the buyer and Seller are Related, has the Relationship been examined Earlier by the SVB (yes / No)
(ix) – 18 (b)
If examination earlier by the SVB SVB Reference Number SVB Date Indication for Provisional/Final
(ix) 18 (b) (i) (ix) 18 (b) (i)(1) (ix) 18 (b) (i)(2) (ix) 18 (b) (i)(3)
Item-wise Information under each Invoice
(ix) – 19
Case of Re-Import Import against Licence Serial Number of Invoice
(ix) – 19(a) (ix) – 19(b) (ix) – 19(c)
Item Description General Description Currency for Unit Price
(ix) – 19(d) (ix) – 19(e) (ix) – 19(f)
Unit Price Unit of Measure Quantity
(ix) – 19(g) (ix) – 19(h) (ix) – 19(i)
Accessories, if any Name of Manufacturer Brand
(ix) – 19(j) (ix) – 19(k) (ix) – 19(l)
Model Grade Specification
(ix) – 19(m) (ix) – 19(n) (ix) – 19(o)
End Use of Item Manufacturing Trading Self Consumption
(ix) – 19(p) (ix) – 19(p)(i) (ix) – 19(p)(ii) (ix) – 19(p)(iii)
Country of Origin Assessable Value
(ix) – 19(q) (ix) – 19(r)
Details, in case of previous Imports Bill of Entry Number Date Currency
(ix) – 19(s) (ix) – 19(s) (i) (ix) – 19(s) (ii) (ix) – 19(s) (iii)
Unit Value Custom House
(ix) – 19 (s)(iv) (ix) – 19(s)(v)
Classification Details
(ix) – 19(t)
RITC CTSH CETH Currency of Retail Sales Price
(ix) – 19(t)(i) (ix) – 19(t)(ii) (ix) – 19(t)(iii) (ix) – 19(t)(iv)
Retail Sales Price per Unit EXIM Scheme Code, if any Para . No. / Year of EXIM Policy
(ix) – 19(t)(v) (ix) – 19(t)(vi) (ix) – 19(t)(vii)
Details of Special Valuation Branch (SVB) Loading wherever Applicable (at Item level)
(ix) – 19 (u)
Are the Buyer and Seller Related ? YES / NO
(ix) – 19 (u) (i)
If the buyer and Seller are Related, has the Relationship been examined earlier by the SVB (yes / No)
(ix) – 19 (u)(ii)
If Examined earlier by the SVB SVB Reference Number SVB Date Indication for Provisional/ Final
(ix) – 19 (u)(ii)(1) (ix) – 19 (u)(ii)(2) (ix) – 19 (u)(ii)(3) (ix) – 19 (u)(ii)(4)
Notifications Used for the Item (Customs and Excise)
(ix) – 19 (v)
Notification Type Notification Number Serial Number in Notification
(ix) – 19 (v)(i) (ix) – 19 (v)(ii) (ix) – 19 (v)(iii)
List Number List Serial Number
(ix) – 19 (v)(iv) (ix) – 19 (v)(v)
Shipping Bills Details in case of Re- Import
(ix) – 19 (w)
Shipping Bill Number Shipping Bill Date Port of Export
(ix) – 19 (w)(i) (ix) – 19 (w)(ii) (ix) – 19 (w)(iii)
Invoice Number of Shipping Bill Item Serial Number in Shipping Bill Payments made for Export on a Pro-Rata Basis (In Rupees)
(ix) – 19 (w)(iv) (ix) – 19 (w)(v) (ix) – 19 (w)(vi)
Freight Insurance
(ix) – 19 (w)(vi)(1) (ix) – 19 (w)(vi)(2)
Details Relating to Duty Exemption based on EXIM Schemes and Licence Particulars
(ix) – 19 (x)
Additional Duty Exemption Requested Notification Number Serial Number in Notification
(ix) – 19 (x)(i) (ix) – 19 (x)(ii) (ix) – 19 (x)(iii)
Licence Registration Number Licence Registration Date Debit Value (Rs.)
(ix) – 19 (x)(iv) (ix) – 19 (x)(v) (ix) – 19 (x)(vi)
Unit of Measure for Quantity to be Debited Debit Quantity Item Serial Number in Licence
(ix) – 19 (x)(vii) (ix) – 19 (x)(viii) (ix) – 19 (x)(x)

DECLARATION (FOR THE COURIER BILL OF ENTRY-XIV FOR HOME CONSUMPTION)

DECLARATION

(Declaration to be signed by the Courier / Customs House Agent)

1. I / We declare that the contents of this Bill of Entry for goods imported against Airway Bill Number datedare in accordance with the invoice numberdated and other documents presented herewith

2. I / We declare that I / we have not received any other documents or information showing a different price, value, quantity or description of the said goods and that if at any time hereafter I / we receive any documents from the importer showing a different state of facts, I /we will immediately make the same known to the Commissioner of Customs

(Declaration to be signed by an Importer) (With Customs House Agent / Courier)

1. I / We declare that the contents of invoice (s) no. (s) dated of M/s and of other documents relating to the goods covered by the said invoice (s) and presented herewith are true and correct in every respect

2. I / We declare that I / we have not received and do not know of any other documents or information showing a different price, value (including local payments, whether as commission or otherwise), quantity or description of the said goods and that if at any time hereafter I / we discover any information showing a different state of facts, I /we will immediately make the same known to the Commissioner of Customs

3. I / We declare that the goods covered by the bill of entry have been imported on outright purchase / consignment account

4. I / We am / are not connected with the suppliers / manufacturers as -

(a) Agent / Distributor / Indentor / Branch / Subsidiary / Concessionaire, and

(b) Collaborator entitled to the use of the trade mark, patent or design,

(c) Otherwise than as ordinary importers or buyers

5. I / We declare that the method of invoicing has not changed since the date on which my / our books of accounts and / or agreement with the suppliers were examined previously by the Customs House (s)

(Declaration to be signed by an Importer) (Without Customs House Agent / Courier)

1. I / We declare that the contents of this Bill of Entry for goods imported against Airway Bill number dated are in accordance with the invoice number dated and other documents presented herewith. I / We also declare that the contents of the above mentioned invoice(s) and documents are true and correct in every respect

2. I / We declare that I / we have not received and do not know of any other documents or information showing a different price, value (including local payments, whether as commission or otherwise), quantity or description of the said goods and that if at any time hereafter I / we discover any information showing a different state of facts, I /we will immediately make the same known to the Commissioner of Customs

3. I / We declare that the goods covered by the bill of entry have been imported on outright purchase / consignment account

4. I / We am / are not connected with the suppliers / manufacturers as -

(a) Agent / Distributor / Indentor / Branch / Subsidiary / Concessionaire, and

(b) Collaborator entitled to the use of the trade mark, patent or design,

(c) Otherwise than as ordinary importers or buyers

5. I / We declare that the method of invoicing has not changed since the date on which my / our books of accounts and / or agreement with the suppliers were examined previously by the Customs House (s)

DECLARATION (FOR THE BILL OF ENTRY FOR WAREHOUSING)

(Declaration to be signed by the Courier / Customs House Agent)

1. I / We apply for leave to deposit the goods covered by this Bill of Entry in the warehouse being public / private warehouse appointed / licensed under the Customs Act, 1962.

2. I / We declare that the contents of this Bill of Entry for goods imported against Airway Bill Number dated are in accordance with the invoice number dated and other documents presented herewith

3. I / We declare that I / we have not received any other documents or information showing a different price, value, quantity or description of the said goods and that if at any time hereafter I / we receive any documents from the importer showing a different state of facts, I /we will immediately make the same known to the Commissioner of Customs

(Declaration to be signed by an Importer) (With Customs House Agent / Courier)

1. I / We apply for leave to deposit the goods covered by this Bill of Entry in the warehouse being public / private warehouse appointed / licensed under the Customs Act, 1962.

2. I / We declare that the contents of invoice (s) no. (s) dated of M/s and of other documents relating to the goods covered by the said invoice (s) and presented herewith are true and correct in every respect

3. I / We declare that I / we have not received and do not know of any other documents or information showing a different price, value (including local payments, whether as commission or otherwise), quantity or description of the said goods and that if at any time hereafter I / we discover any information showing a different state of facts, I /we will immediately make the same known to the Commissioner of Customs

4. I / We declare that the goods covered by the bill of entry have been imported on outright purchase / consignment account

5. I / We am / are not connected with the suppliers / manufacturers as -

(a) Agent / Distributor / Indentor / Branch / Subsidiary / Concessionaire, and

(b) Collaborator entitled to the use of the trade mark, patent or design,

(c) Otherwise than as ordinary importers or buyers

6. I / We declare that the method of invoicing has not changed since the date on which my / our books of accounts and / or agreement with the suppliers were examined previously by the Customs House(s)

(Declaration to be signed by an Importer) (Without Customs House Agent / Courier)

1. I / We apply for leave to deposit the goods covered by this Bill of Entry in the warehouse being public / private warehouse appointed / licensed under the Customs Act, 1962

2. I / We declare that the contents of this Bill of Entry for goods imported against Airway Bill Number dated are in accordance with the invoice number dated and other documents presented herewith. I / We also declare that the contents of the above mentioned invoice(s) and documents are true and correct in every respect.

3. I / We declare that I / we have not received and do not know of any other documents or information showing a different price, value (including local payments, whether as commission or otherwise), quantity or description of the said goods and that if at any time hereafter I / we discover any information showing a different state of facts, I /we will immediately make the same known to the Commissioner of Customs

4. I / We declare that the goods covered by the bill of entry have been imported on outright purchase / consignment account

5. I / We am / are not connected with the suppliers / manufacturers as -

(a) Agent / Distributor / Indentor / Branch / Subsidiary / Concessionaire, and

(b) Collaborator entitled to the use of the trade mark, patent or design,

(c) Otherwise than as ordinary importers or buyers

6. I / We declare that the method of invoicing has not changed since the date on which my / our books of accounts and / or agreement with the suppliers were examined previously by the Customs House(s)

DECLARATION (FOR THE BILL OF ENTRY FOR EX-BOND CLEARANCE)

Declaration to be signed by the importer / Courier / Customs House Agent

1. I / We declare that the particulars given in this Bill of Entry are true

2. I / We apply for permission to clear the goods from the Customs Bonded Warehouse subject to the provisions of the Customs Act, 1962

Signature of Importer___________________

1[NOTE: Details relating to Sl.No.4 (ii) and 5 shall be non-mandatory.]]helldod]

 

1. Inserted vide Notification No. 26/2011-Cus (NT) Dated 01/04/2011

2. Substituted Vide Notification No. 67/2017-Cus (NT) Dated 30/06/2017

3. Substituted vide Notification No. 57/2022-Cus (NT) Dated 30/06/2022

4. Inserted vide Notification No. 57/2022-Cus (NT) Dated 30/06/2022

5. Substituted vide Notification No. 81/2022-Cus (NT) Dated 23/09/2022