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1.
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Short title and commencement.— (1) These regulations may be
called the Customs Brokers Licensing Regulations, 2013.
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(2)
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They shall come into force on the date of their
publication in the Official Gazette.
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2.
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Definitions. — In these regulations, unless the context otherwise
requires, —
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(a)
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"Act" means the Customs Act, 1962 (52
of 1962);
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(b)
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"company" means a company as defined in
the Companies Act, 1956 (1 of 1956);
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(c)
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"Customs Broker " means a person
licensed under these regulations to act as agent for the transaction of any business
relating to the entry or departure of conveyances or the import or export of
goods at any Customs Station;
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(d)
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"firm", "firm name",
"partner" and "partnership" shall have the same meanings
respectively assigned to them in the Indian Partnership Act, 1932 (9 of
1932), but the expression "partner" shall also include any person
who, being a minor, has been admitted to the benefits of partnership;
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(e)
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“Form”
means form appended to these regulations;
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(f)
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‘Schedule’ means the schedule annexed to these
regulations;
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(g)
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“section” means
a section of the Act; and
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(h)
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the words and expressions used
herein and not defined in these regulations but defined in the Act shall have
the same meanings respectively assigned to them in the said Act.
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3.
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Customs Brokers to be licensed. — No person shall carry on
business as a Customs Broker relating to the entry or departure of a
conveyance or the import or export of goods at any Customs Station unless such
person holds a licence granted under these regulations:
Provided that no licence under these
regulations shall be required by —
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(a)
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an importer or exporter transacting any business
at a Customs Station solely on his own account;
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(b)
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any employee of any person or a firm transacting
business generally on behalf of such person or firm, and holding an identity
card or a temporary pass issued by the Deputy Commissioner of Customs or
Assistant Commissioner of Customs, as the case may be,: and
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(c)
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an agent employed for one or more
vessels or aircrafts in order solely to enter or clear such vessels or
aircrafts for work incidental to his employment as such agent.
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4.
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Invitation of application-
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(1)
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The Directorate General of Inspection of
Customs and Central Excise ( DGICCE) shall in the
month of April of every year invite applications for conducting examination
and subsequent grant of licence to act as Customs Broker in Form A by
publication in two leading national daily newspapers in English and Hindi.
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(2)
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The application for a licence to act as a Customs
Broker in a Customs Station in Form A shall be made to the Commissioner of Customs having jurisdication over the area where the applicant intends
to carry on his business.
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5.
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Conditions to be fulfilled by the applicants.- The applicant for a licence to act as a Customs Broker in a Customs Station, shall prove to the satisfaction of the Commissioner of Customs, that :-
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(a)
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he is a citizen of India;
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(b)
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he is a person of sound mind;
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(c)
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he is not adjudicated as insolvent;
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(d)
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he has neither been convicted by a
competent court for an offence nor any criminal proceeding is pending against
him in any court of law; and
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(e)
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he has not been penalised
for any offence under the Act, the Central Excise Act, 1944 and the Finance
Act, 1994.
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(f)
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an individual applicant or in case the applicant
is a firm or company its partner or director or an authorised
employee who may handle the Customs work shall:
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(i)
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be a graduate from a recognised
University, and
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(ii)
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possess a professional degree such as
Masters or equivalent degree in Accounting, Finance or Management, CA/MBA/LLB
or Diploma in Customs Clearance work from any Institutes or University recognised by the Government or is having at least
two years experience in transacting
Customs Broker work as G-Card
holder;
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(g)
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he is a retired Group A officer from the
Indian Customs and Central Excise Services having a minimum of five years experience in Group ‘A’
service;
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(h)
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the applicant has financial viability as
evidenced by a certificate issued by a Scheduled Bank or such other proof
acceptable to the Commissioner of Customs in terms of possession of assets of
value of not less than five lakhs rupees:
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Provided that for the
purpose of his satisfaction, the Commissioner of Customs may make enquiries
as may be deemed fit.
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6.
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Examination of the applicant.-
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(1)
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An applicant, who satisfies the
requirements of regulation 5, shall be required to appear for a written as
well as oral examination conducted by the DGICCE:
Provided that an applicant
who has already passed the examination referred to in regulation 9 of the Custom
House Agents Licensing Regulation, 1984 and regulation 8 of the Custom House
Agents Licensing Regulation, 2004 shall not be required to appear for any
further examination.
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(2)
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The written examination shall be conducted
on specified dates in month of January of each year for which intimation
shall be sent individually to applicants in advance before the date of
examination and the result of the said examination shall be declared by end
May each year.
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(3)
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The applicant who is declared successful in
the written examination shall be called for an oral examination on specified
dates in month of June of each year, the result of which shall be declared in
the month of July of each year.
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(4)
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The applicant shall be required to clear
written examination as well as oral examination.
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(5)
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An applicant who fails to clear the oral examination within
two years from date of declaration of result of the related written
examination, shall be treated as having failed in the examination.
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(6)
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An applicant shall be allowed a maximum
period of seven years from the date of original application within which he
shall pass both written and oral examinations and no further extension shall
be granted.
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(7)
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The examination may include questions on
the following :
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(a)
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preparation of various kinds of bills of
entry, bills of export, shipping bills, and other clearance documents;
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(b)
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arrival entry and clearance of vessels;
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(c)
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tariff classification and rates of duty;
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(d)
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determination of value of imported and
export goods;
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(e)
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conversion of currency;
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(f)
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nature and description of documents to be
filed with various kinds of bills of entry, shipping bills and other
clearance documents;
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(g)
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procedure for assessment and payment of
duty including refund of duty paid;
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(h)
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examination of goods at Customs stations;
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(i)
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prohibitions on import and export;
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(j)
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bonding procedure and clearance from bond;
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(k)
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re-importation and conditions for free re-
entry;
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(l)
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drawback and export promotion schemes
including Special Economic Zone scheme;
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(m)
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offences under the Act;
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(n)
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provisions of the allied Acts including the
Indian Explosives Act, 1884 (4 of 1884), Destructive Insects and Pests Act
1914 (2 of 1914), Dangerous Drugs Act, 1930 (2 of 1930), Drugs and Cosmetics Act, 1940 (23 of 1940),
Central Excise Act, 1944 (1 of 1944), Copy Right Act, 1957 (14 of 1957),
Trade and Merchandise Marks Act 1958 (43 of 1958), Arms Act 1959 (54 of
1959), Patents Act, 1970 (39 of 1970), Narcotics Drugs and Psychotropic
Substances Act, 1985 (61 of 1985), Foreign Trade
(Development and Regulations) Act, 1992 (22 of 1992), Foreign Exchange
Management Act, 1999 (42 of 1999), Design Act, 2000 (16 of 2000) and Food Safety and
Standard Act, 2006 (No. 34 of 2006) in so far as they
are relevant to clearance of goods through customs;
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(o)
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provisions of Prevention of Corruption Act
, 1988 (49 of 1998);
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(p)
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procedure for appeal and revision
applications under the Act; and
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(q)
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on line filing of
electronic bills of entry and shipping bills vide the Indian Customs and
Central Excise Electronic Commerce or Electronic data interchange
gateway (ICEGATE) and Indian
Customs Electronic data Interchange System (ICES).
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(7)
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The Commissioner of Customs shall satisfy
himself that the individual
applicant or in cases where applicant is a firm or company its partner or
Director or authorised employees who may be engaged
for handling the customs work shall possess satisfactory knowledge of English
and the local language of the Customs Station:
Provided that in case of a
person deputed to work extensively in the docks, knowledge of English shall
not be compulsory. Knowledge of Hindi shall be considered as desirable
qualification.
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7
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Grant of licence. –
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(1)
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The Commissioner of Customs shall, on
payment of fee of five thousand rupees grant licence in Form B to an applicant
who has passed the oral examination within two months of the date of
declaration of the said results.
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(2)
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The applicant who has been granted licence
under sub- regulation (1) shall be eligible to work as Customs Broker in all
Customs Stations subject to intimation in Form C to the Commissioner of
Customs of the Customs Station where he intends to transact business. A copy
of this intimation shall also be sent to the Commissioner of Customs who has issued the
licence in Form B.
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8.
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Execution of bond and furnishing of security.-
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(1)
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Before granting the licence under
regulation 7, the Commissioner of Customs shall require the successful
applicant to enter into the bond in Form D and where specified a surety bond
in Form E for due observance of these regulations and furnish a bank
guarantee, a postal security or National Saving Certificate in the name of
Commissioner of Customs for an amount of five lakhs rupees for carrying out
the business as Customs Broker.
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(2)
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In cases where a postal security or
National Saving Certificate is furnished, the benefit of interest accruing
thereon shall accrue to the Customs Broker concerned.
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9.
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Period of validity of a licence.—
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(1)
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A
licence granted under regulation 7 shall be valid for a period of ten years
from the date of issue and shall be renewed from time to time in accordance
with the procedure specified in sub-regulation (2):
Provided that a licence
granted to a Customs Broker, authorised under the
Authorised Economic Operator Programme referred to in Board’s Circular No.
28/2012-Customs dated 16.11.2012, shall not require renewal till such time
the said authorisation is valid.
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(2)
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The Commissioner of Customs may, on an application
made by the licensee before the expiry of the validity of the licence under
sub-regulation (1), renew the licence for a further period of ten
years from the date of expiration, if the performance of the licensee is
found to be satisfactory with reference, inter alia, to the
obligations specified in this regulation including the absence of instances
of any complaints of misconduct.
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(3)
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The fee for renewal of a licence shall be five thousand
rupees.
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10.
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Licence not transferable. — Every licence granted or
renewed under these regulations shall be deemed to have been granted or
renewed in favour of the licensee, and no licence
shall be sold or otherwise transferred.
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11.
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Obligations of Customs Broker. - A Customs Broker shall -
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(a)
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obtain
an authorisation from each of the companies, firms
or individuals by whom he is for the time being employed as a Customs
Broker and produce such authorisation whenever required by the Deputy
Commissioner of Customs or Assistant Commissioner of Customs, as the case may
be;
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(b)
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transact
business in the Customs Station either personally or through an employee duly
approved by the Deputy Commissioner of Customs or Assistant Commissioner of
Customs, as the case may be;
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(c)
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not
represent a client in any matter to which the Customs Broker, as a former
employee of the Central Board of Excise and Customs gave personal
consideration, or as to the facts of which he gained knowledge, while in
Government service;
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(d)
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advise his client to comply with the provisions
of the Act and in case of non-compliance, shall bring the matter to the
notice of the Deputy Commissioner of Customs or Assistant Commissioner of
Customs, as the case may be;
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(e)
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exercise
due diligence to ascertain the correctness of any information which he
imparts to a client with reference to any work related to clearance of cargo
or baggage;
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(f)
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not
withhold information contained in any order, instruction or public notice
relating to clearance of cargo or baggage issued by the Commissioner of
Customs, from a client who is entitled to such information;
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(g)
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promptly
pay over to the Government, when due, sums received for payment of any duty,
tax or other debt or obligations owing to the Government and promptly account
to his client for funds received for him from the Government or received from
him in excess of Governmental or other charges payable in respect of the
clearance of cargo or baggage on behalf of the client;
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(h)
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not
procure or attempt to procure directly or indirectly, information from the
Government records or other Government sources of any kind to which access is
not granted by the proper officer;
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(i)
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not
attempt to influence the conduct of any official of the Customs Station in
any matter pending before such official or his subordinates by the use of
threat, false accusation, duress or the offer of any special inducement or
promise of advantage or by the bestowing of any gift or favour or other thing
of value;
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(j)
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not
refuse access to, conceal, remove or destroy the whole or any part of any
book, paper or other record, relating to his transactions as a Customs Broker which is sought or may be sought by the
Commissioner of Customs;
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(k)
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maintain
upto date records such as bill of entry, shipping bill, transhipment application, etc. and all correspondence and
other papers relating to his business as Customs Broker and also accounts
including financial transactions in an orderly and itemised
manner as may be specified by the Deputy Commissioner of Customs or Assistant
Commissioner of Customs, as the case may be; and keep them current;
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(l)
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immediately
report the loss of licence granted to him to the Commissioner of Customs;
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(m)
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discharge
his duties as a Customs Broker with
utmost speed and efficiency and without any delay;
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(n)
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verify
antecedent, correctness of Importer Exporter Code (IEC) number, identity of
his client and functioning of his client at the declared address by using
reliable, independent, authentic documents, data or information; and
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(o)
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inform any change of postal address, telephone number,
e-mail etc. to the Deputy Commissioner of Customs or Assistant Commissioner
of Customs, as the case may be within one month of such change.
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12.
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Change in directors of company, etc. — In case a company holding a
licence under regulation 7 undergoes any change in the directors, or managing
director, such change shall forthwith be communicated by such licensee to the
Commissioner of Customs within one month of such change.
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13.
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Change in constitution of any firm or a company.
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(1)
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In the
case of any firm or a company, holding a licence under these regulations, any
change in the constitution thereof shall be reported by such firm or company,
as the case may be, to the Commissioner of Customs as early as possible, and
any such firm or a company indicating such change shall make a fresh
application to the said Commissioner of Customs within a period of sixty days
from the date of such change for the grant of licence under regulation 7, and
the Commissioner of Customs may, if there is nothing adverse against such
firm or company, as the case may be, grant a fresh licence :
Provided that if the existing firm or
company moves an application for such changes, then such firm or company may
be allowed to carry on the business of
Customs Broker with the approval
of the Commissioner of Customs till such time as a decision is taken on the
fresh application of such firm or company.
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(2)
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Notwithstanding
anything contained in sub-regulation (1), in case of any firm or a company
where a licence has ceased to be in force because of the death or retirement
of any partner or director or an authorised
employee has passed the examination referred to in regulation 6, the firm or
the company may apply for replacement of the name of the demised person by
the name of another partner, director or authorised
employee who has passed the examination referred to in regulation 6:
Provided that if there is no such
person in the firm or company, then such firm or company, as the case may be,
may authorise any other partner, director or authorised employee who is a ‘G’ card holder, referred to
in sub-regulation (7) of regulation 17, to pass the examination referred to
in regulation 6 within a period of two years from the date of the demise or
retirement of such person, and the firm or company may be permitted to carry
on the business of a Customs
Broker with the approval of the
Commissioner of Customs till such time such partner, director or authorised employee passes the said examination.
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14.
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Change in the constitution of a concern. —
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(1)
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Where a
licence granted or renewed under these regulations in favour of a person, not
being a firm or a company, changes the constitution of his concern to a firm
or a company, such new firm or new company may, pending the grant of a
licence in accordance with these regulations, be permitted to act as Customs
Broker through an employee duly qualified as per regulation 6, with the
approval of the Commissioner of Customs.
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(2)
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Notwithstanding
anything contained in sub-regulation (1), where a licence granted or renewed
under these regulations in favour of a person who has ceased to be in force
because of the death of that person, his legal heir, who is a major and a ‘H’
card holder, referred to in sub-regulation (7) of regulation 17, may be
permitted to work as a Customs Broker with the approval of the Commissioner
of Customs, and such legal heir shall be required to pass the examination
referred to in regulation 6 within a period of two years from the date of
demise of the original licensee.
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15.
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Engagement of persons qualified in the examination referred to in
regulation 6, etc. —
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(1)
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A
person who has qualified in the examination referred to in regulation 6 may
engage himself in the work relating to the clearance of goods through customs
on behalf of a firm or a company licenced under
regulation 7, provided that at any given time he shall not engage himself on
behalf of more than one such firm or company.
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(2)
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Any
change in the persons qualified in the examination referred to in regulation
6 and actually engaged in the work in the Customs Station on behalf of a licencee firm or
company shall be communicated forthwith by the firm or the company, as the
case may be, to the Deputy Commissioner of Customs or Assistant Commissioner
of Customs, and no new person other than ‘F’, ‘G’ or ‘H’ card holders, referred
to in sub-regulation (7) of regulation 17, shall be allowed to work in the
Customs Station as a duly authorised employee on
behalf of that firm or company.
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16.
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Inspection of accounts. — All records and accounts that
are required to be maintained under these regulations shall be preserved for
at least five years and shall be made available at any time for inspection of
officers authorised for this purpose.
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17.
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Employment of persons. —
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(1)
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A
Customs Broker may, having regard to the volume of business transacted by
him, employ any number of persons to assist him after verifying their
antecedent and identity at the declared address by using reliable,
independent, authentic documents, data or information :
Provided that the minimum educational
qualification of such persons so employed shall be 10+2, or equivalent.
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(2)
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Appointment
of a person referred to in sub-regulation (1) shall be made only after
obtaining the approval of the Deputy Commissioner of Customs or Assistant Commissioner
of Customs, as the case may be, who shall in granting approval, take into
consideration the antecedents and any other information pertaining to the
character of such person.
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(3)
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The
person referred to in sub-regulation (1) shall, within four attempts from the
date of his appointment, pass an examination conducted by the said Deputy
Commissioner of Customs or Assistant Commissioner of Customs, as the case may
be, and the examination shall be such as to ascertain the adequacy of
knowledge of such person regarding the provisions of the Act subject to which
goods and baggage are cleared through Customs.
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(4)
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Notwithstanding
anything contained in sub-regulation (3), a person who is employed under a
Customs Broker and who has passed the examination referred to sub-regulation
(3) may, on his appointment under any other Customs Broker, with the approval
of the Deputy Commissioner of Customs or Assistant Commissioner of Customs,
be exempted from passing of such examination.
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(5)
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Where the Customs Broker has authorised
any person employed by him to sign documents relating to his business on his
behalf, he shall file with the Deputy Commissioner of Customs or Assistant
Commissioner of Customs, as the case may be, a written authority in this
behalf and give prompt notice in writing if such authorisation
is modified or withdrawn.
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(6)
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A Customs Broker shall authorise
only such employee who has passed the examination referred to in regulation 6
of these regulations to sign declaration on the bills of entry, shipping
bills and annexure thereof.
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(7)
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The Deputy Commissioner of Customs or Assistant
Commissioner of Customs, as the case may be, shall issue a photo-identity
card to every person employed by a Customs Broker, —
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(i)
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in Form F in case he has passed the examination
referred to in regulation 6;
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(ii)
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in Form G , in case he has passed the examination
referred to in sub-regulation (3);
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(iii)
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in Form H , in case he has not passed the
examination referred to in sub-regulation (3);
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and every such person shall, at
all times when he transacts the work at the Customs Station, carry photo
identity card with him and produce it for inspection on demand by any officer
of the Customs Station.
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(8)
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The
photo identity card in Form H shall not be withdrawn from an employee of a
Customs Broker even if he fails to pass the examination referred to in
sub-regulation (3).
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(9)
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The
Customs Broker shall exercise such supervision as may be necessary to ensure
the proper conduct of his employees in the transaction of business and he
shall be held responsible for all acts or omissions of his employees during their employment.
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18.
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Revocation of licence or imposition
of penalty. — The Commissioner of Customs
may, subject to the provisions of regulation 20, revoke the licence of a
Customs Broker and order for forfeiture of part or whole of security, or
impose penalty not exceeding fifty thousand rupees on a Customs Broker on any
of the following grounds, namely :—
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(a)
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failure of to comply with any of the conditions of the bond executed by him
under regulation 8;
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(b)
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failure to comply with any of the provisions of
these regulations, within his jurisdiction or anywhere else;
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(c)
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committing any misconduct, whether within his
jurisdiction or anywhere else which in the opinion of the Commissioner
renders him unfit to transact any business in the Customs Station;
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(d)
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adjudicated as an insolvent;
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(e)
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of unsound mind; and
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(f)
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has been convicted by a competent court for an
offence involving moral turpitude :
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Provided that the imposition of penalty or any action
taken under these regulations shall be without prejudice to the action that
may be taken against the Customs Broker or his employee under the provisions
of the Customs Act, 1962 (52 of 1962) or any other law for the time being in
force.
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19.
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Suspension of licence. —
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(1)
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Notwithstanding
anything contained in regulation 18, the Commissioner of Customs may, in
appropriate cases where immediate action is necessary, suspend the licence of a Customs Broker where an enquiry against such agent is pending or
contemplated.
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(2)
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Where a licence is suspended under
sub-regulation (1), the Commissioner of Customs shall, within fifteen days
from the date of such suspension, give an opportunity of hearing to the
Customs Broker whose licence is suspended and may pass such order as he deems
fit either revoking the suspension or continuing it, as the case may be,
within fifteen days from the date of hearing granted to the Customs Broker :
Provided that in case the
Commissioner of Customs passes an order for continuing the suspension, the
further procedure thereafter shall be as provided in regulation 20.
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20.
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Procedure for revoking licence or
imposing penalty. —
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(1)
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The
Commissioner of Customs shall issue a notice in writing to the Customs Broker within a period of ninety days from the date of receipt of an offence
report, stating the grounds on which it is proposed to revoke the licence or
impose penalty requiring the said Customs Broker to submit within thirty days to the Deputy Commissioner of
Customs or Assistant Commissioner of Customs nominated by him, a written
statement of defense and also to specify in the said statement whether
the Customs Broker desires to be heard
in person by the said Deputy Commissioner of Customs or Assistant
Commissioner of Customs.
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(2)
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The Commissioner of Customs may, on receipt of
the written statement from the Customs Broker, or where no such statement has
been received within the time-limit specified in the notice referred to in
sub-regulation (1), direct the Deputy Commissioner of Customs or Assistant
Commissioner of Customs, as the case may be, to inquire into the grounds
which are not admitted by the Customs Broker.
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(3)
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The
Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the
case may be, shall, in the course of inquiry, consider such documentary
evidence and take such oral evidence as may be relevant or material to the
inquiry in regard to the grounds forming the basis of the proceedings, and he
may also put any question to any person tendering evidence for or against the
Customs Broker, for the purpose of ascertaining the correct position.
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(4)
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The
Customs Broker shall be entitled to cross-examine the persons examined in
support of the grounds forming the basis of the proceedings, and where the
Deputy Commissioner of Customs or Assistant Commissioner of Customs declines
to examine any person on the grounds that his evidence is not relevant or
material, he shall record his reasons in writing for so doing.
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(5)
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At the
conclusion of the inquiry, the Deputy Commissioner of Customs or Assistant
Commissioner of Customs, as the case may be, shall prepare a report of the
inquiry and after recording his findings
thereon submit the report within a period of ninety days from the date of
issue of a notice under sub-regulation (1).
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(6)
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The
Commissioner of Customs shall furnish to the Customs Broker a copy of the
report of the Deputy Commissioner of Customs or Assistant Commissioner of
Customs, as the case may be, and shall require the Customs Broker to submit,
within the specified period not being less than thirty days, any
representation that he may wish to make against the said report.
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(7)
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The
Commissioner of Customs shall, after considering the report of the inquiry
and the representation thereon, if any, made by the Customs Broker, pass such
orders as he deems fit either revoking the suspension of
the license or revoking the licence of the Customs Broker or imposing penalty
not exceeding the amount mentioned in regulation 22 within ninety days from the date of
submission of the report by the Deputy Commissioner of Customs or Assistant
Commissioner of Customs, under sub-regulation (5) :
Provided that no order for
revoking the license shall be passed unless an opportunity is given to the
Customs Broker to be heard in person by the Commissioner of Customs.
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21.
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Appeal by Customs Broker.- A Customs Broker, who is aggrieved by any order
passed by the Commissioner of Customs under these regulations, may prefer an
appeal under section 129A of the Act to the Customs, Central Excise and
Service Tax Appellate Tribunal established under sub-section (1) of section
129 of the Act.
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22.
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Penalty.- A Customs Broker, who contravenes any provisions of these regulations or who fails
to comply with any provision of these regulations shall be liable to a
penalty which may extend to fifty thousand rupees.
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23.
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Prohibition. —
Notwithstanding anything contained in these regulations, the Commissioner of
Customs may prohibit any Customs Broker from working in one or more sections
of the Customs Station, if he is satisfied that such Customs Broker has not fulfilled his obligations as laid
down under regulation 11 in relation to work in that section or sections.
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24.
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Membership of associations:- Each Customs Broker shall
enroll himself as a member of the Customs Brokers’ Association, if there is
one registered in the Customs Station and recognised
by the Commissioner of Customs.
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