11 April 2020
A company is making the export of courier services. Whether it is required to file the shipping bill with custom authorities. In general, whether the shipping bill is required in case of a supply of services?
11 April 2020
Dar Shobhit... What i have gathered from your query is that your client is rendering courier agency service and it is doing export of courier on behalf of cleint.
On the basis of the fact stated I am answering to your query -
The facility of imports and exports through courier mode is allowed only to those courier companies which are registered by the Customs. These courier companies are called "Authorized Couriers". These authorized courier companies file wich forms as prescribed by the authority which broadly contains the description of goods, rate, value etc. However, a regular Shipping Bill shall be filed for such categories of exports as are specified under the proviso to sub-regulation (3) of Regulation 6 of the Courier Imports and Exports (clearance) Regulations, 1998.
I hope the above would satisfy your query.
For any other doubt contact undersigned.
CA. Jayant Bothra ca.jayantbothra@gmail.com 9873-626-020