Regulations explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Regulations 7 to 14 of the Courier Imports and Exports (Clearance) Regulations, 1998 set the entry and exit rules for an authorised courier: how to apply for registration, what financial proof is needed, how the registration lasts or lapses, the bond and security for each customs station, the obligations the courier owes, and the grounds and procedure for deregistration.
This article reads them as amended up to Notification No. 34/2026-Customs (N.T.) dated 31 March 2026 (in force 1 April 2026). The amendments of 2023 and 2026 did not change regulations 7 to 14; the surrender and validity regulations were inserted earlier by Notification No. 86/2021-Customs (N.T.) dated 27 October 2021. Later notifications should be checked, because no official consolidated text exists; this reading is from a TaxClue consolidated reading text. The Act-level source is in sections 83 and 84 of the Customs Act.
A courier applies in Form A to the Principal Commissioner or Commissioner, shows assets of not less than twenty five lakh rupees, and on registration works at any customs station on intimation. A registration stays valid until revoked, but is deemed invalid after one year of inactivity, with renewal within ninety days in Form A1 on a fee of fifteen thousand rupees. The bond carries security of ten lakh rupees (Mumbai, Delhi, Calcutta, Chennai) or five lakh rupees (other airports and land customs stations), furnished for each customs station.
Application for registration (regulation 7)
7(1). Every person intending to operate as an authorised courier makes an application in Form A to the Principal Commissioner or Commissioner of Customs having jurisdiction over the area from where the goods are to be imported or exported.
7(2). An authorised courier registered under regulation 10(1) may transact business in all customs stations in the country, subject to an intimation in Form A to the Commissioner having jurisdiction over the customs station where he has to transact business.
Conditions to be fulfilled (regulation 8)
8(1). The applicant shall disclose, to the Commissioner's satisfaction, that he is financially viable, with a certificate from a scheduled bank or other proof acceptable to the Commissioner showing possession of assets of a value not less than twenty five lakh rupees.
8(2). Declarations for clearance of imported or export goods shall be made by persons who have passed the examination referred to in regulation 8 or regulation 19 of the Customs House Agents Licensing Regulations, 2004. A transition period of six months from publication was allowed. The 2004 regulations have since been rescinded; the broker examination is now under the 2018 set, covered in our Customs Brokers Licensing Regulations articles.
Scrutiny and registration (regulations 9 and 10)
On receipt of the application, the Commissioner may make enquiries to verify the particulars and such other enquiries as he deems necessary, including about the identity, bona fides and reputation of the applicant (regulation 9). If satisfied that the applicant fulfils the requirements, the applicant may be registered as an authorised courier (regulation 10(1)). The rest of regulation 10 was omitted in 1999 and 2021.
Surrender (regulation 10A)
Inserted by Notification No. 86/2021: an authorised courier may surrender the registration by a written application to the Commissioner who granted it. On receipt, the Commissioner may revoke the registration if (a) all dues payable to the Central Government under the Act, rules or regulations are paid and (b) no proceedings are pending.
Validity and renewal (regulation 10B)
- 10B(1) A registration is valid unless and until revoked.
- 10B(2) Despite that, an authorised courier found inactive for one year has the registration deemed invalid from the first day after the year ends. "Inactive" means transacting no customs business during a continuous period of one year, excluding any period of suspension under regulation 14. The first year was computed from the date the 2021 amendment came into force.
- 10B(3) Within ninety days from the first day of deemed invalidation, the courier may apply in Form A1 with a fee of fifteen thousand rupees to the Commissioner who granted the registration, for renewal.
- 10B(4) Within one month of receiving the application and fee, and subject to regulation 10, the Commissioner may renew if satisfied that performance has been satisfactory, with no complaints of misconduct including non-compliance with regulation 13 obligations, and that the applicant remains eligible for grant.
Example: Gomti Express Couriers handles no customs business for a year. The registration is deemed invalid from the day after that year ends, and it has ninety days to apply in Form A1 with fifteen thousand rupees.
Bond and security (regulations 11 and 12)
11. The Commissioner requires the applicant to enter into a bond in such form, with security of:
| Location | Security |
|---|---|
| Major international airports of Mumbai, Delhi, Calcutta and Chennai | Ten lakh rupees |
| Other airports and land customs stations | Five lakh rupees |
The security is in cash or in the form of postal security, bank guarantee or National Savings Certificate, in the name of the Commissioner, for complying with the Act and the rules and regulations. The bond also provides that the applicant agrees to pay duty not levied or short levied, with interest if applicable, on goods cleared by the courier, if in the opinion of the Assistant or Deputy Commissioner it cannot be recovered from the importer or exporter.
12 (no heading in the copy). An authorised courier registered under regulation 10 or having intimated in Form A shall furnish the bond and security for each customs station. A courier that expands to several stations therefore furnishes security at each, which is a cost to plan; our legal consultation team can help structure the registration and bond for a multi-station operation.
Obligations (regulation 13)
An authorised courier shall:
- (a) obtain an authorisation from each consignee (import) or consignor (export) to act as agent for clearance. Proviso: for import consignments with a declared value of ten thousand rupees or less, it may be obtained at the time of delivery;
- (b) advise the client to comply with the Act, rules and regulations and report non-compliance to the Assistant or Deputy Commissioner;
- (c) exercise due diligence on the correctness and completeness of information submitted to the proper officer;
- (d) not withhold information communicated by an officer, relating to assessment and clearance (imports) or inspection, examination and clearance (exports), from a client entitled to it;
- (e) not withhold such information from the Assessing Officer;
- (f) not attempt to influence an officer by threat, false accusation, duress, inducement, promise of advantage, gift or favour;
- (g) maintain records and accounts as directed by the Assistant or Deputy Commissioner and submit them for inspection;
- (h) file declarations through a person who has passed the examination referred to in regulation 8 or 19 of the 2004 CHA regulations and is authorised under section 146 (with a six-month transition);
- (i) verify the antecedents, IEC number, identity of the client and functioning at the declared address using reliable, independent, authentic documents, data or information; and
- (j) not sub-contract or outsource functions required or permitted under the Regulations without the written permission of the Commissioner.
Deregistration (regulation 14)
14(1). The Commissioner may revoke the registration and order forfeiture of security on any of these grounds: (a) failure to comply with the bond conditions under regulation 11; (b) failure to comply with any provision of the Regulations; (c) misconduct, within or outside his jurisdiction, which in the Commissioner's opinion renders the courier unfit to transact business at a customs station.
- First proviso. No revocation without a notice informing the courier of the grounds, an opportunity to make a written representation, and a further opportunity of being heard if desired.
- Second proviso. If the Commissioner considers the grounds cannot be prima facie established without an inquiry, he may conduct one and suspend the registration meanwhile; if no ground is established the registration is restored.
14(2). An authorised courier, or an officer of customs authorised by the Chief Commissioner, aggrieved by the Commissioner's order may represent in writing to the Principal Chief Commissioner or Chief Commissioner within sixty days of communication of the order. The Chief Commissioner disposes of the representation after giving the parties an opportunity of being heard.
Need help with courier registration?
If you are setting up a courier business, expanding to new customs stations or facing a notice to revoke registration, our legal consultation team can guide you on registration, bond and security, and the representation route.
Key takeaways
- Apply in Form A to the jurisdictional Commissioner; intimate in Form A at other stations.
- Show assets of not less than twenty five lakh rupees.
- Registration lasts until revoked, but a year of inactivity makes it deemed invalid; renew in Form A1 within ninety days with fifteen thousand rupees.
- Furnish a bond and security of ten lakh or five lakh rupees, for each customs station.
- Obligations include authorisation from clients, client verification, record keeping and no outsourcing without permission.
- Deregistration needs notice and a hearing; a representation to the Chief Commissioner lies within sixty days.
Read next
- Regulations 4-6: packing, import clearance, re-export and export
- Regulations 7-14 of the Courier (Electronic Declaration and Processing) Regulations, 2010
- Regulations 1-3: scope and definitions
Disclaimer: Based on the customs regulations named above as published on the CBIC Tax Information Portal or in the Gazette and, for sets amended since 2023, the amending notifications (read through a TaxClue consolidated reading text; no official consolidated text exists), as consulted on 3 October 2026. Later notifications, fees and the Customs Act, 1962 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.