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 2010 courier Regulations cover the life of an authorised courier registration: how to apply, the conditions, how registrations under the 1998 set carry over, surrender and validity, the bond for each customs airport, the obligations, the grounds and procedure for suspension or revocation, and the penalty.
This article reads them as amended up to Notification No. 33/2026-Customs (N.T.) dated 31 March 2026 (in force 1 April 2026). That notification and the other amendments of 2022 to 2026 did not change regulations 7 to 14; the surrender and validity provisions were added earlier by Notification No. 85/2021-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.
An application for registration is made in Form I and the Commissioner may dispose of it within forty five days. The applicant must show assets of not less than twenty five lakh rupees. The bond carries security of ten lakh rupees (Mumbai, Delhi, Calcutta, Chennai) or five lakh rupees (other airports), for each customs airport. Revocation follows a written notice with not less than forty-five days for a defence, an inquiry, and a report to which the courier has not less than sixty days to respond. The penalty may extend to fifty thousand rupees.
Application and conditions (regulations 7 and 8)
7(1). Every person intending to operate as an Authorised Courier applies in Form I to the Principal Commissioner or Commissioner having jurisdiction over the Customs airport where goods are to be imported or exported. 7(2). The Commissioner may dispose of the application within forty five days of receipt.
8(1). The applicant must disclose, to the Commissioner's satisfaction, that he is financially viable, with a scheduled bank certificate or other acceptable proof of assets of a value not less than twenty five lakh rupees. 8(2). The electronic declaration for clearance is made by persons who have passed the examination in regulation 8 or 19 of the licensing regulations named in the text (the 2013 regulations; the current licensing set is the 2018 one, covered in our CBLR articles). A transition to 31 December 2011 was allowed. 8(3). The applicant undertakes to comply with the Act and rules, regulations, notifications and orders.
Scrutiny and registration (regulations 9 and 10)
On receipt, the Commissioner may make enquiries on the particulars and about the identity, bona fides and reputation of the applicant (regulation 9). Under regulation 10:
- 10(1) If satisfied, the Commissioner may register the applicant as an Authorised Courier.
- 10(3) and (4) A courier already registered under the 1998 Regulations is treated as registered under the 2010 Regulations only on compliance with the regulation 8 conditions, within a period not exceeding three months, extendable up to nine months by the Commissioner; this does not apply to the regulation 8(2) condition.
- 10(6) The Commissioner may reject an application if the applicant has been convicted in any court or has criminal proceedings pending.
- 10(7) A registered courier transacts business at other Customs airports subject to an intimation in Form J to the Commissioner of the airport where he intends to transact business.
- 10(9) The Commissioner may, for reasons recorded in writing, review a registration by order.
Sub-regulations (2), (5) and (8) were omitted in 2021.
Surrender and validity (regulations 10A and 10B)
- 10A. A courier may surrender the registration by written application to the Commissioner who granted it. The Commissioner may revoke if (a) all dues to the Central Government are paid and (b) no proceedings are pending.
- 10B(1) A registration is valid unless and until revoked.
- 10B(2) An Authorised Courier inactive for a continuous period of one year has the registration deemed invalid from the first day after the year. "Inactive" means no customs business during the year, excluding any suspension under regulation 13.
- 10B(3) Within ninety days from the first day of deemed invalidation, the courier may apply in Form K with a fee of fifteen thousand rupees for renewal.
- 10B(4) Within one month of receipt, subject to regulation 10, the Commissioner may renew if performance has been satisfactory, including no complaints of misconduct or non-compliance with regulation 12, and the applicant is otherwise eligible.
Bond and security (regulation 11)
11(1). The Commissioner requires a bond with security of ten lakh rupees at the major international airports of Mumbai, Delhi, Calcutta and Chennai and five lakh rupees at other airports, in the form of cash deposit or bank guarantee, in the Commissioner's name, for complying with the Act and the rules and regulations. The bond also provides that the applicant will 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.
11(2). A courier registered under regulation 10 or who has intimated in Form J furnishes the bond and security for each of the Customs airports.
Obligations (regulation 12)
An Authorised Courier shall:
- obtain an authorisation from each consignee or consignor to act as agent. Proviso: for import of documents, gifts and samples, and low value dutiable consignments (filed in CBE-XI, CBE-XII or CBE-XIII), the authorisation may be obtained at the time of delivery, subject to production of the consignor's authorisation at the pre-clearance stage and retention of the consignee's authorisation for one year or until the date of audit by Customs, whichever is earlier;
- file electronic declarations through a person who has passed the examination in regulation 8 or 19 and is duly authorised under section 146 of the Act (a transition to 31 December 2011 was allowed);
- advise the consignor or consignee to comply with the Act and report non-compliance to the Assistant or Deputy Commissioner;
- verify the antecedents, IEC number, identity and functioning at the declared address of the client using reliable, independent, authentic documents, data or information;
- exercise due diligence on the correctness and completeness of information submitted;
- not withhold information communicated by customs from a consignor or consignee entitled to it;
- not withhold information from the Assessing Officer;
- not attempt to influence any officer by threat, false accusation, duress, inducement, promise, gift or favour;
- maintain records and accounts as directed for a period of five years and submit them for inspection; and
- abide by all the provisions of the Act and rules, regulations, notifications and orders.
Suspension or revocation (regulation 13) and procedure (regulation 13A)
13(1). The Commissioner may revoke the registration and order forfeiture of security if the courier (a) fails to comply with the bond conditions under regulation 11, (b) fails to comply with the regulations, or (c) commits misconduct which renders him unfit to transact business at the Customs airport. If a ground cannot be prima facie established without an inquiry, the Commissioner may conduct one and suspend the registration meanwhile; if no ground is established the registration is restored.
13(2). The courier, or an officer authorised by the Chief Commissioner, may represent in writing to the Principal Chief Commissioner or Chief Commissioner within sixty days of communication of the order.
13A (procedure).
| Step | Rule |
|---|---|
| (1) | Written notice stating the grounds; the courier submits a written statement of defence within the time specified, not less than forty-five days, and says whether he wants a personal hearing |
| (2) | The Commissioner may direct the Deputy or Assistant Commissioner to inquire into the grounds not admitted within a period of three months from the order of suspension or the initiation of the inquiry |
| (3) and (4) | The inquiry officer considers documentary and oral evidence; the courier may cross-examine, and refusal for irrelevance is recorded in writing |
| (5) | A report recording findings is prepared |
| (6) | The courier gets a copy of the report and a period, not less than sixty days, for a representation |
| (7) | The Commissioner passes such orders as he deems fit after considering the report and representation |
Penalty (regulation 14)
An Authorised Courier who contravenes any provision, abets a contravention, or fails to comply with a provision he was obliged to comply with, is liable to a penalty which may extend to fifty thousand rupees.
If a courier keeps records for less than five years, the Commissioner may issue a notice under regulation 13A, and a penalty may follow under regulation 14. Our legal consultation team can prepare the defence.
Need help with courier registration or a notice?
If you are applying for registration, renewing after inactivity or responding to a notice to revoke, our legal consultation team can help prepare the application, bond and defence within the periods the regulations give.
Key takeaways
- Apply in Form I; assets of at least twenty five lakh rupees are needed.
- A year of inactivity makes the registration deemed invalid; renew in Form K within ninety days.
- Security is ten lakh or five lakh rupees for each Customs airport, in cash or bank guarantee.
- Revocation follows notice, defence, inquiry and report; a representation lies within sixty days.
- The penalty may extend to fifty thousand rupees.
Read next
- Regulations 1-3: scope and exclusions
- Regulations 7-14 of the Courier Imports and Exports (Clearance) Regulations, 1998
- Sections 83 and 84 of the Customs Act
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.