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Regulatory

Country Information-India (Domestic Requirements)

For all your Regulatory enquiries, you may contact us .

The following are guidelines to assist you in completing regulatory formalities for your domestic shipments within India. The data is correct to the best of our knowledge. However, Blue Dart Express Limited will not be responsible for any omissions or changes in procedures at the time of shipment

General Requirements
- Any commercial shipment picked up for transit on our Ground/Air network should have:

  1. Four copies of invoice (1 original + 3 copies).
  2. The CST & TIN/LST nos of the consignor and consignee mandatory
  3. Shipments consigned to individuals who do not have CST & TIN/LST nos, a declaration from the consignee that the goods are not for sale and for personal consumption is a must.

Specific Requirements

 
Specific Requirements

S.No

State

Inbound Sales Tax form

Issued by

Validity of Form

Entry Tax

Outbound sales tax forms

Remarks

Refer End Notes

1.

Andhra Pradesh

From X

 

NA

Yes

Form X

Tin no of consignee is must on invoices

Note 1

2.

Andaman Nicobar

NA

 

 

No

NA

 

 

3.

Arunachal Pradesh

NA

 

 

Yes

NA

Invoices must have Apstnos

Note 2

4.

Assam

VAT Form 61/62

Shipper

Form 61- 180daysForm 62- 2 months (From issuing Date)

Yes

Form 63

Form 62 for personal shipments

Note 3

5.

Bihar

VAT form D-IX

Shipper

NA

No

Vat form D-X

Form not required if value of the shpt is less than Rs. 10000

Note 4

6.

Chandigarh

NA

 

 

 

NA

 

Note 5

7.

Chattisgarh

Form 60

Shipper

 

No

 

Form 60 is must for personal shipments

Note 6

8.

Dadra & Nager Haveli

NA

 

 

 

 

 

 

9.

Daman & Diu

NA

 

 

 

 

 

 

10.

Delhi

NA

 

 

 

 

 

 

11.

Goa

NA

 

 

 

 

 

 

12.

Gujarat

Form 403

Shipper

 

No

Form 402

 

Note 7

13.

Harayana

Form 38

Shipper

As per dates mentioned on the form

No

Form 38

Form not required if value of the shpt is less than Rs. 25000

Note 8

14.

Himachal Pradesh

HP permit-26

Shipper

30 days from the date of issue

No

HP Permit-26

 

Note 9

15.

Jammu & Kashmir

Vat form 65

 

NA

Yes

NA

Form not required if value of the shpt is less than Rs. 5000

Note 10

16.

Jharkhand

JVAT 504G

Shipper

As per the dates printed on the forms

 

JVAT 504B

 

Note 11

17.

Karnataka

N A

 

 

 

Vat form 505 or (Form 515)

 

Note 12

18.

Kerala

Form 16

 

 

No

Form 15/27B

 

Note 13

19.

Lakshdweep

NA

 

 

 

NA

 

 

20.

Madhya Pradesh

Form 49/50

 

Yes

Yes

NA

Form 50 for personal shipments

Note 14

21.

Maharashtra

NA

 

 

 

NA

Octroi is applicable

Note 15

22.

Manipur

ST-35/ ST 37

Shipper

Valid for 120 days from date of issue

 

ST 36

Form 37 is for personal shipments

Note 16

23.

Meghalaya

VAT form 40

Shipper

Valid for 90 days from date of issue

 

Vat Form 37

NA

Note 17

24.

Mizoram

Vat form 33

 

Valid for 30 days from date of issue

 

 

 

Note 18

25.

Nagaland

Form XVI

Shipper

NA

 

 

 

Note 19

26.

Orissa

Vat form XXXII

Shipper

31st march of every year

Yes

FORM XXXII

Form 402 a must for unregistered clients/entry tax applicable for such shipments

Note 20

27.

Pondicherry

NA

 

 

 

NA

 

 

28.

Punjab

NA

 

 

Yes

NA

 

Note 21

29.

Rajasthan

Vat Form 47

Shipper

Three years from the date of issue

Yes

Vat form 49

 

Note 22

30.

Sikkim

Vat form 25

Shipper

6 months from the date of issue

No

NA

 

Note 23

31.

Tamil Nadu

NA

 

 

 

Form JJ

 

Note 24

32.

Tripura

Vat form XXVI

Shipper

NA

 

Form 26

Na

Note 25

33.

Uttar Pradesh

Form 31/38/39

Shipper

Series as per Notification of Sales Tax Authorities

 

NA

From 39 is for personal shimpents

Note 26

34.

Uttaranchal

Form 16/17

Shipper

One Month from the date of issue

 

NA

 

Note 27

35.

West Bengal

Vat form 50

Shipper

One year from the date of issue

 

Vat Form 51

 

Note 28<>

 

Notes:

  1. Andhra Pradesh

    TIN No of consignee is must on all invoices and shipments send to Andhra Pradesh, If shipment is send to an unregistered dealer then shipper formal declaration is must. Entry Tax is applicable in Andhra Pradesh. Invoice must have APST NOS.

    Outbound Shipments Form X is mandatory It is used by the concerned Circle Sales Tax Office to the consignor, which is handed over to our pickup staff along with the invoice at the time of pickup Shipments travelling without Form X are liable to be impounded and penalized TIN No. of the consignee is must on invoices.
    Exempted Shipments
    All shipments not featuring in the list given below are exempted from payment of Sales Tax and do not require Form X

    Inbound Shipments
    Items That Rquire Form X
    Form X is mandatory for select shipments travelling to Andhra Pradesh. A list of such shipments is appended below for reference. Timber and logs cut into sizes such as beams, raffers and planks All pulses and dal i.e. Green gram, Black gram, Gulab gram, Tur dal, Masur dal, Moth daland Kesari dal, the import these stuff would be under 14A and 15 III Schedule of APGST Act. Electrical goods such as Electrical wires, Switches and Switch bozes , all kind of Bulbs and lights, Washing machine, transformers and generators Part and accessories of automobiles and automobile spare parts, including spare of Tractors and bulldozers.
    All kind of foot wear including plastic footwear, Spares of shoes, shoe polishes of All kind, polish brushes and shoes horns Paper of all kinds i.e. raw paper rolls / bundles , Beedi leaves Iron and steel The Form is a self-declaration from th shipper giving details of the Shipment With description and Value of the goods Copy of the form is to be submitted at the check post.
    In the absence of CST & TIN/LST numbers of the Consignee Invoice carrying Central Sales Tax of 10% is acceptable If TIN No. is not available entry tax needs to be paid.
  2. Arunachal Pradesh

    Invoice must have APST No.FOR SHIPMENTS TRAVELLING TO ARUNCHAL PRADESH

  3. Assam

    Sales Tax Form 61 is required for all Inbound shipments
    - All Commercial shipments including Stock Transfers, irrespective of the value require to travel under Form 61
    - All Non commercial shipments irrespective of the value require to travel under Form 62
    - After procuring the form from the sales tax department the consignee sends this to consignor. The form is to be collected from the shipper at the time of pick up.
    - The Form needs to bear the seal and signature of the Shipper, Consignee and the sales tax authorities of Assam. With out the seal and signature of any one mentioned above the form is considered to be invalid
    Exempted Shipments:
    - All personal shipment destined to the state of Assam is exempt from payment of Sales Tax except
    >Very high value shipments
    >Large quantities of a said product for instance 10 computers consigned to an individual
  4. Bihar

    Outbound shipments
    - Form D X is required for shipments traveling out of Bihar.

    Inbound shipments
    - All commercial shipments must travel under Form No. D IX also known as Bihar road permit.
    - Bihar Sales Tax Department issues this form to all registered dealers
    - After procuring the form from the sales tax department the consignee sends it to the consignor who will handover the same along with other paperwork's to our pickup staff
    - The Form needs to bear the seal and signature of the Consignee and the sales tax authorities of Bihar. With out the seal and signature of any one mentioned above the form is deemed invalid.
    - Required affidavit copy for shipments consigned to unregistered dealer.

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  1. Chandigarh

    Inbound Shipments:
    - No specific requirement for shipments traveling to Chandigarh.
    - jet courier and cargo services CAR office delivers shipments at Mohali, which falls under Punjab, with proper invoice having TIN Nos.
    - jet courier and cargo services CAR office delivers shipments at Panchkula, which falls under Haryana. Hence paperwork requirement is same as for Haryana, which will be dealt separately.
  2. Chhatisgarh

    Inbound shipments
    - All commercial shipments for Chhatisgarh must have TIN NOS OF SHIPPER & CONSIGNEE.
    - All non commercial shipments for Chhatisgarh must have Form No. 60. Sales tax department issues this form to the applicant in Chhatisgarh. All shipments must travel with 3 copies of invoices.
    -After procuring the Form from the sales tax department the consignee sends this to consignor. The form is to be collected from the shipper at the time of pick up.
    - The Form needs to bear the seal and signature of the Shipper, Consignee and the sales tax authorities of Chhatisgarh. With out the seal and signature of any one mentioned above the form is considered to be invalid.
  3. Gujarat

    Inbound shipments
    - Form 403 is required for shipments traveling to Gujarat. Octroi is not applicable in Gujarat.

    Out bound shipments
    - Shipments traveling out of Gujarat must be accompanied by Form 402
    - The Form is a self declaration from the shipper giving details of the shipment with description and Value of the goods. A copy of the form is to be submitted at the check post while the Shipment is being taken out of the state.
    - If the shipments are found to be traveling without Form 402 the same are liable to be seized and penalty levied.
  4. Harayana

    Inbound Shipments:
    -Vat Form38 (Inward) is a must for all Inbound Commercial shipments valued over Rs.24,999/-
    - The Consignee has to procure the forms from the sales tax authorities and has to send the same to the shipper which should be handed over to the pickup staff. Seal and signature of the Consignee, the Shipper and the Sales tax authorities of Haryana, is must.
    - Form 38 is in two parts - original and counterfoil. The consignee after procuring the form has to fill his Sales tax registration details on the original and have it sent to the Shipper.
    - At the time of dispatch of the goods the shipper has to fill in the consignment details with value. While the shipment is taken into the state limits of Haryana, the transporter has to fill the vehicle details on the same original foil.
    - At the time of delivery the original form is to be delivered to the consignee who in turn has submit the same to the sales tax authorities for computation of tax. The counter foil is retained by the consignee after all details mentioned on the original form are copied on the counter foil.
    - Shipments traveling to Haryana as stock transfer or consigned to an individual with value of Rs 25,000 or more require Form 38.
    - Any Shipment no matter what the content, with value of Rs 24,999 or less is exempted from Sales tax. But declaration from consignee helps in clearance at checkpost.

    Outbound Shipments:
    -Vat Form 38 (Outward) is a must for all outbound commercial shipments without a value limit.
  5. Himachal Pradesh

    For Himachal Pradesh we need Consignees CST which is always 4 digits number. For non registered Consignee we need the Purchase order copy for clearance. Form 26 is obtained en route while entering Himachal Pradesh
  6. Jammu & Kashmir

    Inbound Shipments:
    - VAT Form 65 is a must for all Inbound commercial shipments valued over Rs 4999.
    - The Carrier needs to ensure the Sales tax nos are correctly and clearly mentioned while filling the VAT65 Form.
    - At the time of delivery one copy of the form is to be endorsed by the consignee and handed over to the carrier who has to submit the same back at the point of issuance of the form.
    - Entry tax is applicable. Even Govt. organizations are not exempted from payment of Entry Tax.
  7. Jharkhand

    Inbound shipments
    - Jharkhand FORM JVAT 504G is a must for all Commercial shipments consigned to Jharkhand.
    - The FORM JVAT 504G is issued by the sales tax department to all registered dealers.
    - The FORM JVAT 504G is must be collected by the consignor and sent to the consignee, who will handover the same to Blue Dart Express Limited pickup staff along with the Invoice.
    - The form JVAT 504 G should bear the seal and signature of the Consignee and the sales tax authorities.
    - Any FORM found with out the seal and signature of any one mentioned above could result in the Permit being considered as invalid.
    - TIN no and PAN is a must on the FORM JVAT 504G .
    - Affidavit copy is required for the Shipment to the individual.

    Out bound shipments
    - Commercial shipments with a value of over Rs.50000 picked up for delivery within the state must travel only under a Jharkhand JVAT FORM 504B which is issued by the Jharkhand Commercial Taxes Department
    - However, all commercial shipments irrespective of the value picked up for delivery outside the state must travel under a Jharkhand FORM JVAT 504B.
  8. Karnataka

    Inbound shipments
    - All shipments addressed to individuals who do not have TIN number, a declaration from the consignee that the goods are not for sale and for personal consumption is a must.
    - Although no Form is required for shipments consigned to Karnataka the TIN & CST nos is mandatory. Any shipment found traveling without the required sales tax numbers is liable to be sized by the authorities and a penalty equivalent to 37.5% of the invoice value can be levied.
    - Only incase of shipments that need to be returned back to Karnataka for whatever reason, Form 515 and a declaration is required from the consignor. The consignee in Karnataka will have to send the form to the shipper
    - Entry tax is not applicable in Karnataka.

    Outbound Shipments
    - Any commercial shipments travelling as a sale should have the Invoices with TIN Nos.
    - For all others moving outside the state but not as a sale - like a stock transfer or being sent for repairs - Form 515/505 is a must.
  9. Kerala

    Out bound shipments (form 15 is must)
    1. Four copies of commercial invoice with the TIN & CST nos. of the shipper.
    2. In the absence of invoice., ie., if the shpt travels out only with a delivery challan (or) stock transfer memo, Form 15/27B Form 15/27B is in triplicate, serially machine numbered and marked original, duplicate & triplicate. The consignor obtains the form from Kerala sales Tax authority with their seal. Original is submitted to assessing authority, by the shipper, duplicate submitted to Blue Dart Express Limited/carrier accompanies the shipment along with other paperwork and handed over to consignee at destination and triplicate retained by the consignor.
    3. Form 27-b is a mandatory requirement for all the goods comes out of the State.

    Inbound shipments (form 16 is must)
    1. Four copies of Commercial invoice is required. The invoice should be in original (or) carbon copy. No fax/photocopy are accepted. FORM 16 duly filled in should accompany with the shipment.
    2. For registered dealers, the TIN & CST Nos. of the c'nee to be mentioned in the invoice itself. (The c'nee should be a dealer of the goods imported).
    3. For unregistered dealers (or) individuals, ie, if they are importing goods for their own use, Form 16 (Certificate of ownership)should be submitted, which can be procured from the comml./sales Tax office.
    4. Irrespective of value shipments must be forwarded with duly filled sealed and signed FORM 16. Individual/Personal shipments must be forwarded along with FORM 16 and identity proof.

    Note:
    If the form 16 is not produced (or) not countersigned by an officer, goods will be detained by the regulatory authorities demanding to pay security deposit the %age of which varies for various commodities as mentioned below:
    Ex;- For Computer goods 8 %
    For electronic/electrical goods 25 %
    For Mobile phones 25 %
    For photocopy/fax machines 25 %
    For readymade garments 8 %
    For medial equipments 25 %
    For Furnitures 25 %
    5. For Central/State government depts & institutions, self-signed Form 16 is required with the seal & sign of the Officer along with a copy of Purchase order.
    6. Advance Tax to be paid for the following commodities at the rate mentioned against each item. If is computed from the value of the goods + freight charges + a gross profit @ 5% of the total value.
 

Commodities

Rate of Tax

Marble Slabs and Tiles

20%

Granite Slabs and Tiles

20%

Ceramic Floor and Wall Tilesincluding vitrified tiles

20%

Lift, Elavators and Escalators

12.50%

Glass Sheets

12.50%

Cuddapah Stones,Kotta Stones, any other similar stones and slabs

12.50%

Readymix Concrete

12.50%

Generator whether assembled or not

12.50%

Timber

12.50%

Live Chicken and Chicken meat

12.50%

Petroleum Products other than LPG

12.50%

Paints

20

  1. 7. For the goods imported from the other countries, original invoice, photocopy of bill of entry and original/carbon copy of delivery challan from the clearing & forwarding agent should be produced


    SPECIMEN COPY OF FORM-16 : THE KERALA VALUE ADDED TAX RULES,2005
    FORM NO. 16

    CERTIFICATE OF OWNERSHIP
    [See Rules 58 (18)]

    1. Full name and address of the person who owns the goods. :

    2. Details of the goods transported
    a. Number of Packages/cases/bundles/
    bags etc. :
    b. Weight :
    c. The value of the goods estimated :

    3. Extent of agricultural holdings with Suvey No. of the person mentioned :
    in item (1)

    4. The name of the place to which the : goods are transported.

    5. The name and the No. of the vehicle/vessel through which the :
    goods are transported.

    6. The place from which the goods are transported :

    7. The purpose for which the goods : are transported

    8. If for sale the name and address of the person to whom he (the owner of :
    the goods) usually sell goods (if the purchaser is a registered dealer, the registration certificate No. and the officer in which is registered should also be given)

    DECLARATION

    I/We .....................declare that to the best of my/our knowledge that the information furnished above is true and correct.


    Place:                 Name and Signature of the owner
                                   of the goods
    Date :

    Note : In case when the value of the goods exceeds Rs.5000/- this certificate should be counter signed by an officer of the Commercial Taxes Department of not below the rank of an assessing authority, with name, designation and office seal.

  2. Madhya Pradesh

    Inbound shipments
    - Form 49 is mandatory for commercial shipments traveling to Madhya Pradesh has been changed to form 49 since July 2006.
    - Form 50 is mandatory for personal/ non commercial shipments traveling to Madhya Pradesh.
    - Entry tax is applicable for Madhya Pradesh.
    Note: Shipments exempted from payment of Entry Tax or Sales Tax forms are as under:

GOODS EXEMPTED FROM TAX
(effective from 13-03-2000)

 

Sr. No
(1)

Description of goods
(2)

Conditions and exceptions subject to which exemption has been allowed
(3)

1

Agricultural implements as specified by the State Government by Notification in the Official Gazette

 

3

All kinds of roofing tiles and ridges excepting Mangalore, Bagra, Kusner and similar superior roofing tiles and ridges.

 

3

Articles used by physically handicapped persons, namely - (i) Artificial limbs (ii) Crutches, (iii) Calipers, (iv) Corrective shoes (v) Various kinds of spinal braces (vi) Wheel chairs (vii) Denis brown (viii) Various kinds of splints.

 

4

Fabrics on which Additional Excise Duty is levied or leviable under the Central Excise and Tariff Act, 1985 (No.5 of 1986) and all varieties of khadi cloth, handloom, cloth but excluding silk, silk cloth and hessian cloth.

 

5

Besan and chuni of pulses, atta, maida, suji, rawa, daliya, flour, husk and bran of cereals and pulses.

 

6

Biogas plants

 

7

Book, Almancs, panchangs, drawing books, exercise books, periodicals and journals.

 

8

Braille writer, braille shorthand writer, braille watch, braille writing frame, braille mathematical instruments, braille globes and maps (Geography), braille thermometer, braille lectometer and braille barometer.

 

9

Charkgha including Amber Charkha and its parts including wooden and rubber parts, implements used in the production of Khaddar or Khadi as defined in clause (b) of section 2 of the Madhya Pradesh Sales of Khaddar Act, 1953 (X of 1953), Handlooms including pit looms frame looms, light shuttle looms and paddle looms.

 

10

Condoms and contraceptives

 

11

Cowdung and products thereof

 

12

Curd, lassi, butter milk, fresh milk excluding sweetened and coloured milk sold in sealed containers.

 

13

Electrical energy

 

14

Sugar and khandsari on which additional excise duty is levied or leviable under the Central Excise and Tariff Act 1985 (No.5 of 1986), excluding mishri, chironji and batasha.

 

15

Tobacco manufactured or unmanufactured, cured or uncured and tabacco, products including cigarettees, cigars, cheroots and bidis, on which additional excise duty is levied or leviable under the Central Excise and Tariff Act, 1985 (No 5 of 1986) and gudakhu.

 

16

Fresh vegetables (Including potatoes and onion), Ginger (excluding dried ginger), Garlic, Singhada, Fresh fruits, Fresh flowers and sugar cane.

 

17

Frozen and liquid semen of cattle

 

18

Goods on which duty is or may be levied under the Madhya Pradesh Excise Act 1915 (No.2 of 1915) other than medicinal and toilet prearations specified for the time being in the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (No.16 of 1955).

 

19

Human blood and human blood plasma, pace makers and artificial valve used in human hearts

 

20

Kumkum, Sindoor, all kinds of bangles (excluding those made of Ivory, Gold or Silver) Bichhia, Mangal Sutra of the value not exceeding Rs. 500/-, Bindi made of plastic or lac, Kajal, Mehandi, Rakhi or ornaments of Kathir, German Silver or Aluminium

 

21

Newsprint

When sold by a dealer registered under the Act to a newspaper establishement holding a certificate issued by the dictorate of Public Relations, Madhya Pradesh, to the effect that the news paper establishment is publishing a newspaper and such establishment furnishes a declaration to the effect that the newsprint being purchased is for the publication of the newspaper according to their certified circulation.

22

Nipples made of rubber and Feeding Bottles with rubber nipples

 

23

Organic manure

 

24

Philatelic stamps, kites

 

25

Products of such village industries as the State Government may by notification specify

When sold by producer and/or organisation certified for the purpose by Khadi and Village Industries Commission constituted under the Khadi and Village Industries Commission Act, 1956 (No.61 of 1956) or the Madhya Pradesh Khadi and Gramodhyog Board constituted under the Madhya Pradesh Khadi Tatha Gramodhyog Adhiniyam, 1978.

26

Quinine

 

27

Renewable energy devices or equipments that is to say
i. Flat plat solar collectors
ii. Concentrating and pipe type solar collectors
iii. Solar cookers,
iv. Solar water heaters
v. Solar crop driers and systems
vi. Solar air/gas/fluid heating system
vii. Solar refrigeration, cold storages and air conditioning system
viii. Solar stills and desalination systemix. Solar pumps based on Solar Thermal and Solar photovoltaic conversionx. Solar power generating systems
xi. Solar ohoto voltaic modules and panels for water pumping and other applicatins
xii. Windmills and any specially designed devices which run on windmills
xiii. Any special devices including electricity generators and permps running on wind energy
xiv. Bio-gas engines and bio-gas plant and accessories and equipments connected therewith for utilising energy from bio-gas.
xv. Agrigultural and Municipal waste conversion devices producing energy from biomass
xvi. Equipment for utilising ocean waves
Hydrams or Hydraulic ram or similar other devices using energy derived from flowing or stored up water

 

28

Salt

 

29

Sirali, bageshi, baroo, date leaves, baskets made out of such leaves, tattas, fans, curtains, mattings and other goods made thereof, handmade sooma and germa, handmade barahi of leather, utensils and decorative articles made of bamboo and fibrous plant like sabai, shisal etc. muddas made of sarkanda, done and pattal, phool bahari jhadoo and earthenware made by kumhars (potters)

 

30

(i) Seeds, plants and bulbs of vegetables, grass, fruits and flowers other than methi, dhanya and the seeds which are covered by the term 'oilseeds' specified in Sec14(vi) of the Central Sales Tax Act, 1956 (No.74 of 1956).
(ii) Certified seeds and truhfully treated seeds.

 

31

Unbranded bread, eggs, meat, livestock, poultry, fish and fish seed.

 

32

Water other than aerted, mineral and distilled water and water sold in sealed containers.

 

33

Wooden Bullock cart, wooden wheels and bullock cart axle of iron and steel.

 

34

Writing slate and slate pencils, chalk sticks, crayons and foot rules.

 

 
  1. Maharashtra

    In the absence of CST/TIN number of consignee invoice carrying Central Sales Tax of 10% is acceptable
    - Octroi is applicable in Maharashtra
    - Maharashtra is one of the two states in the country, which still has octroiable zones.
    The below listed jet courier and cargo services locations are octroiable zones.
 

Area

Code

 

Area

Code

 

Area

Code

Aurangabad

AUR

 

Nagpur

NGP

 

Sangli

SAG

Dombivili

DKU

 

Nasik

NSK

 

Kolhapur

KHL

Mira Bhayendar

MIR

 

Pimpri & Chinchward

PMC

 

Kothrud (Pune)

KTD

Mumbai

BOM

 

Pune

PNQ

 

Akola

OLA

Ahmednagar

XHX

 

Jalgaon

JGO

 

 

 

 
  1. Only the below mentioned pin codes of Mira Road are octroiable zones.
    401101 - Bhayander (West)
    401104 - Mira Village
    401105 - Bhayander (East)
    401107 - Mira road Station (East)

    What is Octroi?
    The word Octroi has its roots in the French word 'Octroyer' which is derived from a Latin word auctorizare, the literal meaning being to authorize or to grant. It used to denote a tax levied on goods brought into town, and was collected at the city gates. Since this levy was imposed under Octroyer, that is, a royal grant, it was known as octrois, which later became Octroi. In modern usage Octroi is a local tax collected on articles brought into a town for local use by various local bodies like corporations, municipalities, zilla parishads, village panchayats etc. Levy of Octroi is based on the value, weight, length and number of articles. Basis of levy may vary from State to State or even between different local bodies within a State.

    OCTROI IN MUMBAI
    Municipal Corporation of Mumbai is known as Bruhanmumbai Municipal Corporation (Bmc) The BMC used to levy a tax called 'Town Duty' since 1912 for all articles imported into the town limits irrespective of whether the articles brought in were to be consumed, used or sold within its limit or not. In 1965, Octroi a tax to be levied on specified articles at their time of entry into the limits of the Greater Bombay for consumption, use or sale was introduced. The Municipal Commissioner is empowered to frame rules, governing the procedures of levy, Assessment and collection of Octroi, refund and exemption.

    Places of import were identified for purpose of levy
    1. Import by Sea : Docks Wharfs
    2. Import by Rail : Railway stations, Depots, Sidings
    3. Import by Air : Airport terminals
    4. Import by Road : Municipal octroi posts at roads across Greater Bombay limits

    For shipments received by air jet courier and cargo services clears through the dedicated octroi terminal available at BDA for apex shipments. Shipments received by surface can be Octroi cleared through
    1. Eastern Express Highway near Thane (EEH)
    2. Mulund on Bombay Agra Road (Mulund Naka)
    3. Bombay Poona Highway Trombay (BPH)
    4. Dahisar on Western Express Highway
    5. Airoli off Eastern Express Highwaynaka

    jet courier and cargo services clears through Octroi all surface shipments only through EEH naka

    Octroi is determined by Assessor and collector, assisted by Asst. Assessor and Collector and superintends and Inspectors. Posted in three shifts in all the four nakas.

    VARIOUS OCTROI FORMS USED

    A-B /FORM'S
    - Octroi in Mumbai is paid through forms, which gives complete details of the shipments. The form is filled in duplicate. Form `A' is the original form and form `B' is duplicate copy. While calculating octroi the freight is included to the invoice value.
    - The check post authorities retain form `A' along with the photocopy of the Invoice. Form `B' along with the original document is handed over to the customer in our case its through jet courier and cargo services to the consignee.

    C & CC FORM
    - In the event of wrong payment of Octroi or rejection of a material by the consignee in BOM due to a valid reason, Octroi refund can be claimed from the Municipal Corporation.
    - The goods for which Octroi refund is to be claimed has to be exported out of Mumbai under Form-C in case the export is by sea or air or under Form-CC in case the export is by road.
    - After the Form-C or Form-CC is stamped at the check post the customer in Mumbai has to apply for refund with the BMC authorities.
    - The amount paid as Octroi is refunded after deducting 6.25% as service charges by MMC.

    N - FORM
    - Is an application for exemption in respect of articles imported for immediate export. Goods cleared under N-form should be exported within 7 days (168 hrs)
    . - N-form is required for exemption from Octroi for shipments imported into Mumbai for immediate exports i.e. for shipments transiting through Mumbai.
    - For apex shipments transiting through Mumbai received by air the Dart Apex team completes the N-form in triplicate.
    - The Octroi inspector in the airline cargo warehouse checks the shipments against consignment airway bill, invoice and certifies the N-form.
    - The certified copies (3 copies) of N-form accompany the shipment and the paperwork to the exit check post. These exit check post can be any one of the five-road check post listed above.
    - At the exit check post, the Octroi inspector checks and stamps the N-form and returns the Original copy of N-form to jet courier and cargo services staff.
    - For apex shipments received by surface for upliftment by air, the BHI staff complete the N-form in triplicate.
    - At the entry check post (EEH), Octroi inspector verifies the shipment against invoice/airway bill, and certifies the N-form and hands over the triplicate copy to jet courier and cargo services staff.
    - This copy of N-form along with other paperwork and the shipment is produced to the octroi inspector at airline cargo warehouse for closing of the N-form.
    - In case the shipment does not tally with the description on invoice or the invoice is incomplete/incorrect the shipment may be detained by the octroi inspector.
    - In case the consignee imports the shipment into Mumbai for export on his own through rail, road, sea or air subsequently the N-form formality will have to be completed by consignee in case he wants exemption form Octroi.
    - Incase for some reason the point of exit/export needs to be changed jet courier and cargo services staff will have to file application for redirection paying the requisite fees.
    - Incase of non closure of N-form both the consignor and the carrier, in our case jet courier and cargo services, are liable to pay an amount equivalent to the Octroi amount that may have accrued had the shipment not been cleared through N-Form, and the risk of being black listed and de-recognized by BMC.

    R-FORM
    - This is an application for exemption in respect of goods imported or exported into or out of Mumbai.
    - This facility is available for shipments traveling for demonstration, repairs etc.
    - Temporary deposit equivalent to the Octroi amount is to be paid in cash or in the form of DD addressed to 'The Municipal Corporation of Greater Mumbai'.
    - R-Form is to be filled in triplicate. At the time of opening, the Octroi Official retains original copy; duplicate and triplicate copies are returned to the carrier/ customer.
    - At the time of closing, the duplicate and triplicate copy, the invoice, deposit receipt along with the shipment is to be produced at the check post. After due inspection the officer affixes his signature with remarks on these copies and retain the duplicate copy. Triplicate copy is handed over to customer, which along with the temporary deposit receipt is used to claim refund from BMC.
    - The validity of R-Form is for six month. Any shipment imported or exported in or out of Mumbai has to return within 6 months, failing which the R form deposit will stand forfeited.
    - Amount paid as temporary deposit is refunded after deducting 10% as administration charges.

    X-FORM
    - This is required for exemption of Octroi for articles imported into Mumbai by charitable institution for charitable purpose
    - Consignee provides a guarantee in writing to produce within 6 months from the date of import the necessary evidence that the articles have been used for the charitable purpose for which they have been imported. Photocopy of the charitable certificate is to be submitted at the time of clearance under X-form.

    EXEMPTION FROM OCTROI

    CONTAINERS OF DURABLE NATURE
    - Used containers of durable nature imported into Greater Bombay limits may be exempted from Octroi provided:
    - Importer provides declaration that the consignment consists of used containers of durable nature and agrees to make cash deposit as may be fixed by Octroi authorities as a guarantee that such containers are exported from Greater Mumbai duly filled up.
    - Importer agrees to render a monthly account of import and export of such empty containers to Octroi authorities.
    - Containers of durable nature means containers of type that are ordinarily used more than once E.g. drums, barrels, gas cylinders, aerated water bottles, glass or plastic carboys for acids, chemicals etc.

    EXEMPTION FOR SHIPMENTS TO SEEPZ
    - Shipments consigned to SEEPZ at Andheri, Mumbai are exempted from Octroi under R Form. Consignee needs to produce/submit Customs Certificate for getting exemption

    EXEMPTION FOR PERSONAL LUGGAGE
    - Articles brought in as personal luggage by any person may be exempted from octroi whether the person accompanies such luggage or not.
    - The consignor/consignee has to give a declaration that the articles have been his property and are brought for his personal use or for the use of the family and are not for sale or for the use of other people
    - Such exemptions are normally available for articles liable for Octroi of value up to Rs. 150/- and or weighting up to 20 kgs.
    - In case the value or the weight of the articles brought in as personal luggage exceeds the limit of free allowance the commissioner can use his discretion and decide whether to exempt from Octroi or not.

    FOR PERSONAL BELONGINGS OF:
    - Govt. officials or officials of the corporations is permissible on production of a certificate signed by the head of the Department to which the official belongs or incase of head of department by a secretary to State/Central Government or by a Deputy Municipal Commissioner and for a MP/MLA/MCC on production of a certificate signed by the concerned secretary attached to Lok Sabha, Rajya Sabha, State assembly or State council.
    - For retired Central/ State Government official for entry within a year from the date of retirement of production of a certifying the date of his retirement from Govt. service by his head of department or in case of head of department by a secretary to State/ Central Government.
    - For family members of a State/Central Government official whose demise occurs while in service, for entry with in a year from the date of death on production of a certificate duly signed by the head of the department, about the status of the demised government official and the date of his death while in service.
    - For diplomatic missions and diplomatic officers for articles imported through Mumbai for subsequent dispatch outside Mumbai on production of sufficient documentation to this effect.
    - Articles imported by the following organizations, their officials and representatives for their bonafide use of production of declaration by them
    a United Nations Organization
    b. Internal civil Aviation Organization
    c. World Health Organization
    d. International Labour Organization
    e. Food and Agricultural Organization of United nations
    f. United Nations educational scientific and cultural Organization
    g. Internal monitory fund
    h. Internal Banking of reconstruction and development
    i. Universal Postal union
    And such Organizations of International Importance.

  2. Manipur

    Inbound shipments
    - All commercial shipments for Manipur must have Form 35. Sales tax department issues this form to the registered dealers in Manipur.
    - All Non commercial shipments for Manipur must have Form 37. Sales tax department issues this form to the applicant in Manipur.
    - After procuring the Form from the sales tax department the consignee sends this to consignor. The form is to be collected from the shipper at the time of pick up.
    - The Form needs to bear the seal and signature of the Shipper, Consignee and the sales tax authorities of Manipur. With out the seal and signature of any one mentioned above the form is considered to be invalid.
    - The road permit is to be endorsed at the border check post.

    Out bound
    All Outbound shipments must travel along with FORM 36 from Manipur
  3. Meghalaya

    Inbound shipments
    All commercial shipments for Meghalaya must have Form 40. Sales tax department issues this form to the registered dealers in Meghalaya.
    - After procuring the form from the sales tax department the consignee sends this to consignor. The form is to be collected from the shipper at the time of pick up.
    - The Form needs to bear the seal and signature of the Shipper, Consignee and the sales tax authorities of Meghalaya. With out the seal and signature of any one mentioned above the form is considered to be invalid.
    - The road permit is to be endorsed at the border check post
    - Purchase order copy along with the invoice is a must for shipments consigned to any Govt Organization.

    Out bound
    - All commercial shipments traveling out of Meghalaya must have form 37 which needs to be endorsed at the border check post of Meghalaya.
  4. Mizoram

    Inbound shipments
    - All commercial shipments for Mizoram must have Form 33. Sales tax department issues this form to the registered dealers in Mizoram.
    - After procuring the form from the sales tax department the consignee sends this to consignor. The form is to be collected from the shipper at the time of pick up.
    - The Form needs to bear the seal and signature of the Shipper, Consignee and the sales tax authorities of Mizoram. With out the seal and signature of any one mentioned above the form is considered to be invalid.
    - The road permit is to be endorsed at the border check post.
  5. Nagaland

    Inbound shipments
    - All commercial shipments for Nagaland must have Form XVI. Sales tax department issues this form to the registered dealers in Nagaland.
    - After procuring the form from the sales tax department the consignee sends this to consignor. The form is to be collected from the shipper at the time of pick up.
    - The Form needs to bear the seal and signature of the Shipper, Consignee and the sales tax authorities of Nagaland. With out the seal and signature of any one mentioned above the form is considered to be invalid.
    - The road permit is to be endorsed at the border check post.
  6. Orissa

    PAPERWORK REQUIRED FOR ORISSA REGULATORY COMPLIANCE
    THE FOLLOWING IS MANDATORY FOR ALL PACKAGES CONSIGNED TO LOCATIONS IN ORISSA.

    1) If the C'nee is a Registered Dealer - Form XXXII along with an Invoice with TIN/CST nos mentioned on it is mandatory.
    Please note Invoices should be typewritten and not hand written
    It is within the rights of the Sales tax officer examining the paperwork to disallow or impound such shipments, which are found traveling with hand written invoices.
    2) If the C'nee is an unregistered dealer - Entry tax will be applicable. In addition, Form 402A and invoice is mandatory. The c'nees has to obtain the Form 402A from the local sales tax office by applying for the same along with a copy of the invoice of the consignment proposed to be imported.
    3) If the C'nee is an Individual - If the shipment is addressed to his/her residential address Form 402A is exempted but Entry Tax is applicable. However such consignments must be addressed to the individual residential addresses only and not to their offices or even C/o the office.
    4) If the C'nee is Govt/Embassy/Defence/Institutions - Entry tax will be applicable. In addition, Form 402A and invoice is mandatory. However the Orissa Sales Tax Commissioner is empowered to issue an Tax Exemption Certificate to such c'nees.
  7. Punjab

    The invoice should bear the TIN no. of consignee
    - In case consignee has applied for CST/LST nos then A/F certificate from consignee is required for clearance. The consignee's CST number for Punjab should always be given with the registration date. Eg. CST no. '24182451 dated 08-05-92’
    - Shipments for Mohali are covered by Punjab sales tax rules, though the routing is via.Chandigarh.

    Shipment transiting thru the state of Punjab:
    -Shipments that need to transit through the state of Punjab are to be cleared under Form 25.
    - This is a transit form, which needs to be filled by the carrier. The onus of getting the form cleared while the shipment leaves the boundaries of the state of Punjab lies with the carrier. The carrier is liable for payment of penalty incase the Form 25 is not closed. Form 25 is a transit pass which needs to be opened and closed by the transported/carrier at the entry and exit checkpost without fail.
  8. Rajasthan
    The Sales Tax form of Rajasthan in known as Form 47.
    - Rajasthan Sales Tax Authority issues this form to the consignee. It is to be collected along with other paper works at pickup.
    - Form 47 duly completed and signed by shipper is a must for the below listed goods.

Tractors

Lubricants

Refrigerator

Videocassettes

Cooling equipment

Safety matches

Water pumping sets

Dry fruits

All kinds of electrical goods

Utensil

Television

Iron and Video Cassettes

All types of sanitary goods

Type Writer

Photocopier

Wooden furniture

Motor parts

Steel furniture

Cement

Timber

- In case of Stock transfer of goods to a registered dealer in Rajasthan. The Shipment should accompany with a duly filled form 47. In the absence of the said form Penalty equivalent to 30% of the invoice value will be charged to the consignee.

Exempted Shipments :

- If the above items are not coming for resale but own consumption by the consignee who is an individual or non commercial organization, which is not registered with the sales tax department (i.e. has no CST or LST no) then a signed declaration from the consignee that the items are for own use and not for resale should accompany the shipments. If the declaration does not accompany the shipment then obtain declaration from the consignee with out which a penalty of 30% of invoice value will be levied on the consignee.
- In this case commercial invoice will not show the CST/LST number of consignee.
- Shipments other than the ones listed above are exempted from sales tax.

STOCK TRANSFER
Stock Transfer Shipments Must Be Forwarded With Form 47 Into Rajasthan
A. If the consignee is not a registered dealer with sales tax department for e.g. Individuals, Banks, Govt. Officers, Insurance company, Charitable trust, Financial Institutions and any other organizations which are not involved in selling activities and the stock transferred is not for resale but for own consumption then the shipment must be accompanied by a declaration from consignee that the items are for own consumption and not for resale.
B. If the declaration does not accompany the shipment then obtain declaration from the consignee without which a penalty of 30% of invoice value will be levied on the consignee.

Examples:
If jet courier and cargo services, DEL is sending medicines to TATA INFOTECH in Jaipur for resale, Form 47 must accompany the shipment.
If jet courier and cargo services DEL is sending computer to their office jet courier and cargo services in Jaipur for their own use and not for sale then a declaration is a must stating that goods are for personal use only, along with the challan and declaration the photocopy of original purchase invoice/bill should be enclosed. Entry tax will be applicable @ 4 % on declared value.

List of entry tax as below

Finance department
Tax division
Notification Jaipur March8, 2006

S.O.424- In exercise of the powers conferred by sub-sec(1) of section 3 of the Rajasthan Tax on entry of the goods into local Area Act 1999 Rajasthan act no 13 of 1999 and in suppression of this department's notification no F.12(20)FD/Tax/2005-210 dated march 24, 2005 (as amended from time to time )the state government hereby specifies that the tax payable by a dealer under the said act in respect of goods specified in column 2 of the list given below, and brought into any local area, for consumption ,or use or sale therein ,shall be payable at such rate as has been shown against them in column 3 of the said list ,with immediate effect :-

Sr. No

Description of goods

Rate of tax

1

Sugar, batasha, mishri makhana and sugar toys

0.25%

3

Stainless steel ingots, billets, blooms, flats and flat bars

0.5%

3

Tin plates

1%

4

Oil seed(excluding til) and edible oil for mfg.or refining

1%

5

Air conditioner and Refrigerators

1%

6

Mineral water and water sold in sealed containers

1%

7

Aerated wated

1%

8

X-ray apparatus and equipment Medical Imaging, diagnostic and therapeutic equipments

1%

9

All type of motor vehicle(other then tractors) including two and three wheeler including their parts and accessories

1%

10

Wind mills and their accessories

1%

11

Tobacco

1.5%

12

Opium (other then lanced poppy head) .

1.5%

13

Suji and flour

2%

14

SGwar whether whole or spitted including dal whether refind not and gwar gum

2%

15

Toptical fiber, cable and polyethylene Insulated Jelly, filled telecommunication (PIJF) cables.

2%

16

All kinds of industrial fuels, including petrol, gasoline, high speed diesel old, superior kerosene oil,LPG (Including toluene,propene,butylene butadiene ethylene ,oxylene, mis-xylene benzene) ,ATF(air turbine fuel) ,furnace oil.Haxene(solvent oil) Naphtha, lubricant(including lube oil, transforms oil, greases) Natural gas, Petroleum jelly(including Vaseline) paraffin wax (including chlorinated paraffin wex),LSHS,(low sulphur high stocks) CBFC(carbon black feed stock) petroleum coke in any form Mineral turpentine oil, Heavy alkylate acetate,Remax, revive, C-9 known by whatever name

3%

17

Light diesel oil

3%

18

GLiquefied Natural Gas(LNG)

3.5%

19

All kinds of non-alcoholic drinks and beverages

4%

20

Ice-cream

4%

21

Tyre and tube, and flaps of the two, three and four wheeler and wheeler motor vehicle, or motor vehicle with more then four wheelers or jeep trailors.

4%

22

Coffee cocoa

4%

23

Wireless reception instruments and apparatus, Radio and Gramophones, television, V.C.R, V.C.P. , Tape recorders, Transistors, and parts and accessories .

4%

24

All kinds of electrical and electronic goods including electronic meters FAX Machines, ATM, Sim cards, and smart cards and their parts and accessories.

4%

25

Aluminum structural. Steel fabrication items including G.S.Stay sets, insulators pin insulators, switch fuse units and isolators. /FONT>

4%.

26

. All kinds of telephone and parts thereof

4%

27

Television sets, washing machine, microwave oven.

4%

28

Lubricants

4%

29

All kinds of paper and paper products including exercise books

4%

30

HDPE bags and plastic bags and sacks .

4%

31

ACSR Conductors

4%

32

Transformers

4%

33

Hand pumps and theirs parts and accessories.

4%

34

Computers and their accessories.

4%

35

Dyes and dye stuffs, textile auxiliaries including chemicals used in textile processing and starch.

4%

36

. Photocopiers

4%

37

. Hydraulic Excavators (earth moving and mining machinery) mobile cranes and hydraulic dumpers.

4%

38

Cement

4%

39

Bitumen

4%

40

Generating sets

4%

41

Tin containers

4%

42

Explosives

4%

43

A.C.Pressure pipe

4%

44

Steel structural and steel bars Including Thermo Mechanically treated steel bars(TMT)

4%

45

Salt petre, gum powder, potash and explosive

4%

46

All types of stationery goods, and fitting ,pipe and pipe fitting.

4%

47

Ceramic and glazed tiles.

4%

48

Glass and glass sheet

4%

49

Pan masala (not zarda mix)

8%

50

Weigh-bridges

8%

51

Lifts and elevators.

8%

52

Marble cutting tools, gang saw, diamonds bit

8%

53

Photographic films and photographic papers

8%

54

All kinds of firearms including parts and accessories thereof

8%

55

Lottery tickets

10%

56

Cigarettes, cheroots ,cigars, cigarillos

12%

57

Zarda mix pan masala including gutka and churi

20%

Outbound shipments
All shipments going out of Rajasthan must carry FORM 49.

  1. Sikkim

    Inbound shipments
    - All commercial shipments for Sikkim must have Form 25. Sales tax department issues this form to the registered dealers in Sikkim.
    - After procuring the form from the sales tax department the consignee sends this to consignor. The form is to be collected from the shipper at the time of pick up.
    - The Form needs to bear the seal and signature of the Shipper, Consignee and the sales tax authorities of Sikkim. With out the seal and signature of any one mentioned above the form is considered to be invalid
    - The road permit is to be endorsed at the border check post
  2. Tamil Nadu

    Inbound shipments
    - There is as such no sales tax form required for shipments consigned to Tamilnadu.
    - The Sales Tax Nos are mandatory and incase the nos are not mentioned on the invoice the shipments would get detained at the check post to be released on payment of penalty.

    Outbound shipments
    - Shipments traveling out of Tamilnadu are to be connected under Form JJ. This is the outward sales tax form of Tamilnadu.
  3. Tripura

    Inbound shipments
    - All commercial shipments for Tripura must have Form XXVI Sales tax department issues this form to the registered dealers in Tripura.
    - After procuring the form from the sales tax department the consignee sends this to consignor. The form is to be collected from the shipper at the time of pick up.
    - The Form needs to bear the seal and signature of the Shipper, Consignee and the sales tax authorities of Tripura. With out the seal and signature of any one mentioned above the form is considered to be invalid
    - The road permit is to be endorsed at the border check post.
  4. Uttar Pradesh

    Form 31/38 is mandatory for all commercial shipments travelling to Uttar Pradesh
    - Form 39 is mandatory for all personal/non commercial shipments traveling to Uttar Pradesh

    Inbound shipments
    - Commercial shipments to Uttar Pradesh require to be accompanied by Form 31/38, Along with Form 31/38 a commercial invoice filled with all details is a must. The Form should bear stamp and signature of the shipper, consignee and the sales tax authority of Uttar Pradesh.
    - Non-commercial shipments addressed to individuals, Govt. Agencies and Unregistered dealers require to be accompanied with Form 39.
    Forms 31/38 AND FORM 39 are in 3 parts marked original, duplicate, triplicate. Original part is retained by Sales Tax department of check post at the time of entry and the duplicate delivered to consignee along with the shipment.
    - Form 31/38 and 39 are issued by UP sales tax authority. Form 39 is valid for one month only. Validity of Form 39 is mentioned on the form. These forms are obtained by the consignee signed & stamped and the triplicate copy is retained by the consignee and the original and duplicate are sent to the consignor by consignee. The original and duplictate copies of these forms as applicable should be signed and stamped by consignor, consignee and sales department of UP.
    Note.: Form 31/38 and 39 without signature and stamp of Sales tax department of UP is not valid. It should be properly filled with stamp and signature of consignor & consignee.
    - Collect original & duplicate of these forms as applicable from the consignor at the time of pickup.
    - Check whether the forms bear the signature of the consignor & consignee and are properly filled.
    - If the sales officer finds the goods are undervalued then a penalty of upto 40% on the assessed value is levied.
    - The consignee either pays the penalty for clearing the shipment or has to prove to the sales tax officer the correctness of invoice value to get the penalty waived.

    Outbound shipments
    There Is No Saletax Form Required For Shipments Travelling out of Uttar Pradesh

 

  1. Uttaranchal

    Inbound shipments
    - Commercial shipments to Uttaranchal require to be accompanied by Form 16, Along with Form 16 a commercial invoice filled with all details is a must. The Form should bear stamp and signature of the consignor, consignee and the sales tax authority of Uttaranchal.
    - Non-commercial shipments addressed to individuals, Govt. Agencies and Unregistered dealers require to be accompanied with Form 17.
    - Forms 16 and 17 are in 3 parts marked original, duplicate, and triplicate. Original part is retained by Sales Tax department of check post at the time of entry and the duplicate delivered to consignee along with the shipment.
    - Form 16 & 17 are issued by Uttaranchal sales tax authority Form 17 is valid for one month only. Validity of Form 17 is mentioned on the form. These forms are obtained by the consignee signed & stamped and the triplicate copy is retained by the consignee and the original and duplicate are sent to the consignor by consignee. The original and duplicate copies of these forms as applicable should be signed and stamped by consignor, consignee and sales department of Uttaranchal.
    Note.: Form 16 & 17 with signature and stamp of sales tax department of Uttaranchal is not valid. It should be properly filled with stamp and signature of consignor & consignee.
    - Collect original & duplicate of these forms as applicable from the consignor at the time of pickup.
    - Check whether the forms bear the signature of the consignor & consignee and are properly filled.
    - If the sales officer finds the goods are undervalued then a penalty of upto 40% on the assessed value is levied.
    - The consignee either pays the penalty for clearing the shipment or has to prove to the sales tax officer the correctness of invoice value to get the penalty waived.
    - No free trade samples or promotional material are allowed in Uttaranchal with out Forms 16/17 for shipments sent within Uttaranchal (i.e. origin and destination are both in Uttaranchal)
    - Entry Tax is not applicable in Uttaranchal.

    Outbound shipments
    - There is no sales tax form required for shipments travelling out of Uttaranchal.

  2. West Bengal

    Inbound shipments
    -Four copies of Tax invoice. All copies must bear original signature and seal of consignor
    - West Bengal Tax Form 50 in triplicate is a must
    - Photocopy of sales tax registration certificate only for raw materials like gold & precious stones which are not notified is enough in the absence of form 50
    - Description of Form 50: This form is called West Bengal sales tax permit
    - The form is obtained by the consignee, who should be a registered dealer in West Bengal. It is in triplicate (Original + Duplicate + Triplicate) each copy carrying the signature & stamp/seal of the consignee and the sales tax officer, on the front and reverse of the form. The consignee sends this form in triplicate correctly filled and duly stamped and signed to the consignor.
    - The consignor has to provide these three copies along with the shipment at the time of Pickup.
    - The consignee may send 3 copies of the forms signed and stamped by him and with the signature & stamp/seal of sales tax authority or handover to Blue Dart Express Limited on arrival of the cargo.
    - The transporter (jet courier and cargo services in this case) can fill the form at destination and clear it immediately. Filling the Form by Blue Dart Express Limited would be only in emergency. We must insist for a completely filled form at the time of Pick up.
    - IN CASE THE FORM DOES NOT ACCOMPANY THE SHIPMENT jet courier and cargo services /CCU sends to consignee cargo arrival notice, along with the original BDA/Airlines/ jet courier and cargo services Apex/SFC Airway bill and original invoice.
    - Consignee collects Sales Tax Form 50 (also called Sales Tax permit) from local sales tax office and submits it to jet courier and cargo services.
    - The same procedure. Is also applicable in case of shipments addressed to individuals who are not registered dealers The consignee in this case who is not a registered dealer has to go to Sales Tax Office with original AWB and invoice copy, get the evaluation done by Sales Tax Officer, deposit tax amount if any at the bank in the sales tax building itself and get Sales Tax Form-50 duly endorsed by Sales Tax Officer and hand it over to jet courier and cargo services for clearance and delivery.
    - PAN no of the consignee is a must on form 50.

    Sales Tax Registration Certificate:
    - All business or business houses Registered with West Bengal Commercial Tax Office are provided with this certificate. Shipments (list appended below), which are not notified, can be cleared from sales tax check post by producing photocopy of this certificate.
    - The consignee sends a photocopy of his registration certificate to consignor, collect this registration certificate for items not in the notified list from the shipper at the time of Pickup.

    Transit Declaration (Sales tax transit form)
    This permit is issued at the first Sales Tax check post in CCU to all Commercial Shipments transiting through CCU, for East satellite locations. This permit is endorsed at the border Sales Tax Check post/ Transit Check post. Endorsement is obtained by BLUE DART EXPRESS LIMITED/BDA and consignor/consignee is not involved.
    Octroi is not applicable to shipments for West Bengal.
    Entry Tax is not applicable to Shipments for West Bengal.

    SHIPMENTS EXEMPTED FROM SALES TAX IN WEST BENGAL
    1. Agricultural implements manually operated or animal driven.
    2. Aids and implements used by handicapped person.
    3. Aquatic feed, poultry feed and cattle feed including grass, hay and straw but not including aquatic, poultry and cattle feed supplement, additives.
    4. Betel leaves.
    5. Books, periodicals and journals but not including exercise books, drawing books, graph books, account books, laboratory books, diaries, letter pads.
    6. Bread except pizza bread containing any types of fruit or vegetable.
    7. Charka, amber charka, handlooms and handloom fabrics and Gandhi topi
    8. Charcoal.
    9. Coarse grains other than paddy, rice, and wheat.
    10. Coconut fiber.
    11. Condoms and contraceptives.
    12. Cotton and silk yarn in hank.
    13. Curd, lassi, butter milk and separated milk.
    14. Earthen pot but not including ceramic pot.
    15. Electric energy.
    16. Firewood.
    17. Fishnet and fishnet fabrics.
    18. Fresh milk and pasteurized milk.
    19. Fresh plants, saplings and fresh flowers.
    20. Fresh vegetables and fruit.
    21. Fresh garlic and ginger.
    22. Glass bangles.
    23. Human blood and blood plasma.
    24. Idols, toy and doll made of clay.
    25. Indigenous handmade musical instruments.
    26. Kumkum, bindi, alta and sindur.
    27. Lac and shellac.
    28. Mat locally known as madur made wholly or principally of cyperus, Corymbosus known locally as gola methi, madur kathi or cyperus malaccensis known locally as chimati pati.
    29. Matsticks and reed obtainable from cyperus corymbosus known locally as Gola methi, madur kathi, mutha, or cyperus corymbosus malaccensis known as Chimati pati.
    30. Meat, fish, prawn and other aquatic products when not cured or frozen; eggs and livestock and animal hair.
    31. National flag.
    32. Organic manure.
    33. Paddy, rice, wheat, pulses, flour, atta, Maida, suji and besan.
    34. Puffed rice, commonly known as muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur , commonly known as murki.
    35. Non-judical stamp paper sold by Govt. Treasures, postal items like envelop postcard etc. sold to the Reserve Bank of India and cheques, loose or in book form but does not include first day cover, folder.
    36. Rakhi
    37. Raw jute
    38. Raw wool
    39. Sago and Tapioca globules
    40. Salt
    41.Salted cooked food made wholly or principally of flour, atta, suji or besan that is to say singra, nimki, kachuri, lichi, radhaballavi and dalpuri.
    42. Seman including frozen semen.
    43. Silk worm laying,cocoon and raw silk.
    44. Slate and slate pencil.
    45. Sugar manufactured or made in India and khandasari.
    46. Seeds of all varieties.
    47. Sweetmeat other than cake and pastry but including curd.
    48. Green Coconut commonly known as daab.
    49. Textile Fabrics made wholly or partly of cotton, rayon, artificial silk or wool manufactured or made in India.
    50.Tobacco, including cigarette, cigar, cheroot, smoking mixture for pipe and Cigarette, biri, chewing tobaco, snuff and tobacco for hookah, that is to say tobacco paste, ready for hookah, when such items are manufactured or made in India.
    51. Toddy, Neera and Arak.
    52. Unprocessed green leaves of tea.

    Outbound Shipments
    - All commercial shipments traveling out of West Bengal require VAT Form 51 to be accompanied with the shipment.
Note: The responsibility for obtaining the Sales Tax Waybill or Permit lies with the Consignee, and jet courier and cargo services  cannot procure these.

Banned Commodities - All Services
The following commodities are banned on ALL services of jet courier and cargo services  

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Currency

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Indian Postal Articles

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Liquids & Semi-liquids

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Philately Items

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Pornography

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Bullion

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Drugs and Narcotics (Illegal)

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Firearms, parts thereof and ammunition

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Precious & Semi-Precious Items

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Radioactive Material

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Commodities banned by Law at any given time without prior notice

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All IATA Restricted Items and Dangerous goods

Please contact us for further details.

Restricted Commodities - Domestic Priority
The following commodities are restricted :

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Electronic and Electrical Products and Spare Parts with battery source

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Single package over 32 kgs

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Oversized packages (max. dimensions accepted: 32"x19"x19").)

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Domestic Priority shipments destined to locations where octroi or Sales Tax is applicable i.e. Haryana, Maharashtra, Orissa, Punjab and Rajasthan, would be subject to octroi levies irrespective of value. In Gujarat, octroi is only applicable for the locations of Ahmedabad, Baroda, Surat, Rajkot, Jamnagar and Bhavnagar. Other locations are not subjected to Octroi. Check Domestic Regulatory and the Sales Tax Act for items falling under Sales Tax purview.

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Commodities banned by law at any given time and without prior notice.

Prohibited Items for International Services
The following items are unacceptable for carriage via International Service by DHL to all international points:

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Firearms, parts thereof and ammunition

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All Dangerous Goods as defined by IATA

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C.O.D. (Cash on delivery) shipments

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Corpses, cremated or disinterred remains

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Foodstuffs/Perishable (Food and beverages requiring refrigeration or other environmental control)

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Gambling Devices: Lottery tickets and gambling devices where prohibited by national, provincial, state or local law.

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Live animals and plants (Note: Cut flowers are acceptable to Canada )

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Money (Coins, Cash currency, Paper money and Negotiable Instruments.

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Pornography

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Shipments being processed under:
- Carnets*:(allows temporary import for display, etc. without    duties)
- Drawback Claims*:(request for refund of import duties at    the time of export)
- Temporary Importation Bond*:(allows temporary import for    repair, etc.)
- State Department Licenses*:(May be referred to as "ITAR",    munitions, list, "military", "dsp-5", "dsp-61", "dsp-73", or   "dsp-85"   shipments)
- Inbond Shipments*:(shipments moving in or out of customs    bonded warehouse or free trade zone, FTZ)
- Certificate of Registration Shipments*:(shipments requiring    presentation to U.S. customs prior to export)
- Drug Enforcement Agency*:(DEA) Shipments (Shipments    regulated by DEA)

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Dry Ice (including that used for packaging).

ADDITIONALLY:
- Any shipment which would be likely to cause damage, or delay    to equipment, personnel or other shipments
- Any shipment which may require the carrier to obtain a license    for its transportation
- Any item whose carriage is prohibited by any law, statute or    regulations of the country of origin or destination, or of any    country through which the shipment may transit.

 

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