Excise/Custom

CBIC allows contactless delivery of international courier shipments by OTP validation

 
CBIC allows contactless delivery of international courier shipments based on OTP validation as alternative proof of delivery 

Circular No. 47/2020-Customs

 
F. No. 451/13/2020-Cus. V
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes & Customs
************
 
North Block, New Delhi
Dated 20th October 2020
 
To,
All Principal Chief Commissioners/Chief Commissioners of Customs
Principal Directors General/Directors General of Customs
Principal Commissioners/Commissioner of Customs

Subject: Contactless delivery of international courier consignments -reg.

Madam/Sir,
 
Representations have been received by the Board from the Express Courier Industry for allowing contactless delivery of international courier consignments in lines with the OTP based contactless delivery being adopted by the domestic courier companies. The said request is with a view to maintain the required social distancing considering the COVID-19 pandemic.
 
2. At present, the authorized courier, upon delivery of the import consignments obtains a “proof of delivery” from the consignees by taking their physical signature.
 
3. In light of the need for contactless delivery and also considering that the OTP based validation gives secure confirmation of delivery to the intended consignee through his registered mobile number, which also has the necessary KYC, Board, has decided to allow the delivery of international courier shipments, based on the OTP validation as follows:
 
(i) Consignee gets OTP on their mobile number which has been registered with the authorized courier. The authorized courier should exercise due diligence to ensure that the mobile number belongs to the consignee at the time of registering the phone number.
 
(ii) At the time of delivery, the authorised courier electronically validates the OTP from the consignee.
 
 
(iii) Upon successful validation, the shipment is delivered as per the instructions of the consignee. In case of failure to validate the OTP, the consignment will not be delivered.
 
3.1 The OTP based validation will be an alternative means of obtaining proof of delivery to the existing procedure of taking physical signatures. Thus, the authorized couriers will obtain the proof of delivery either by taking the physical signatures or through OTP based validation.
 
 
4. The Authorised courier shall maintain the data relating to generation and validation of OTP as a proof of delivery for a period of 5 years. The full audit trail of the process shall be made available to the officer of customs upon request.
 
5. Difficulties in implementation of the circular may be brought to the notice of the Board.
 
6. Hindi version follows.
Sanjeet Singh
(OSD Cus V)

Download Circular Click Here >>

Share

Recent Posts

  • Income Tax

Power of CIT(A) u/s 251(1)(a) to remand case can be exercised only in best judgment assessment

Power of CIT(A) under section 251(1)(a) to remand case could be exercised only when the assessment is passed u/s 144…

9 hours ago
  • ICAI

ICAI (Global Networking) Guidelines, 2025 kept in abeyance

ICAI (Global Networking) Guidelines, 2025 kept in abeyance In February 2026, ICAI had issued ICAI (Global Networking) Guidelines 2025 to…

18 hours ago
  • Empanelment

Bank of India-Online Concurrent Audit Empanelment FY 2026-27. Last Date : 15.07.2026

Bank of India-Online Concurrent Audit Empanelment  FY 2026-27. Last Date to apply is 15.07.2026 Notice for CA firms applying for…

1 day ago
  • Income Tax

Assessing Officer not an expert to do the job of share premium valuation – ITAT

  AO was not competent in valuing the share premium amount as he is not an expert to do the…

2 days ago
  • Income Tax

No law prevents Bengali’s right to be in Hindu Joint Family (HUF) – ITAT

Under Dayabhag law there is nothing to prevent Bengalis to be in Hindu Joint Family (HUF) In a recent judgment,…

3 days ago
  • Income Tax

Presumption u/s 132(4A) r.w.s. 292C applicable only to searched person not to third person – ITAT

There is no presumption of accuracy or truthfulness of any loose sheet found in search premises of a third party…

3 days ago