Inde

There is no requirement of the mandatory use of customs brokers in India. Where an importer of exporter chooses to be represented by a customs broker, Section 146 of the Customs Act, 1962 (No. 52 of 1962) provides that only a licensed customs broker can handle business relating to the entry or departure of a conveyance or import or export of goods at any customs station.

Section 146 of the Customs Act, 1962, the Customs Brokers Licensing Regulations, 2018 and related notifications are available at:

• http://www.cbic.gov.in/htdocs-cbec/customs/cs-act/cs-act-ch17-revised2 (refer Section 146)
• http://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/formatted-htmls/Customs-Brokers-Licensing-Regulations-english-2019.pdf;jsessionid=1551EC9032355FFF9673877140F28F0B
• http://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2018/cs-nt2018/csnt41-2018.pdf;jsessionid=89B6BE7148FBF87C29AD536F466ECD33
• http://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2018/cs-nt2018/csnt41h-2018.pdf;jsessionid=F1ACC86C9B9111385E8FC0B88BABF7CE (Hindi)
• http://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2019/cs-nt2019/csnt08-2019.pdf;jsessionid=238F4677DA83123BBCDC8CAF199AD6E
• http://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2019/cs-nt2019/csnt08h-2019.pdf;jsessionid=45C205939FB09F1BF6E6D8A897B83B21 (Hindi)