Comments are inviting on Know Your Customer (KYC) norms – Goods and Services Tax – GST – Dated:- 27-11-2017 – Circular No. /2017-Customs F.No.450/178/2015-CUS- IV Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Room No. 227B, North Block, New Delhi, dated the November, 2017 To All Principal Chief Commissioner/Chief Commissioner of Customs /Custom (Preventive), All Principal Commissioner/Commissioner of Customs / Customs (Preventive), Subject: – Know Your Customer (KYC) norms-regarding Sir /Madam, Kind reference is invited to Board s Circular Nos. 07/2015-Customs dated 12.02.2015 and 13/2016-Customs dated 26.04.2016 on the subject cited above. 2. In line with the KYC norms stipulated by the R
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ndividuals to produce present/current proof of address. For such cases, it was decided that proof of identity collected by the representative of the authorized courier at the time of delivery of such consignments to an individual consignee along with recording of address of the place where such consignments would be delivered to the consignee by the authorized courier companies, would suffice for KYC verification [Circular No. 13/2016-Customs dated 26.04.2016 refers]. In order to further simplify and clarify the procedure in this regard, Board has decided that in case of import or export through courier by an individual, Aadhaar card or passport or PAN or Driving License or Voter ID card shall suffice for KYC verification however recording
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