Customs Brokers to be licensed [Section 146] :

All importers/exporters cannot be expected to have detailed working knowledge of the procedures for clearance of imported or export goods. Further, it may not be possible for the importer/exporter to come to the custom house every time and attend to the clearance formalities personally, as it would involve time and expenditure. An institution of Customs Brokers (CB) has thus arisen out of necessity. At the same time, it is necessary to ensure that such agents are knowledgeable, efficient, loyal both to the parties and Government.

Section 146 stipulates that no person shall carry of the business as customs broker relating to the entry or departure of a conveyance or the import or export of goods at any customs station unless such person holds a licence granted in this behalf in accordance with the regulations.[Sub-section (1)]

Sub-section (2) empowers the Board to make regulations for the purpose of carrying out the provisions of this section and, in particular, such regulations may provide for –

(a) the authority by which a licence may be granted under this section and the period of validity of any such licence;

(b) the form of the licence and the fees payable therefor;

(c) the qualifications of persons who may apply for a licence and the qualifications of persons to be employed by a licensee to assist him in his work as a customs broker;

(d) the manner of conducting the examination;

(e) the restrictions and conditions (including the furnishing of security by the licensee) subject to which a licence may be granted;

(f) the circumstances in which a licence may be suspended or revoked; and

(g) the appeals, if any, against an order of suspension or revocation of a licence, and the period within which such appeals may be filed.

In exercise of the above powers, the Central Board of Excise & Customs made Customs Brokers Licensing Regulations, 2013 vide Notification No. 65/2013 Cus(NT) dated 21.6.2013.