Domestic Services
Regulatory Guidelines        Terms & Conditions

Following are the guidelines for completing regulatory formalities for moving the shipments (inbound & outbound) within India. 

General Requirements:

1Any 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 are mandatory where applicable.
  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.
  4. In all states where VAT is implemented TIN number in place of LST No. is a must
  5. CST 2 % to 20% may vary depending on the nature of goods and category of dealer / consignee.
 Abbreviations:
 CST – Central Sales Tax
 TIN – Traders Identification Number
 LST – Local Sales Tax
 VAT – Value Added Tax
 Sr.
 No.
State No. of copies of Invoice
ST-Forms / VAT Forms
Inbound Outbound
Forms Issued by  Octroi Entry Tax Remarks
1 Andaman & Nicobar 3 NA NA NA NA NA NA
2 Andhra Pradesh 3 Form X or 600 Form 602 Shipper No Yes Transit pass in Form 616 and a declaration in Form 615 required for other state materials. Form X or 600 is not applicable for personal goods.  TIN # on C. Invoice. Entry tax is applicable on select goods
3 Arunachal Pradesh 3 DG-01 NA NA No Yes Entry tax applicable in the absence of TIN No
4 Assam 3 From 61 (Resale) Form 62 (Industrial goods) Form 63 Shipper No No Form 60 for Tax free goods Transit pass in Form 64
5 Bihar 3 Form D IX Form D X Shipper No No Intra state  Form VIII-D
6 Chandigarh 3 Form VAT 19 Form VAT 18 NA No No  
7 Chattisgarh 3 Form 59 (dealer) Form 60 (any other person) Form 59 (dealer) Form 60 (any other person) Shipper No No Transiting shipments: Form 69
8 Dadra &  Nagar Haveli 3 NA NA NA No No  
9 Daman & Diu 3 NA NA NA No No  
10 Delhi 3 NA NA NA No No  
11 Goa 3 NA NA NA No No  
12 Gujarat 3 Form 403 Form 402 Shipper/ Consignee No No Transit pass application in Form 404. Transit pass in Form 405. Entry Tax is applicable on very  selected  goods
13 Haryana 3 Form VAT D3 / ST38  Inward Form VAT D3 Outward Shipper No Yes Transit slip  in Form VAT D 4 for taxable goods only.  Form 38 /DT 3  for all inbound shipments having value > 25000/= and above. Entry tax 2% of value of goods.
14 Himachal Pradesh 3

Form VAT 22 B VAT –XXVI-A ( For casual dealer )

Form VAT 22 B NA No No Maintain Forms transport receipt VAT 22, Forwarding Note VAT 22A, dispatch register VAT22C, delivery register VAT24
15 Jammu & Kashmir 3 Form 65 Form 65 Carrier No Yes Form VAT 62, 63, Acknowledgement for delivery of goods. Delivery note to be submitted by dealer in VAT 59 & any other person in VAT 61 & Waybill in Form 58. Entry tax is applicable in case value of good >5000.00
16 Jharkhand 3 Form JVAT 504G (green colored) Form 504 B (blue colored) Shipper No No For persons other than dealers application in Form JVAT 502 and permit in JVAT 503. Transit pass in Form JVAT 508
17 Karnataka 3 Form VAT 505
Form VAT 515
NA NA No Yes Penalty in absence of TIN # for commercial shipments & Invoice must accompany with commercial shipments.
18 Kerala 4 Form 8 F
Form 15/16 for non registered dealer
Form 15 – delivery note Shipper No Yes Inter-state transport in Form 7C, Transit Pass in Form 7B. Entry Tax  in absence of TIN/ CST # on select goods. Form 16 if value of the shipment 5000.00
19 Lakshwadeep 3 NA NA NA No No  
20 Madhya Pradesh 3 Form 49/50 NA Shipper No Yes Form 49 for commercial shipments & Form 50 for non – commercial shipments can be provided by Consignee  & shipper respectively
21 Maharashtra 3 Form N for Octroi exemption From N is used for Octroi exemption NA Yes No Form N for waiver in.
22 Manipur 3 Form 27 Form 28 Shipper No Yes Transit pass in Form 29.Bill of sale / invoice in case of  non taxable goods.
23 Meghalaya 3 Form 35
Form 40
Form 37 Shipper No No

Form 35 is for non taxable goods & Form 40 is for taxable goods Transit pass in Form 38

24 Mizoram 3 Form 33 NA Shipper No No  
25 Nagaland 3 Form VAT 23 Form VAT 24 NA No No Transit Pass in Form VAT 25
26 Orissa 3 Form VAT402/402A NA Shipper No Yes Transit Pass in Form VAT 406
Form VAT 402A for casual dealer. TIN/ CST mandatory. Entry Tax applicable in absence of TIN #
27 Pondicherry 3 NA NA NA No No  
28 Punjab 3

Form VAT 36 VAT 11/12 for casual dealer

Form VAT 36 Carrier Yes No Transit Pass in Form VAT 35 /VAT 12. VAT 36 applicable for inbound goods for value >10,000/= Entry Tax is applicable on select goods
29 Rajasthan 3 Form VAT 47 Form VAT 49 Shipper No Yes Transit Pass in Form VAT 51. Penalty in absence of Form VAT 47 & issued to consignee.
30 Sikkim 3 Form 25
Form 26
Form 25
Form 26
Shipper/ consignee No No

Form 25 is for registered dealer Form 26 for any other person

31 Tamil Nadu 3 Commercial invoice with copy of BoE in case of Imported goods. NA NA No No

Transit Pass in Form LL 
Form KK by clearing agent

32 Tripura 3 Form XXIV / XXVI XXVII Shipper No No  
33 Uttar Pradesh 3 Form 38/39 NA Shipper No Yes*

Form 38 is for registered dealer Form 39 is for other dealer. Form XL for Trip Sheet.

34 Uttaranchal 3 Form 16/17 NA Consignee/Shipper No No Trip Sheet in Form 18. Form 16 is for registered dealer. Form 17 is for non registered dealer
35 West Bengal 3 Form 50 Form 51 Consignee/Shipper No No Form 50 is a sales tax permit


Andhra Pradesh –
The owner or other person in charge of goods vehicle or vessel shall carry with him the following documents / take the following actions:
  1. Bill of sale or copy of tax invoice issued by one Vat dealer to another at the time of sale of goods or delivery note;
  2. Log book or goods vehicle record or trip sheet.
  3. Waybill in Form No. 602 is required for out bound shipments and Waybill in Form X or Form No. 600 to be issued in triplicate is required for inbound shipments. Waybills need not be issued when the consignor is not a dealer and transports his own goods or other articles for his own use or when the articles fall among those enumerated in Schedule 1 under Section 7.
  4.  For inbound shipment into Andhra Pradesh the consignees CST No. and APGST Nos. must appear on the Invoice. In case; the consignee is an individual not having the number a declaration by the consignee stating `NOT FOR RESALE and BOUGHT FOR OWN USE' must be provided.
  5. In case of inbound shipments into Andhra Pradesh two copies (one original and a duplicate) of the Waybill issued by the dealer in the exporting State are to be carried by the goods carrier. The original copy shall be submitted at the check post through which the carrier first enters the State and the duplicate shall be retained by the carrier. The waybill shall be accompanied with any one of the following documents:
    1. Copy of Sale invoice, or,
    2. Tax invoice issued by one Vat dealer to another at the time of sale of goods or delivery note, or,
    3. A document in such form as may be approved by the Commissioner.
    4. Extract of entries recorded in the log book or goods vehicle record or trip sheet for the previous 30 days by 10 of the succeeding month shall be submitted to the Commissioner of Commercial Taxes having jurisdiction in the area in which the goods are delivered by the owner or person in-charge of the vehicle.
  6. Where a vehicle carrying goods coming from any place outside the State and bound for any other place outside the State, pass through the State, the driver or other person-in-charge of such vehicle shall obtain in the prescribed manner viz., by submitting a Declaration in Form No. 615 a transit passin Form no. 616 in triplicate from the officer-in-charge of the first check post or barrier after his entry into the state and deliver it to the officer-in-charge of the last check-post or barrier before his exit from the State,
  7. In case of import of goods notified by the Commissioner of Commercial Taxes of AP as sensitive goods from other States or Union Territories into Andhra Pradesh, the consignee dealer shall send a waybill in advance in duplicate to the consignor who will fill the same and it would accompany the goods and be submitted to the officer-in-charge of the check post through which the goods vehicle first enters the State.
  8. In case the dealer is a manufacturer a gate-pass-cum invoice bearing the TIN (Taxpayer Identification Number) can be substituted for the Waybill in some categories of manufacturers.
  9. Entry tax is applicable on select goods.
.Arunachal Pradesh – 
Every person in charge of a goods vehicle carrying goods which have been imported into Arunachal Pradesh shall carry and produce on demand whether at the check post or elsewhere the following documents.
  1. A copy of the Commercial Invoice upon which the goods have been purchased.
  2. A copy of the goods receipt in respect of the goods in the vehicle and
  3. Either –
    1. A Declaration (Form DG -01)
    2. A copy of the challan certifying prepayment of the Entry Tax due.
    3. in absence of TIN # entry tax is applicable.
Assam -
Documents to be carried out by the person or the owner in charge of the goods vehicle to be produced at the check post
  1. In case of movement of Tax free goods from Assam to places outside the state and to Assam from places outside the state, Bill of sale in Form 60, Consignment Note, Invoice and Manifesto of the transporter
  2. In case of import of taxable goods into Assam for resale, Original and duplicate copy of the Delivery Note in Form 61, Consignment Note, Invoice and Manifesto of the transporter.
  3. In case of import of taxable goods other than those exempt in the First Schedule to the Assam Value Added Tax, 2003 into Assam for use in the setting up of the Industrial unit or for use of raw materials in the manufacture of goods or for personal use, original and duplicate foils of the Road Permit inForm 62 transmitted to the transporter by the importer or receiver of goods in the State, Consignment Note, Invoice and Manifesto of the transporter.
  4. In case of dispatch of taxable goods outside the state from a place within Assam and in case of intra-state movement of taxable goods, a valid tax clearance certificate in Form 63, Consignment Note, Invoice and Manifesto of the transporter.
  5. In case of movement of goods taxable in Assam through Assam, a transit pass in Form 64 issued by the entry check post, Consignment Note, statutory documents of the importing state if the goods are taxable in that State, Invoice and Manifesto of the transporter.
  6. In all cases the following documents are to be carried by the vehicle:
    1. Goods vehicle record, a trip sheet containing particulars specified in specimen Form-65 or a log        book containing the prescribed particulars. 
    2. Registration certificate of the vehicle weighed at the Weigh Bridge authorized by the Government if any
Bihar – 
Documents to be carried out by the person or the owner in charge of the goods vehicle to be produced at the check post
  1. Intra state pass / declaration in Form D-VIII supported by an invoice, cash memo or bill in the case of movement of goods within state.
  2. In case of goods being imported from any other state, by or on behalf a dealer who is in possession of a valid certificate of registration, the person transporting the goods or the dealer, as the case may be, shall carry a declaration in Form D-IX supported by a bill or cash memo or a challan in case the movement is otherwise than as a result of sale in respect of goods which is being transported or is otherwise in transit or in transit storage.
  3. In case of goods being exported from the State to any other State, by or on behalf a dealer, the person transporting the goods or the dealer, as the case may be, shall carry a declaration in Form D-X supported by a bill or cash memo or a challan in case the movement is otherwise than as a result of sale in respect of goods which is being transported or is otherwise in transit or in transit storage.
The transporter shall apply for grant of Permission in Form D-VII for transporting goods specified in Schedule 1 appended to the Act in excess of prescribed quantities.

Chandigarh

  1. Form Vat 18 required for outbound goods. Form Vat 19 required for inbound goods
  2. Shipments destined to Punjab locations/pin codes areas cannot be sent to Chandigarh Union Territory (Mohali partly in Punjab).

Chattisgarh–
Documents to be carried out by the person or the owner in-charge of the goods vehicle to be produced at the check post:-

  1. In case of goods transiting Chhattisgarh, the person in-charge of the vehicle shall obtain a transit pass by submitting an application in Form 69 in triplicate at the entry check post. The carrier shall submit one copy of the Form 69 endorsed by in-charge of the check-post at the exit check post.
  2. Every transporter transporting goods beyond a check post barrier shall carry with him the invoice, bill or challan or any other document indicating the name of consignor and consignee, the place of dispatch, the place of destination and the description, quantity and value of the goods and shall be signed by the consignor and a declaration in Form 59 (for dealer) Form 60 (for any person other than a dealer) singed by the consignor.
  3. Any person transporting goods (which expression includes driver, owner or his agent, person in-charge of carrier) has to give information regarding place of business to the prescribed authority in the prescribed form.

Gujarat –

  1. Every movement of the goods going outside the state must be accompanied by Form 402. Form 402 is to be duly filled in triplicate by the consignor. The triplicate copy of the form is retained by the consignor and the duplicate & Original move along with vehicle carrying the goods the carrier of goods while entering into the state shall carry Form 403. Form 403 is to be duly filled in triplicate by the carrier. The original copy is to be handed over to the officer in charge at the check post. The duplicate copy is to be handed over to the consignee of the goods & the triplicate copy is to be retained by the carrier.
  2. Transit Pass in Form 404 is required to be obtained at the entry and deposited at the exit check post by carrier transiting across the state.
  3. The Driver shall carry the log book (containing the particulars of the goods under transport), bill of sale or delivery note, trip-sheet (containing trip-wise particulars relating to the use of a transport vehicle) and goods vehicle record (containing the documents required to be carried by a dealer of transport vehicle under the Motor Vehicles Act, 1988).
  4. Entry tax is applicable on select goods.

Haryana –

  1. The declaration to be used by a dealer for dispatch of goods by him from any place in the State to any other place in or outside the State shall be in Form VAT-D3 (Outward) and for bringing or receiving goods from outside the State to any place in the State or for carrying any goods purchased from any person/dealer in the State who is not required to use a declaration shall be in Form VAT-D3 (Inward). A declaration shall be in three parts. Each part shall be filled in and signed by the consignor, the consignee and the transporter, as the case may be
  2. For transit – Transit slip is required in Form VAT D 4
  3. The driver or person in-charge of goods vehicle shall carry with him a goods carrier record, a trip sheet or a log book, a sale invoice or tax invoice as the case may be.
  4. For inbound shipment having value > 25000.00 required Form 38 / D3.

Himachal Pradesh –

  1. Every carrier of goods or agent of a transporter including an employee of a transport company or booking agency shall in respect of goods sale or purchase whereof is taxable under the Act, maintain true record of such goods, transported, delivered or received for transport in the forms or transport receipt, forwarding note waybill, dispatch register and delivery register which shall, as far as may be in Forms VAT-XXII, VAT-XXII-A, VAT-XXII-B, VAT-XXII-C and VAT-XXIV respectively.

Jammu & Kashmir –

  1. VAT Form 65 duly signed by the consignor is a must for all Inbound commercial shipments valued over Rs 4999
  2. The sales tax nos are a must at the time of filling the form at Lakhanpur border check post. In case a customer is not registered with sales tax he will have to pay the required entry tax at the Lakhanpur Border check post. Even Govt. organization is not exempted from the payment of Entry tax.
  3. No transporter or forwarding agency shall:-
    1. Accept for booking any consignment not covered by bill of sale or certificate of ownership.
    2. release any consignment of goods, the sale whereof is taxable under the act, to the consignee or his agent, unless the identity of such person is established and the acknowledgement is taken of having delivered the goods is obtained in the delivery register (inward) maintained in Form VAT – 62 and in respect of goods booked and dispatched (outward) register in Form VAT- 63 transport receipts and other records. The goods consignment may be released by the transporter when the dealer has furnished a delivery note in Form VAT 59 and any other person a declaration Form VAT – 61 duly filled in by the consignee.
  4. The carrier of goods shall be accompanied with waybill in Form VAT-58, goods carriage record, trip sheet or a log book, a tax invoice or a bill of sale or a delivery note and produce the same before the officer-in-charge of the check post.
Jharkhand –
The driver or person in-charge of vehicle shall carry with him the records of the goods including challan, invoice or cash memo or bills of sale or dispatch memos and prescribed declaration duly signed by the consignor in Forms either JVAT 502 or JVAT 504G or JVAT 504B. 
  1. For outbound shipments by dealers the declaration shall be in Form 504B in triplicate.
  2. For dealers importing goods into Jharkhand Declaration is in JVAT 504G.
  3. For any person other than a dealer application in Form JVAT 502 and permit in JVAT 503.
There are 102 items exempted from Jharkhand sales tax. They are listed below 

1)cotton 2) Cotton 3) Sugarcane
4) food 5) meat 6) fish
7) common salt 8) fresh milk 9) live stock
10) green vegetables 11) palm products 12) mineral or distilled water
13) agriculture implements 14) cocoons 15) quinine and cinchona febrifuger
16) country liquor 17) books and periodicals 18) spinning wheels
19) hearing aids 20) cotton fabrics 21) biri
22) khandsari gur 23) hookah tobacco 24) hosiery cloth
25) readymade khadi garment 26) poultry eggs 27) lozenges
28) lemon drops 29) condoms 30)vegetable seeds
31) exercise books 32) sweet potato 33) jute seeds
34) sugar candy 35) cattle feed 36) slate
37) mango 38) stones 39) cotton yarn
40) hosiery goods 41) lac and shellac 42) curd and lassi
43) fresh fruits 44) tyre and tubes 45) exercise books
46) certified seeds 47) orthopedic goods and shoes 48) organic manure
49) charcoal 50) instrument box and maps 51) sindur
52) cart 53) earthern dolls 54) plastic footwear costing Rs 10 and below
55)gober and biogas 56)staple yarn 57)lac and plastic bangles
58)betel leaves 59)pappad 60)wet dates
61)hand cart 62)bullock cart 63)nalia
64)foot rule 65)slide rule 66)kites
67)human blood and plasma 68)wooden toys 69)needles
70)mica 71)wheel chairs 72)unmanufactured
73)red tobacco 74)gum and resins 75)tyre
76)sattuand beaten rice 77)batasha 78)bindi and kumkum
79)attae 80)maida 81)suji
82)all type of breads 83)agarbatti and dhoop 84)potato and onion
85)lantern glass 86)pulses 87)paddy
88)kodo 89)barley 90)kutky
91)kodo 92)barley 93)kutky
94)marwah 95)gondil 96)jawar
97)bazra 98)peas 99)muri
100)lawa of all cereals 101)maize 102)water but not aerated

Karnataka –
Documents to be carried

  1. A delivery note in Form VAT 505, issued by the owner or the consignor of goods, in respect of such goods as may be notified by the Commissioner and where the goods are carried as a result of sale, a tax invoice or a bill of sale;
  2. Goods vehicle record, a trip sheet, or a log book
  3. Tax invoice or a bill of sale where the goods are carried as a result of sale and not covered by the delivery note in Form VAT 505
  4. Delivery note in Form VAT 505, issued by the owner or the consignor of goods or Form VAT 515, issued by the owner or the consignor of goods, who is a dealer permitted to issue such delivery note in Form VAT 515 as may be notified by the Commissioner subject to such conditions as specified, where the goods carried are not covered by clause.
  5. Entry Tax is applicable in absence of TIN #. Penalty is imposed on commercial shipments in absence of TIN #.

Kerala –

  1. No person shall transport within the State, across or beyond the notified area any consignment of goods if the value thereof exceeds five thousand rupees by any vehicle.
  2. No person shall transport within the State across or beyond the notified area or within two kilometers from the border area the following goods exceeding the weight as given against it,
    Sr No. Description of Goods Quantity
    1. Arecanut 20 Kg.
    2. Cashew 20 Kg.
    3. Rubber 20 Kg.
    4. Pepper 15 Kg.
    5. Dried Ginger 15 Kg.
    6. Cardamom 2 Kg.

  3. The transporter shall possess the documents mentioned herein below for carrying any consignment of goods within the state, across or beyond two kilometers of the state limits in excess of the prescribed limits of quantity or value:
    1. either a tax invoice or delivery note or certificate of ownership; AND
    2. a delivery note and a permit when notified goods are being transported into or out of the state
  4. Officer in charge of the Check Post to come and examine the goods and the records connected with the goods under transport. The declaration referred is Form No 8F.
  5. Delivery note and the certificate of ownership shall be in Form No. 15 and Form No. 16 respectively:
  6. here goods are transported interstate by vehicle, the permit for notified goods shall be in Form No. 7C. The permit shall be issued, in the case of out going goods, by the assessing authority with whom the dealer is registered, and in the case of incoming goods, by the Commercial Tax Officer or Commercial Tax Inspector in charge of the Check post through which the goods enter the state.
  7. For Rubber transportation across the border a declaration has to be provided in Form 1 or Form 2 or Form 3 or Form 4 as prescribed under Rule 43 B of the Rubber Rules, 1955.
  8. Transit pass shall be in Form 7B.

Madhya Pradesh –

  1. Every transporter transporting goods notified by the State Government shall carry with him an invoice, bill or challan or any other document indicating the name of the consignee, consignor, the place of dispatch and the place of final destination, quantity and value of goods and shall be signed by the consignor. .Every transporter transporting the notified goods beyond the check post shall file all documents including a true and complete declaration in Form 49 or in Form 50 as the case maybe duly signed and verified by the consignor/consignee in duplicate before the check post officer or the official assisting him
  2. Form 49 – Declaration in respect of goods being imported into Madhya Pradesh
  3. Form 50 - Declaration in respect of goods belonging to a person.
  4. Entry Tax is applicable in state.
  5. While transiting across the State the driver or person-in-charge shall obtain a transit pass from the entry check post and deliver the same at the exit check post.

Maharashtra–

  1. The owner or person in charge or driver of a vehicle shall
    1. Carry with him a tax invoice or a bill of sale or a delivery note or such other documents as may be prescribed, in respect of the goods carried by the vehicle;
    2. Produce the documents before any officer-incharge of check-post or barrier or any other officer and obtain the seal of such officer affixed thereon and give one copy of the bill of sale and delivery note or other document to the said officer and carry and retain with him the other copy until the termination of movement of goods
    3. On entering the State, report at the first situated check-post or barrier, and while leaving the State, report at the last situated check-post or barrier and give a declaration to the said officer containing such particulars as may be prescribed in respect of the goods carried in the vehicle;
  2. Where a vehicle is carrying taxable goods,
    1. From any place outside the State to any place outside the State and passes through the State; or imported into the State from any place outside the country and such goods are being carried to any place outside the State,the driver or any other person-in-charge of such vehicle shall furnish the prescribed information and obtain a transit pass in the prescribed form, in duplicate, from the officer in charge of the first check-post or barrier after its entry into the State or after movement of such goods has commenced from the State,
    2. The driver or the person in charge of the vehicle shall deliver within the stipulated time a copy of the transit pass obtained, to the officer-in-charge at the last check-post or barrier before its exit from the State.
  3. Octroi is applicable in Maharashtra. which has octroiable zones.as?

    Area Code   Area Code   Area Code
    Aurangabad AUR   Nagpur NGP   Sangli SAG
    Dombivili DKU   Nasik NSK   Kolhapur KHL
    Mira road (Vasai - E) MIR   Pimpri & Chinchward PMC   Kothrud (Pune) KTD
    Mumbai BOM   Pune PNQ   Akola OLA
    Ahmednagar XHX   Jalgaon JGO  

    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)
  4. Octroi in Mumbai 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 Easter Express Highwaynaka 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
  5. Exemption from Octroi
    1. Used containers of durable nature imported into Greater Bombay limits may be exempted from Octroi provided:
    2. 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.
    3. Importer agrees to render a monthly account of import and export of such empty containers to Octroi authorities.
    4. 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.
    5. Articles brought in as personal luggage by any person may be exempted from octroi whether the person accompanies such luggage or not.
    6. 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
    7. Such exemptions are normally available for articles liable for Octroi of value up to Rs. 150/- and or weighting up to 20 kgs.
    8. 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.
    9. 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.
    10. 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.
    11. 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.
    12. For diplomatic missions and diplomatic officers for articles imported through Mumbai for subsequent dispatch outside Mumbai on production of sufficient documentation to this effect.
    13. Articles imported by the following organizations, their officials and representatives for their bonafide use of production of declaration by them
      1. United Nations Organization
      2. Internal civil Aviation Organization
      3. World Health Organization
      4. International Labor Organization
      5. Food and Agricultural Organization of United nations
      6. United Nations educational scientific and cultural Organization
      7. Internal monitory fund
      8. Internal Banking of reconstruction and development
      9. Universal Postal union And such Organizations of International Importance.

Manipur–
Documents to be carried by owner or the person in-charge of goods vehicle and to be produced at the check post

  1. in case of movement of non-taxable goods from Manipur to places outside the State and to Manipur from places outside the State, bill of sale/invoice and consignment note;
  2. in case of import of taxable goods into Manipur, declaration in Form 27, invoice, consignment note and manifest of the transporter, carrier or the transporting agent;
  3. in case of dispatch of taxable goods outside the State from a place within Manipur, a declaration inForm 28, invoice consignment note, manifest of the transporter, carrier or transporting agent;
  4. in case of movement of taxable goods through Manipur, from any place outside the State to any other place outside the state—
    1. at the entry check post, Transit Pass in Form 29 issued by the Check Post Authority, invoice, consignment note, manifest of the transporter, carrier or transporting agent and the statutory documents of the originating State, if the goods are taxable in that State;
    2. at the exit check post, invoice, consignment note, manifest of the transporter, carrier or transporting agent, statutory documents of the originating State, if the goods are taxable in that State and transit pass in Form 29 issued by the entry check post;
    3. in case of intra-State movement of taxable goods, a valid tax clearance certificate in Form 30and invoice of the selling dealer, consignment note and manifest of the transporter, carrier or transporting agent.

Meghalaya –
Documents to be carried by the owner or the person in charge of the vehicle carrying goods to be produced at the check post

  1. In case of movement of non taxable goods from Meghalaya to places outside the state bill of sale inForm 35,Invoice & Consignment Note.
  2. In case of import of taxable goods into Meghalaya Road Permit in Form 40,Invoice,Consignment Note and Manifest of the transporter, carrier or the transporting agent.
  3. In case of dispatch of taxable goods outside the state from a place within Meghalaya Permit Form 37, Invoice, Consignment Note and Manifest of the transporter, carrier or the transporting agent
  4. In case of movement of goods taxable in Meghalaya, through Meghalaya from any other place outside the state to any place outside the state
    1. At the Entry check post - Invoice, Consignment Note and Manifest of the transporter, carrier or the transporting agent and statutory documents of the importing state if the goods are taxable in the state.
    2. At the Exit check post - Invoice, Consignment Note and Manifest of the transporter, carrier or the transporting agent and statutory documents of the importing state if the goods are taxable in the state and Transit pass in Form 38 issued by the Entry check post.
  5. Trip sheet containing particulars such as place and date of loading, particulars of goods loaded, quantity and weight of goods, destination of the trip, registration number of the vehicle, name of the driver along with driving licence number and remarks.

Mizoram –
Inbound commercial shipments for Manipur must have Form 33 in addition to challan, bills of sale or dispatch memos.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.

Nagaland –

  1. Declaration of imports in Form VAT-23 (Challan Inward) for bringing or receiving goods from outside the State to any place in the State
  2. Bill of sale in Form VAT-24 (Challan Outward) for dispatch of goods by him from any place in the State to any other place in or outside the State
  3. Transit Pass in Form VAT-25 together with consignment note, invoice, sale bill or documents of like nature in respect of taxable goods exceeding the prescribed quantum or value dispatched from any place outside Nagaland and bound for any place outside Nagaland
  4. The person in-charge of vehicle shall carry with him the goods vehicle record, trip sheet or a log book.

Orissa –

  1. The Officer in charge of the check post or the barrier has the authority to examine the goods in the vehicle or carrier and all records connected with the goods in the vehicle or carrier including Way bill in Form VAT 402,declaration & Transit Pass.
  2. Where a vehicle carrying goods intends to transit through Orissa from a place outside the State to another place outside the State, the driver or any other person claiming to be in charge of the goods shall report to the Officer-in charge of the entry check-post or barrier and obtain a transit pass inForm VAT - 406.

Punjab –

  1. Procedure regarding declaration for transport of goods to and from the State – The owner or person in charge of the goods vehicle shall submit before the authorized person at the Information Collection Centre:-
    1. Delivery challan or sale invoice, bill or cash memo as the case maybe.
    2. Declaration for transport of goods to and from the State in Form VAT–36, in duplicate; and
    3. Goods Receipt or trip sheet or way bill or log book, as the case may be.
    Form VAT – 36 The Form referred for the sale or dispatch of the goods by a taxable person from within the State to a place outside the State or for the import of the goods from outside the State Where the goods vehicle bound for any destination outside but passing across the State the owner or person-in-chare of vehicle shall submit at the exit information collection centre a declaration within 48 hours of entry in Form VAT-35 in duplicate.
  2. Octroi is applicable in Punjab. Octroi is calculated on value or weight depending on the item. Shipments for Mohali are covered by Punjab sales tax rules, though the routing is via.Chandigarh.
  3. Rajasthan –
    1. Declaration required to be carried with the goods in movement for import within the State - 
      A registered dealer who intends to bring, import or otherwise receives any taxable goods from outside the State, as may be notified by the State Government of the value of rupees ten thousand or more for use, consumption or disposal otherwise than by way of sale; shall furnish or cause to be furnished a declaration in Form VAT-47, completely filled in all respects. The original and duplicate marked copies of form VAT 47 shall be carried with the goods in movement and submitted to the entry check post. Which shall retain the original copy and return the duplicate after signature and marking seal of verification.
    2. Declaration required to be carried with the goods in movement for export out of Rajasthan or in the course of inter- State trade or commerce.
      A registered dealer who dispatches any goods taxable within the State, to a place out of the State,-
      1. for sale outside the State or by way of branch transfers / depot transfers / stock transfers, except the goods as may be notified by the State Government, or
      2. In the course of inter-State trade or commerce, as notified by the State Government, shall furnish or cause to be furnished declaration in Form VAT-49 completely filled in all respects. The counter file shall be kept with the dealer and the portions marked original and duplicate shall accompany the goods and submitted to the in-charge at the entry check post who shall keep the original and return the duplicate after seal of verification
    3. The owner or person in-charge of the vehicle shall carry with him goods vehicle records including challans, bilty, invoices, prescribed declaration forms and bills of sale and dispatch memo.
    4. The owner or person in-charge of the vehicle shall obtain a transit pass for entering the state from outside and passing through the state. The transit pass shall be obtained at the entry check post and handed over to the officer in-charge of the exit check post. The transit pass shall be obtained by the driver or person in-charge of vehicle or carrier of goods in form VAT 51, part A of which shall be submitted to first entry check post Part A & B shall be authenticated by the officer in-charge of check post and returned to the applicant. Part A shall be retained by the officer in-charge of check post Part B of VAT form 51 shall be retained by the officer in-charge of the exit check post and part C shall be returned to the driver or person in-charge of vehicle.

    Sikkim –
    Inbound shipments for Sikkim must have Form 25 in triplicate (for registered dealer) or Form 26 (for any other person).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.

    1. The driver or person in-charge of vehicle shall carry with him the records of goods including challans, bills of sale or dispatch memo and prescribed declarations form or way bill dully filled or signed by the consignor.
    2. The driver or person in-charge of vehicle shall present before the Assistant Commissioner or the Commercial Tax Inspector at the entry check post way bill in Form 25 in triplicate at the time of importing consignments of goods by registered dealer into Sikkim from outside. A single waybill shall be used for each consignment of goods transported in a vehicle irrespective of a value or quantity of consignment.
    3. The driver of the goods vehicle shall submit a declaration in Form 27 filed in by the consigner originating from any place in Sikkim and destined to any place within Sikkim to be handed over by the driver to the Assistant Commissioner or Commercial Tax Inspector authorized to intercept or detain consignment for verification. The driver of the vehicle shall further carry with him a consignment note, delivery note, invoice, road challan or any other document of like nature.
    4. Any person or organization not registered under the Act desiring to transport goods outside Sikkim shall fill Form 26 in triplicate and hand over the same to the driver who shall handed over to the Assistant Commissioner and commercial Tax Inspector at the check post the goods should be intended to be dispatched outside Sikkim otherwise than by sale.
    5. Any person or dealer transporting goods on his own account or on account of a consignee from a place within Sikkim to a place outside Sikkim shall fill waybill in Form 25 in triplicate and the deliver of the vehicle shall carry the same and produce it before the produce it at the check post.

    Tamil Nadu –

    1. For Outbound shipments from Tamilnadu locations Form 20 to be collected from shipper.
    2. For Inbound shipments into Tamilnadu the consignee's CST number and TNGST number must appear on the invoice. In case the consignee is an individual, not having the numbers, a declaration by consignee stating "NOT FOR RE-SALE AND BOUGHT FOR OWN USE" must be provided.
      The owner or other person in charge of a goods vehicle shall carry with him--
      1. Bill of sale or delivery note in Form JJ or such other documents in Form MM as may be prescribed alongwith goods vehicle report or trip sheet or logbook and
      2. Goods vehicle record or trip sheet,relating to the goods under transport and particulars to be submitted to the officer in charge
    3. When a goods vehicle carrying any goods, coming from any place outside the State and bound for any other place outside the State, passes through the State, the owner or other person in-charge of such goods vehicle shall obtain a transit pass in the prescribed form, Form LL and in the prescribed manner from the officer in-charge of the first check post or barrier, after its entry into the State
    4. For goods meant for export the person in-charge of the vehicle shall carry with him the following documents:
      1. A trip sheet or logbook may be
      2. A bill of sale of Form KK and
      3. In case of goods moved for export
        If the purchase is made in the state: -
        1. Sale invoice, and
        2. Letter from the exporter specifying the port of export name of ship and probable dates of arrival and departure from the port If the purchase is made outside the state
        3. Purchase invoice of the goods purchased and
        4. iv.Letter from the clearing or forwarding agent addressed to the export agent specifying the quantity and value of goods consigned for export and name of the form outside the state on whose behalf purchase goods are purchased for export
    5. In case of imported goods:-
      1. Copy of foreign invoice with the bill of entry
      2. Letter from the importer or forwarding or clearing agent addressed to the consignee specifically mentioning the description of the goods imported
      3. iii.Record showing value of the goods imported.

    Tripura –
    Commercial shipments to state must accompany with Form XXVI / XXIV in triplicate and shall contain a correct and complete account of the goods carried by the transporter. Above form to be collected from shipper

    Uttar Pradesh –

    1. Form 38 along with commercial invoice is mandatory for inbound shipment for registered dealers.
    2. Form should bear stamp and signature of consignee & shipper and sales tax department of UP.
    3. Form 39 is mandatory for personal and non commercial shipments.
    4. Transit application in Form XLIII
    5. UP Tax on Entry of goods (amendment bill 2009) has been passed on 27th Feb 2009

    Uttaranchal –

    1. There is no sales tax form required for shipments travelling out of Uttaranchal
    2. 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 (a registered dealer) 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.
    3. Forms 16 and 17 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. Additional document to be carried include sale invoice, bill or challan and authorization for transfer of goods/goods challan hereinafter referred to as trip sheet in triplicate. Trip sheet shall be in form XVIII and shall contain details of all goods carried. Separate trip sheets shall be maintained for different destinations.
    4. Form 16 & 17 are issued by Uttaranchal sales tax authority Form 17 is valid for one month only.Validity of Form 16 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.
    5. 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) then OC stamp on the invoice is a must.The driver or person in-charge of vehicle coming from any place outside the state and passing across state to any place outside the state shall present the trip sheet in triplicate at the entry check post and one copy of the verified trip sheet at the exit check post

    West Bengal –

    1. For Inbound Shipments, West Bengal Tax Form 50 is a must
      Form No. 50 in duplicate duly filled in and signed by the dealer casual dealer or any other person on whose account such consignment of goods is imported or brought into West Bengal for endorsement of such way bill by such Sales Tax Officer or Assistant Sales Tax Officer of the checkpost, as the case may be. Such dealer, casual dealer or any other person, or the driver or person in charge of the vehicle, as the case may be, shall also present before such authority the consignment note, bill, invoice, road challan, trip sheet or any other document of like nature in respect of such consignment of goods for the purpose of verification After the way bill is presented the Sales Tax Officer or Assistant Sales Tax Officer of a check post shall, endorse the way bill and record in the Entry Register the particulars of the consignment of goods and of the way bill related and allow the vehicle to move. The person in-charge of the vehicle shall also present the consignment note, bill, invoice, road challan, trip sheet or any other document of like nature.
    2. For Outbound Shipments, West Bengal Tax Form 51 is a must Any casual dealer, dealer or any other person shall, while transporting any consignment of goods dispatched from any place in West Bengal, to any place outside West Bengal either on his own account or an account of any consignee, make over to the carrier a way bill in Form No. 51 in duplicate, a copy of challan in duplicate in respect of such consignment of goods and the trip sheet and the carrier shall produce the same before the Sales Tax Officer or Assistant Sales Tax Officer posted at the last check post before the exit of the goods vehicle from West Bengal.
    3. For Shipments entering West Bengal and bound for a place outside West Bengal, the carrier has to make a declaration on the body of the consignment note or on document of like nature that the goods being carried shall not be unloaded in West Bengal and shall specify the name of the last check post through which the vehicle shall move outside West Bengal. The note containing the declaration has to be submitted at the entry check post and the exit check post. The format of declaration is given in Rule 121 of the West Bengal Value Added Tax Rules, 2005.
      Similar declaration is to be made in case of transshipment of goods in West Bengal. The carrier shall further note the details of the vehicle carrying the transshipped goods. However the declaration is not required to be made in case of transshipment of export goods under Section 5 of the Central Sales Tax Act, 1956.
Conditions of Carriage
1Important Notice –
These Conditions of Carriage EXCLUDE LIABILITY on the part of FedEx Express Services (India) Pvt. Ltd. its employees or agents (hereinafter collectively referred to as “FESFES” for loss, damage and delay in certain circumstances; LIMIT LIABILITY to stated amounts where liability is accepted and REQUIRE NOTICE OF CLAIMS within strict time limits. Customers should note these Conditions carefully and where necessary obtain insurance cover in order to protect their interests. FES is not a common carrier and accepts documents and non documents (hereinafter referred to as “consignments”) for carriage upon that condition and the Conditions set out below.
1 Application
1.1 These Conditions apply to the carriage of consignments from and between specified locations within the territory of India, utilizing the following services of FES : PAFEX NATIONWIDE, PAFEX GROUND CARGO & PAFEX SKY CARGO. These services may be modified by PAFEX from time to time.
1.2
These Conditions represent the entire agreement between the parties and shall prevail over, exclude and supersede any other terms or conditions, oral or written, wheresoever appearing or made and, in particular, any terms or conditions sought to be incorporated by the customer or any other written or oral statements concerning these Conditions. The customer confirms that he does not rely upon or claim any other terms, warranties, conditions or representations relating to the use of the services.
1.3
These Conditions supersede all previous published terms and conditions of FES FESreserves the right to unilaterally modify, amend, change or supplement these Conditions without notice. These Conditions are published in printed form and electronically at www.pafex.com. These Conditions supplement and detail the key terms and conditions on the back of the Consignment Note. In case of conflict between these Conditions and the terms and conditions on any FES Consignment Note, manifest, shipping label or other transit documentation, these Conditions shall prevail.
1.4
These Conditions shall not be overridden or varied or added to except by express agreement in writing between the customer and a representative of FES having the express written authority to do so.
1.5
The customer hereby accepts these Conditions for himself/itself and/or as an agent for and on behalf of any person having any interest in the consignment.
 
2 Representations & Warranties of customer
2.1
The customer warrants that he is the owner or the authorized agent of the owner of the goods entrusted to FES for carriage.
2.2
The customer warrants to FES that the consignment and each item/article in the consignment is properly described in the consignment note and invoice, if any, and conforms accurately to the actual contents of the consignment and does not contravene the provisions of the Indian Post Office Act, 1898 or any other law for the time being in force and has not been declared by FES to be unacceptable for carriage as specified under Condition hereof and that the consignment is properly marked, addressed and packed to ensure safe handling.
3 Carriage
3.1
FES undertakes, subject to payment in accordance with the rates notified to the customer from time to time, to carry the customer's consignment at the owner’s risk from the point of tendering only up to the address indicated on the Consignment Note.
3.2
FES carries all consignments as packed/sealed and handed over to it by the customer and does not open and examine the contents of the consignment booked, nor is it aware of the contents, condition, nature and value of the consignment. FES accepts the consignment for carriage as declared by the customer.
3.3
FES reserves the right to carry the customer's consignments by any route using multi-modal transportation according to its own handling, storage and movement methods and plans and by use of its business associates, co-loaders, co-couriers, franchisees or other Agents.
3.4
FES reserves the right to refuse to accept, carry or if carried, abandon the carriage of any consignment not conforming to these Conditions at any time without assigning any reason whatsoever.
 
4 Consignment Note
FES issues a non-negotiable Consignment Note duly acknowledging the receipt of the consignment from its customer. The customer acknowledges that the Consignment note has been completed by the customer or by FES on behalf of the customer. Once the Consignment Note is issued to any customer and the consignment is handed over to FES, it is implied that all the Conditions stated herein have been accepted by the customer, although the Consignment Note may not have been signed by the customer. The customer shall ensure that any Consignment Note provided by FES is signed by a person authorized to sign it on behalf of the customer and the customer will be bound by the signature of such person on the Consignment Note.
 
5 Duties & Taxes
The freight charges are only for the carriage of the consignment from origin to destination and are exclusive of octroi, or any other tax levies that may be applicable for the consignment either at origin, en route or destination. The customer shall be solely liable for payment of all costs and expenses (which shall without limitation include octroi, state and local taxes and imposts) related to the consignment and for costs incurred either in returning the consignment to the customer or warehousing the consignment pending such return.
6 Chargeable Weight
6.1
Every consignment shall be charged by its chargeable weight, as defined hereunder, and not the actual weight. The chargeable weight shall be the higher of
 
(a) The actual weight rounded off to the next higher half kg or one kg as per the rate category agreed to, or
(b)
The volume weight similarly rounded off as in (a) above.
6.2
Volume weight of the consignment, in kilograms, is its gross cubic volume in cubic centimeters divided by 6000.
6.3
FES shall be entitled to charge on the actual weight or volumetric weight of the consignment, as the case may be, if it is greater than the weight declared by the customer on the Consignment Note or other delivery document.
7 Payment
7.1
The customer shall pay all invoices, charges, expenses or sums of whatever nature submitted by FES in cash or as otherwise agreed immediately when due without reduction or deferment on account of any claim, counterclaim or set-off.
7.2
FES must be notified in writing of any queries relating to the invoices within 14 days of the invoice date, failing which the invoice shall be deemed to be properly rendered in the stated sum.
7.3
The provision of proof of delivery shall not constitute a condition for payment.
7.4
Interest at the rate of 18% per annum shall be payable on all overdue invoices.
8 Insurance
8.1
The customer may insure the consignments entrusted for carriage to FES at his own cost and expense. In the event of any loss or damage to a consignment, which is insured by the customer, FES may, at the request of the customer, issue loss/damage/shortage Certificate with the sole purpose of enabling the customer to lodge a claim with its insurer. The customer agrees and acknowledges that the Loss/shortage/damage Certificate will be issued by FES without admission of any claim and that FES shall be discharged of all liabilities, if any, in respect of the consignment on acceptance of the Loss/damage/shortage certificate by the Shipper.
8.2
FES can arrange for insurance of a consignment on behalf of the customer for the declared value of the goods in respect of loss of or physical damage to such consignments. However, in such event, FES shall be responsible only for the administrative facilitation and arrangement of the insurance policy.
8.3
The said insurance cover will be obtained subject to the following terms and conditions
8.3
1
The customer shall pay Freight on Value to FES, which will include the applicable premium on the declared value and the service charges of FES.
2
The insurance shall not cover any indirect loss or damage, or loss or damages caused on account of any delays in delivery of consignments.
3
Loss or damage to the consignment shall be notified by the customer/consignor/consignee to FES. The claim shall be settled in accordance with the assessment carried out by the Surveyor appointed by the insurance company and shall be binding on the customer. Any difference between the amount claimed by the customer and the amount paid by the insurance company shall be borne by the customer and FES will not be liable for payment of the said sum under any circumstances.
4
Notwithstanding anything stated hereinabove, no claim shall be entertained if the freight together with FOV charges are not paid by the customer/consignor/consignee to FES.
 
9 Labeling & Packing
9.1
Each package within a consignment must be legibly and durably marked with the full name and complete postal address with the PIN Code and telephone number of both the customer and the consignee. FES shall not be liable for non delivery or delay in delivery on account of incomplete or erroneous address being furnished by the customer.
9.2
It is the customer's obligation to ensure that all consignments entrusted to FES for carriage are prepared and packed adequately to ensure safe carriage with normal care in handling. Any article susceptible to damage as a result of any condition which may be encountered during handling or transportation by air, railway or road must be adequately protected by the customer by proper packaging and FES shall not be liable for any damage or shortages occurring as a result of improper packing.
10 Inspection
FES reserves the right to permit revenue and law enforcement authorities of the Central/State/Local government to open, inspect and detain the consignments, if necessary.
11
Transit
11.1
Transit shall commence when FES takes possession of the consignment whether at the point of collection or at FES’s premises. Transit shall end when the consignment is delivered provided that:-
11.1.1
if no safe and adequate access or no adequate unloading facilities exist at the Consignee's address or if there is no one available to whom the consignment may be tendered then Transit shall be deemed to end at the expiry of one clear day after notice either in writing, by telephone or electronically of the tender of the consignment at the Consignee's premises has been provided to the Consignee: and
when for any other reason whatsoever a consignment cannot be delivered or when a consignment is held by FES "to await order" or "to be kept till called for" or upon any like instructions and such instructions are not given or the consignment is not called for and removed within ten (10) days from receipt by FES, then Transit shall be deemed to end upon expiry of that period.
11.1.2
12 Undelivered Or Unclaimed Consignments
 
If the consignee refuses delivery or to pay on delivery, or the consignment is deemed to be unacceptable or if the consignee cannot be reasonably identified or located or if Transit has ended, FES may, in addition to its other rights return the consignment to the customer upon the customer paying the requisite charges to FES for the return of the consignment at the same rate as charged for the original delivery attempt unless a different rate has been agreed between the customer and FES in advance, failing which the consignment may be released, disposed of or sold by FES without incurring any liability whatsoever to the customer/shipper or anyone else. The proceeds shall be applied against service charges and related administrative costs and the balance of the proceeds of the sale shall be returned to the customer after adjusting outstanding dues, if any.
13
Liabilities not assumed
 
FES shall not be liable for any loss or damage which has arisen from :-
  1. an Act of God;
  2. any consequences of war, invasion, act of foreign enemy hostilities (whether war or not), civil war, rebellion, insurrection, military or usurped power or confiscation, acts of terrorism, requisition or destruction of or damage to property by or under the order of any government or public or local authority;
  3. seizure or forfeiture under legal process;
  4. error, act, omission, mis-statement or mis-representation by the customer or other owner of the goods or by servants or agents of either of them;
  5. inherent liability to wastage in bulk weight, latent defect or inherent defect vice or natural deterioration of the goods;
  6. insufficient or improper packaging:
  7. the goods being of a fragile nature such that they cannot withstand the ordinary exigencies of carriage by a parcel carrier;
  8. insufficient or improper labelling or addressing:
  9. riot, civil commotion, strike, lockout, general or partial stoppage or restraint of labour from whatever cause;
  10. the Consignee not taking or accepting delivery within a reasonable time after the Consignment has been tendered;
  11. ) the act, default or omission of any tax and revenue officials or other Government officials;
  12. electrical or magnetic injury, erasure, or other such damage to electronic or photographic images or recordings in any form;
  13. Force Majeure.
14 Limitation of Liability
14.1 The liability of FES for any loss or damage to any consignment shall be the lowest of :
  1. Rs.5,000/- or
  2. The amount of loss or damage to the consignment actually sustained or
  3. The actual value of the consignment as determined, without regard to the commercial utility or special value to the customer.
14.2
The actual value of the consignment shall be ascertained by reference to the cost of preparation or replacement/reconstruction value at the time and place of consignment, but under no circumstances shall exceed Rs.5,000/-.
14.3
The actual value of a consignment (which term shall include any item of commercial value which is carried hereunder) shall be ascertained by reference to the cost by repair or replacement/resale or fair market value not exceeding the original cost of the article actually paid by the customer, always within the overall limit of Rs. 5,000/-.
14.4
No claim for loss or damage will be entertained until all invoices and charges have been paid. The amount of any such claim will not be deducted from any dues owed to FES. FES shall be entitled to require proof in respect of any claim that the goods were undamaged when transit commenced.
 
15
Consequential Damages Excluded
FES shall have no liability whatsoever and howsoever arising (and for the avoidance of doubt including but not limited to breach of contract, negligence, gross negligence or wilful acts or omissions) in respect of direct, indirect or consequential loss or special damage, including but not limited to loss of income, profits, interest, utility or loss of market or in respect of taxes and duties of whatever kind raised against any consignment or part thereof.
16 Customer’s Indemnities to FES
16.1
The Customer shall indemnify FES against:-
16.1.1
All consequences suffered by FES (including but not limited to claims, demands, proceedings, fines, penalties, damages, costs, expenses and loss of or damage to the vehicle and to other goods carried) by reason of any error, omission, mis-statement or mis-representation by the customer or other owner of the goods or by any servant or agent or either of them, insufficient or improper packaging, labelling or addressing of the goods.
16.1.2
all claims and demands whatever by whomsoever made in excess of the liability of FES under these Conditions.
16.1.3
all losses suffered by and claims made against FES resulting from loss of or damage to property caused by or arising out of the carriage by FES of items not acceptable for carriage, including Dangerous and Prohibited Goods, whether or not declared by the customer as such.
16.1.4
all claims made upon FES towards taxes, duties, penalties and interest whether or not Transit has ended or has been suspended and regardless of whether FES may have been at fault in any way causing the circumstances leading to such demand being made.
 
17 Claims
 
17.1
Any claim must be brought by the customer and delivered, in writing, to the booking centre, under acknowledgement by Manager of Branch within 30 days from the date of acceptance of the consignment for carriage. In the case of any damage noted on proof of delivery, request for damage certificate should be submitted in writing within 30 days from date of delivery. No claims will be entertained beyond this period.
17.2
Where a customer has made a claim in writing in respect of loss or damage to a consignment and FES has requested documentation and/or information in support of such claim, such information must be provided to FES within 180 calendar days failing which any claim will be deemed withdrawn.
17.3

No claim for loss or damage will be entertained until all invoices and charges have been paid. The amount of any such claim will not be deducted from any dues owed to FES.

18
Items Not Accepted For Carriage
18.1
The following items will not be accepted for carriage :
18.1.1
Items classified as hazardous material, dangerous goods, prohibited or restricted articles by IATA (International Air Transport Association), ICAO (International Civil Aviation Organization) or other government or regulatory agencies.
18.1.2
Items not permitted under any law/rules/restrictions for the time being in force;
18.1.3
Any items as may from time to time be notified by FES to be restricted and/or banned and/or dangerous and/or prohibited for carriage from time to time (such items include but are not limited to radio-active, combustible, inflammable or explosive substances, liquids, dust, cyanides, precipitates, gold and silver ore, bullion, coin, precious metals and stones, jewelry, semi-precious stones including commercial carbons or industrial diamonds, currency (paper or coin) of any nationality, securities (including stocks and bonds and negotiable instruments in bearer form, share certificates and blank signed share transfer forms), coupons, stamps, cashier's cheques, travellers’ cheques, money orders, passports, antiques, works of art, livestock, animals or plants, firearms or parts and ammunition thereof, human remains, pornographic materials, contraband, narcotics and psychotropic substances, perishables, etc.).
18.2
A detailed list of items not accepted for carriage is available on request at all FES offices and on the website www.pafex.com
 
19 Lien on Goods Consigned
19.1
FES shall have a general lien on all goods in its possession, custody or control for any monies whatsoever due from the customer or owner of the consignment and such general lien shall extend to all freight charges, octroi duties and taxes, advances, or any other charges of any kind arising out of Transit hereunder. FES may refuse to surrender possession of the consignments until such dues are paid and, without prejudice to FES’s other legal remedies to recover its costs, charges and expenses, shall be entitled to sell the goods by public auction, tender, private agreement or other wise or even destroy the goods as Agent for and at the expense of the customer and apply the proceeds in or towards the payment of such sums on 14 days notice to the customer or any lesser period as may be reasonable in the circumstances. Upon accounting to the customer for any balance remaining after payment of any sums due to FES and any costs of retention, insurance and sale or disposal, FES shall be discharged of any liability whatsoever in respect of the consignment.
20 Jurisdiction of Courts
20.1
All disputes and claims shall be subject to the exclusive and irrevocable jurisdiction of courts at Mumbai.
 

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