F – Card or Regulation 6 of Customs Broker Licensing Regulations;2018, examination which is conducted by NACIN (National Academy of Customs, Indirect Taxes and Narcotics)

ELIGIBILITY – As per Regulation 5 of CBLR 2018

A person who meet the following conditions that:-

(1) a) He is a citizen of India

b) He is a person of sound mind

c) He is not adjudicated as insolvent

d) He holds an Aadhaar Card

e) He holds a valid PAN Card

f) He has not been penalised for any offence under Customs Act, 1962, Central Excise Act, 1944, Service Tax, CGST Act, 2017 and IGST Act, 2017

g) He is neither been convicted by a competent court for an offence not any criminal proceeding is pending against him in any court of law

h) An individual applicant or in case the applicant is a firm, its partner or in the case of a company, its director or an authorised employee who may handle the Customs work shall

i) Be a graduate from a recognised university

ii) Possess a professional degree such as Masters or equivalent degree in Accounting, Finance or Management, CA / CS / MBA / LLM / ACMA / FCMA or Diploma in Customs Clearance work from any Institutes or University recognised by the Government or is having at least two years experience in transacting Customs Broker work as G-Card holder

(i)The applicant has financial viability of not less than five lakhs rupees supported by a certificate issued by a Scheduled Bank or such other proof acceptable to the Commissioner of Customs

(2) A retired Group A officer from the Indian Revenue Service (Customs & Central Excise) having a minimum of five years experience in Group A post shall also be eligible to apply for a licence to act as a Customs Broker provided he satisfies the conditions specified at (a), (b), (c), (d), (e), (f), (g) and (i) above. The person who meets the above conditions has to clear a written and Oral examination conducted by NACIN

SCOPE – Customs Broker Licensing empowers the licencee to act as an agent on behalf of the importer or exporter, for the purpose of transaction of any business relating to the entry or departure of conveyances, or the import or export of goods at any Customs Station including audit. The licencee also has the opportunity to appear before Customs & Appellate Tribunal as authorised representative as per section 146A of Customs Act, 1962

An applicant shall be allowed a maximum of six attempts to clear the examination.

SYLLABUS

Customs Act, 1962, Customs Tariff Act, 1975, EXIM POLICY FTDR Act, 1992 IGST Act, 2017 & Other Allied Acts

It has been seen over the years that majority of questions come from Customs Act, Customs Tariff Act & Rules and Regulations under Customs Act.