Final Out Main 237 - Merged

A STUDY ON IMPORT CUSTOM CLEARANCE DOCUMENTATION
OF PERISHABLE GOODS IN JETZ GLOBAL LOGISTICS
Project report submitted in partial fulfillment of the

requirements for the award of the degree of
MASTER OF BUSINESS ADMINISTRATION

by
XAVIER REJOYSON S
Reg. No: 21MBA237
Under the guidance of
DR. R. SHOBANA MBA,M.Phil
Asst. Professor
OCTOBER 2022
DEPARTMENT OF BUSINESS ADMINISTRATION(PG)
HINDUSTHAN COLLEGE OF ARTS & SCIENCE (Autonomous)
(Approved by AICTE New Delhi and Affiliated to Bharathiar University)
(ISO 9001:2008 Certified Institution)
Behind Nava India, Coimbatore – 641028
2022- 2023
CERTIFICATE
This to certify that the Project report, entitled “A STUDY ON IMPORT CUSTOM
CLEARANCE DOCUMENTATION OF PERISHABLE GOODS IN JETZ GLOBAL
LOGISTICS”, submitted in partial fulfillment of the requirements for the award of the
degree of MASTER OF BUSINESS ADMINISTRATION is a record of original
research work done by XAVIER REJOYSON S ( Reg.No.21MBA237) during the
period June 2022 to July 2022 under my supervision and guidance.
Signature of the Guide
COUNTER SIGNED BY
DIRECTOR PRINCIPAL
VIVA-VOCE EXAMINATION HELD ON -----------------------------------------
INTERNAL EXAMINER EXTERNAL EXAMINER

DECLARATION
I, XAVIER REJOYSON S hereby declare that the project report, entitled “A STUDY ON
IMPORT CUSTOM CLEARANCE DOCUMENTATION OF PERISHABLE GOODS IN
JETZ GLOBAL LOGISTICS ”, submitted in partial fulfillment of the requirements for the
award of the degree of MASTER OF BUSINESS ADMINISTRATION is a record of
original and independent research work done by me during June 2022 to July 2022 under the
supervision and guidance of DR. R.SHOBANA MBA,M.Phil, Assistant Professor, Department
of Business Administration (PG), Hindusthan College of Arts and Science and it has not
formed the basis for the award of any Degree / Diploma / Associate ship / Fellowship or other
similar title to any candidate of any University.
Signature of the Candidate

COMPLETION CERTIFICATE
ACKNOWLEDGEMENT
Any successful completion of a task would be incomplete without the mention of the
people who made this possible with constant guidance and encouragement.
I wish to extend my gratitude to our principal Dr. A. PONNUSAMY, MSW., M.Phil.,
MBA., PGDPM., DLL., Ph.D., Hindustan College of arts and science for providing the
facilities for carrying out this institutional training.
I express my deepest thanks to the Director of PG and Research Department of
Management Studies Dr. B. SUDHAKAR, B.Tech, MBA, PGDHE, Ph.D. for their careful
and precious guidance who gave me the opportunity to attend this graceful project.
It is my radiant sentiment to place on record my best regards, deepest sense of gratitude
to Dr. R. SHOBANA MBA M.Phil, Assistant Professor PG and Research Department of
Management Studies for his valuable guidance, advice, support and encouragement to
complete this project successfully.
I extend my thanks to all the faculty members of our department for the kind cooperation.
I wish to express my love and affection to my parents for their support to complete this
project.
I express my sincere thanks to my friends who were supporting me.
TABLE OF CONTENT
Chapter Page
Title
No. No.
Certificate i
Declaration ii
Acknowledgement iii
INTRODUCTION 1
1.1 Introduction of the Study 1-3

1.2 Industry profile 3-7
I 1.3 Theoretical Background of Study 8-12
1.4 Reviews 12-14
1.5 Statement of the problem, if any 15
1.6 Objectives of the Study 15
1.7 Scope of the study 15
1.8 Limitations of the Study 15
RESEARCH METHODOLOGY 16-18
2.1 Research Design 16-17

2.2 Population 17
II
2.3 Sampling Techniques 17
2.4 Sampling Size 18
2.5 Source of Data Collection 18
2.6 Tools used for Data Collection 18
III DATA ANALYSIS AND INTERPRETATION 19-67

`
RESULTS 68
4.1 Findings 68
IV
4.2 Suggestion 68
4.3 Conclusion 69
BIBLIOGRAPHY 70
CHAPTER 1
A STUDY ON IMPORT CUSTOM CLEARANCE DOCUMENTATION OF

PERISHABLE GOODS
1.1 INTRODUCTION OF THE STUDY
Logistics is the process of planning, implementing, and controlling the efficient, cost-
effective flow and storage of raw materials, in-process inventory, finished goods and related
information from point of origin to point of consumption for the purpose of meting customer
requirements.
Logistics has huge impact on the domestic and international economy of any country.
As such, the role and importance of logistics has been elevated in many business
environments, India's spend on logistics activities. equivalent to 13 percent of its GDP is
higher than that of the developed nations. The key reason for this is the relatively higher level
of inefficiencies in the system, with lower average trucking speeds, higher turnaround time at
ports and high cost of administrative delays being just a few of the examples.
Transportation is a key element in a logistics infrastructure. In India, about 40% of the

logistics cost is due to transportation alone. The major infrastructure required for moving
goods in India involve the active roles of roads, airways, ports and shipping, and airports all
of which are either managed or regulated by the government.
Logistics is about moving materials, information and funds from one business to
another business or from a business to the consumer. Logistics is an important part of the
business economic system and is a major economic activity It encompasses activities like
freight transportation, warehousing, material handling, protective packaging, inventory
control, order processing, marketing forecasting and customer service.
The present form of logistics industry in India is still in its infancy and is highly
fragmented There are thousands of logistics companies, ranging from the international giants
to the highly localized small players in the country. As the logistics industry in India is in
nascent stage, there are a lot of logistics issues to be improved.
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Logistics is the overall process of managing how resources are acquired, stored, and
transported to their final destination.
Poor logistics in a business can impact its bottom line. Logistics is now used widely in
the business sector, particularly by companies in the manufacturing sectors, to refer to how
resources are handled and moved along the supply chain.
Custom Clearance
Customs clearance is the act of transferring (importing & exporting) goods through
customs for safely entering another country. Trade is a global way of sending and receiving
goods. Every country has different rules and regulations regarding trade; hence, variable
degrees of import and export duties/taxes will be imposed on goods crossing its borders.
Customs clearance is a necessary procedure before goods can be imported or exported

internationally. If a shipment is cleared, then the shipper will provide documentation
confirming customs duties that are paid and the shipment can be processed. Customs
clearance is an even simpler process when a customs broker is used to refer to during imports
and exports.
Customs clearance is a necessary procedure in permitting goods that are transported to

a country through an authorized customs broker. Within this process, there’s also information
regarding shipments with imports and exports with parties involved in the process.
Custom Broker
A customs broker is an agent for importers that assist importers with the transaction of
their customs business.
Customs Brokers prepare customs documentation and ensure that shipments meet all
applicable laws to facilitate the import and export of goods. Determine and track duties and
taxes payable and process payments on behalf of client. Sign documents under a power of
attorney. Represent clients in meetings with customs officials and apply for duty refunds and
tariff reclassifications. Coordinate transportation and storage of imported goods. They also
prepare and process import and export documentation according to customs regulations, laws,
or procedures.
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Other tasks include:
• Clear goods through customs and to their destinations for clients.

• Pay, or arrange for payment of, taxes and duties on shipments.
• Calculate duty and tariff payments owed on shipments.
• Request or compile necessary import documentation, such as customs invoices,
certificates of origin, and cargo-control documents.
• Classify goods according to tariff coding system.
• Stay abreast of changes in import or export laws or regulations by reading current
literature, attending meetings or conferences, or conferring with colleagues.
1.2 INDUSTRY PROFILE
Ship transports between regions are designated deep-sea shipping, which,

financially, is the most effective means of transport. Traffic is particularly heavy on shipping
routes between the large industrial regions of Asia, Europe and the USA. This part of the
shipping industry is in direct competition with air transport in respect of specific high-value
product groups. Air traffic therefore only accounts for a small proportion of the volumes
transported.
Short-sea shipping covers transportation within the regions and handles the
redistribution of cargoes shipped to regional centers by the deep-sea vessels. Short-sea often
competes directly with land-based transports. Short-sea vessels are smaller than deep-sea
vessels.
The shipping industry has been developed to facilitate international trade through
connecting sources of supply and demand for commodities including raw materials,
manufactured goods, and finished products, as well as transportation of passengers, cars and
even livestock, between ports and countries.
After removing trade barriers, there has been an upsurge in India's number of exports
and imports. Foreign exchange regulations Act, 1973 was repealed and replaced by the
Foreign exchange management Act, Of 1999 to improve the numbers through liberalization
and economic reforms. As the shipping continued to rise, there was a dire need for customs
clearance services in the country. As per the reports and data published in the Ministry of
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Commerce and Industry, Government of India, the average value of imported merchandise
trade was 3,276,835 cr. representing an increase of 67.51% YoY.
Typically, importing goods and services includes obtaining a license and compliance
before shipment. By law, all goods imported to India are examined, appraised, assessed, and
evaluated at customs to determine the proper tax and check the imported commodities against
illegal imports.
Customs Clearance Brokerage Agency is a Third-Party Service Agency that is

licensed by Customs Department to operate and represent the Importer. Customs Clearance
License Holder is required to have passed Customs Test and Examination and is required to
be fully conversant with Customs Laws, Rules, and Processes and ensure adherence to the
same.
There are several Customs Clearance Service Providers who are specializing in the
field. There are many freight forwarder companies including Multi-National Companies that
own and operate Customs Clearance services for their clients.
The Customs Clearance process requires several documents including commercial

documents from the Buyer, Seller as well as bill of Transport from the Transporting
Company, Certificate of Origin from the Seller country etc. Besides the Customs Bill of
Entry is one of the key documents required to be submitted along with the rest of the
documents. These documents are filed electronically from the Customs Broker’s office before
the consignment land. From the time the consignment lands and is warehoused at the
Custom’s Bonded Warehouse, there is a free period of three days to seven days (varies from
country to country) within which the customs clearance process would have to be completed
and the consignment released. If not the consignment then starts accruing demurrage on daily
basis and would have to be paid up by the Importer before clearance of the Consignment.
Customs Clearance Agent plays a very crucial role in representing the Importer with
Customs and takes the responsibility for compliance of all Rules and Regulations on behalf of
the Importer.
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5
COMPANY PROFILE
JETZ GLOBAL LOGISTICS
JETZ GLOBAL LOGISTICS was headquartered at Tuticorin was

established in the year 1998 by Mr. RAJAN, Mr. RUSTON and Mr. FREDY to provide
qualitative shipping and cost- effective logistic services through network of both Indian
and overseas locations, supported by strong affiliates and agents world-wide. JETZ
GLOBAL is structured with great care and clear focus with an aim to attain greater
heights in global arena of logistics. In a short span of over a decade, we have been
successful in transforming our strategic ideas into established business services.
JETZ GLOBAL LOGISTICS offers the custom brokerage house of import

in various overseas countries.
For past 18 years, JETZ GLOBAL LOGISTICS had a tremendous amount of

growth and huge earning with high volume. Their success strategy was” LESS PROFIT
MORE VOLUME”.
OWNER
❖ MR. RAJAN
❖ MR. RUSTEN
❖ MR. FREDY.
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ADDRESS – MARIA TOWER, 2ND FLOOR,
3E, SOUTH RAJA STREET,
TUTICORIN-628001
PHONE – 0461-4000025
FAX – 0461-4000024
EMAIL – globalrafzen@airtelmail.in
MOTTO - “LESS PROFIT MORE VOLUME”.
GSTIN – 33AGGPA8465RIZW
PAN – AGGPA8465R
LEGAL NAME – LAZAR ALEXANDER JOSEPH
TRADE NAME – JETZ GLOBAL LOGISTICS (Prop.L.JOSEPH ALEXANDER)
SERVICE TAX REGISTRATION NUMBER – AGGPA8465RSD002
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1.3 THEORECTICAL BACKGROUND OF STUDY
Trade rules of a country are not set in stone. It changes time to time and often, the
importers or exporters may not be made aware of such changes, especially if these changes
are made an immediate effect. A customhouse broker also helps the client with the entry
processes and admissibility requirements. For a person who is managing a business, they
can’t be updated on every vertical of trade at all times. However, customhouse brokers task
themselves with attaining such change in trade as it is part of their job to do so. As soon as a
new rule or refutation is set in place, the customhouse broker informs their clients
(importers/exporters) and makes them aware of the situation.
Getting customs clearance is not at all hard if we have all the papers in order. The hard
part is the paper themselves. And customhouse brokers work to get them right from day one.
Customhouse brokers manage all the legal documents pertaining to your goods. This includes
papers relating to the country of origin and destination, intent of use of goods, permissions,
routes, etc. Customhouse brokers also help the client with regulatory paperwork. The goods
that we are going to trade must be categorized into duties and have proper declarations.
Goods that require formal entry are great examples of how importance of paperwork pans out
in trade. When discrepancies occur in regulatory paperwork, they can lead to adverse
outcomes that would cost you dearly in regards to money and time.
A customs broker’s task starts with understanding the nature of goods that the client
wants to trade. The customs duties and taxes are not the same for all goods, and an expert
customhouse broker would help his client navigate through the different excises and
regulations that surround them and when the regulations experience a change, they have to
quickly make themselves familiar with the new changes and offer their services accordingly.
Money saved is money earned. Customhouse brokers help to conduct trade in the most
efficient manner. This means the money is spent on things that are of absolute necessity.
Delays are often a costly affair. customhouse brokers are well versed the government
procedures, they can help us avoid fines, penalties or confiscation of goods.
Trade is driven by transport. However, there are more elements at play here. Logistics is
a big part of the trade because the movement of goods at the right time impacts the
sustainability and profit of many industries, companies, and individuals. Customs house
brokers often work with other trade facilitators like freight forwarders to ensure that your
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shipments are on track and have proper transportation resources available. Storage and
warehousing is another part of the trade that gives unbelievable headaches.
A good customhouse broker will give timely advises on trade and how we should
structure ours. They speak with years of experience in the field and having a person who has
hands-on experience is invaluable in more ways than one.
IMPORT DOCUMENTATION
The three legal documents required to complete import customs procedures are
1. Bill of entry
The bill of entry is one of the significant documents for import customs permission. As
clarified already, the bill of entry is the legal report to be recorded by a CHA (Customs House
Agent).
➢ The bill of entry is one of the pointers of ‘absolute outward settlement of nations’. It
is managed by the Reserve Bank of India and the Customs Office
➢ The bill of entry must be documented within 30 days of the influx of merchandise at a
customs office
➢ After filling the bill of entry alongside essential import customs document clearance,
evaluation, and assessment of products are completed by the concerned customs
office
➢ After import customs paperwork is completed, a ‘pass out the order’ is given under
the bill of entry
➢ When a shipper or their approved customs house operator gets a ‘pass out the
order’ from concerned officials, the imported merchandise can be moved out of
customs
➢ The goods can be removed from customs territory to the shipper’s location after
paying basic import charges.
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2. Commercial invoice and packing list
➢ The invoice is the most important document in any business dealings

➢ The receipt is one of the documents required for import customs leeway for value
examination by concerned customs officials
➢ Computable value is determined based on the terms of conveyance of merchandise
referenced in the business receipt delivered by the shipper at the customs area
➢ The concerned evaluating official checks that the amount referenced in the business
receipt matches the genuine market estimation of the same merchandise
➢ This strategy for assessment by evaluating officials of customs avoids false exercises
of shippers or exporters such as over-invoicing or under-invoicing
➢ So, the invoice assumes an important job in value evaluation in import customs
clearance.
3. Bill of lading / airway bill
The bill of lading or airway bill is one of the most important documents required for import
customs clearance.
➢ The bill of lading under maritime shipment or airway bill under aircraft shipment is a
transporter’s document required to be submitted with customs for import customs
approval
➢ Moreover, the bill of lading or airway bill provided via the bearer furnishes the details
of freight with terms of the conveying.
OTHER DOCUMENTS REQUIRED
1. Import License
Import permits might be required as one of the documents for import customs leeway
techniques, as well as rules and regulations under explicit items. According to government
regulations, this permit may be needed for bringing in specific merchandise. The government
may have controlled the import of specific objects from time to time. Along these lines, the
administration demands an import permit as one of the documents required for import
customs permission to bring those materials from overseas.
10
2. Insurance Certificate
➢ An insurance certificate is required for import customs clearance systems. However, it

is a supporting document against the trader’s presentation in terms of the conveyance.
➢ The insurance certificate under import consignment encourages customs specialists to
confirm, with regards to the selling cost, whether protection is required or not
➢ This is required to discover an assessable amount that decides the import duty sum
➢ A purchase order envelops practically all the terms and conditions of a sale
agreement, which empowers the customs authority to accept the given appraisal
➢ In case import relegation is under the premise of a letter of credit, the shipper can
present a duplicate of letter of credit alongside the documents for import approval.
3. Technical Write Up
The technical write up is considered as one of the records for import clearance under some
explicit products.
This document encourages a customs authority to infer the precise market estimation of such
imported equipment, thus helping for value evaluation.
4. Industrial license
A copy of an industrial license might be necessary when importing certain specified

merchandise.
If an importer is able to guarantee some import advantage under government guidelines, an

industrial license may be created to benefit from the advantage. In this situation, a copy of the
industrial permit may be sent to customs.
5. Registration cum membership certificate
To benefit from import duty exemptions from government offices with regards to certain
specific merchandise, the generation of an RCMC with customs specialists is one of the
prerequisites for import clearance. Indeed, in such cases, the merchant needs to provide a
registration cum membership certificate alongside import customs approval archives.
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6. GATT/DGFT Declaration
Each merchant needs to record GATT and DGFT statements alongside other import customs
clearance reports with customs. Moreover, the GATT presentation must be recorded by the
importer according to the conditions of the general agreement on tariffs and trade.
Other than the documents mentioned above, the importer/exporter must file any additional
documents required. It should be by the government or customs department when importing
restricted supplies.
1.4 REVIEW OF LITERATURE
A literature review is a written work that compiles significant research published on a topic
by accredited scholars and researchers. It helps in performing a thorough "review,"
overview", or "look again" of past and current works on a subject, issue or a theory. Some of
the major reviews being stated by scholars on the export documentation procedures areas
under listed in the following points
Wahyuni, S. (2020) - An Indonesian port competitiveness model was developed, comprising

government support, business support and operational performance. The authors found a gap
between policy expectation and realization of port facilitation, caused by inefficient
government bureaucracy, customs clearance and strategic decision-making. The
government's consistency and commitment need work to encourage investor interest. Road
connectivity, intermodal transportation, and energy infrastructure should be enhanced to
increase operational performance. These problems are caused by a lack of feasibility analysis,
consideration of local economic developments, and late adoption of standard technology. The
maritime-sector workforce should be trained to be more professional with foreign players,
more innovative and more open towards foreign assistance.
Grottel, M. (2020) - Based on factor analysis, the research reveals the motives for and
benefits of AEO certification. This reveals significant differences between two distinct
groups of supply chain participants, namely, cargo owners and service providers. Service
providers are mainly driven by the need to gain or maintain their competitive advantage and
treat AEO certification as a standard that is required by customers. Cargo owners are
relatively more focused on the improvement of internal processes and treat AEO certification
as a privilege that helps them achieve a high level of efficiency.
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Kim et al., 2019 - The greatest limitation of TSR is the inefficiency of customs clearance
procedures, including complicated customs procedures, excessive customs costs and time,
and different customs clearance regulations when transferring transport modes in Russia . In
general, eight to ten documents are required for the clearance of customs, and all documents
must be written in Russian only. In addition, customs clearance inspection rates are high
compared with other countries. In particular, for the USA, Germany and Britain, the
inspection rate is generally less than 3 per cent, whereas that of Russia is approximately 44
per cent. These high customs clearance costs and the burdensome paperwork result in the
inefficiency of multimodal transport .
Kahyarara, 2018 - The manual operations make it difficult for the clearance procedures to
be executed on time and accurately, especially, in this era where there is rise in volume of
transaction because of globalization. The arbitrary decisions allow custom officials to
frustrate and delay the businesses in clearing their goods from the port. Corruption increases
the cost of transportation for businesses due to extra cost borne due to corruption. The delays
in the port clearance increase the inventory holding cost as they are kept in the bonded
warehouses.
Hoa and Haasis (2017) - argued that port clearance is a logistical activity, and a logistical
activity is to add value by ensuring that the right products are delivered to the “right
customer” in their rightful quantity and condition at the right time to the right place for the
right price. Comparing the function of a logistical activity stated and the function performed
by the traditional port clearance in international trade, there is a gross mismatch.
Taneja et al., (2016) - They made a thorough analysis of Kolkata-Raxual-Birgunj-

Kathmandu and summarized the key concerns along the route as follows, vehicle speed of 20
km/hr, along 180 km road in Bihar due to poor road condition, 2-lane narrow bridge over
Sirsiya river near the border and inadequacy of custom yard at Raxual leading to severe
congestion and long detour of 276 km from Birgunj to Kathmandu.
Palvia, Baqir, & Nemati, 2015 - In developing countries, import clearance digitalization is
pursued to achieve socioeconomic development . Socioeconomic development can be defined
as a process of change or improvements in social and economic conditions as they relate to an
individual, an organization, or a whole country . Socioeconomic development in a developing
nation involves a number of stakeholders. These stakeholders include the government and
governmental agencies; private firms; investors; and, ultimately, the citizens of the country .
13
So far, studies on the digitalization have focused management level and users’ perspective
revealing challenges needed for reorganization and improvement of processes, operations,
structures and IT systems. IS also have an important impact transparency and responsiveness
of governmental agencies and individuals.
Fichman et al., 2014 - In relation to documents, digitalization offers an opportunity for large
storage, multiple copying and quick transmission of e-documents at lower cost and faster
speed compared to physical documents. Moreover, digitalization promotes modernization and
participation in online services. In addition, it enhances human capability to search, analyze
and correct e-document. Other benefits include the opportunity for online information sharing
and tracking.
Hornok and Koren, 2014 - The study by these authors showed that there are some
transactional activities in the shipment process that increase costs, yet add no value, and an
attempt to reduce such costs result in trade efficiency. For instance, the charge of a container
is fixed whether it is full or not. In that case, an exporter would incur more cost to ship fewer
items than when he or she sends a container full. In that case, the exporter would prefer to
wait and load a full container for transport. The exporter has to make a tradeoff either by
incurring higher cost to ship the product on time, or delay shipment of the product at a lower
cost. The authors cited a number of transport costs that actually do not proportionate with the
volume and value of trade. Some include inventory holding costs between shipment arrivals.
Another operation in international trade that has the propensity to increase cost yet not add
value to the trade is port clearance .
Wee Kwan Tan,. (2012) - Transhipment points in container transport are a vital part of the
functioning and competitiveness of global logistics systems. However, competition between
different geographical locations is ongoing and therefore competitive landscape and leading
actors are continuously changing. The purpose of this paper is to understand one of world's
leading transhipment points, Singapore, and its competitiveness in the future as lower‐cost
alternative locations try to challenge its position.
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1.5 STATEMENT OF THE PROBLEM
Customs clearance is an act to take goods through the customs authority in order to
enable the flow of freight into (import) and beyond (export) countries.
Customs clearance also means a certificate given to a shipper by the customs authority
stating that all duties have been paid and the goods of the shipper are cleared for export.
To succeed in today’s global market, we have to master the art of International trade.
Importers should have good licensed custom house agent and a strong freight forwarder tie
up, but at the same time its very important for importers to have right information about
custom compliance, Documentation understanding and basic information about international
shipping.
1.6 OBJECTIVES OF THE STUDY
• To study the process of custom clearance in import of perishable products.
• To study the number of documents and its purpose.
• To study the working process in CFS.
1.7 SCOPE OF THE STUDY
In this project, I have collected all the imports done during June 16 to July 16 which
includes bill of lading, size of containers, origin country, container lining, place of CFS, bill
of entry and vessel. I had interviewed the employees based on the performance of the firm
and also, I had gathered and recorded few other case studies which seems as risk factor in
their experience.
1.8 LIMITATIONS OF THE STUDY
• The study is time limited for only 30 days. It should not be exceedingly more
than that time period.
• Lack of time is also a major constrain of study.
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CHAPTER 2
RESEARCH METHODOLOGY
Research methodology is a science. It is a method that can be used to solve the research
problems. It helps in studying how research is done scientifically. Research methodology
provides various steps that can be adopted by the researcher studying his research problems.
Methodology has many dimensions. The scope of research methodology is wider that of
research methods. Research methodology not only includes research but also considers the
logic behind those methods. It explains why we are using a particular method and why we are
not using another so that research results are capable of being evaluated either by the
researcher or by others. It also explains why a research has been undertaken, how the
research problem has been defined, in what way and why the hypothesis has been formulated,
what data have been collected how to calculate various statistical measures like mean,
median, mode, standard deviation etc., how to apply a particular research technique, which of
the various research methods available is more relevant and so on. Research methodology
deals with objectives of a research study, the method of defining the research problem, the
type of hypothesis formulated the type of data collected, methods used for collecting and
analyzing the data etc. According to Kerlinger, “Research methodology is the plan, structure
and strategy of integrating so as to obtain answer to research problems and to control
variables.”
2.1 RESEARCH DESIGN
A research design is a plan of proposed research work. The research design is simply a
specific presentation of various steps in the process of research. Research design means
adopting that type of technique of research, which is most suited for this research and study
on the problem. In fact, the research design is the conceptual structure within which the
research is conducted. It constitutes the blue print for the collection, measurement and
analysis of data.
Research design must contain a clear statement of the research problems procedures and
techniques to be used for gathering information, the population to be studied and methods to
be used in processing and analyzing data.
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Based upon the purpose and problems of investigation there are three important research
design methods. They are;
1) Exploratory research design
2) Descriptive research design
3) Casual research design
This study is descriptive in nature. Descriptive research design is a type of research design
that aims to obtain information to systematically describe a phenomenon, situation, or
population. More specifically, it helps answer the what, when, where, and how questions
regarding the research problem, rather than the why. Descriptive research is a quantitative
research method that attempts to collect quantifiable information for statistical analysis of the
population sample.
2.2 POPULATION
The entire aggregation of items from which sample can be drawn is known as population. It
is a collection of individuals or of their value which can be numerically specified. Population
can be finite or infinite. A population containing a finite number of items is known as finite
population. And a population containing an infinite number of items is known as infinite
population.
The company selected for the study is the population of the study.
2.3 SAMPLING TECHNIQUES
Sampling is the procedure of obtaining information about an entire population by only

examining a part of it. Simple random sampling is based on the concept of random selection
or chance sampling. Here, every item of the universe has an equal chance of inclusion in the
sample. It is a form of lottery method where the units are chosen from the whole group by a
mechanical method. This is why the researcher has chosen simple random sampling. This is
almost a blunt selection. Random sampling ensures that the law of statistical regularity is
followed. This implies that it the sample chosen is a random one, the chances are that the
sample will have the same composition and characteristics as the universe. This is why
random selection is considered as the most useful method for obtaining a representative
sample.
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2.4 SAMPLE SIZE
Size refers to the number of items selected from the universe to constitute a sample.
2.5 SOURCE OF DATA COLLECTION
Primary data refers to the first hand data gathered by the researcher himself. In this study the
data has been collected through interaction with the manager in the company and further
observation.
Secondary data are those which have been collected by some other person and published so a
researcher is said to make use of secondary data already compiled by some other person.
Secondary data are usually in shape of finished products. Secondary data is available easily
and at low cost published and unpublished records like accounting and financial records,
personnel records, register of members, inventory records are also examples of secondary
sources. Secondary data is easily accessible and does not cost much to researcher depending
on its availability. Secondary data’s use ensures the availability of data for making scientific
generalizations from the studies. Secondary data is used as a benchmark to test the findings of
research for making comparative analysis. Researcher has obtained secondary data from the
following:
Company records and manuals
• Broachers
• Websites
• Books and magazines
2.6 TOOLS FOR DATA COLLECTION
The data for the study has been collected through interaction with the manager in the
company and further observation.
18
CHAPTER 3
DATA ANALYSIS AND INTERPRETATION
EURO AGRO IMPEX (GH) LTD DOCUMENT
Collect the Document from Importer
• Bill of Lading
• Packing List
• Commercial Invoice
• Certificate of Origin
• Phytosanitary Certificate
• OCC
BILL OF LADING
Detailed list of a ship's cargo in the form of a receipt given by the master of the ship to the
person consigning the goods.
B/L document is Given by
• B/L NO: MEDUTM213855

• Consignee Name: DELTA STAR GENERAL TRADING LLC
• Shipper Name: EURO AGRO IMPEX (GH) LTD
• Port of Loading: TEMA
• Port of Discharge: TUTICORIN
• Container NO:
1.MSCU5350991
2.MSDU8483353
3.TGBU5474369
4.FFAU3512750
• No Of Containers: 4*40’
• Description: 1305 BAGS OF DRIED RAW CASHEW NUTS IN SHELL
• Gross Weight: 102,040.00kg
19
INVOICE
An invoice is a time-stamped commercial document that itemizes and records a

transaction between a buyer and a seller. If goods or services were purchased on credit, the
invoice usually specifies the terms of the deal and provides information on the available
methods of payment.
Invoice is Given by

• Date: 24/06/2022
• Invoice No: 2022/06/3855
• Per Conveyance: By Sea
• Amount: 120882 USD
PACKING LIST
A packing list is a document used in international trade. It provides the exporter,

international freight forwarder, and ultimate consignee with information about the shipment,
including how it's packed, the dimensions and weight of each package, and the marks and
numbers that are noted on the outside of the boxes
Packing List is Given by
• Packing Date: 14/06/2022

• Net Weight: 100.735 (MTS)
CERTIFICATE OF ORIGIN
It is the Chamber of Commerce of the exporting country that usually issues a

Certificate of Origin. Other authorized government bodies may also issue this certificate to
exporters. It certifies the country of origin of the product that is exported. In India, it is issued
by the Chamber of Commerce or the Trade Promotion Council of India.
20
Certificate of origin is given by
• Country of Origin: GHANA

• Country of Destination: INDIA
• Certification Place: ACCRA
• Date :21/06/2022
PHYTOSANITARY CERTIFICATE
A phytosanitary certificate is an essential document for exporting plants and plant-based

goods. They must confirm that these items fulfil the export requirements as an exporter.
These things, for example, must be free of pests and infectious diseases.
• Botanical Name of Plants: ANACARDIUM OCCIDENTALE

• Treatment: FUMIGATION
• Chemical: ALUMINIUM PHOSPHIDE
• Duration and Temperature: 7 DAYS AT 21C – 25C
• Concentration: 3GMS/M^3
OUT OF CHARGE
Customs will conduct examination if required and give Out of Charge (OOC) in case
everything is in order. OOC signifies that the Customs process is complete and role of
Customs ends at this stage.
• Order No: 2047204012

• Date: 12-JUL-22
• Name of Officer: J JEYAKUMAR
• Importer: BONDIA FOOD AND AGRO PRODUCTS PRIVATE LIMITED
• CHA: JETZ GLOBAL LOGISTICS.
21
DOCUMENTS OF EURO AGRO IMPEX (GH) LTD
Invoice
22
Packing List
23
Bill of Lading
24
25
Certificate of Origin
26
Phytosanitary Certificate
27
Out of Charge
28
29
30
31
32
• Bill of Entry for Home Consumption
33
34
35
36
37
Followed by,
EURO IMPLEX SARL
BILL OF LADING
person consigning the goods. B/L document is Given by
• B/L NO: ONEYTEMC00881800

• Shipper Name: EURO IMPLEX SARL
• Container NO:
1. KKFU7930727
2.TRLU7431028
3.TRLU7606363
• Gross Weight: 76,680.00kg
INVOICE

methods of payment.
Invoice is Given by

• Date: 19/05/2022
• Invoice No: 014BF/2022
• Amount: 89331.90 USD
38
PACKING LIST



• Country of Origin: BURKINA FASO

• Certification Place: OUAGA
• Date :19/05/2022


39
OUT OF CHARGE
• Order No: 2047263920

• Date: 16-JUL-22
• Name of Officer: ASHOKKUMAR NAGALINGAM
• CHA: JETZ GLOBAL LOGISTICS
40
EURO AGRO IMPEX (GH) LTD
BILL OF LADING
person consigning the goods. B/L document is Given by,

• Shipper Name: EURO AGRO IMPLEX (GH) LTD
• Container NO:
1.FSCU8073954
2.MSDU5562607
3.MSDU8515229
4.TCLU7888777
• Gross Weight: 103620.00kg
INVOICE

methods of payment.
Invoice is Given by

• Date: 24/06/2022
• Invoice No: 2022/06/3749
• Amount: 122784.00 USD
41
PACKING LIST




• Date :21/06/2022


42
OUT OF CHARGE
• Order No: 2047238810

• Date: 14-JUL-22
• Name of Officer: THAVAMANI VINAYAGAMOORTHY
43
EURO IMPLEX SARL
BILL OF LADING

• Container NO:
1.MSMU7333822
2.GLDU0233220
3.TEMU2043809
• No Of Containers: 2*20’ & 1*40’

INVOICE

methods of payment.
Invoice is Given by

• Date: 09/06/2022
• Amount: 69702.60 USD
44
PACKING LIST




• Date :09/06/2022


45
OUT OF CHARGE
• Order No: 2047263950

• Date: 16-JUL-22
46
EURO AGRO IMPLEX (GH) LTD
BILL OF LADING

• Container NO:
1.CAAU5099277
2.MSDU7185652
3.MSDU8428952
4.MSMU8124154
INVOICE

methods of payment.
Invoice is Given by

• Date: 08/06/2022
• Invoice No: 2022/06/0091
• Amount: 144820.00 USD
47
PACKING LIST




• Date :31/05/2022


48
OUT OF CHARGE
• Order No: 2046920426

• Date: 22-JUL-22
• Name of Officer: MANOHARAN P
49
EURO IMPLEX SARL
BILL OF LADING

• Container NO:
1.GLDU7624313
2.MEDU4265952
3.TCLU5221635
4.TRHU6491533
5.MSMU5452334
6.MSDU8380843
7.TEMU7645455
8.MEDU8662599
9.MSCU5164209
50
INVOICE

methods of payment. Invoice is Given by,

• Date: 09/06/2022
• Amount: 278308.90 USD
PACKING LIST

numbers that are noted on the outside of the boxes Packing List is Given by,



• Date :09/06/2022
51


OUT OF CHARGE
• Order No: 2046920428

• Date: 12-JUL-22
• Name of Officer: MANOHARAN P
52
EURO IMPLEX SARL
BILL OF LADING

• Container NO:
1.KKFU7660540
2.NYKU0737810
3.NYKU4330592
4.TEMU8741411
INVOICE

methods of payment.
Invoice is Given by

• Date: 19/05/2022
• Amount: 122147.70 USD
53
PACKING LIST




• Date :19/05/2022


54
OUT OF CHARGE
• Order No: 2047263936

• Date: 16-JUL-22
55
BILL OF LADING

• Container NO:
1.FFAU2522199
2.MEDU4682874
3.MSDU8259847
4.MSMU7046062
INVOICE

methods of payment.
Invoice is Given by

• Date: 24/06/2022
• Invoice No: 2022/06/3756
• Amount: 131520.00 USD
56
PACKING LIST




• Date :21/06/2022


57
OUT OF CHARGE
• Order No: 2047215772

• Date: 13-JUL-22
58
BILL OF LADING

• Container NO:
1.BMOU5525380
2.FFAU1252761
3.GESU5048064
4.MSMU5969918
INVOICE

methods of payment.
Invoice is Given by

• Date: 24/06/2022
• Invoice No: 2022/06/3863
• Amount: 128472.00 USD
59
PACKING LIST




• Date :21/06/2022


60
OUT OF CHARGE
• Order No: 2047226253

• Date: 13-JUL-22
• Name of Officer: THAVAMANI VINAYAGAMOORTHY
61
EURO EMPLEX SARL
BILL OF LADING

• Container NO:
1.GAOU6497826
2.NYKU4355733
3.TGBU9954710
4.TCLU8375001
INVOICE

methods of payment.
Invoice is Given by

• Date: 19/05/2022
• Amount: 118684.40 USD
62
PACKING LIST




• Date :19/05/2022


63
OUT OF CHARGE
• Order No: 2047263885

• Date: 16-JUL-22
64
BILL OF LADING

• Container NO:
1.MSCU9309867
2.MSDU5744514
3.MSMU5526437
4.MSMU6196345
INVOICE

methods of payment.
Invoice is Given by

• Date: 24/06/2022
• Invoice No: 2022/06/3764
• Amount: 117450.00 USD
65
PACKING LIST




• Date :23/06/2022


66
OUT OF CHARGE
• Order No: 2047203942

• Date: 12-JUL-22
• Name of Officer: J JEYAKUMAR
67
CHAPTER 4
RESULTS
4.1 FINDINGS
• The process of documentation in the company.
• The study of bill of lading certificate.
• The study of invoice certificate.
• The study of packing list documents.
• The study of origin certificate.
• The study of phytosanitary certificate.
• The study of out of charge process and documents.
• The company has a quick service.
• They has an efficient custom clearance brokerage in import.
• Importing goods from many other countries.
• Time management and communication is well maintained.
4.2 SUGGESTIONS
• Company have to bring export documentation process.
• The documentation process should be transparent.
• They must have to maintain the records of the data.
• The concern should get frequent feedback from the customers in order to know their
problems.
68
4.3 CONCLUSION
After doing study for 1 month for understanding Import Process and Import Documentation, I
would like to conclude that Globalization is spreading its wings throughout whole world and
India is not remained untouched in anyways. After liberalization of Indian economy in early
1990’s, growth has been remarkable, especially after introduction of new FDI Policies in late
1990’s. As result export was encouraged and a lot of new players came forward to do global
trade and International Business became one of the rapidly growing fields in India. From past
few months growth has been slow down to a little extent because of global recession but
hopefully soon it will pick up the pace again. Custom house agents are the main chain for
Importing-Exporting goods. They facilitate the documentation part of it which is again very
complicated. They also help to arrange containers and clearing the shipment of imported
goods. They have to remain in continuous contacts with customs and excise. During the
project period, a lot of experience, knowledge and exposure that I had is handy. All
disclosures were awakening me in a boost of self- confidence to face life more challenging
now. Practical is a complement to the science or theory learned.
69
BIBLIOGRAPHY
• Wahyuni, S., Taufik, A.A. and Hui, F.K.P. (2020), "Exploring key variables of port
competitiveness: evidence from Indonesian ports", Competitiveness Review, Vol. 30
No. 5, pp. 529-553. https://doi.org/10.1108/CR-11-2018-0077.
• Jażdżewska-Gutta, M., Grottel, M. and Wach, D. (2020), "AEO certification –
necessity or privilege for supply chain participants", Supply Chain Management, Vol.
25 No. 6, pp. 679-691. https://doi.org/10.1108/SCM-07-2019-0253.
• Bassa, L., Owusu Kwateng, K. and Kamewor, F.T. (2021), "Paperless custom
clearance and business supply chains", Marine Economics and Management, Vol. 4
No. 1, pp. 42-58. https://doi.org/10.1108/MAEM-03-2020-0002.
• Accardi, A., Albacete, J.L., Anselmino, M. et al. Electron-Ion Collider: The next
QCD frontier. Eur. Phys. J. A 52, 268 (2016). https://doi.org/10.1140/epja/i2016-
16268-9.
• Ercan Oztemel, Samet Gursev, "Literature review of Industry 4.0 and related
technologies", Journal of Intelligent Manufacturing, vol.31, no.1, pp.127, 2020.
• Anne Devotta and Rajalakshmi V. Dr (2017), “Customs House Agents Performance
and Problems – A Literature Based Analysis and Further Scope for Research”,
International Journal of Innovative Research in Science, Engineering and Technology,
Vol.6 Issue 6, June 2017, pp. 12001-12005.
• Dhanabhakyam m and Parimala, K (2006), “Role of Freight Forwarders and Customs
House Agents in Logistics – A Perceptual Study”, The IUP Journal of Supply Chain
Management, September 2006, pp.1-10.
• Tamizhjyothi, K (2016), “Role of Experience on the Problems Faced by Clearing and
Forwarding Agents in Import and Export”, Asian Journal of Managerial Science,
Vol.5 No.2, 2016, pp.28-32.
• Venkatesh.P (2019) “A Study On Job Satisfaction Of Employees With Reference To
Titanium Equipment And Anode Manufacturing Company Ltd.” Journal Of The
Gujarat Research Society, ISSN: 0374-8588, Volume 21 Issue 17, December 2019,
PP: 1569-1581.
70

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A STUDY ON IMPORT CUSTOM CLEARANCE DOCUMENTATION

OF PERISHABLE GOODS IN JETZ GLOBAL LOGISTICS

Project report submitted in partial fulfillment of the

MASTER OF BUSINESS ADMINISTRATION

Signature of the Guide

VIVA-VOCE EXAMINATION HELD ON -----------------------------------------

INTERNAL EXAMINER EXTERNAL EXAMINER

Signature of the Candidate

1.1 Introduction of the Study 1-3

RESEARCH METHODOLOGY 16-18

2.1 Research Design 16-17

III DATA ANALYSIS AND INTERPRETATION 19-67

A STUDY ON IMPORT CUSTOM CLEARANCE DOCUMENTATION OF

1.1 INTRODUCTION OF THE STUDY

Transportation is a key element in a logistics infrastructure. In India, about 40% of the

Customs clearance is a necessary procedure before goods can be imported or exported

Customs clearance is a necessary procedure in permitting goods that are transported to

• Clear goods through customs and to their destinations for clients.

1.2 INDUSTRY PROFILE

Ship transports between regions are designated deep-sea shipping, which,

Customs Clearance Brokerage Agency is a Third-Party Service Agency that is

The Customs Clearance process requires several documents including commercial

JETZ GLOBAL LOGISTICS

JETZ GLOBAL LOGISTICS was headquartered at Tuticorin was

JETZ GLOBAL LOGISTICS offers the custom brokerage house of import

For past 18 years, JETZ GLOBAL LOGISTICS had a tremendous amount of

MOTTO - “LESS PROFIT MORE VOLUME”.

LEGAL NAME – LAZAR ALEXANDER JOSEPH

TRADE NAME – JETZ GLOBAL LOGISTICS (Prop.L.JOSEPH ALEXANDER)

SERVICE TAX REGISTRATION NUMBER – AGGPA8465RSD002

➢ The invoice is the most important document in any business dealings

3. Bill of lading / airway bill

OTHER DOCUMENTS REQUIRED

➢ An insurance certificate is required for import customs clearance systems. However, it

A copy of an industrial license might be necessary when importing certain specified

If an importer is able to guarantee some import advantage under government guidelines, an

5. Registration cum membership certificate

1.4 REVIEW OF LITERATURE

Wahyuni, S. (2020) - An Indonesian port competitiveness model was developed, comprising

Taneja et al., (2016) - They made a thorough analysis of Kolkata-Raxual-Birgunj-

1.6 OBJECTIVES OF THE STUDY

• To study the process of custom clearance in import of perishable products.

• To study the number of documents and its purpose.

• To study the working process in CFS.

1.7 SCOPE OF THE STUDY

1.8 LIMITATIONS OF THE STUDY

2.1 RESEARCH DESIGN

1) Exploratory research design

2) Descriptive research design

3) Casual research design

2.3 SAMPLING TECHNIQUES

Sampling is the procedure of obtaining information about an entire population by only

2.5 SOURCE OF DATA COLLECTION

Company records and manuals

2.6 TOOLS FOR DATA COLLECTION

DATA ANALYSIS AND INTERPRETATION

EURO AGRO IMPEX (GH) LTD DOCUMENT

Collect the Document from Importer

B/L document is Given by

• B/L NO: MEDUTM213855

An invoice is a time-stamped commercial document that itemizes and records a

• Consignee Name: DELTA STAR GENERAL TRADING LLC

• No Of Containers: 220’ & 140’