CUSTOMS CLEARANCE PROCEDURE - IMPORTS

SESSION - 2

WHY CUSTOMS CLEARANCE PROSESS?

To prevent Smuggling To collect Duty To ensure compliance of statutory requirements

Import Clearance Three Types

Home consumption Warehousing ( Bonding ) Ex-Bond clearance

Home consumption

Here importer pays the duty on the arrival of goods Delivery of goods taken immediately

Warehousing

Goods kept under the custody of customs by executing a bond Duty paid when the goods are required

Ex- Bond Clearance

Clearance of goods kept under customs bond Similar to Home consumption clearance

Planning clearance

Decide Home consumption / Warehousing Appoint CHA & Hand over the documents Track the Vessel Give them Special Service Request to move the container to CFS

Documents required for clearance

Invoice Packing List Bill of Lading Product Catalogue Certificate of Origin Analysis Certificate if Chemicals involved GATT valuation Declaration / SVB letter

Other information to give

IEC Number VAT Number Where to Deliver the Material Special Storage / Transportation requirements if any

Receipt of Delivery Order ( D.O. )

CHA approaches Shipping Agent for the issue of Delivery order after payment of Carriers Dues like Freight Documentation Charges Lift on / Lift off Charges Trailer Charges etc

Preparation of Declaration

Declaration of Goods Imported , its value , Quantity, classification Country of Origin Duty Payable Exemptions claimed

Submission to Customs authority

EDI Service Centre Online Filing Manual Filing

Declaration uploaded

Bill of Entry Number Generated System appraisal by Appraising officer

Appraisal

Assessment of Duty Valuation of Goods

Receiving BE & TR-6 Challan

At service centre Duty paid at Bank Counter

Registration for Examination

Checklist along with original documents filed with A.O. (Docks). After verifying the documents A.O. (Docks) issues Open Order.

Examination of Goods

Based on Open Order, packages opened for examination. Examination Officer ( E.O.) inspects the packages and compare the same with the contents of documents submitted.

Issue of Examination Report

After Inspection of Goods, E.O. issues Examination Report

Issue of Out of Charge (OoC)

Based on the Examination Report A.O.Docks issues Out of Charge Order

Issue of BE & other reports

After issue of OOC , CHA will collect the following documents BE - Original Customs Copy BE Duplicate Importers Copy BE Triplicate Exchange Control Copy BE Custodian Copy for CFS Gate Copy for Preventive officer Examination Report & OOC order

CFS Delivery Process

CHA approaches CFS authority and Submits the following documents Original D.O. Custodian Copy of BE Original BE

Issue of Gate pass

CHA pays all the CFS charges CFS issues Gate Pass Based on the Gate pass Trailer arranged for movement of Goods to Importers Place

Post clearance documents

Form KK Copy of BE Copy of Invoice to accompany goods in transportation