IMPORT

Import is any goods or services brought into one country from another country.

CUSTOM PROCEDURE

It allows for goods to be imported for specific purpose without payment of parts of all of the import duties provided, they remain under custom control until the conditions of the particular authorization are fulfilled.

IMPORT PROCEDURE OF CUSTOM CLEARANCE AT PORTS

Bill of Entry- Cargo Declaration

Goods imported in a vessel or aircraft attract custom duty. If these are not meant for custom clearance at the port or airport of arrival by particular vessel or aircraft, they are intended for carrying the goods by the same vessel, aircraft or transhipment to another custom station or to any place outside India. Consignee has to follow the detailed custom clearance formalities of the landed goods there.

In concern to the transit goods, so long as these are mentioned in import report/IGM for transit to any place outside India. Custom allows transit without duty payment. In the same way goods brought in by particular vessel/aircraft for transshipment to another custom station detailed custom clearance formalities at the port/airport of landing are not prescribed and simple transshipment procedure has to be followed by the carrier and the concerned agencies. The custom clearance formalities have to be assembled with by the importer after arrival of the goods at the other customs station. There can also be cases of transhipment of the goods after unloading to a part outside India.

For other goods which are offloaded importers have the option to clear the goods for home consumption after payment of the impose duties or to clear them for warehousing without immediate discharge of the impose duties in terms of the warehousing provisions built in the Custom Act. Every importer is need to file in terms of the section46 the Bill Of Entry for home consumption or warehousing in the form, as prescribed by regulations.

If the goods are cleared through the Edi system, no formal Bill Of Entry is filed as it is created in the computer system but the importer is required to file cargo declaration having prescribed particulars required for processing of the entry for custom clearance.

The Bill Of Entry, is to be submitted in a set of different copies meant for different purposes and also given different color scheme. On the body of Bill Of Entry the purpose for which it will be used is always mentioned in the non EDI declaration.

The importer clearing the goods for domestic consumption has to file Bill of Entry in four copies; original and duplicate are required for customs, third copy of the importer and the fourth copy is required for the bank for making remittances.

In the non-EDI system alongwith the bill of entry filed by the importer or his representative, all the above mentioned documents are required.

While filing the bill of entry and giving various particulars as prescribed therein the correctness of the information given has also to be certified by the importer in the declaration form at the bottom of the bill of entry and any mis-declaration has legal consequences, and due precautions should be taken by importer while signing this declaration.

Under the EDI system, the importer does not submit documents as such for assessment but submits declarations in electronic format containing all the related information to the service centre. A signed copy of the declaration is taken by the service centre operator for non of data by non-repudiability of the declaration. A checklist is produced for verification of data by the importer/CHA. After verification, the data is submitted to the system by the Service Centre Operator and the system then generates a B/E number, which is declared on the printed checklist and returned to the importer/CHA. No original documents are taken at this stage. They are taken at the time of examination. The importer/CHA also required to sign on the final document after custom clearance.

The intial stage for processing a Bill Of Entry is what is termed in the noting of the Bill Of Entry, vis-à-vis, the IGM filed by the carrier. In the non EDI system the importer has to get the Bill Of Entry noted in the concerned unit which examines the consignment sought to be cleared having been manifested in the particular vessel and a Bill Of Entry number is generated and shown on all copies. After noting the Bill Of Entry gets sent to the appraiseing section of the Custom House for assessment function, payment of duty