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Customs Duties (Import Duty and Export Tax):
Import Procedures
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For clearance of import goods, the importer or his agents have to undertake the following formalities:-

Bill of Entry

It is a document certifying that the goods of specified description and value are entering into the country from abroad.

If the goods are cleared through the (Electronic Data Interchange) EDI system no formal Bill of Entry is filed as it is generated in the computer system, but the importer is required to file a cargo declaration having prescribed particulars required for processing of the entry for customs clearance.

The Bill of entry, where filed, is to be submitted in a set, different copies meant for different purposes and also given different colour schemes. Bill of Entry are of three types :-

  • Bill of Entry for home consumption: is to be submitted when the imported goods are to be cleared on payment of full duty for consumption of the goods in India. It is white colored.

  • Bill of Entry for Warehouses : is to be submitted when the imported goods are not required immediately by the importer but here they are to be stored in a warehouse without payment of duty under a bond and cleared later when required on payment of duty.

  • Bill of Entry for Ex-Bond Clearance : is used for clearing goods from the warehouse on payment of duty. The goods are classified and valued at the time of clearance from the Customs Port. Value and classification are not determined on such Bill of Entry.

    In the non-EDI system along with the bill of entry filed by the importer or his representative the following documents are also generally required:-

    • Signed invoice

    • Packing list

    • Bill of Lading or Delivery Order/Airway Bill

    • GATT declaration form duly filled in

    • Importers declaration

    • License wherever necessary

    • Letter of Credit/Bank Draft/wherever necessary

    • Insurance document

    • Import license

    • Industrial License, if required

    • Test report in case of chemicals

    • Adhoc exemption order

    • DEEC Book/DEPB in original

    • Catalogue, technical write up, literature in case of machineries, spares or chemicals as may be applicable

    • Separately split up value of spares, components machineries

    • Certificate of Origin, if preferential rate of duty is claimed

    • No Commission declaration

Green Channel facility

Some major importers have been given the green channel clearance facility. It means clearance of goods is done without routine examination of the goods. They have to make a declaration in the declaration form at the time of filing of bill of entry. The appraisement is done as per normal procedure except that there would be no physical examination of the goods. Only marks and number are to be checked in such cases. However, in rare cases, if there are specific doubts regarding description or quantity of the goods, physical examination may be ordered.

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