Thursday, 26 December 2019

Unit 10: Clearance Procedure of Imported and Exported Goods


Unit 10: Clearance Procedure of Imported and Exported Goods

In this chapter we have discussed about Goods imported in a vessel/aircraft attract customs duty and unless these are not meant for customs clearance at the port/airport of arrival by particular vessel/aircraft and are intended for transit by the same vessel/aircraft or transshipment to another customs station or to any place outside India.

Detailed customs clearance formalities of the landed goods have to be followed by the importers.

In regard to the transit goods, so long as these are mentioned in import report/IGM for transit to any place outside India.

Customs allows transit without payment of duty.

Clearance Procedure of Imported and Exported Goods   Similarly for goods brought in by particular vessel aircraft for transshipment to another Notes customs station detailed customs 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 customs clearance formalities have to be complied with by the importer after arrival of the goods at the other customs station.

In EDI system, in certain cases, the facility of system appraisal is available.

In case the examining staff in the docks finds some discrepancy in the goods, they may mark the shipping bill back to export department/DEEC group with their observations as well as sample of goods    10.

AEPC: The allocation number of AEPC is to be entered in the system at the time of shipping bill entry.

The quota certification of export invoice needs to be submitted to Customs alongwith other original documents at the time of examination of the export cargo.

Shipping Bills: Shipping Bills are required to be filed along with all original documents such as invoice, AR-4, packing list etc.

The Assessing Officer in the Export Department checks the value of the goods, classification under Drawback schedule in case of Drawback Shipping Bills.

The Bill of entry: where filed, is to be submitted in a set, different copies meant for different purposes and also given different colour scheme, and on the body of the bill of entry the purpose for which it will be used is generally mentioned in the non-EDI declaration.

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