LECTURE-2

Avg`vwb cY¨Pvjvb Lvjvm c×wZ t

Av‡Mi K¬v‡m Avgiv †`‡LwQ GKwU cY¨Pvjvb wK fv‡e Avg`vwb Kiv nq|
Avg`vwbKvi‡Ki e¨vsK Gi wbKU n‡Z Avg`vwbKviK e¨vsK KZ…©K ¯^vÿwiZ wewfbœ
Avg`vwb `wjjvw` BL, Invoice, Packing list, Bill of Exchange MÖnY K‡i|
Avg`vwbKvi‡Ki e¨vsK (cÖvBg e¨vsK) BL-Gi wcQ‡b †j‡L †`q †h, GB BL-Gi cY¨
Avg`vwbKvi‡K †`qv hvq| Avg`vwbKviK GB BL-w`‡q Customs Gi wbKU n‡Z
cY¨Pvjvb Claim K‡i|

RvnvR evsjv‡`‡k cÖ‡ek Kivi ci mswkøó Shipping Agent Avg`vwbKviK‡K Zvi

cY¨PvjvbwU evsjv‡`‡k Avmv m¤ú‡K© AewnZ K‡i| Gi c‡iB cY¨ Lvjvm cÖwµqv ïiæ
nq|

Import General Manifest (IGM) t

cÖwZwU RvnvR evsjv‡`‡ki Rjmxgvq cÖ‡e‡ki mv‡_ mv‡_ Rvnv‡Ri gv÷vi Zvi
Rvnv‡R KZRb Avg`vwbKvi‡Ki cY¨ cwienY Ki‡Q, wK wK Avg`vwb cY¨ i‡q‡Q Ges
Rvnv‡Ri wbR¯^ cY¨ (Zv‡`i Lv`¨ mvgMÖx/wjKvi BZ¨vw`) Kv÷gm Gi wbKU GKwU
Declaration `vwLj Kiv eva¨Zvg~jK| G‡K mvaviYfv‡e Import General Manifest (IGM)
ejv nq (Section 43,44)|

Shipping Agent Ab jvB‡b IGM Gi Z_¨ Customs Computer System-G †cÖiY K‡i|
eZ©gv‡b evsjv‡`k Kv÷gm KZ…©K †h Customs Computer System-e¨envi K‡i Zvi bvg
ASYCUDA World| UNCATD (United Nations Conference on Trade and Development) KZ…
©K GB SOFTWARE ‰Zix Kiv nq Ges we‡k^i AwaKvsk †`kB GwU e¨envi K‡i| 2014 mv‡ji
gvSvgvwS mg‡q evsjv‡`k Kv÷gm ASYCUDA World Pvjy K‡i| GB SOFTWARE A‡bK¸wj
Module Av‡Q| GB wm‡÷‡g Avg`vwbKviK N‡i e‡mB Zvi BL b¤^i w`‡q †PK Ki‡Z cv‡i
Zvi cY¨Pvjvb evsjv‡`‡k cÖ‡ek K‡i‡Q wK bv|

Gi Av‡M ASYCUDA++ Pvjy wQj| Avg`vwb-ißvwb cY¨Pvjvb Lvjvm cÖwµqv

Automation Gi AvIZvq Avbvi Rb¨ 1994 mvj n‡Z evsjv‡`k Kv÷gm ASYCUDA
SOFTWARE Pvjy K‡i

ASYCUDA World SOFTWARE wU evsjv‡`‡ki mKj e¨vsK mg~‡ni mv‡_ Online

Connected| Ges SOFTWARE wU Ab¨vb¨ miKvix wewfbœ ms¯’vi hviv Avg`vwb-ißvwbi mv‡_
mswkøó (‡hgb we‡ùviK Awa`ßi, K…wl Awa`ßi, CCI&E, BGMEA, BKMEA, BEPZA BZ¨vw`)
Zv‡i mv‡_ Online Connection Gi Rb¨ cÖ¯‘yZ| hw` GB mKj `ßi ASYCUDA World
SOFTWARE Gi mv‡_ Online-G Connected nq| Z‡e Avg`vwb-ißvwb cY¨Pvjvb Lvjvm
cÖwµqvq Automation Gi mydj cvIqv hv‡e|

Shipping Agent Ab jvB‡b IGM Gi Z_¨ Customs Computer System (ASYCUDA

World) -G †cÖiY K‡i hv‡Z mvaviYfv‡e wb‡¤œv³ Z_¨ mg~n _v‡K t

S/L Importer Short Gross Port of Port of Container No BL No &

No name & Description weight Loading Unloading & Size date
Address of Goods

1 A Rice 20 MT Singapore Chittagong CRLU300-20' ABC-1

2 BA Printer 22 MT Guanju Chittagong GRLS400-20' DEF-2

3 C Glass Mug 32MT Shanghai ICD MNPQ500-40' MNQ-3

-- -- -- -- -- -- -- --

-- -- -- -- -- -- -- --

100 ZZ Orange 40 MT Brazil Mongla APSQ700-20' QST-5

BDEF150-20'

ASYCUDA World –Gi IGM Module-‡Z IGM Gi Z_¨ msiwÿZ _v‡K|

Bill of Entry `vwLj t

‡Kvb Avg`vwb cY¨Pvjvb e›`‡i Avmvi c‡i Avg`vwbKviK Zvi cY¨ Lvjvm Ki‡Z
Pvq| Avg`vwbKviKMY PvB‡j wb‡R wb‡RB cY¨ Lvjvm Ki‡Z cv‡ib| Z‡e mvaviYZ
Avg`vwbKvi‡Ki c‡ÿ wewfbœ Agent GB Lvjvm Kvh©µgwU K‡i _v‡Kb| GB Agent-MY
Customs KZ…©K jvB‡mÝ cÖvß n‡q _v‡K (Section-207)| GB Agent-‡`i Clearing and
Forwarading (C&F) Agent ejv nq| Avg`vwbKviKMY wb‡R cY¨ Lvjvm Ki‡Z PvB‡j
Zv‡KI GB jvB‡mÝ wb‡Z n‡e|

aivhvK cY¨Pvjvb Lvjv‡mi c×wZ n‡”Q Avg`vwbKviK/Zvi g‡bvbxZ C&F Agent

hveZxq Avg`vwb `wjjvw` (Proforma Invoice, LCA, LC, Invoice, Packing list, BL, Bill of
Exchange BZ¨vw`) mn mswkøó Kv÷gm KZ…©c‡ÿi wbKU cY¨ Lvjv‡mi Rb¨ wbR¯^
Letter Pad G Avg`vwb msµvšÍ wewfbœ Z_¨mn Av‡e`b Ki‡e| hw` GB wbqgwU Pvjy
_v‡K Zvn‡j wK ‡Kvb mgm¨v Av‡Q ?
 Aek¨B mgm¨v Av‡Q| hw` mKj Avg`vwbKviK Kv÷gm KZ…©c‡ÿi wbKU cY¨
Lvjv‡mi Rb¨ Zv‡`i wbR¯^ Letter Pad G Av‡e`b K‡i Z‡e †`Lv hv‡e G‡KKRb G‡KK
fvlvq G‡KK ai‡Yi Z_¨ w`‡q Av‡e`b Ki‡e| hv Kv÷gm KZ…©cÿ KZ…©K Manage Kiv
LyeB `~iæn n‡q ci‡e| G mKj mgm¨v hv‡Z bv nq †m Rb¨ mgMÖ c„w_ex‡ZB mKj †`‡ki
Kv÷gm cY¨ Lvjv‡mi Av‡e`‡bi Rb¨ GKwU wbw`©ó di‡g‡U Av‡e`b Kivi eva¨evaKZv
†i‡L‡Q| GB di‡gUwU mKj †`‡k cÖvq GKB ai‡Yi|

cY¨ Lvjv‡mi Av‡e`‡bi Rb¨ GB wbw`©ó di‡g‡U ‡K Bill of Entry (B/E) ejv nq|
GLb cÖkœ n‡”Q Avg`vwbKviKMY †Kb GB di‡g‡U Av‡e`b Ki‡e ? KviY n‡”Q
AvB‡bi Section 79 G GB wbw`©ó di‡g‡U Bill of Entry (B/E) `vwLj Kivi eva¨evaKZv
i‡q‡Q| GB B/E ‡Z 56-wU Ni (Box) i‡q‡Q| GB mKj N‡ii Z_¨ c~iY Ki‡j H Avg`vwb
Pvjv‡bi mKj Z_¨B Input ‡`qv n‡q hvq| Gi g‡a¨ ...................wU Box c~iY Kiv
Mandatory| d‡j Kv÷gm Gi c‡ÿ KvR Kiv A‡bK mnR n‡q hvq|

Avg`vwbKviK ev Zvi cÖwZwbwa ASYCUDA World G Mandatory Box ¸‡jv‡Z

Information w`‡q/c~iY Kiv Bill of Entry (B/E) `vwLj K‡i| `vwLj Kivi mv‡_ mv‡_
System Automatically H Zvwi‡L 1bs Box-G GKwU b¤^i genearte K‡i| GwU n‡”Q Bill
of Entry b¤^i | GB b¤^iwU me mgq C w`‡q ïiæ nq |

Bill of Entry (B/E) Gi Mandatory Box ¸‡jvi GKwU n‡”Q Box no-40, Box no-28 |
GB Box no-40G BL-b¤^i Ges Box no-28G LC-b¤^i Input ‡`qv nq | hLb ASYCUDA
World G Mandatory Box ¸‡jv‡Z Information w`‡q/c~iY Kiv Bill of Entry (B/E) `vwLj
Kiv nq ZLb GB System Online e¨vsK Gi mv‡_ †hvMv‡hvM K‡i LC wU Verify K‡i Ges
System Zvi IGM Module G iwÿZ BL b¤^iwUI Verify K‡i| Verify K‡i mKj Z_¨ mwVK
cvIqv ¯^v‡c‡ÿ Bill of Entry b¤^i genearte K‡i|

Bill of Entry b¤^i genearte nIqvi c‡i Kv÷gm Gi KvR ïiæ nq|

Import duty ‡Kb cwi‡kva Ki‡Z n‡e t

AvB‡bi Section 18 Abyhvqx Avg`vwbK…Z c‡Y¨i Dc‡i Duty/Tax cÖ‡hvR¨|

cÖ_g Zdwmj (First Schedule) ‡Z cÖwZwU c‡Y¨i ïé Kivw` nvi we`¨gvb i‡q‡Q|

GLb cÖkœ n‡”Q c„w_ex‡Z jÿ †KvwU cY¨ (Kv÷gm Gi wbKU gvbyl e¨wZZ meB
cY¨) i‡q‡Q| GmKj c‡Y¨i G‡KK †`‡k G‡KK bvg| †hgb aivhvK Bwjk gvQ| evsjv‡`‡ki
GwU GKwU weL¨vZ gvQ| wKš‘ wdbj¨vÛ Gi RbMY wK Bwjk gvQ wP‡b ? †hgb
Avgiv gvQ ewj, Bs‡iRiv Fish e‡j, Rvcvwbiv SAKANA e‡j| Gfv‡e G‡KK c‡Y¨i bvg
G‡KK †`‡k GKK iKg| Zvn‡j mviv we‡k^i wewfbœ †`‡ki Kv÷gm wK fv‡e cY¨‡K
wPb‡e ?
 mviv c„w_ex‡Z Kv÷gm cY¨‡K wP‡b GKwU Code Øviv| GB Coding System wU
World Customs Organization (WCO) Øviv m„ó Ges we‡k^i 180wU †`‡ki Rb¨ GKB
c×wZ AbymiY Kiv nq| G Rb¨ GB Code wU †K Harmonised System Code (H.S.Code)
ejv nq| WCO Øviv m„ó H.S.Code wU 6 digit Gi|
†hgb GKwU H.S.Code 0701.10.00 GB Code wU Kv÷gm KZ…©cÿ †`Lv gvÎB
eyS‡e GwU Potato|
Av‡iKwU H.S.Code 8703.22.11 GB Code wU Kv÷gm KZ…©cÿ †`Lv gvÎB
eyS‡e GwU ‡c‡Uªvj PvwjZ Mvwo hvi CC ≥ 1000wKš‘ <1500 CC|

First Schedule G cÖvq 5200 wU H.S.Code i‡q‡Q| G¸‡jv w`‡qB c„w_exi mKj
cY¨‡K evsjv‡`k Kv÷gm Rv‡b|

H.S.Code 8703.22.11 Gi cÖ_g 6 wU digit ch©šÍ WCO Øviv m„ó| GB 6-digit Gi

cÖ_g 2wU digit n‡”Q Chapter no Ges c‡ii 2wU digit n‡”Q Heading no|

6-digit Gi c‡ii ¸wj †h †Kvb †`k Zvi cÖ‡qvRb Abymv‡i ˆZix K‡i| †hgb- GB
H.S.Code 8703.22.11 Gi WCO Øviv m„ó H.S.Code 8703.22 Ges Gi eY©bv n‡”Q Petrol
PvwjZ Mvwo hvi cylinder Gi capacity exceeding 1,000 cc but not exceeding 1,500 cc
evsjv‡`k Zvi cÖ‡qvRb Abymvi ‡kl 2 wU digit m„wó K‡i‡Q|

First Schedule G H.S.Code Gi c‡i Duty/Tax nvi †jLv _v‡K|

Asseesment m¤úbœ t

GLb KZ UvKv Import duty/tax cwi‡kva Ki‡Z n‡e GwU Avg`vwbKviK wK fv‡e
Rvb‡e ev Kv÷gm KZ…©cÿ wK fv‡e wba©viY Ki‡e? GwU wba©viY Kiv nq Avg`vwb
cY¨Pvjv‡bi Lvjv‡mi j‡ÿ¨ `vwLjK…Z Bill of Entry (B/E) Asseesment m¤úbœ K‡i
(Section-80)| GB Asseesment m¤úbœ Kivi Rb¨ K‡qKwU welq me‡P‡q ¸iæZ¡c~Y© (1)
Avg`vwbKvi‡Ki Bill of Entry (B/E) Gi Ges wewfbœ Box G ‡`qv Information mwVK
wKbv Zv hvPvB Kiv (‡hgb †h cY¨ †NvlYv †`qv n‡q‡Q †mwU G‡m‡Q wKbv/ †NvwlZ
cwigvY mwVK wKbv/ GK c‡Y¨i cwie‡Z© Ab¨ cY¨ G‡m‡Q wKbv) (2) Avg`vwbK…Z
c‡Y¨i mwVK H.S.Code wba©viY Kiv (3) Avg`vwbK…Z c‡Y¨i mwVK Value wba©viY
Kiv|

(1) Bill of Entry (B/E) ‡Z ‡`qv Information mwVK wKbv Zv hvPvB t

Avg`vwbKvi‡Ki †`qv ‡`qv Information ev †NvlYv mwVK wKbv Zv hvPvB Kivi

c×wZ n‡”Q PvjvbwUi cY¨ Physical Examination Kiv (Section-198)| eZ©gv‡b Avg`vwb-
ißvwbi cwigvY GZ e„w× ‡c‡q‡Q †h kZfvM Pvjvb Physical Examination Kiv m¤¢e bq|
†Kvb †Kvb Pvjvb Physical Examination n‡e Zv ASYCUDA World Gi Risk Module
wba©viY K‡i| Avevi A‡bK¸‡jv Pvjvb Manually wba©viY Kiv nq| †h mKj Pvjvb
Physical Examination Gi Rb¨ wbe©vwPZ nq †m¸‡jv Physical Examination K‡i †`Lv nq
†NvlYv mwVK Av‡Q wK bv| A_©vr ‡h cY¨ †NvlYv †`qv n‡q‡Q †mwU G‡m‡Q
wKbv/ †NvwlZ cwigvY mwVK wKbv/ GK c‡Y¨i cwie‡Z© Ab¨ cY¨ G‡m‡Q wKbv Zv
cixÿv Kiv nq| Avi †h mKj Pvjvb Physical Examination Gi Rb¨ wbe©vwPZ nq bv †m ¸‡jv
Avg`vwbKvi‡Ki †NvlYv‡KB wek^vm K‡i Avg`vwb `wjjv‡Z DwjøwLZ Z‡_¨i wfwˇZ
cieZ©x Kvh©µg †bqv nq| KLbI KLbI G mKj Pvjvb Lvjv‡mi mgq cixÿv K‡i †`Lv nq ‡h,
Avg`vwbKvi‡Ki †NvlYv A_©vr Bill of Entry (B/E) ‡Z ‡`qv Information mwVK wKbv|

(2) Avg`vwbK…Z c‡Y¨i mwVK H.S.Code wba©viY Kiv t

Avgiv Av‡MB †R‡bwQ Import duty/tax Gi nvi †h‡nZz H.S.Code Gi Dci wbf©i
K‡i ZvB c‡Y¨i mwVK H.S.Code wba©viY Kiv me‡P‡q ¸iæZ¡c~Y©| mwVK H.S.Code
wba©viY Kiv n‡j ASYCUDA World System G Autamatically Import duty/tax Gi nvi
wba©vwiZ n‡q hvq| aivhvK †Kvb Avg`vwbKviK ‡c‡Uªvj PvwjZ 1200 cc Mvwo
Avg`vwb K‡i H.S.Code 0701.10.00 ‡NvlYv Ki‡jv| GwU wK mwVK ? GwU mwVK bq|
†Kbbv Avgiv Av‡MB †R‡bwQ GB H.S.Code wU n‡”Q Potato Gi| cÖ_g Zdwm‡ji
Potato Gi Import duty/tax nvi 0%| Ab¨w`‡K ‡c‡Uªvj PvwjZ 1200 cc Mvwo mwVK
H.S.Code 8703.22.11 hvi Import duty/tax nvi 25%| A_©vr mwVK H.S.Code wba©viY
Kiv AZ¨šÍ ¸iæZ¡c~Y©| Bill of Entry (B/E) Gi 33 no BoxwU H.S.Code Gi Rb¨
wba©vwiZ|

c‡Y¨i wba©viY Kiv nq First Schedule ewY©Z H.S.Code Øviv Avgiv Av‡MB
†R‡bwQ First Schedule ewY©Z H.S.Code Gi msL¨v cÖvq 5200 wU| wKš‘ GB 5200wU
H.S.Code Øviv we‡k^i mKj cY¨‡K ‡Pbv hvq| welqwU GZ mnR bq|

‡h mKj c‡Y¨i bv‡g H.S.Code i‡q‡Q †m mKj †ÿ‡Î mn‡RB H.S.Code wba©viY
Kiv hvq| wKš‘ †h †ÿ‡Î c‡Y¨i bv‡g H.S.Code ‡bB †m mKj †ÿ‡Î First Schedule Gi
Chapter Notes, Section Notes Ges World Customs Organization (WCO) Øviv m„ó
Explanatory Notes Gi e¨vL¨v Øviv| 6wU Explanatory Notes i‡q‡Q †hLv‡b 1000 c„ôvi
Dc‡i e¨vL¨v i‡q‡Q| G mKj e¨vL¨v ch©v‡jvPbv I we‡kølY K‡i H.S.Code wba©viY Kiv
nq|

(3) Avg`vwbK…Z c‡Y¨i mwVK Value wba©viY Kiv t

Avg`vwbK…Z c‡Y¨i Import duty/tax Gi nvi (%) wba©vwiZ H.S.Code Øviv ‡hgb
First Schedule Gi H.S.Code 8703.22.11 Gi Import duty/tax nvi 25%| ‡h‡nZz % Av‡Q
ZvB eyS‡Z n‡e GwU †Kvb msL¨vi mv‡_ multiply n‡e| GB msL¨vwU n‡”Q
Avg`vwbK…Z c‡Y¨i g~j¨| aivhvK GB Avg`vwbK…Z c‡Y¨i g~j¨ 1000 UvKv Zvn‡j
Import duty/tax Gi cwigvY = 1000 x 25% = 250 UvKv|

Bill of Entry (B/E) Gi 42 no BoxwU Value Gi Rb¨ wba©vwiZ|

 ‡h mKj †`k WTO Gi m`m¨fz³ Zviv mK‡jB GATT VALUATION RULES
AbymiY K‡i g~j¨ wba©viY K‡i _v‡K| evsjv‡`k GATT VALUATION RULES Gi
Av‡jv‡K g~j¨ wba©viY wewagvjv ˆZix K‡i‡Q Ges Value wba©viY msµvšÍ Section
n‡”Q 25 |
GB Value = (FOB+Freight)+Insurance+Landing Charge
= (Cost & Freight+Insurance)+Landing Charge
= CIF+ Landing Charge

CIF= Cost + Insurance +Freight

aivhvK †Kvb Avg`vwbKviK GKwU 40 CFT Samsung Freeze `wÿY ‡Kvwiqv

n‡Z Avg`vwb Ki‡jv Ges Gi g~j¨ 100 US$ ‡NvlYv Ki‡jv| evsjv‡`k Kv÷gm GATT
VALUATION RULES Gi Av‡jv‡K ˆZixK…Z g~j¨ wba©viY wewagvjv Value
wba©viY Ki‡e| †m‡ÿ‡Î g~j¨ 200 US$ n‡Z cv‡i| Value wba©viY evi‡j Import duty/tax
Gi cwigvYI †e‡o hv‡e| ZvB mwVK g~j¨ wba©viY KivI AZ¨šÍ ¸iæZ¡c~Y©|

Bill of Entry (B/E) Gi 33 no Box-G mwVK H.S.Code ‡`qv n‡j Ges 42 no Box-G
mwVK Value ‡`qv n‡j Ges Ab¨vb¨ Mandatory Box-G Input ‡`qv n‡j System
Autamatically 47 no Box-G ‡gvU Import duty/tax Gi cwigvY Show K‡i| ‡hgb Bill of
Entry (B/E) `vwLj Gi mgq Avg`vwbKviK nqZ 33 no Box-G Net weight †NvlYv K‡i‡Q
10000kg wKš‘ Physical Examination K‡i cvIqv †M‡Q 20000kg ZLb 33 no Box-G Net
weight Gi cwigvY mwVK K‡i w`‡Z nq| ZLb System Autamatically Import duty/tax Gi
cwigvY mwVK K‡i †`q|

Bill of Entry (B/E) Gi Mandatory Box ¸‡jv‡Z Information w`‡q/c~iY Kivi ci

h_vh_ Command ‡`qv n‡j Asseesment m¤úbœ n‡q Asseesment Notice †ei nq (Section-
80)| GB Asseesment Notice ‡Z ‡gvU Import duty/tax Gi cwigvY †jLv _v‡K Ges GB
cwigvYB Avg`vwbKviK miKvix †KvlvMv‡i Rgv cÖ`vb K‡i|

Asseesment m¤úbœ Kivi Av‡M Avg`vwbK…Z cY¨wUi Avg`vwb‡hvM¨Zv

(Avg`vwb wbwl× wK bv/ kZ©mv‡c‡ÿ Avg`vwb‡hvM¨ wK bv/Aev‡a Avg`vwb‡hvM¨
wK bv) Zv Kv÷gm KZ…©K hvPvB Kiv nq| Aev‡a Avg`vwb‡hvM¨ n‡j Kv÷gm
Asseesment m¤úbœ K‡i †`q| kZ©mv‡c‡ÿ Avg`vwb‡hvM¨ n‡j kZ©c~iY mv‡c‡ÿ
Asseesment m¤úbœ K‡i †`q| Avg`vwb wbwl× cY¨ Asseesment m¤úbœ Kiv nq bv|

Avg`vwb wbwl× cY¨ †hgb t Nb wPwb (Sodium Cyclamate), Rvj g~`ªv;

kZ©mv‡c‡ÿ Avg`vwb‡hvM¨ cY¨ †hgb t †gvevBj †dvb (BTRC Gi Aby‡gv`b
mv‡c‡ÿ Avg`vwb‡hvM¨)| ZvB Asseesment m¤úbœ Kivi mgq BTRC Gi Aby‡gv`b `vwLj
bv Kiv n‡j Kv÷gm Asseesment m¤úbœ Ki‡e bv;
Aev‡a Avg`vwb‡hvM¨ cY¨ †hgb t Shirt, Pant
‡Kvb cY¨ Avg`vwb wbwl× wK bv/ kZ©mv‡c‡ÿ Avg`vwb‡hvM¨ wK bv Zv †Kv_vq
D‡jøL _v‡K t

Avg`vwb bxwZ Av‡`k, Foreign Exchange Regulation Act, Intellectual Property

Rights Act BZ¨vw`‡Z ejv Av‡Q †Kvb †Kvb cY¨ Avg`vwb kZ©hy³/wbwl×|

The Customs Act, 1969 Gi Section-16 Gi ÿgZve‡j miKvi wewfbœ cY¨

Avg`vwb/ißvwb wbqš¿Y ev wbwl× Ki‡Z cv‡i| Dc‡ii AvBb/Av‡`k wfbœ AvBb| wKš‘
Dc‡ii wfbœ AvBb/Av‡`k ejv Av‡Q †h cY¨ ¸wj kZ©hy³/wbwl× Kiv n‡q‡Q Zv The
Customs Act, 1969 Gi Section-16 Gi ÿgZve‡jB Kiv n‡q‡Q| A_©vr Ab¨ †Kvb AvB‡b
†Kvb cY¨ Avg`vwb kZ©hy³/wbwl× Kiv n‡j Zv g~jZt Section-16 Gi gva¨‡gB Kiv nq|
GQvov Section-15 mivmwi A‡bK cY¨ bvg D‡jøL K‡i wbwl× Kiv n‡q‡Q|

1st Appraisement : †h mKj Pvjvb Physical Examination Gi Rb¨ wbe©vwPZ nq

†m¸‡jv Physical Examination K‡i †`Lv nq †NvlYv mwVK Av‡Q wK bv| A_©vr ‡h cY¨
†NvlYv †`qv n‡q‡Q †mwU G‡m‡Q wKbv/ †NvwlZ cwigvY mwVK wKbv/ GK c‡Y¨i
cwie‡Z© Ab¨ cY¨ G‡m‡Q wKbv Zv cixÿv Kiv nq| cixÿvi djvd‡ji c‡i H.S.Code I Value
wba©viY K‡i Asseesment m¤úbœ Kiv nq| G‡K 1st Appraisement ejv nq|

2nd Appraisement : Avi †h mKj Pvjvb Physical Examination Gi Rb¨ wbe©vwPZ

nq bv †m ¸‡jv Avg`vwbKvi‡Ki †NvlYv‡KB wek^vm K‡i Avg`vwb `wjjv‡Z DwjøwLZ
Z‡_¨i H.S.Code I Value wba©viY K‡i Asseesment m¤úbœ Kiv nq| GB c×wZ‡K 2nd
Appraisement ejv nq| evKx Pvjvb mg~n `wjjvw`i Dci wfwË K‡i Lvjvm †`qv nq| G mKj
Pvjvb cieZ©x‡Z Post Clearance Audit (PCA) Kiv nq| wKš‘ GwU GKwU RwUj
cÖwµqv|

evsjv‡`‡k Avg`vwbK…Z Pvjvb mg~‡ni g‡a¨ gvÎ 20% 1st Appraisement Kiv nq|
A_©vr ‡h cY¨ †NvlYv †`qv n‡q‡Q †mwU G‡m‡Q wKbv/ †NvwlZ cwigvY mwVK
wKbv/ GK c‡Y¨i cwie‡Z© Ab¨ cY¨ G‡m‡Q wKbv Zv cixÿv Kiv nq| 10% 2nd
Appraisement Kiv nq| evwK Pvjvb mg~n Avg`vwb `wjjv‡Z DwjøwLZ Z‡_¨i H.S.Code
I Value wba©viY K‡i Asseesment m¤úbœ K‡i Lvjvm †`qv nq|

cY¨Pvjvb Lvjvm cÖ`vb (Release Order Issue) t

Asseesment Notice ‡Z cÖ`wk©Z Import duty/tax Avg`vwbKviK miKvix

†KvlvMv‡i Rgv cÖ`vb Kivi c‡i Zv System Input ‡`qv n‡j System Autamatically Release
Order print ‡`q| Release Order ‡`qvi A_©B n‡jv Kv÷gm cY¨Pvjvb Lvjv‡mi Aby‡gv`b
w`‡q w`j (Section-83)|
Kv÷gm KZ…©K Release Order ‡`qvi c‡i Avg`vwbKviK/ev Zvi C&F Agent cY¨
cwienYKvix Shipping Agent Gi wbKU n‡Z NOC ‡bq| GwU cÖgvY K‡i Shipping Agent
cY¨ cwin‡Yi fvov †c‡q‡Q| cieZ©x‡Z Avg`vwbKviK/ev Zvi C&F Agent, Port Gi fvov
cwi‡kva K‡i Port Gi NOC ‡bq |

hLb cY¨Pvjvb Port n‡Z evwni Kiv nq ZLb Port Gi Gate-G Release Order,
Shipping Agent Gi NOC, Port Gi NOC cÖ`k©b Ki‡j Gate-G Kg©iZ Kv÷gm I Port
Gi Kg©KZ©v KZ©„K Zv Online-G hvPvB K‡i mwVK †c‡j Port n‡Z ‡ei nIqvi
AbygwZ †`q|