UNIT 8

CUSTOMS PROCEDURES

Customs is defined as a government agency entrusted with enforcement of laws and regulations
to collect and protect import-revenues, and to regulate and document the flow of goods in and
out of the country. With imports and exports subject to duties, Customs plays an important role
in the trade and transportation industry. But the role of customs goes beyond simply collector of
those taxes. Often referred to as an “administrator of trade”, customs can find itself involved in
the preparation of foreign trade statistics, ensuring trade compliance, all the while assisting with
the protection of society, the environment and cultural heritage.
As the only intergovernmental organization that concentrates on customs, the World Customs
Organization (WCO) has worked tirelessly over the years to develop global customs standards,
simplify and harmonize customs procedures and improve security throughout the trade supply
chain. One of its notable achievements has been the development of a Harmonized Commodity
Description and Coding System which offers a common basis for the classification of goods and
the collection of customs duties.
A term referring to the Customs admittance or departure procedures which a vessel must undergo
on each voyage upon first entering and last exiting a port or other designated area within the
Customs territory of each nation it visits. A commercial vessel clearance typically includes two
separate procedures: (1) admittance by the Customs authorities of the vessel itself, including its
fuel, ship’s stores and crew baggage, for which a manifest or declaration must be provided, and
(2) turn-over to the Customs authorities of the vessel manifest listing all cargo and passengers
on-board, including cargo/passengers for discharge (or boarding) in the subject country as well
as “through” cargo and passengers which will remain on-board and/or depart with the vessel.
Until the vessel has presented its manifest, cleared Customs and been given permission to
discharge, the vessel must refrain from unloading, and in some cases may not even berth. Also, a
vessel may not depart the last port of call in a country without Customs authorization to do so.
The Master must enter the ship outwards on the Entry Outwards and Declaration form. It
contains: name of ship, name of master, port of registry, net tonnage, number of crew, where the
ship is lying, the name of any previous loading port, destination, whether with or without
passengers, particulars of any inward cargo, and the name and address of the agent. Either
Master or Agent can sign it. The Master or the Agent must go to the Customs House and first pay
the outward light dues unless these dues have already been fully paid for the current financial
year. If the ship is a foreign - going ship and has deck cargo, the owner, Agent or Master must
complete a form to declare the space occupied by the deck cargo. The form must be shown to the
Custom Officer who is last on board at the beginning of the voyage. When the Custom Inspector
is satisfied with all the ship’s documents he will date, stamp and sign the Clearance Outwards
and hand it to the Master. Once the port clearance has been issued, the ship is, as far as the
Customs authority is concerned, free to sail from the port.
 VOCABULARY PRACTICE

1. Fill in the missing words or phrases from the box:

on his behalf Finally personally In preparing

the collector of customs on board

(1)__________ the vessel to leave a port the Master or his Agent shall attend before
(2)_____________ or other Customs officer. He is not normally required to attend the Custom
House (3) _________, and may give written authority to the agent to clear (4) ________.
When outward clearance is applied for, the following documents are required to be presented:
Clearance Outwards, Load Line Cert., Ship’s certificate of registry, Wireless Certificate, Light
Dues Certificate, safety equipment cert., Passenger List, and General Declaration of Departure.
The last document includes any imported cargo remaining (5) _________ for exportation. (6)
________ the Inward Clearing Bill is needed.

2. Match the word (A) with the definition (B):

A B
1. duties a. to give someone a thing or a duty for
which they are responsible
2. compliance b. the act of clearing a ship at the customs
house: the papers showing that a ship
has cleared/left a port
3. entrust c. to keep oneself from doing or indulging
in something
4. undergo d. taxes paid to the government on things
that you bring into a country
5. clearance e. customs declaration when a ship leaves
the port
6. refrain f. fees, charges
7. entry outwards g. the act of obeying an order, rule,
or request
8. dues h. to go through an experience, to submit,
to endure
 3. Finish the sentences in the communication between a ship and the customs officer:
Choose from the sentences below (a-g):

a) Certainly, officer.
b) I don't think we shall need to unseal it.
c) Yes, I know that.
d) Yes, Sir, certainly.
e) I'll do it right away.
f) You will have them in a minute
g) How do you do?
Customs and Immigration Officers' Examination
CUSTOMS OFFICER - I am the customs officer and here is the immigration officer. How do
you do. Master?
MASTER – 1. ……
CUSTOMS OFFICER - TO Facilitate and speed up the inspection I would ask you to produce
the following documents: clearance from the last port of call, 3 copies of the Crew List, 6 copies
of the Passenger List in transit and disembarking in this port, 2 copies of your Cargo Manifest
and the Stores and Provision List.
MASTER - 2. ……
IMMIGRATION OFFICER - May T have 6 copies of the Crew List, Passenger List in transit
and disembarking here, all the seamen's books and the passports of the passengers?
MASTER - 3. ……
CUSTOMS OFFICER - Here is a blank form. Will you please fill it in?
MASTER - 4. ……
CUSTOMS OFFICER -I shall seal the spirits and cigarettes. When you want to unseal the store-
room for your daily requirements, ask the agent to call in a Customs officer.
MASTER - 5. ……
CUSTOMS OFFICER - By the way, do you know that each crew member is allowed not more
than two packets of cigarettes when going ashore?
MASTER – 6. ……
IMMIGRATION OFFICER - I shall issue Passes for the crew and passengers. Please arrange to
collect them after they have been used before the ship's departure.
MASTER – 7. ……
4. Find the verbs/ nouns corresponding to the following nouns/ verbs:
NOUN VERB
enforce
administrator
comply
achieve
classification
admit
declaration
clear
authorization/authority
board