Customs Clearance of Export

cargo

Customs Clearance of Import

Cargo

Examination of Export Goods

At the gate way port of export relaxed regime of
examination
No examination for factory /ware house stuffed goods before the

central Excise / Customs officer unless the seals are found

tampered.
No examination in case of free shipping bills i.e. where there is no

export incentive.
Low percentage examination (Normally less than 10%) in case of

incentive/ export obligation shipping bills.

ICES 1.5 (Indian Customs EDI

system)
EDI system is being introduced at all the major Ports / LCS etc.
Under new EDI system declaration in prescribed format are to be

filled, either online through ICEGATE or through the service

centers of customs.
After submission of data to the system, it generates a shipping Bill

number, which is endorsed on the printed check list.

For export items which are subject to export cess, the TR-6

challans for cess is printed and given by the services centre to

the exporter /CHA immediately after submission of shipping Bill.

E-payment
E-payment

facility at Customs locations is

available through more than one authorized bank
at Customs locations having ICES facility.
Besides expediting the process of payment of
duty and clearance of imported goods, the facility
of e-payment has resulted in reduction of
transaction costs.

Procedure for e-payment of

Customs duty
A centralized application called Indian Customs EDI System (ICES 1.5)

and E-payment facility has been extended to all ICES locations from more
than one authorized bank.
To avail E-payment facility a person must open an INTERNET ACCOUNT.
At Custom E-Payment Gateway (CEG) at ICEGATE (www.icegate.qov.in)

the users who are already registered with ICEGATE will automatically be
able to avail the facility of e-Payment as REGISTERED USER without any
further registration process, unregistered user with the ICEGATE can also
avail e-payment facility as an UNREGISTERED USER from the ICEGATE
home page.

Procedure for e-payment of

Customs duty
On successful payment, a cyber receipt will be generated by the bank for

successful transaction
The user must come back to the ICEGATE site to complete the

transaction;
After e-payment is made at CEG, ICEGATE will send the payment

particulars to the ICES. Thereafter, the Bill of entry shall automatically

move to the examination queue;
The Importer/CHA need not produce any proof of payment for the

clearance of goods in case of e-payment.

Shipping Bill
Particulars to be given in Shipping Bill:
It is the responsibility of the exporter to declare correct particulars, such as

number of packages, shipping mark, weight, description and value of the

goods to be attested by them (Customs).
As the clearing Agents Staff has to sign the Shipping Bill on behalf of the

exporter, he must ensure that these particulars are given in the documents
supplied by Exporter viz., invoice, packing list etc., and these are duly
signed by him.
In case of Drawback Shipping Bill, rate and amount of drawback, serial and

schedule number of item should be declared in the Shipping bill.

Processing of Shipping Bill

EDI
Under EDI system, declarations in prescribed format are to be filed through

the Service Centers of Customs.

A checklist is generated for verification of data by the exporter/CHA. After

verification, the data is submitted to the System to generate a Shipping Bill

Number, which is endorsed on the printed checklist and returned to the
exporter/CHA.
For export items which are subject to export cess, the TR-6 challans for

cess is printed and given by the Service Center to the exporter/CHA

immediately after submission of shipping bill. The cess can be paid on the
strength of the Challan at the designated bank. No copy of shipping bill is
made available to exporter/CHA at this stage.

Types of Shipping Bills

White shipping bill for export of duty free goods
Green Shipping Bill for export of goods under claim for duty drawback
Yellow Shipping Bill for export of dutiable goods
Pink Shipping Bill for export of duty free goods ex-bond

System Appraisal of Shipping

Bills.
In many cases the Shipping Bill is processed by the system on the basis of

declarations made by the exporters without any human intervention.

In other cases where the Shipping Bill is processed on screen by the

Customs Officer, he may call for the samples, if required for confirming the
declared value or for checking classification under the Drawback
Schedule.

Status of Shipping Bill

The exporter/CHA can check up with the query counter at the Service

Centre whether the Shipping Bill submitted by them in the system has
been cleared or not, before the goods are brought into the Docks for
examination and export.

In case any query is raised; the same is required to be replied through the

service centre or in case of CHAs having EDI connectivity through their

respective terminals.

The Customs officer may pass the Shipping Bill after all the queries have

been satisfactorily replied to.

The check list and the declaration along with all original documents is

retained by the Appraiser concerned.

Generation of Shipping Bills

After the let export order is given on the system by the Appraiser, the

Shipping Bill is generated by the system in two copies i.e. one Customs
copy, one exporters copy (E.P. copy is generated after submission of
EGM).
After obtaining the print out the appraiser obtains the signatures of the

Customs Officer on the examination report and the representative of the

CHA on both copies of the Shipping bill and examination report.
The Appraiser thereafter signs & stamps both the copies of the shipping bill

at the specified place.

Accredited clients Program (ACP)

Its objective is to grant assured facilitation to

importers who have demonstrated capacity

and willingness to comply with the laws
customs department is required to implement.

Self Assessment
Self assessment has been introduced for the

export and import of goods since 2011.

An importer/ exporter shall self assess the duty
leviable on such goods.

Customs house Agent

In order to assist importers and exporters, the
services of Customs House Agents, duty licensed
by Commissioner of Customs, are available at
international ports and airports.

Duty Draw Back

Rebate of duty chargeable on any import or
excisable material or taxable services used as
input services in the manufacture of goods
exports.

All Industry rate

It is fixed by the Govt.
based
on
average
consumption pattern of
inputs
and
duties
as
suffered thereon as well as
tax on input services. The
schedule is notified every
year.

Brand Rate
If an exporters goods
dont figure in all Industry
rate Drawback schedule or
the all industry rate is less
than four fifths of the input
duties / taxes paid by him,
he can apply to the
jurisdictional commissioner
of central excise for fixation
of brand rates for his goods

Export/ Import Policy & Procedures

Export/ Import Policy & Procedures

Export/ Import Policy & Procedures

Export/ Import Policy & Procedures

Export/ Import Policy & Procedures

Export/ Import Policy & Procedures

Citizen Charter
Citizen Charter is the declaration of our mission, values and Standards to

achieve excellence for the benefit of trade, industry and other stakeholders
with a view to encourage voluntary compliance
Control on cross border movement
Combating revenue evasion, frauds etc.
In order to improve the delivery of Customs services, SEVOTTAM has

been formulated to incorporated ISO standards.

Citizen Charter Standards

Acknowledge all written communications immediately and in no case later

than 7 working days.

Convey decision on matters related to declaration or assessments within

15 working days.
Dispose of a refund claim within 3 months.
Remit drawback within 7 days .
Clear the goods, for export, within 24 hours, for import within 48 hours

where declaration relating to any consignment is complete and correct,.

Complaints and Grievances

Redressal
A Public Grievance Officer has been designated in each Customs House/

Commissionerate
Prompt acknowledgement of complaints within 48 hours and attempt to

provide final replies within 30 days, if not possible an interim reply shall be
furnished.
If remedy offered is not satisfactory, an appeal can be filled with the

Commissioner, Chief Commissioner.