65 0 05OCT2009 Import Procedures Dr.ak Singh

8/3/2019 65 0 05OCT2009 Import Procedures Dr.ak Singh

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Dr A K Singh,Additional Director,NACEN, Faridabad


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` assessment includes provisional assessment,reassessment and any order of assessment inwhich the duty assessed is nil;

` Commissioner of Customs, except for thepurposes of Chapter XV, includes an AdditionalCommissioner of Customs;

` customs area means the area of a customsstation and includes any area in which imported

goods or export goods are ordinarily kept beforeclearance by Customs Authorities;


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` customs station means any customs port,

customs airport or land customs station;

` entry in relation to goods means an entry made

in a bill of entry, shipping bill or bill of export andincludes in the case of goods imported or to be

exported by post, the entry referred to in section

82 or the entry made under the regulations made

under section 84;


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` 23) import, means bringing into India from a placeoutside India;

` (24) import manifest orimport report means themanifest or report required to be delivered under

section 30;` (25) imported goods means any goods brought intoIndia from a place outside India but does not includegoods which have been cleared for homeconsumption;

` (26) importer, in relation to any goods at any timebetween their importation and the time when they arecleared for home consumption, includes any owner orany person holding himself out to be the importer;


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` (27) India includes the territorial waters of

India;

` (28) Indian customs waters means the [waters

extending into the sea up to the limit of contiguouszone of India under section 5 of the Territorial

Waters, Continental Shelf, Exclusive Economic

Zone and other Maritime Zones Act, 1976 (80 of

1976)] and includes any bay, gulf, harbour, creekor tidal river;


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` in relation to any goods, means any act or

omission which will render such goods liable to

confiscation under section 111 or section 113;


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` (43) warehouse means a public warehouse

appointed under section 57 or a private

warehouse licensed under section 58;

` (44) warehoused goods means goodsdeposited in a warehouse;

` (45) warehousing station means a place

declared as a warehousing station under section

9.


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` 1) Except as otherwise provided in this Act, orany other law for the time being in force, duties ofcustoms shall be levied at such rates as may bespecified under the Customs Tariff Act, 1975 (51 of

1975), or any other law for the time being in force,on goods imported into, or exported from, India.

` (2) The provisions of sub-section (1) shall applyin respect of all goods belonging to Government

as they apply in respect of goods not belonging toGovernment.


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` If any imported goods are pilfered after the

unloading thereof and before the proper officer

has made an order for clearance for home

consumption or deposit in a warehouse, theimporter shall not be liable to pay the duty leviable

on such goods except where such goods are

restored to the importer after pilferage.


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` the value of the imported goods and export goods

shall be the transaction value of such goods,


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` Only places notified by the Government shall beCustoms ports or Customs airports for the unloadingof imported goods and loading of export goods.

` At each such customs ports, the Commissioner ofCustoms is empowered to approve proper places forthe unloading and loading of goods and he alsospecifies the limits of any Customs area.

` The person in charge of the vessel or an aircraft shallnot call or land at any place other than the Customsport/airport, except in cases of emergencies.


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` Section 37 empowers the proper officer to boardany conveyance carrying imported goods orexport goods.

` The proper officer may question the person incharge of the vessel or aircraft. He may demandproduction of documents and also ask questions,to be answered by such person.

` The person in charge of the conveyance is bound

to comply with these requirements [Section 38].


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` The Master / Agent of the vessel or an aircraft has todeliver an import manifest (an import report in case ofa vehicle), within 24 hours after arrival in the case of avessel and 12 hours after arrival in the case of anaircraft or a vehicle in the prescribed form.

` The time limit for filing the manifest is extendable onshowing sufficient cause.

` In the case of a vessel or an aircraft, a manifest mayalso be filed even before arrival of the vessel oraircraft (known as Prior Entry Manifest)

` such advance manifests are accepted on any daywithin 14 days before the expected arrival of thevessel.


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` The Master of the vessel is not to permit the

unloading of any imported goods until an order

has been given by the proper officer granting

Entry Inwards of such vessel.` Normally, Entry Inwards is granted only after the

import manifest has been delivered.

` Unloading of certain items like accompanied

baggage, mail bags, animals, perishables andhazardous goods are exempted from this

stipulation.


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` If the vessel does not arrive within the stipulated time of 14days or such extended time as may be granted by theAssistant Commissioner (Imports), the manifest acceptedprovisionally is cancelled and the fact circulated throughpublic notices.

` All the Bills of Entry filed against the cancelled manifest,become void. The importers have to return those Bills ofEntry to the Import Department and to claim refund of duty,if paid on any such Bills of Entry.

` If the same vessel enters the port after the cancellation ofthe original manifests, it will be treated as a fresh entry and

a fresh manifest is insisted upon


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` To provide customs clearance facility near the place of

importer

` ICDs are also called Dry Port

` All Import and Export Formalities including the duty payments

etc are done at ICDs` ICDs are normally located outside port town

` Container Freight Stations (CFS) can be located anywhere

and usually attached to Sea Port/Air Port or ICD.

` ICDs are the place from where containers are aggregated for

onward movement to and from ports

` CFS is a place where containers are stuffed, unstuffed and

aggregation/segregation of cargo takes place


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` SECTION 53. Transit of certain goods without

payment of duty. - Subject to the provisions of

section 11, any goods imported in a conveyance

and mentioned in the import manifest or the importreport, as the case may be, as for transit in the

same conveyance to any place outside India or

any customs station may be allowed to be so

transited without payment of duty.` SECTION 11. Power to prohibit importation or

exportation of goods


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` Goods imported in any customs station can be transshipped without

payment of duty under Section 54

` Transshipment means transfer from one conveyance to another

` Goods must be specified in IGM/IR and a Bill of Transshipment

should be filed before CustomsO

fficer.` A Declaration of Transshipment is submitted if goods are

imported under international treaty or Bilateral Agreement

` A Bond has to be executed for this purpose and the goods should

be sealed during transshipment.

`

A certificate has to be submitted within one month that goods hasbeen properly transshipped


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Liability of duty on goods transited under

section 53 or transshipped under section 54. -

Where any goods are allowed to be transited

under section 53 or transshipped under sub-section (3) of section 54 to any customs station,

they shall, on their arrival at such station, be liable

to duty and shall be entered in like manner as

goods are entered on the first importation thereofand the provisions of this Act and any rules and

regulations shall, so far as may be, apply in

relation to such goods.]


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` In transit goods continue to be on the same

vessel, while in transshipment, goods are

transferred to another vessel


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65 0 05OCT2009 Import Procedures Dr.ak Singh

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