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EXCISE AND CUSTOMSCLEARANCE:
DOCUMENTS AND PROCEDURES
Submitted by:
Gautam Khanna
05516603909
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EXCISE AND CUSTOM CLEARANCE
CBEC essentially deals with the task offormulation of policy concerning levy andcollection of customs and central exciseduties, prevention of smuggling and
administration of matters relating toCustoms, Central Excise and Narcotics
CBEC stands for Central Board of Excise andCustoms
The Board is the administrative authority for
its subordinate organizations, namely,Custom Houses, Central ExciseCommissionerates, and the Central RevenuesControl Laboratory
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EXPORT DOCUMENTATION
Documents Required are of two types:
Commercial Documents
Regulatory Documents
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COMMERCIAL DOCUMENTS
Pro forma invoice
Commercial invoice
Bill of lading
Consular invoice
Certificate of origin
Shippers export declaration
Export packing list
GSP Certificate Of Origin
Shipping Instructions
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COMMERCIAL DOCUMENTS(CONTD.)
Shipping Order
Marine Insurance Declaration Form
Marine Insurance policy
Intimation For inspection
Export Inspection Certificate
Mate Receipt
Bill Of Lading
Air Way Bill
Bill Of Exchange
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COMMERCIAL DOCUMENTS(CONTD.)
Shipment Advice
Letter to the Bank for Negotiation of Docs
Bank Realization Certificate
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REGULATORYDOCUMENTS
Sales Tax Authority-VAT Registration Form/H-Form
Central Excise Authority: ARE-I Form
Customs Authority: Non-Computerized CustomhouseShipping Bill OR in case of ComputerizedCustom house-then it is Annexure-A.
Port Authority: Non-Computerized CustomhousePort Trust Copy of Shipping Bill OR incase of Computerized Custom house-then it isAnnexure-C.RBI Authority: Non-Computerized Custom
houseGR Form OR in case of ComputerizedCustom house-then it is SDF Form
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PROCEDURE OF CUSTOMS CLEARANCE
FOR IMPORTED GOODS
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IMPORT PROCEDURE
Bill of Entry- Cargo Declaration
Sent to Appraising group in Customs House
Bill of Entry- Cargo Declaration
Sent to Appraising group in Customs House
Verification of correctness of description
Calculation of Duty Liability by AppraisingOfficer
Verification of correctness of description
Calculation of Duty Liability by AppraisingOfficer
Submission of Examination Report
Submission of duty by Importersrepresentative
Submission of Examination Report
Submission of duty by Importersrepresentative
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IMPORT PROCEDURE(CONTD.)
The goods can also be examined subsequent
to assessment and payment of duty. This is
called Second Appraisement
Some major importers have been given thegreen channel clearance facility
The duty can be paid in the designated banks
or through TR-6 challans
Whenever mistakes are noticed aftersubmission of documents, amendments to the
of entry is carried out with the approval of
Deputy/Assistant Commissioner
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IMPORT PROCEDURE(CONTD.)
For faster clearance of the goods,
provision has been made, to allow filing of
bill of entry prior to arrival of goods. This
bill of entry is valid if vessel/aircraftcarrying the goods arrive within 30 days
from the date of presentation of bill of
entry
Separate form of bill of entry is used for
clearance of goods for warehousing
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PROCEDURE OF CUSTOMS CLEARANCE
FOR EXPORTED GOODS
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EXPORT PROCEDURE
Registration for PAN based BIN no
Registration in the case of export underexport promotion schemes
Processing of Shipping Bill-Non-EDI orShipping Bill-EDI
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EXPORT PROCEDURE(CONTD.)
Octroi procedure, Quota Allocationand Other certification for Export
Goods
Arrival of Goods at Docks
System Appraisal of Shipping Bills
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EXPORT PROCEDURE(CONTD.)
Customs Examination of ExportCargo
Drawal of Samples
Variation Between the Declaration &Physical Examination
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EXPORT PROCEDURE(CONTD.)
Amendments if any
Generation of Shipping Bills
Preparation of Export GeneralManifest
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DRAWBACKS OF THIS SYSTEM
Ministry of Commerce has proposed that licenses issued
under various export schemes should be in electronic form
Simplify procedure for amendment to import General
Manifest be provided
Waiver of requirement of bank guarantee for shipping linescarrying more than 1000 TEUs should be introduced
Facility of payment of customs duty through e-banking by
internet and through more banks should be provided
Faster delivery system by creating separate area in the
port premises clearly earmarked for immediate delivery ofcargo to specified accredited importers
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THANK YOU