04-06-2013, 12:50 PM
Procedure for Import and Export
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General Provisions
Goods are imported in India or exported from India through sea, air or land. Goods can come through post
parcel or as baggage with passengers. Procedures naturally vary depending on mode of import or export.
Procedures discussed in this Chapter are applicable for imports by sea, air or land, but not as baggage or postal
dispatch.
COMPUTERISATION OF CUSTOMS WORK - Work of customs at Delhi airport has been computerized.
Work at Mumbai port is also computerized. Whenever the work is computerized, documents like IGM and Bill
of Entry have to be filed electronically. Procedure in computerized environment has been specified in CC, New
Delhi PN 22/98 dated 8.5.1998. Guidelines for preparing data file for Bill of Entry and shipping bills for
Mumbai Customs House has been prescribed vide PN 108/99 dated 30-9-1999 and PN 10/2001 dated
30.1.2001.
ENTRY – ‘Entry’ in relation to goods means an entry made in a Bill of Entry, Shipping Bill or Bill of Export. It
includes (a) label or declaration accompanying the goods which contains description, quantity and value of the
goods, in case of postal articles u/s 82 (b) Entry to be made in case of goods to be exported © Entry in respect
of goods imported which are not accompanied by label or declaration made as per provisions of section 84.
[section 2(16)].
AMENDMENT TO DOCUMENTS - Importer, exporter or 'Person In charge' have to submit various
documents to customs authorities like Bill of Entry, Import Manifest, Export Manifest etc. Some times, it may
become necessary to amend the document due to various reasons like change in classification, clerical mistake
in document, change in unloading / loading plan of vessel etc. In such case, permission to amend these
documents have to be obtained from customs authorities. [section 149]. Such permission can be given if there
are no fraudulent intentions.
In case of bill of entry, shipping bill or bill of export, it can be amended after clearance only on the basis of
documentary evidence which was in existence at the time the goods were cleared, warehoused or exported, and
not on basis of any subsequent document. [proviso to section 149].
Customs Station - Imported goods are permitted to be unloaded only at specified places. Similarly, goods can
be exported only from specified area. In view of this, a definition of ‘Customs Station’ is important.
Customs area means all area of Customs Station and includes any area where imported goods or export goods
are ordinarily kept pending clearance by Customs authorities. Thus, ‘Customs Area’ could include some area
even outside the ‘Customs Station’. Customs Station means (a) customs port (b) inland container depot ©
customs airport and (d) land customs station.
Section 7 of Customs Act empowers CBEC (Board) to appoint * Customs ports * Customs airports * Places for
inland container depots * Coastal ports. These are appointed by issuing a notification. Section 8 authorises
Commissioner of Customs to approve proper places in any customs port, customs airport or costal port for
unloading and loading of goods or for any class of goods and specify the limits of customs area. Thus, the place
(city / town / village etc.) is approved by CBEC, while exact location within that city / town / village is
approved by Commissioner of Customs.
Other Customs Procedures
Besides the aforesaid procedures, various other procedures have been prescribed. These are mainly to be
followed by the person in charge of conveyance.
Boat Notes - If the vessel has to unload only a small cargo, it may not spend time in having berth in the port. If
the small cargo is to be sent to shore, it may be loaded in a small boat and sent to shore. As per section 35, such
small boat must be accompanied by a ‘Boat Note’. Boat Notes Regulations provide that such Boat Notes will be
issued by Customs Officer. It will be maintained in duplicate and should be serially numbered. Boat Note
should be in prescribed form.