CUSTOMS ACT, 1962
LEARNING OUTCOME
Understanding provisions of procedures Import Export
IMPORT PROCEDURE
Followed by the
Person in charge- conveyance Importer
Procedure by person in charge
1) Landing at specified places only (Section 29)- Exceptions to unavoidable circumstances2) Delivery of import manifest (Section 30)• Cargo to be landed• Unaccompanied baggage• Goods to be transshipped• Retention cargo3) Check by proper officer (Section 30 (3))
Procedure by person in charge
4) Grant of entry inward (Section 31)Not required in case of :- Baggage's accompanied: passenger/ crew- Animals- Perishable goods- Hazardous goods
Procedure by person in charge
4) Grant of entry inward (Section 31)Not required in case of :- Baggage's accompanied: passenger/ crew- Animals- Perishable goods- Hazardous goods
Procedure by importer
Section 45 : Unloaded goods :– remain in Custody – person appointed – until: cleared for Home consumption or warehouse deposit
Procedure by importer
1. Filing of bill of entry (Section 46) : with in 30 daysDocuments to be filed with it: - Invoice- Bill of lading- Letter of credit- Insurance policy- Import license- Any other document
Procedure by importer
2. Assessment of duty 3. Clearance of goods (section 47) : 5 days – pay duty or 15% interest.4. Goods not cleared (section 48): does not clear – 30 days – unloading – auction the goods5. Pending clearance (Section 49): not cleared with in reasonable time – deposit in warehouse
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