Procedure to clear the customs and central excise in India
All goods that are imported into India need to pass through the procedure of customs for proper examination, assessment. After evaluation, the custom authorities charge proper tax. Goods against illegal import are also checked.
Documents for Indian Customs Clearance in non-EDI System
Here are the list of documents required to clear the customs in India.
- Signed invoice
- Packing list
- Completed GATT declaration form
- Bill of Lading or Delivery Order/Airway Bill
- Importers/ CHA’s declaration
- License wherever necessary
- Letter of Credit/Bank Draft if required
- Insurance document
- Import license
- Industrial License, if required
- Test report in case of chemicals
- DEEC Book/DEPB in original
- Adhoc exemption order
- Catalogue, Technical write up, Literature in case of machineries, spares or chemicals as may be applicable
- Components machineries, separately split up value of spares
- Certificate of Origin, if preferential rate of duty is claimed
- No Commission declaration
Procedure of Import clearance in India
- Before your goods arrive, keep all the documents required for import clearance ready. Chief documents are Bill of Lading or Airway bill, commercial invoice, packing list, Freight certificate, Cargo Arrival Notice, purchase order or LC and other specific documents for your goods.
- Track the shipment of arrival properly as you need to customs clear the cargo as early as possible on arrival of shipment. Or else, you need to pay demurrage to the import handling authorities.
- Complete the customs formalities within 2-3 days, subjected to produce all required documents with customs.
- On arrival of the cargo in port, the carrier of goods files Import General Manifest (IGM) with customs department. Usually, each aircraft or vessel has one IGM number and every consignment carries ‘line number’.
- You will have 1 IGM number and a ‘liner number’ for your particular shipment. Enter this number in the specified column of Bill of Entry while filing. The IGM will be automatically linked with your document while uploading the bill of entry details.
- The Bill of Entry number is generated at one place for all over the ports of India as per software queue automatically. If your goods are under green channel clearance, take cargo delivery directly with simple procedures at the port.
- Check the status of bill of entry online. If there is any query for further documentation or personal meeting, you can follow the same.
- After bill of entry assessment is completed, the document passes over for inspection. Your goods are examined electronically at customs department software system.
- This inspection is carried out under the supervision of necessary customs officials and enters examination report in the system. When the inspection report is approved by the concerned officer and no duty amount is involved, then the bill stands passed out of customs for delivery. You can pay the duty amount if required.
- Prints of processed bill of entry are generated and customs officer signs physically on the said bill of entry. You can arrange delivery of cargo once after submitting the bill of entry of ‘passed out of customs’ with the carrier of goods.
- The carrier, after collecting necessary charges if any, issued delivery order to the custodian of cargo. The custodian of cargo delivers cargo to you. You move the cargo to your place.
Types of Goods Detained by Customs
Goods are seized by Indian customs in the following cases:
- If the import/export of the said goods are prohibited
- If the import/export of the said goods is subjected to conditions which are not fulfilled (imported in excess of allowed quantity, non – declaration, concealment etc.)
Goods that are seized by Indian Customs are sealed and kept in warehouse under the custody of Customs. Then, they are disposed of until litigation/trial is over.