Person In charge Delivers Import Manifest
Before entry of goods into India, Person in charge to deliver electronically import manifest to proper officer.
Import Manifest contains details of goods to be imported.
Landing of Vessel/Aircraft
This is allowed only at customs airport/port unless otherwise permitted by CBEC
Grant of Entry Inwards
Proper officer who receives Import Manifest grants entry inwards to vessel/aircraft. Only then goods are allowed to be imported.
Unloading of Goods
It is allowed only if
- Goods are mentioned in Import Manifest/Import Report.
- Entry inwards is granted.
- Unloading is at approved places under supervision of proper officer
- Unloading allowed only during working hours and not during Saturday/Sunday
Duty of Custodian of Goods
Goods unloaded will be in custody of custodian
Custodian is approved by Commissioner of Customs.
He is responsible to take care of goods and ensure they are not pilfered (stolen). If pilfered, he will be liable to pay duty (from his salary)
Filing of Bill of Entry
Importer of goods files Bill of entry electronically for clearance of goods
Types of Bill of entries
|
In Case of |
Type of Bill of Entry |
|
Import of Goods into India Immediately |
Bill of entry for Home Consumption |
|
Import of Goods into India At a later date
(Goods are stored in warehouse. Later on goods are cleared on payment of duty) |
Into Bond Bill of entry for Warehousing for storage of goods in warehouse
And Ex- Bond Bill of entry (for removal of goods from factory)
|
|
|
|
Timing of Bill of Entry
It can be filed anytime after delivery of import manifest.
However, bill of entry can also be filed first before such Import manifest/import report .However goods should reach India within 30 days from such date.
The importer shall self assess and pay duty considering
Rate of duty
And
Exchange rate
In case of warehousing, duty is paid at the time of final clearance and not at the time of warehousing.
Clearance of Goods
Goods have to be cleared within 30 days of their unloading. This clearance may be either for home consumption or for warehousing.
Clearance is allowed only if proper officer is satisfied that
Goods are not prohibited goods
and
Duty has been paid on such goods
After satisfying, proper officer shall make order for clearance of goods for home consumption.
