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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.

  1. Indirect Tax
  2. Customs
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About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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