Gaurav Sharma (Accountant) (61 Points)
20 October 2010
PLS LET ME KNOW THE PROCEDURE FOR IMPORT CLEARANCE IN CUSTOM & WHICH DOCUMENTS ARE REQUIRED FOR THAT.
REGARDS
RAMESH KUMAR VERMA
( CS PURSUING )
(43853 Points)
Replied 21 October 2010
Import Procedures
Procedures have to be followed by ‘person-in-charge of conveyance’ as well as the importer.
Who is 'Person in Charge' - As per section 2(31), 'person in charge' means (a) In case of vessel - its master (b) In case of aircraft - its commander or pilot-in-charge (c) In case of train - its conductor or guard and (d) In case of vehicle or other conveyance - its driver or other person in charge.
Procedure to be followed by the Carrier - The 'person in charge of conveyance' (carrier of goods) has to follow prescribed procedure.
Arrival at customs port/airport only - Section 29 provides that person-in-charge of a vessel or an aircraft entering India shall call or land at customs port or customs airport only. It can land at other place only if compelled by accident, stress of weather or other unavoidable cause. In such case, he should report to nearest police station or Customs Officer. While arriving by land route, the vehicle should come by approved route to ‘land customs station’ only.
Import Manifest / Report- Person-in-charge of vessel, aircraft or vehicle has to submit Import Manifest / Report. [also termed as IGM - Import General Manifest]. (In case of a vessel or aircraft, it is called import manifest, while in case of vehicle, it is called import report.) The import manifest in case of vessel or aircraft is required to be submitted prior to arrival of a vessel or aircraft. Import report (in case of vehicle) has to be submitted within 12 hours of arrival at the customs station. If the report / manifest could not be submitted within prescribed time, person-in-charge or any person specified as responsible by a notification is liable to penalty upto Rs 50,000. Such penalty will not be imposed if the excise officer is satisfied that there was sufficient cause for the delay. [section 30(1)].
IGM can be submitted electronically through floppy where EDI facility is available.
Import manifest is required to be submitted before arrival of aircraft or vessel - Section 30(1) of Customs Act provides that Import Manifest should be filed before arrival of ship or aircraft. Normally, the Agents submit the Import Manifest before arrival, so that maximum possible formalities are completed before vessel or aircraft arrives. This also enables importers to file ‘Bill of Entry’ in advance.
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thankyou
Gaurav Sharma
(Accountant)
(61 Points)
Replied 21 October 2010
Thank You Ramesh Ji.
It is very Helpful .
Thanks Again.
ASHOKKUMARSAINI
(partner)
(63 Points)
Replied 27 October 2010
| Originally posted by : Gaurav Sharma | ||
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In imort cleranc followin doc. required. 1) bill of lading 2) invoice 3) packing list 4) country of origin certificate 5) technical specifican. for clerance you have to file bill of entry at port of cleracne in which import item is classified as per import export traiff . after filing bill of entry with custom assessment is carried out by the concerned group officer he checks value of goods and classification and satisfied he assess the same. after assessment b/e passed by group assistant commissioner of customs and b/e is ready for payment of duty. you will get 5dys for payment of duty. after 15% interest on annually basis is charged . after payment of duty b/e sned to docks for examination for delivery order is collected from shipping co. after payment of respective d/o charges . in examination goods examined phycially and ever thing is as per decleration goods released for home consumption.
c. a. ashok kumar saini n |
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RAMESH KUMAR VERMA
( CS PURSUING )
(43853 Points)
Replied 27 October 2010
| Originally posted by : ASHOKKUMARSAINI | ||
|
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Originally posted by : Gaurav Sharma PLS LET ME KNOW THE PROCEDURE FOR IMPORT CLEARANCE IN CUSTOM & WHICH DOCUMENTS ARE REQUIRED FOR THAT. REGARDS Dear Sharma Ji, In imort cleranc followin doc. required. 1) bill of lading 2) invoice 3) packing list 4) country of origin certificate 5) technical specifican. for clerance you have to file bill of entry at port of cleracne in which import item is classified as per import export traiff . after filing bill of entry with custom assessment is carried out by the concerned group officer he checks value of goods and classification and satisfied he assess the same. after assessment b/e passed by group assistant commissioner of customs and b/e is ready for payment of duty. you will get 5dys for payment of duty. after 15% interest on annually basis is charged . after payment of duty b/e sned to docks for examination for delivery order is collected from shipping co. after payment of respective d/o charges . in examination goods examined phycially and ever thing is as per decleration goods released for home consumption. c. a. ashok kumar saini n |
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THANKS SAINI JI
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