Escolar Documentos
Profissional Documentos
Cultura Documentos
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INTRODUCTION
DEFINITIONS
IMPORT: Any goods brought into Indian territory from a
place outside India.
EXPORT: Any goods sent to another country from Indian
territory
GOODS: Means Vessels, Aircrafts and Vehicles, Stores,
Baggage, Currency and negotiable instruments
and any other kind of movable property.
INDIA: Includes territorial waters (waters extending
in to the sea upto a limit of contiguous zone
specified in Territorial waters, Exclusive
Economic Zone, Continental shelf and
Maritime Zones Act)
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TYPES OF GOODS
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DEPARTMENT OF CUSTOMS ENFORCES THE PROVISIONS OF THE
FOLLOWING ACTS/REGULATIONS
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CUSTODIAN
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Export Promotion Schemes
• DUTY EXEMPTION/REMISSION SCHEMES:-
1) Advance Authorisation Scheme (DEEC/Adv. Licence)
2) Duty Free Replenishment Scheme (upto 4/06)
3) DEPB Scheme
4) Duty Free Import Authorisation (DFIA w.e.f 1.5.06)
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Examination of goods at the Port of Export
The exporter can verify the status of the shipping bill at the
Service Center.
The Appraising Officer/ Superintendent will verify the FOB
value declared, the RITC No etc., and the bill will be assessed
in the system it self. In the case of DEPB Scheme SBs the
DEPB sl. no. declared and for the DBK Scheme the DBK
Schedule sl.no. declared are verified.
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Export Procedures
If any query is issued, the same may be replied through the
service center or in case of CHAs having EDI connectivity
through their respective terminals or through ICEGATE )
Customs Examination: Goods have to be presented for
examination with all the documents.
Examination is done with reference to the declaration made in
the Bill and the actual quantity, value etc.
The packages to be examined is determined by the system
The Customs Officer enters the examination report in the
System
Superintendent or Appraiser will give “let export” order, if
they are satisfied with the documents and the same are tallied
with the physical examination.
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Export Procedures
If there is any variation between the check list and the
physical examination of the goods, matter will be
referred to the concerned Asst. Commissioner
Stuffing/Loading of Goods in Container:
The exporter or his agent must hand over the exporter
copy of the duly signed shipping bill to the steamer
agent for stuffing. In the case of containerised cargo,
the same is done under preventive supervision.
Customs Preventive Officer supervising the loading
of the container may give “Shipped on Board”
endorsement on the exporter copy of the S/B.
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MISTAKES IN DOCUMENTATION
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MISTAKES IN DOCUMENTATION
PORT OF DESTINATION
The declaration of the port of destination
properly in the Shipping Bill is very important.
The Exporters / CHAs are failing to distinguish
the difference between Country of Destination and
Port of Destination. One Important Point to be
remembered is to declare the Port of destination
basing the Purchase Order or any despatch
instructions given by the Foreign Buyer. Such
declaration should not be based on assumptions such
as basing on what is declared in previous export
document or basing on the Country Destination.
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MISTAKES IN DOCUMENTATION
Description:
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Risk Management System:
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