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Unit 10: Clearance Procedure of Imported and Exported Goods

Payment of Duty Notes
28. The duty can be paid in the designated banks or through TR-6 challans. Different Custom
Houses have authorised different banks for payment of duty. It is necessary to check the name of
the bank and the branch before depositing the duty. Bank endorses the payment particulars in
challan which is submitted to the Customs.

Amendment of Bill of Entry
29. Whenever mistakes are noticed after submission of documents, amendments to the of entry
is carried out with the approval of Deputy/Assistant Commissioner. The request for amendment
may be submitted with the supporting documents.

Example: If the amendment of container number is required, a letter from shipping
agent is required. Amendment in document may be permitted after the goods have been given
out of charge i.e. goods have been cleared on sufficient proof being shown to the Deputy/
Assistant Commissioner.

Prior Entry for Bill of Entry
30. For faster clearance of the goods, provision has been made in section 46 of the Act, to allow
filing of bill of entry prior to arrival of goods. This bill of entry is valid if vessel/aircraft
carrying the goods arrive within 30 days from the date of presentation of bill of entry.
31. The importer is to file 5 copies of the bill of entry and the fifth copy is called Advance Noting
copy. The importer has to declare that the vessel/aircraft is due within 30 days and they have to
present the bill of entry for final noting as soon as the IGM is filed. Advance noting is available
to all imports except for into bond bill of entry and also during the special period.
Mother Vessel/Feeder Vessel

32. Often in case of goods coming by container ships they are transferred at an intermediate
ports (like Ceylon) from mother vessel to smaller vessels called feeder vessels. At the time of
filing of advance noting B/E, the importer does not know as to which vessel will finally bring
the goods to Indian port. In such cases, the name of mother vessel may be filled in on the basis
of the bill of lading. On arrival of the feeder vessel, the bill of entry may be amended to mention
names of both mother vessel and feeder vessel Specialised Schemes.

33. The import of goods are made under specialised schemes like DEEC or EOU etc. The importer
in such cases is required to execute bonds with the Customs authorities for fulfilment of conditions
of respective notifications. If the importer fails to fulfil the conditions, he has to pay the duty
leviable on those goods. The amount of bond would be equal to the amount of duty leviable on
the imported goods. The bank guarantee is also required along with the bond. However, the
amount of bank guarantee depends upon the status of the importer like Super Star Trading
House/Trading House etc.
Bill of Entry for Bond/Warehousing

34. A separate form of bill of entry is used for clearance of goods for warehousing. All documents
as required to be attached with a Bill of Entry for home consumption are also required to be filed
with bill of entry for warehousing. The bill of entry is assessed in the same manner and duty
payable is determined. However, since duty is not required to be paid at the time of warehousing
of the goods, the purpose of assessing the goods at this stage is to secure the duty in case the
goods do not reach the warehouse. The duty is paid at the time of ex-bond clearance of goods for
which an ex-bond bill of entry is filed. The rate of duty applicable to imported goods cleared
from a warehouse is the rate in-force on the date on which the goods are actually removed from

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