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Unit 10: Clearance Procedure of Imported and Exported Goods

(b) Registration in the case of export under export promotion schemes Notes

37. All the exporters intending to export under the export promotion scheme need to get their
licences/DEEC book etc. registered at the Customs Station. For such registration, original
documents are required.
(c) Processing of Shipping Bill-Non-EDI

38. Under manual system, shipping bills or, as the case may be, bills of export are required to be
filed in format as prescribed in the Shipping Bill and Bill of Export (Form) regulations, 1991. The
bills of export are being used if clearance of export goods is taken at the Land Customs Stations.
Different forms of shipping bill/bill of export have been prescribed for export of duty free
goods, export of dutiable goods and export under drawback etc.
39. Shipping Bills are required to be filed along with all original documents such as invoice, AR-
4, packing list etc. The Assessing Officer in the Export Department checks the value of the goods,
classification under Drawback schedule in case of Drawback Shipping Bills, rate of duty/cess
where applicable, exportability of goods under EXIM policy and other laws-in-force. The DEEC/
DEPB Shipping bills are processed in the DEEC group. In case of DEEC Shipping bills, the
Assessing Officer verifies that the description of the goods declared in the shipping bill and
invoice match with the description of the resultant product as given in the DEEC book. If the
Assessing Officer has any doubts regarding value, description of goods, he may call for samples
of the goods from the docks. He may also call for any other information required by him for
processing of shipping bill. He may assess the shipping bill after visual inspection of the sample
or may send it for test and pass the shipping bill provisionally.
40. Once, the shipping bill is passed by the Export Department, the exporter or his agent present
the goods to the shed appraiser (export) in docks for examination. The shed appraiser may mark
the document to a Custom Officer (usually an examiner) for examining the goods. The examination
is carried out under the supervision of the shed appraiser (export). If the description and other
particulars of the goods are found to be as declared, the shed appraiser gives a ‘let export’ order,
after which the exporter may contact the preventive superintendent for supervising the loading
of goods on to the vessel.
41. In case the examining staff in the docks finds some discrepancy in the goods, they may mark
the shipping bill back to export department/DEEC group with their observations as well as
sample of goods, if needed. The export department reconsiders the case and decide whether
export can be allowed, or amendment in description, value etc. is required before export and
whether any other action is required to be taken under the Customs Act, 1962 for misdeclaration
of description of value etc.

(d) Processing of Shipping Bill-EDI

42. Under EDI System, declarations in prescribed format are to be filed through the Service
Centers of Customs. A checklist is generated for verification of data by the exporter/CHA. After
verification, the data is submitted to the System by the Service Center operator and the System
generates a Shipping Bill Number, which is endorsed on the printed checklist and returned to
the exporter/CHA. For export items which are subject to export cess, the TR-6 challans for cess
is printed and given by the Service Center to the exporter/CHA immediately after submission
of shipping bill. The cess can be paid on the strength of the challan at the designated bank. No
copy of shipping bill is made available to exporter/CHA at this stage.

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