Page 176 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Unit 10: Clearance Procedure of Imported and Exported Goods

 Similarly for goods brought in by particular vessel aircraft for transshipment to another Notes
customs station detailed customs clearance formalities at the port/airport of landing are
not prescribed and simple transshipment procedure has to be followed by the carrier and
the concerned agencies.

 The customs clearance formalities have to be complied with by the importer after arrival
of the goods at the other customs station.

 In EDI system, in certain cases, the facility of system appraisal is available.
 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

10.4 Keywords

AEPC: The allocation number of AEPC is to be entered in the system at the time of shipping bill
entry. The quota certification of export invoice needs to be submitted to Customs alongwith
other original documents at the time of examination of the export cargo.
Shipping Bills: 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.

The Bill of entry: where filed, is to be submitted in a set, different copies meant for different
purposes and also given different colour scheme, and on the body of the bill of entry the purpose
for which it will be used is generally mentioned in the non-EDI declaration.

10.5 Review Questions

1. Describe the Clearance Procedure of Imported Goods.
2. Explain about the Import Procedure.

3. Explain about the clearance procedure of Exported Goods.
4. Discuss about the Processing of Shipping Bill.

5. Explain about Export of Goods under Claim of Drawback.
6. Describe generation of Shipping Bills.

7. Explain about Customs Examination of Export Cargo.
8. Discuss about system Appraisal of Shipping Bills.

9. Describe about Arrival of Goods at Docks.
Answers: Self Assessment

1. Custom 2. EDI
3. Importer 4. Service
5. Bill of Entry 6. True
7. True 8. False

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