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Unit 8: Custom Duties

full consignment is presented to the Customs for examination and duly recorded in the Computer Notes
System.

Arrival of Goods at Docks

On the basis of examination and inspection goods are allowed enter into the Dock. At this stage
the port authorities check the quantity of the goods with the documents.

System Appraisal of Shipping Bills

In most of the cases, a Shipping Bill is processed by the system on the basis of declarations made
by the exporters without any human intervention. Sometimes the Shipping Bill is also processed
on screen by the Customs Officer.

Customs Examination of Export Cargo

Customs Officer may verify the quantity of the goods actually received and enter into the
system and thereafter mark the Electronic Shipping Bill and also hand over all original documents
to the Dock Appraiser of the Dock who many assign a Customs Officer for the examination and
intimate the officers' name and the packages to be examined, if any, on the check list and return
it to the exporter or his agent.

The Customs Officer may inspect/examine the shipment along with the Dock Appraiser. The
Customs Officer enters the examination report in the system. He then marks the Electronic Bill
along with all original documents and check list to the Dock Appraiser. If the Dock Appraiser is
satisfied that the particulars entered in the system conform to the description given in the
original documents and as seen in the physical examination, he may proceed to allow "let
export" for the shipment and inform the exporter or his agent.

Stuffing / Loading of Goods in Containers

The exporter or export agent hand over the exporter's copy of the shipping bill signed by the
Appraiser "Let Export" to the steamer agent. The agent then approaches the proper officer for
allowing the shipment. The Customs Preventive Officer supervising the loading of container
and general cargo in to the vessel may give "Shipped on Board" approval on the exporter's copy
of the shipping bill.

Drawal of Samples

Where the Appraiser Dock (Export) Orders for samples to be drawn and tested, the Customs
Officer may proceed to draw two samples from the consignment and enter the particulars
thereof along with details of the testing agency in the ICES/E system. There is no separate
register for recording dates of samples drawn. Three copies of the test memo are prepared by the
Customs Officer and are signed by the Customs Officer and Appraising Officer on behalf of
Customs and the exporter or his agent. The disposal of the three copies of the test memo is as
follows:-

 Original - to be sent along with the sample to the test agency.
 Duplicate - Customs copy to be retained with the 2nd sample.
 Triplicate - Exporter's copy.

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