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Unit 10: Clearance Procedure of Imported and Exported Goods

of the goods after unloading to a port outside India. Here also simpler procedure for Notes
transshipment has been prescribed by regulations, and no duty is required to be paid. (Sections
52 to 56 of the Customs are relevant in this regard).
2. For other goods, which are offloaded importers, have the option to clear the goods for home
consumption after payment of the duties leviable or to clear them for warehousing without
immediate discharge of the duties leviable in terms of the warehousing provisions built in the
Customs Act. Every importer is required to file in terms of the Section 46 an entry (which is
called Bill of Entry) for home consumption or warehousing in the form, as prescribed by
regulations.

3. If the goods are cleared through the EDI system no formal Bill of Entry is filed as it is generated
in the computer system, but the importer is required to file a cargo declaration having prescribed
particulars required for processing of the entry for customs clearance.
4. 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.
5. The importer clearing the goods for domestic consumption has to file bill of entry in four
copies; original and duplicate are meant for customs, third copy for the importer and the fourth
copy is meant for the bank for making remittances.
6. In the non-EDI system along with the bill of entry filed by the importer or his representative
the following documents are also generally required:
 Signed invoice
 Packing list

 Bill of Lading or Delivery Order/Airway Bill
 GATT declaration form duly filled in
 Importers/CHA’s declaration

 License wherever necessary
 Letter of Credit/Bank Draft/wherever necessary
 Insurance document
 Import license
 Industrial License, if required

 Test report in case of chemicals
 Ad hoc exemption order
 DEEC Book/DEPB in original

 Catalogue, Technical write up, Literature in case of machineries, spares or chemicals as
may be applicable
 Separately split up value of spares, components machineries

 Certificate of Origin, if preferential rate of duty is claimed
 No Commission declaration
7. While filing the bill of entry and giving various particulars as prescribed therein the correctness
of the information given has also to be certified by the importer in the form a declaration at the

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