Page 130 - DMGT546_INTERNATIONAL_TRADE_PROCEDURE_AND_DOCUMENTATION

Unit 6: Custom Clearance of Import and Export Cargo

the actual value of duty payable. He shall give such order on the backside of original bill Notes
of entry that was presented by the importer/CHA to the appraising staff posted in the
docks/air cargo complexes where the goods have come for examination. Such examination
shall be taken place in the presence of the importer’s representative.
3. Through assessment of various importable duties: Once the appraising officer has received
the examination report after the testing of representative samples, he assesses the bill of
entry by indicating the final classification and valuation in the bill of entry mentioning
the various duties, which are imposable such as:
(a) Basic customs duty
(b) Additional customs duty

(c) Countervailing duty if any
(d) Anti-dumping duty if any
(e) Safeguard duties if any
(f) Education Cess as applicable

Did u know? After assessment of such leviable duties, the bill of entry is sent to the Assistant
Commissioner/Deputy Commissioner for his confirmation of duty assessment. If the Assistant
Commissioner/Deputy Commissioner is satisfied with value limits of import duty, he sends
the same to the computist who calculates the duty amount, taking into account the rate of
exchange at the relevant date as provided under Section 14 of the Customs Act.

4. Depositing Customs Import Duty: Once the duty has been assessed and the computist
determines the amount payable, the importer/CHA has to deposit the import duty as
assessed and calculated with the treasury or the authorized banks by the customs
department. The importer can take the delivery of his cargo/goods from the custodians at
the respective port/air cargo station.
In case the appraising officer is satisfied that examination/testing of cargo is not required,
as he feels that cargo is under the right classification, he will send bill of entry to the
Assistant Commissioner/Deputy Commissioner and on the calculation of duty importer,
will deposit the duty so as to take delivery of his cargo.
5. Appraising Officer is final authority for assessment: The Appeasing Officer (usually in
groups under the same chapter) assesses the cargo on the basis of documents that are
submitted by the importer for assessment and calculation of duty. The appraising officer
gives due regards to the due procedure of customs clearance as prescribed for giving focus
of customs classification chapter/heading and subheading for right assessment of cargo.
He also ensures that the goods imported are allowed for imports and crosschecks whether
any import license or any permission is required for imports. If he has any doubt, he can
ask for a representative sample in order to ascertain the actual nature of goods to determine
the duty applicable. If he is satisfied from the second noting of assessment of cargo, he
passes the order on the reverse of the duplicate copy of the bill of entry and the importer
or his agent can make payment of duty to take delivery of the goods from the import
sheds/docks. This way, the appraising officer is the final authority for assessment of duty
payable up to second noting. However, the importer, if not satisfied, can make an appeal
to the higher authority.
6. Right to appeal: In case where the importer is not satisfied with the classification of his
cargo and subsequent assessment of duty by the appraising officer, he has the right under
provisions of the Customs Act 1962 for a new assessment order of cargo.

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