Page 132 - DMGT546_INTERNATIONAL_TRADE_PROCEDURE_AND_DOCUMENTATION

Unit 6: Custom Clearance of Import and Export Cargo

Green Channel Facility Notes

The Central Board of Customs and Excise on the advice of the Ministry of Commerce has
provided the Green Channel clearance facility to some large and status holder exporters.
The purpose of such facility is to help large exporters who have imported raw material for use
for export purposes. Such fast clearance of customs reduces their transactional cost and also
helps them in completing their work on time. Under the Green Channel facility, clearance of
goods is done without routine examination of the goods. Customs officials make the assessment
of duty payable on the basis of documents submitted by importer along with his declaration of
correctness of documents and allow the cargo for clearance. In cases of doubt, the customs
official has the right of physical examination of the goods in case only the marks and number are
to be checked. If customs officials have specific inputs about wrongdoing and mischievous
activities they have the right to bring the matter to the knowledge of senior officer and
investigation can begin on their instructions.

Did u know? In cases where the importer feels that there is duty free assessment or
concessional assessment as per various government schemes and notifications, he has to
furnish the end-use bonds with a bank guarantee or any other surety required. Such
execution of bond and bank guarantee is to be done in prescribed forms before the assessing
appraiser.

Payment of Duty

The importer can pay the duty on cash or DD in the designated banks of customs and can also
make payment through TR-6 Challans in the treasury. Different Customs Houses have authorized
different banks for payment of duty. It is necessary to check the name of the bank and the branch
before depositing the duty. The bank endorses the payment particulars in the Challan, which is
submitted to Customs.

Amendment of Bill of Entry

In case the importer realizes that he has made a mistake in the submission of documents along
with the bill of entry, he can make request for amendments in the bill of entry with the approval
of Deputy/Assistant Commissioner. He has to make a request for amendment in the bill of
entry along with supporting documents. For example, if the amendment of certificate of invoice
is required, a letter from Insurance company authority is required. Customs also allows the
amendment in documents that are submitted by importer after the goods have been given out
of charge i.e., goods have been cleared on sufficient proof being shown to the Deputy/Assistant
Commissioner.

Prior Entry for Bill of Entry

The importer is also allowed under Section 46 of the Customs Act 1962 to submit the bill of entry
in advance so as to get faster clearance of the goods. The importer can submit the bill of entry in
advance and shall submit the import general manifest on the arrival of the ship to the customs
department. Such bill of entry is valid if the vessel/aircraft carrying the goods arrives within
30 days from the date of presentation of bill of entry.
In case of advance filing of bill of entry, the importer, under the provision of the Customs Act,
is required to submit 5 copies of the bill of entry. The fifth copy in such cases is known as advance

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