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Unit 6: Custom Clearance of Import and Export Cargo

generation of the shipping bill number or in cases where the goods have been brought into the Notes
export dock, the procedure for corrections/amendments shall be carried out in the following
manner:
1. In case the cargo goods have not yet been allowed “let export”, the changes, amendments
or corrections allowed by the Assistant Commissioner (Exports).

2. In cases where the “Let Export” order has already been given, the corrections/amendments
or changes can be permitted by the Additional/Joint Commissioner of Custom House,
provided such Additional or Joint Commissioner shall be in charge of export section.

Export of Goods under Claim for Drawback

It is the policy of the Government of India that duties shall never be exported. That is why
drawback claims are processed through EDI system on the actual exports by the officers of the
drawback branch. Drawback claims are processed on a first-come-first-served basis under Sections
75 and 76 of the Customs Act 1962. Under the EDI system the exporter is not required to file a
separate drawback claim. He can ascertain the status of his shipping bills and sanction of the
DBK claim through the query counters set up at the service centre. In case there is any query or
deficiency in the drawback claim of exporter, the same can be known on computer terminal by
the exporter at service stations or freight forwarder having such facility. The exporter can obtain
a printout of the query/deficiency from the service centre and is required to reply to all such
queries/deficiencies through the service centre. The claim for duty drawback will come in
queue of the EDI system once the queries/deficiencies are entered into system by the Service
Centre Operator.

The claims cleared by duty drawback department on a particular day are enumerated in a scroll
and are subsequently transferred to the bank through the system itself. The bank transfers the
duty drawback amount of credits to the respective accounts of the exporters. The bank can keep
their exporters updated about such duty drawback credits entered in their accounts by sending
the fortnightly statement.
For smoothening the system; it is advisable that the Steamer Agent/Shipping Line should take
care to electronically transfer the EGM to the Customs EDI system so as to enable the customs to
sanction the drawback claims once the physical exports has taken place.

Generation of Shipping Bills

Once the “let export” order is given by the Appraiser for the export customs clearance of cargo
on the system, the shipping bill is generated by the system in two copies. The first copy is for the
Customs and another is for the exporter, which is referred to as the Export Promotion Copy and
is generated after submission of EGM. The appraiser obtains the signature of the CHA on both
copies of shipping bill and examination report along with the customs officer’s signature on the
examination report on the printout of such system-generated shipping bills. The appraiser is
also supposed to sign both copies of the shipping bill along with his seal on it, to specify the
place of customs clearance of the export cargo.
The appraiser is also supposed to sign and stamps the original and duplicate copy of the SDF. He
retains the original declarations by the exporter along with the customs copy of shipping bill
and original copy of the SDF, which is thereafter forwarded to the Export Department of the
Customs House. The exporter’s copy of shipping bill and the second copy of the SDF can be
returned to the exporter or his agent by the appraiser.

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