excise and customs clearance

8/3/2019 Excise and Customs Clearance

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EXCISE AND CUSTOMSCLEARANCE:

DOCUMENTS AND PROCEDURES

Submitted by:

Gautam Khanna

05516603909


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EXCISE AND CUSTOM CLEARANCE

CBEC essentially deals with the task offormulation of policy concerning levy andcollection of customs and central exciseduties, prevention of smuggling and

administration of matters relating toCustoms, Central Excise and Narcotics

CBEC stands for Central Board of Excise andCustoms

The Board is the administrative authority for

its subordinate organizations, namely,Custom Houses, Central ExciseCommissionerates, and the Central RevenuesControl Laboratory


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EXPORT DOCUMENTATION

Documents Required are of two types:

Commercial Documents

Regulatory Documents


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COMMERCIAL DOCUMENTS

Pro forma invoice

Commercial invoice

Bill of lading

Consular invoice

Certificate of origin

Shippers export declaration

Export packing list

GSP Certificate Of Origin

Shipping Instructions


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COMMERCIAL DOCUMENTS(CONTD.)

Shipping Order

Marine Insurance Declaration Form

Marine Insurance policy

Intimation For inspection

Export Inspection Certificate

Mate Receipt

Bill Of Lading

Air Way Bill

Bill Of Exchange


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COMMERCIAL DOCUMENTS(CONTD.)

Shipment Advice

Letter to the Bank for Negotiation of Docs

Bank Realization Certificate


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REGULATORYDOCUMENTS

Sales Tax Authority-VAT Registration Form/H-Form

Central Excise Authority: ARE-I Form

Customs Authority: Non-Computerized CustomhouseShipping Bill OR in case of ComputerizedCustom house-then it is Annexure-A.

Port Authority: Non-Computerized CustomhousePort Trust Copy of Shipping Bill OR incase of Computerized Custom house-then it isAnnexure-C.RBI Authority: Non-Computerized Custom

houseGR Form OR in case of ComputerizedCustom house-then it is SDF Form


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PROCEDURE OF CUSTOMS CLEARANCE

FOR IMPORTED GOODS


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IMPORT PROCEDURE

Bill of Entry- Cargo Declaration

Sent to Appraising group in Customs House

Bill of Entry- Cargo Declaration

Sent to Appraising group in Customs House

Verification of correctness of description

Calculation of Duty Liability by AppraisingOfficer

Verification of correctness of description

Calculation of Duty Liability by AppraisingOfficer

Submission of Examination Report

Submission of duty by Importersrepresentative

Submission of Examination Report

Submission of duty by Importersrepresentative


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IMPORT PROCEDURE(CONTD.)

The goods can also be examined subsequent

to assessment and payment of duty. This is

called Second Appraisement

Some major importers have been given thegreen channel clearance facility

The duty can be paid in the designated banks

or through TR-6 challans

Whenever mistakes are noticed aftersubmission of documents, amendments to the

of entry is carried out with the approval of

Deputy/Assistant Commissioner


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IMPORT PROCEDURE(CONTD.)

For faster clearance of the goods,

provision has been made, to allow filing of

bill of entry prior to arrival of goods. This

bill of entry is valid if vessel/aircraftcarrying the goods arrive within 30 days

from the date of presentation of bill of

entry

Separate form of bill of entry is used for

clearance of goods for warehousing


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PROCEDURE OF CUSTOMS CLEARANCE

FOR EXPORTED GOODS


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EXPORT PROCEDURE

Registration for PAN based BIN no

Registration in the case of export underexport promotion schemes

Processing of Shipping Bill-Non-EDI orShipping Bill-EDI


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EXPORT PROCEDURE(CONTD.)

Octroi procedure, Quota Allocationand Other certification for Export

Goods

Arrival of Goods at Docks

System Appraisal of Shipping Bills


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Customs Examination of ExportCargo

Drawal of Samples

Variation Between the Declaration &Physical Examination


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Amendments if any

Generation of Shipping Bills

Preparation of Export GeneralManifest


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DRAWBACKS OF THIS SYSTEM

Ministry of Commerce has proposed that licenses issued

under various export schemes should be in electronic form

Simplify procedure for amendment to import General

Manifest be provided

Waiver of requirement of bank guarantee for shipping linescarrying more than 1000 TEUs should be introduced

Facility of payment of customs duty through e-banking by

internet and through more banks should be provided

Faster delivery system by creating separate area in the

port premises clearly earmarked for immediate delivery ofcargo to specified accredited importers


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THANK YOU