General Provisions about Customs Procedures
Basic document is ‘Entry’
Entry’ in relation to goods means entry made in Bill of Entry, Shipping Bill or Bill of Export. In case of import by post, label or declaration accompanying goods is ‘entry’ Loading and unloading at specified places only
Imported goods can be unloaded only at specified places. Goods can be exported only from specified places. Computerisation of customs procedures
Customs procedures are largely computerised. Most of documents have to be e-filed. Amendment to documents
Documents submitted to customs can be amended with permission In case of bill of entry, shipping bill or bill of export, it can be amended after clearance only on the basis of documentary evidence which was in existence at the time the goods were cleared, warehoused or exported, and not on basis of any subsequent document. [proviso to section 149]. ICD and CFS
Imported and export goods are usually handled in containers. These can be stored in Inland Container Depot (ICD) or Container Freight Station (CFS). They function like dry port for handling and temporary storage of imported/export goods and empty containers. Boat Notes
‘Boat Notes’ are used for transferring small cargo from ship to shore, or from shore to ship, without berthing the ship. Transshipment of goods
Goods can be transshipped from one conveyance to other after following required procedure. Such transhipment may be to any major port or airport in India. The goods can be transshipped to any other customs station in India if Customs Officer is satisfied that the goods are bona fide intended for transhipment to any customs station. The facility is available at all customs ports and Inland Container Depots (ICDs). Coastal goods
Procedures have been prescribed for coastal goods, even if there is neither import nor export.
e-filing of documents
Goods should arrive at customs port/airport only. Most of customs procedures are computerised....
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