PORT VISIT                      
TO                               
KOLKATA PORT    
GROUP – 5 , MBA(IB) 2008-11.
Awadh Raj Singh- Roll no 8
Shyamal Das - Roll no 3.
Sayan Sen - Roll no 38.
I I F T Anjan Bhattacharya- Roll no 4.
SoumyaKanti Choudhuri - Roll no 42
M B A ( I B ) Prashant Verma - Roll no 30
2 0 0 8 ‐ 1 1 Kuntal Ghosh- Roll no 19

TRIMVIII A report on the  port visit  to  Kolkata Port enumerating  
the  facilities, capacity and  functioning in  the 
1 2 / 1 2 / 2 0 1 0 facilitation of  trade through  the  sea route. 

 
 VISIT TO NETAJI SUBHASH DOCK & CONTAINER TERMINAL,
KOLKATA PORT

Kolkata Port is the gateway to Eastern India for the rest of the world. This is the first
Major Port in India, whose appearance in the map of the maritime world dates back to the year
th
1870 and this is the 137 year of its existence. Kolkata Port is the only riverine major port in
India, situated 232 kms. up-stream from the Sandheads, having originally been constructed by
the British East India Company. It has one of the longest navigational channels in the world. In
the 87 kms stretch from Sandheads to Saugor, vessels are guided through Vessel Traffic
Management System (VTMS) of the Kolkata Port Trust. Thereafter, at Saugor, the Pilots
embark the vessels for pilotage, from where the distance of HDC and KDS are 41 kms and 143
kms, respectively. Being a riverine port, its problems and features are unique and cannot be
compared with other Ports of India.

Haldia Dock Complex (HDC), a modern dock complex of Kolkata Port Trust, came into
existence in 1977 for handling large vessels, carrying bulk cargo with optimum economy,
keeping Kolkata Dock System (KDS) primarily for handling break bulk cargo, container etc.
Two dock systems of Kolkata Port viz. KDS and HDC are complementary to each other.

Kolkata Port has a vast hinterland, comprising the entire Eastern India including West
Bengal, Bihar, UP, MP, Assam, North East Hill States and the two landlocked neighbouring
countries viz. Nepal and Bhutan. The industrial development, commerce and trade of this vast
hinterland is inseparably linked to the life and development of Kolkata Port and vice-versa.

A port is a location on a coast or shore containing one or more harbors where ships can
dock and transfer people or cargo to or from land. Port locations are selected to optimize access
to land and navigable water, for commercial demand, and for shelter from wind and waves.
Ports with deeper water are rarer, but can handle larger, more economical ships. Since ports
throughout history handled every kind of traffic, support and storage facilities vary widely,
may extend for miles, and dominate the local economy. Some ports have an important, perhaps
exclusively military role.

The Port of Kolkata is India’s only riverine port in the city of Kolkata, India. It is the oldest
operating port in India, having originally been constructed by the British East India Company.The Port has
two distinct dock systems - Kolkata Docks at Kolkata and a deep water dock at Haldia Dock Complex,
Haldia. In the 21st century due economic recovery and infrastructure improvements, the port grew swiftly to
become the nation's third largest container port. It was one of India's fastest growing ports in 2004-05.

The Kolkata Port Trust manages two separate dock agglomerations - the Kolkata Dock System
(KDS) and the Haldia Dock Complex (HDC). Kolkata Dock System (KDS) comprises the impounded
dock systems at Kidderpore Dock (KPD), and Netaji Subhas Dock (NSD), in Kolkata, Petroleum
Wharves at Budge Budge and Anchorages at Saugor, Diamond Harbour and Sandheads are grouped
under Kolkata Dock System (KDS). Both the Dock Systems of Kolkata Port are impounded in nature
with vessels making ingress/egress through the Lock Entrances, having access to the river. A large
numbers of ship breaking berths are also available at KDS (KPD & NSD), subject to restrictions of
length and beam.
The Netaji Subash Dock (NSD) consists of-
a. 10 berths
b. 2 buoys/moorings
c. 2 dry docks- A dry dock is a narrow basin or vessel that can be flooded to allow a load to be floated
in, and then drained to allow that load to come to rest on a dry platform. Dry docks are used for the
construction, maintenance, and repair of ships, boats, and other watercraft.

Some topographical features of Kolkata Port (with particular reference to Netaji Subash Dock) are
given below-

1. Vessel Accommodation Capacity:

Parameters N.S. Docks

Designed Draft 40 feet

Quay Length 4200 feet

2. Maximum Overall Length(OAL) of a Ship that can be passed through :-

N.S. Docks Lock Entrance

Length 172 m.(565‟)

Beam 22.8 m(75‟)

3. Bend Restriction of navigable channel in maximum OAL of incoming ships:

KPD & NSD bound Vessels

Bend Restriction 172 m.

Number of Bends enroute 17 bends

Number of Sand Bars enroute 28 sand bars

4. Speed Restriction : 12 Knots in River

5. Distance of KDS from Pilot Boarding Station(PBS) at Sandheads : 231

km. ( 148 km River pilotage plus 83 km Sea pilotage)
 6. Average time taken to clear a Ship :

K.P.Docks Lock Entrance N.S. Docks Lock Entrance

1 hour 1.5 hour

7. Average time taken by a conventional Breakbulk ship in its

journey From Pilot Boarding station at Sandheads:

Inwards Outwards for a light drafted Outwards for a deep drafted

vessel without anchorage enroute vessel with three anchorages
enroute

Time to KDS 9 hours 10 hours 36 hours

Feeder Vessels 6 hours 6 hours -

 8. Average draft available throughout the year :

Inside dock At river for At river for

basin KDS NSD

40 feet 7 m. 8 m.

9. Distance of Pilot Boarding Station at Sandheads:

From KDS

231 km.( 148 km River pilotage plus 83 km Sea pilotage)

10. Container Terminal:

Total Number of Refer Transtainers Prime Hippo Mobile Harbour Top Lift
Ground Slots Points Movers Trailers Cranes(MHC) Trucks

(TLT)

1284 plus 560 48 x 3 3 17 14 2 2

reefer slots

Low mast CFS covered Lock Fast No.I Lock Fast No.II Lock Fast No.III

Fork Lifts for CFS Storage space (North East) (South East) (South West)

operations excluding lock fasts Floor area: Floor area: Floor area:

8 3145.5 sq.m. 224.5 sq.m. 158.6 sq.m. 158.6 sq.m.

Doors / Ramp Numbers Width Height Total CFS Floor

Destuffing Doors 12 5.15 m. 4.76 m. 6048 sq.m.

Destuffing Ramp -do- 1.5 m. 1.41 m. Maximum

from Ground Stacking height:

6.7 m.
Delivery/Receiving Doors 14; 5.15 m. 4.76 m.

Facing East-13
Width of covered
Aisleways 3 m.
Area over:
Facing South-1
Delivery/Recg.
Main aisleway 6 m.
Point: 7 m.
Delivery/Receiving Ramp -do- 4.5 m. 1.08 m.

11. Features of 200 MT capacity cantilever crane “C.H. Jhuco” at 1 NSD:

SAFE WORKING LOAD in MT

At radius 101‟ At radius 91‟ At radius 81‟

(i) Main Hook - 100 MT 200 MT

(ii) Auxiliary Hook 30 MT - -

5
NavigationalAids

To facilitate the pilotage appropriate navigational aids have been provided throughout the
passage. At present the following aids are available :

Lighthouse

Sagar Lighthouse (Lat. 21*39'N, Long. 088*03'E) is situated at Middleton Point on the Sagar
Island one and half km. inshore. It is visible in clear weather from a distance of 28 Km.

Dariapur Lighthouse (Lat. 21*47'N, Long. 087*52'E) is situated on the right bank of hugli
south of Rasulpur river and about 2.7 kms inshore. It is visible in clear weather from a
distance of 35 Km.

Light Vessels

There are four unmanned light vessels. These are as follows : (distances shown against
each are southward from the Sagar Lighthouse).

U.G.L.F. Lat. 21*29'57" N Long. 088*06'37.5" E

L.G.L.F. Lat. 21*21'57" N Long. 088*10'05" E

TALENT WK L.V. Lat. 21*17'21" N Long. 088*11'17" E

Eastern Channel L.V Lat. 21*04'19" N Long. 088*11'07" E

Automatic Tide Gauges

These are maintained at Tribeni, Garden Reach, Diamond Harbour and Haldia for round-the-
clock recording of tidal data, which is used for the prediction of tides and preparation of tide
tables by Survey of India.

Semaphores

These are maintained at Akra, Moyapur, Hooghly Point, Balari, Gangra and Sagar for
displaying rises of tide for the convenience of various vessels navigating, dredging and
surveying in the River Hooghly.

River Marks and Buoys

500 (of which 140 are lighted). Some of Lighted transits are unlit at present. However,
KoPT is contemplating to re-lit these Transit Marks to facilitate night navigation in the
stretch from Kolkata to Uluberia. These are extremely useful in pilotage and dredging as
well. These lights are operated either by electricity, battery or by dissolved Marine Acetylene
Gases and are maintained by Superintendent, Dredger & Despatch Service under the charge
of a Lighting Officer. There is also 1 boat buoy, 30 lighted buoys and 72 unlit buoys marking
the navigational channel from Sandheads to Kolkata.

Wireless/VHF Network

In order to facilitate speedy communication between various shore establishments and CPT
vessels operating in the river wireless stations have been provided at Kolkata, Hooghly
Point, Haldia and on board all dredgers, pilot vessels, despatch and survey/research vessels.
In addition, these stations/vessels are also provided with VHF sets which are installed at
many other vital oprational points including tidal stations within Kolkata Dock System &
Haldia Dock Complex.

Syledis Chain System

The Electronic Position Fixing System "Syledis" was introduced in the Port of Kolkata in
1983.The Shore based Syledis Position Fixing System functions round the clock with the
help of the Syledis Stations located at Haldia, Roychowk, Dadanpatra Bar and Frazergunj.In
the wide estuary, position fixing with reference to shore objects to be viewed from the deck
of a vessel, is very difficult. Acccordingly, the Syledis System is operated for position fixing
of the vessels plying in the wide Hooghly Estuary. The system is effectively utilized for the
purpose of hydrographic survey and dredging.

Differential Global Positioning System (DGPS) :

Kolkata Port Trust is replacing Syledis Position Fixing system by Differential Global Position
Fixing System in phases by latest state-of the art equipments. The satellite based DGP
System functions with the help of orbiting satellite and reference stations installed by KoPT.
Mobile Sets on board the vessels receive signals from the satellite as well as correction
signal from the reference Stations giving exact locations of any mobile craft having the
DGPS receivers in terms of latitude, longitude or in other coordinate system along with
related navigational parameters for safe navigation, dredging and survey purpose.

VTMS Control Room at Haldia.

Vessel Traffic Management System (VTMS)

The VTMS is a Radar Surveillance System Operating on radars at strategic locations

connected through microwave data link and communication system.With a view to providing
more effective and safer guidance to ship from the Sandheads to Haldia through radar
survelliance, Vessel Traffic Management System (VTMS) was taken up in the first phase
from the Sandheads to Haldia.

The system was operational in April 1996. Further, for the requirement of ISPS code
and also for maintaining a back up to the VTMS system, a stand alone VTS with Automatic
Identification System (AIS) facility was established at the Saugar pilot station in May 2005.

Boat Registration
All unpropelled steel and wooden boats operating within the port limits are licensed by
Superintendent, Boat Registration after necessary inspection to ensure safety of goods and
lives being transported by these boats. The Licensing fees are payable as per extant Scale
of Rates.

River Regulatory Works

Kolkata Port Trust is saddled with perennial problems of depth in the river Hooghly. In the
past a number of regulatory schemes have been taken up. The deteriorating depths for
Kolkata prompted the concerned authority to go in for selecting Haldia Docks as an auxiliary
deep water port.

The River Regulatory Works, aimed at improvement of draft at Hooghly Estuary and proposed
at a revised cost of Rs 936.44 crores (under revalidation by CWPRS in tie-up with other
overseas agencies) is one of the core schemes of Kolkata Port, envisaged to bring about
comprehensive improvements in the river-regime of the only riverine major port of the country.
Environmental clearance for the scheme has been received in September 2007 and is currently
awaiting approval of PIB/ CCEA. Revalidation of the scheme is being done by CWPRS along
with other overseas agencies.

Redefined R.R.Scheme :

Based on the mathematical model study, NIOT has recommended the following works for
execution and envisaged the following benefits thereof:

Recommended Works

i) Capital Dredging over Balari Passage.

ii) Submerged dyke east

of the navigational
channel at
Jellingham.
iii) A groyne / spud on
the eastern bank in
the Rangafalla
channel.

Envisaged Benefits

(a) Increase in depth in the navigational channel by 0.5 m

(b) Reduction of Annual Maintenance Dredging by about 2 mm3 / annum from the
existing level.
2. DEMONSTRATION AND EXPLANATION BY CREW OF CARGO VESSEL

The crew member of PIL Cargo Vessel also explained regarding the services and navigation system
of a cargo ship

A cargo ship or freighter is any sort of ship or vessel that carries cargo, goods, and materials from one
port to another. Thousands of cargo carriers ply the world's seas and oceans each year; they handle the
bulk of international trade. Cargo ships are usually specially designed for the task, often being equipped
with cranes and other mechanisms to load and unload, and come in all size

The crew also imparted technical knowledge about the vessel as to how naviagation is carried out in
the sea. They told about:

Navigation is the process of monitoring and controlling the movement of a ship or vehicle from one place
to another

Radio navigation uses radio waves to determine position by either radio direction finding systems or
hyperbolic systems, such as Decca, Omega and LORAN-C.

Radar navigation uses radar to determine the distance from or bearing of objects whose position is
known. This process is separate from radar’s use as a collision avoidance system.

Satellite navigation uses artificial earth satellite systems, such as GPS, to determine position.

Dead reckoning or DR, in which one advances a prior position using the ship's course and speed.
The new position is called a DR position. It is generally accepted that only course and speed
determine the DR position. Correcting the DR position for leeway, current effects, and steering error
result in an estimated position or EP. An inertial navigator develops an extremely accurate EP.

Pilotage involves navigating in restricted waters with frequent determination of position relative to
geographic and hydrographic features.

Piloting (also called pilotage) involves navigating a vessel in restricted waters and fixing its
position as precisely as possible at frequent intervals. More so than in other phases of navigation,
proper preparation and attention to detail are important. Procedures vary from vessel to vessel,
and between military, commercial, and private vessels.

If the ship is equipped with an ECDIS, it is reasonable for the navigator to simply monitor the
progress of the ship along the chosen track, visually ensuring that the ship is proceeding as
desired, checking the compass, sounder and other indicators only occasionally. If a pilot is
aboard, as is often the case in the most restricted of waters, his judgment can generally be relied
upon, further easing the workload. But should the ECDIS fail, the navigator will have to rely on
his skill in the manual and time-tested procedures.

Celestial navigation involves reducing celestial measurements to lines of position using tables,
spherical trigonometry, and almanacs.

Further to maintain the stability of the ship they how cargo of different type is placed on the
vessel was explained.

3. LECTURE ON CUSTOMS:EXPORT IMPORT DOCUMENTATION AND

THEIR PROCESSING DELIVERED BY SHRI. K. K. SINHA,
SUPERINTENDENT ,CUSTOMS & CENTRAL EXCISE

For clearing goods through the Customs manually the importer has to file a cargo declaration
including a Bill of Entry for home consumption or warehousing according to Section 46 of the
Customs Act. If the goods are cleared through the EDI system no formal Bill of Entry is filed as it is
generated in the computer system, but the importer is required to file a cargo declaration having
prescribed particulars required for processing of the entry for customs clearance. The importer
clearing the goods for domestic consumption has to file bill of entry in four copies; original and
duplicate are meant for customs, third copy for the importer and the fourth copy is meant for the bank
for making remittances.

In the non-EDI system along with the bill of entry filed by the importer or his representative multiple
other documents are also generally required including Signed invoice, Packing list, Bill of Lading or
Delivery Order/Airway Bill, GATT declaration form duly filled in, Importers/CHA‟s declaration,
License wherever necessary, Letter of Credit/Bank Draft/wherever necessary, Insurance document,
Import license, Industrial License, if required, Test report in case of chemicals, Adhoc exemption
order, DEEC Book/DEPB in original, Catalogue, Technical write up, Literature in case of
machineries, spares or chemicals as may be applicable, Separately split up value of spares,
components machineries, Certificate of Origin, if preferential rate of duty is claimed, and No
Commission declaration.

Assessment of duty involves proper classification of goods imported in the customs according to
the relevant rules .It also involves correct determination of value where the goods are assessable on ad
valorem basis. For assessment, a representative sample may be drawn and an examination report
prepared by the appraising staff which is then finally confirmed and classified by the appraising
officer after inspecting the Bill of Entry. Thereafter the bill of entry goes to the Assistant
Commissioner/Deputy Commissioner for confirmation depending upon certain value limits and sent
to 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. For EDI Assessment, the assessing officer
processes the cargo declaration on screen with regard to all the parameters as given above for manual
process. However in EDI system, all the calculations are done by the system itself and no comptist is
required. After assessment, a copy of the assessed bill of entry is printed in the service centre. Under
 EDI, documents are normally examined at the time of examination of the goods. Final bill of entry is
printed after out of charge is given by the Custom
Officer.

Some major importers have been given the green channel clearance facility. It means clearance of
goods is done without routine examination of the goods. They have to make a declaration in the
declaration form at the time of filing of bill of entry. The appraisement is done as per normal
procedure except that there would be no physical examination of the goods.
The duty can be paid in the designated banks or through TR-6 challans. Different Custom Houses
have authorized different banks for payment of duty. Different Custom 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. Bank endorses the payment particulars in challan which is submitted to
the Customs.

Whenever mistakes are noticed after submission of documents, amendments of entry is carried out with
the approval of Deputy/Assistant Commissioner. The request for amendment may be submitted with the
supporting documents. Sometimes a bill of entry can be filed prior to the arrival of the goods provided the
vessel/aircraft arrives within 30 days of filing.

A separate form of bill of entry is used for clearance of goods for warehousing. All documents as required
to be attached with a Bill of Entry for home consumption are also required to be filed with bill of entry for
warehousing. The bill of entry is assessed in the same manner and duty payable is determined. However,
since duty is not required to be paid at the time of warehousing of the goods, the purpose of assessing the
goods at this stage is to secure the duty in case the goods do not reach the warehouse. The duty is paid at
the time of ex-bond clearance of goods for which an ex-bond bill of entry is filed.

For clearance of export goods, the exporters or his agents have to undertake certain formalities including
obtaining PAN based Business Identification Number (BIN) from the DGFT prior to filing of shipping
bill for clearance of export goods. Under manual system, shipping bills or, bills of export are required to
be filed in format as prescribed in the Shipping Bill and Bill of Export (Form) regulations, 1991. The bills
of export are being used if clearance of export goods is taken at the Land Customs Stations. Different
forms of shipping bill/bill of export have been prescribed for export of duty free goods, export of dutiable
goods and export under drawback etc. For the processing of the Shipping Bill the following documents
are required- GR forms (in duplicate) for shipment to all the countries, 4 copies of the packing list
mentioning the contents, quantity, gross and net weight of each package, 4 copies of invoices which
contains all relevant particulars like number of packages, quantity, unit rate, total f.o.b./ c.i.f. value,
correct & full description of goods etc., Contract, L/C, Purchase Order of the overseas buyer, AR4 (both
original and duplicate) and invoice, and Inspection/ Examination Certificate.

The formats presented for the Shipping Bill are as given below:
• White Shipping Bill in triplicate for export of duty free of goods.
• Green Shipping Bill in quadruplicate for the export of goods which are under claim for duty
drawback.
• Yellow Shipping Bill in triplicate for the export of dutiable goods.
• Blue Shipping Bill in 7 copies for exports under the DEPB scheme.

Once, the shipping bill is passed by the Export Department, the exporter or his agent presents the goods to
the shed appraiser (export) in docks for examination. The shed appraiser may mark the document to a
Custom officer (usually an examiner) for examining the goods. The examination is carried out under the
supervision of the shed appraiser (export). If the description and other particulars of the goods are found
to be as declared, the shed appraiser gives a „let export‟ order, after which the exporter may contact the
preventive superintendent for supervising the loading of goods on to the vessel. In case the examining
staff in the docks finds some discrepancy in the goods, they may mark the shipping bill back to export
department/DEEC group with their observations as well as sample of goods, if needed. The export
department re-considers the case and decides whether export can be allowed, or amendment in
description, value etc. is required before export and whether any other action is required to be taken under
the Customs Act, 1962 for mis-declaration of description of value etc.

Under EDI system, declarations in prescribed format are to be filed through the Service Centers of
Customs. A checklist is generated for verification of data by the exporter/CHA. After verification, the
data is submitted to the System by the Service Center operator and the System generates a Shipping Bill
Number, which is endorsed on the printed checklist and returned to the exporter/CHA. For export items
which are subject to export cess, the TR-6 challans for cess is printed and given by the Service Center to
the exporter/CHA immediately after submission of shipping bill. The cess can be paid on the strength of
the challan at the designated bank.

The goods brought for the purpose of examination and subsequent 'let export' is allowed entry to the Dock on
the strength of the checklist and other declarations filed by the exporter in the Service Center. The Port
authorities have to endorse the quantity of goods actually received on the reverse of the Check List. The
exporter/CHA can check up with the query counter at the Service Center whether the Shipping Bill submitted
by them in the system has been cleared or not, before the goods are brought into the Docks for examination
and export. After the receipt of the goods in the dock, the exporter/CHA may contact the Customs Officer
designated for the purpose present the check list with the endorsement of Port Authority and other declarations
as aforesaid along with all original documents such as, Invoice and Packing list, AR-4, etc. Customs Officer
may verify the quantity of the goods actually received and enter into the system and thereafter mark the
Electronic Shipping Bill and also hand over all original documents to the Dock Appraiser of the Dock who
may assign a Customs Officer for the examination and intimate the officers‟ name and the packages to be
examined, if any, on the check list and return it to the exporter or his agent. After inspection the Customs
Officer submits an examination report to the Dock Appraiser. If the Dock Appraiser is satisfied that the
particulars entered in the system conform to the description given in the original documents and as seen in the
physical examination, he may proceed to allow "let export" for the shipment and inform the exporter or his
agent. . In case of any variation between the declaration in the Shipping Bill and physical
documents/examination report, the Appraiser may mark the Electronic Shipping Bill to the Assistant
Commissioner/Deputy Commissioner of Customs (Exports) and instruct the exporter to meet them for
settlement of dispute according to the principles of natural justice.
The exporter or his agent should hand over the exporter copy of the shipping bill duly signed by the
Appraiser permitting "Let Export" to the steamer agent who may then approach the proper officer
(Preventive Officer) for allowing the shipment. Loading of both containerized and bulk cargo is done
under Preventive Supervision. The Customs Preventive Officer supervising the loading of container and
general cargo in to the vessel may note down the particulars of the packages actually stuffed in the
container and finally if he is satisfied, may give "Shipped on Board" endorsement on the exporters copy
of the shipping bill.
In order to promote exports and to obtain foreign exchange, the Government of India had framed several
schemes, which grant incentives and other benefits. Some of these schemes are given below-

a. 100% Export Oriented Units (EOU): Can import raw materials without payment of any customs
duty provided they export their products.
b. Free Trade Zones: No excise duties are payable on goods manufactured in these free trade zones
provided the goods are exported. Goods are brought into this zone from other parts of the India
without payment of any excise duty. Similarly, no customs duties are payable on imported raw
material and components used in the manufacture of goods exported.

c. Advance License / Duty Exemption Entitlement Scheme (DEEC) :Under this scheme, raw
material and other components can be imported without payment of customs duty for use in
goods to be exported against advance license. Such license may either be quantity based (Qbal) or
value based (Vabal). i.e. up to the quantity or value specified in the license, duty free imports of
specified materials can be made. Such licenses are transferable at a price in the open market.
Quantity based inputs and output norms have been prescribed for various products for acquiring a
license.
d. Duty Drawback: It means the rebate of duty chargeable on imported material or excisable
material used in the manufacturing of goods which is exported. The exporter may claim
drawback or refund of Excise and Customs duties being paid by his suppliers.
e. Export Promotion Capital Goods Scheme (EPCG): According to this scheme, a domestic
manufacturer can import machinery and plant without paying Customs duty or settling at a
concessional rate of Customs duty. Suppose the Importer avails 5% concessional rate of Customs
Duty then his export obligation may be six times exports of CIF value of the machinery.
f. Manufacture under Bond:
This scheme furnishes a bond with the manufacturer of adequate amount to undertake the export
of his production. Against this the manufacturer is allowed to import goods without paying any
customs duty, even if he obtains it from the domestic market without excise duty. The production
is made under the supervision of customs or excise authority.

This concludes the formalities, procedures and documents required for exports from and
imports into the country.

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