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    Flowchart For Customs Clearance of Imported Goods: WWW - Icegate.gov - in

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    Lokesh Babu
    The document outlines the 9 step process for customs clearance of imported goods in India. It involves filing a bill of entry, customs processing and assessment, paying duties, goods registration, examination if required, and release of goods. Key responsibilities at each step are assigned to parties like customs, importers/brokers, custodians, and partner government agencies that provide necessary approvals. Documents like commercial invoices and airway bills are also needed to file the bill of entry.

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    Flowchart For Customs Clearance of Imported Goods: WWW - Icegate.gov - in

    Uploaded by

    Lokesh Babu
    58 views2 pages
    The document outlines the 9 step process for customs clearance of imported goods in India. It involves filing a bill of entry, customs processing and assessment, paying duties, goods registration, examination if required, and release of goods. Key responsibilities at each step are assigned to parties like customs, importers/brokers, custodians, and partner government agencies that provide necessary approvals. Documents like commercial invoices and airway bills are also needed to file the bill of entry.

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    SL-9-O_010420

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    The document outlines the 9 step process for customs clearance of imported goods in India. It involves filing a bill of entry, customs processing and assessment, paying duties, goods registration, examination if required, and release of goods. Key responsibilities at each step are assigned to parties like customs, importers/brokers, custodians, and partner government agencies that provide necessary approvals. Documents like commercial invoices and airway bills are also needed to file the bill of entry.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    58 views2 pages

    Flowchart For Customs Clearance of Imported Goods: WWW - Icegate.gov - in

    Uploaded by

    Lokesh Babu
    The document outlines the 9 step process for customs clearance of imported goods in India. It involves filing a bill of entry, customs processing and assessment, paying duties, goods registration, examination if required, and release of goods. Key responsibilities at each step are assigned to parties like customs, importers/brokers, custodians, and partner government agencies that provide necessary approvals. Documents like commercial invoices and airway bills are also needed to file the bill of entry.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 2

    Flowchart

    for Customs Clearance of Imported Goods

    Prior BILL OF ENTRY (BOE)


    Bill of Entry (BOE) can be filed in the Customs System even before arrival of goods at the port of
    import. Such BOE is called a Prior Bill of Entry. This offers a significant advantage because Customs
    processing and duty payment etc. can take place even before the actual arrival of goods. This helps
    in saving time and ensuring clearance of goods as soon as goods arrive. The importer / Customs
    Broker (CB) needs to plan filing of prior BOE.
    Role & Responsibility
    Importer / Customs Broker (CB)
    PROCEDURE FOR CLEARANCE OF IMPORTED GOODS
    STEP 1
    Confirm the arrival of goods at the port of import and take delivery order from the airlines. It is
    important for the importer / Customs Broker (CB) to know the mode of shipment. If it is in Cargo
    Mode by Air, it will be dealt by the ACC Import Commissionerate (ACCI). If it is in courier mode,
    then by the New Courier Terminal, ACC Export Commissionerate (NCT). If it is in Cargo Mode by
    Sea, it will be dealt by ICD Tuglakabad or ICD Patparganj.
    Role & Responsibility
    Airlines / Shipping Lines, Freight Forwarder and Importer / Customs Broker (CB)
    STEP 2
    Filing of BOE has to be ensured by the importers either on their own or through a Custom Broker of
    their choice. It is generally done online through ICEGATE Portal namely www.icegate.gov.in
    Role & Responsibility
    Importer / Customs Broker (CB)
    STEP 3
    Processing of BOE by Customs System. Customs’ role starts from this point only i.e. after the BOE is
    filed. Therefore Customs may be contacted with “BOE number and date” for tracking and
    expediting the clearance. The entire process of customs clearance is done electronically.
    Role & Responsibility
    Customs
    STEP 4
    As soon as the BOE is filed, it may be referred online by the Customs to Partner Government
    Agency (PGA) like Drug Controller (ADC) / Animal Quarantine (AQ) / Plant Quarantine (PQ) / Food
    Safety & Standards Authority of India (FSSAI) in case NOC is required from them. Therefore it is very
    important to plan and understand in advance the requirement of such NOC. Customs Brokers (CB)
    are aware about such requirement. BOE is marked online to the respective PGA. NOC from
    applicable PGA will be required before goods can be released by Customs. Such NOC is given online
    by PGA directly and there is no role of Customs in it.
    Role and Responsibility
    Respective PGAs and Importer / Customs Broker (CB)
    STEP 5
    After Completion of the assessment the importer / Customs Broker (CB) are required to register the
    goods. This can be done online through ICEGATE Portal www.icegate.gov.in
    Role and Responsibility
    Importer / Customs Broker (CB)

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    STEP 6
    Duty Payment can be done by the importer / Customs Broker (CB) even before the assessment is
    completed by Customs. It is important to understand that customs processing would continue, after
    Goods Registration, even if the duty has not been paid. But in order to ensure quick clearance the
    importer / Customs Broker (CB) should pay the duty even before the registration process is
    completed.
    Role and Responsibility
    Importer / Customs Broker (CB)
    STEP 7
    Customs will conduct examination if required and give Out of Charge (OOC) in case everything is in
    order. OOC signifies that the Customs process is complete and role of Customs ends at this stage.
    Importer / Customs Broker (CB) can check the status of OOC on ICEGATE Portal www.icegate.gov.in

    Role and Responsibility


    Customs
    STEP 8
    Generation of Gate Pass and Delivery of goods by the Custodian
    Role and Responsibility
    Custodian and Importer / Customs Broker (CB)
    STEP 9
    Transportation of Goods from the Port
    Role and Responsibility
    Importer / Customs Broker (CB)

    Documents required for filing of a bill of entry

    1. Commercial invoice
    2. Packing list
    3. Air way bill
    4. IEC code
    5. Bank AD code
    6. GST registration number
    7. To fill a KYC form for first time importers

    (IEC code and GST number not required for imports for personal use, only PAN number is
    required)

    Disclaimer: The above information is presented in simple language only for information of all
    stakeholders. The information provided does not, and is not intended to, constitute legal advice.
    Importers are requested to refer Act, Rules and Regulations for legal Purposes.

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