Import and export goods can be imported to India or exported from India to other countries and regions by sea, air or land transportation, and can also be imported and exported in the form of postal parcels or passenger luggage. Import and export procedures depend on the method of import and export. The procedures mentioned in this article mainly refer to the import and export procedures through three channels: sea transportation, air transportation or land transportation.

Informatization of customs work: Delhi Airport Customs and Mumbai Port Customs have realized informatization. In the informationized customs, the declaration of the manifest (cargo list) and the declaration of import and export declarations must be submitted electronically.

In India, if the importer and exporter has not obtained the IEC code (Importer and Exporter Code) issued by the Directorate General of Foreign Trade of India (DFGT), its imported goods are not allowed to enter the country. However, IEC codes are not required for imported items for personal use.

The relevant procedures for import are handled by the person in charge of the means of transportation (carrier), the importer and his agent.

1. Import

(1) Imported goods arrive at Indian customs territory

The carrier should declare an import manifest (sea, air) or cargo manifest (land transport) before the arrival of the goods. The cargo manifest must be declared to customs 12 hours in advance before arrival. If declaration is not made within the stipulated period, the fine on the carrier may be up to 50,000 rupees. If the Special Excise Tax Officer considers that the carrier's failure to declare within the prescribed period is due to legitimate reasons, no penalty may be imposed.

In customs with EDI system, declaration can be made electronically.

(2) Declaration and customs clearance of imported goods

1. Declaration method

After unloading (usually within 3 days), the importer or his agent must first fill in the "Bill of Entry" in quadruplicate. The first and second copies are retained by the customs, the third copy is retained by the importer, and the fourth copy is retained by the bank where the importer pays taxes. Otherwise, exorbitant detention fees must be paid to the port authority or airport authority.

If the goods are declared through the electronic data interchange (EDI) system, there is no need to fill in the paper "Import Declaration Form", but the detailed information required by the customs to process the goods clearance application must be entered into the computer system, and the EDI system will automatically generate the "Import Declaration Form". Customs Declaration Form".

2. Documentation requirements

- signed invoice

-Packing List

- Ocean bill of lading or bill of lading/air waybill

- Completed GATT declaration form

-Declaration form from the importer or his customs broker

-Approval document (provided when needed)

-Letter of Credit/Bank Draft (provided when required)

- Insurance documents

-Import permit

-Industry license (provided when required)

-Laboratory report (provided when the goods are chemicals)

-Temporary Tax Exemption Order

- Original Duty Exemption Entitlement Certificate (DEEC) / Duty Refund and Tax Reduction Entitlement Certificate (DEPB)

-Catalogue, detailed technical specifications, relevant literature (provided when the goods are mechanical equipment, mechanical equipment parts or chemicals)

-Single price of machinery and equipment parts

-Certificate of Origin (provided when preferential tariff rates apply)

-No commission statement

3. Pre-declaration, modification of customs declaration form and green channel

In order to achieve rapid customs clearance of goods, relevant Indian laws stipulate that pre-declaration is allowed 30 days in advance before the arrival of goods. If the transport vehicle carrying the goods arrives within 30 days from the date of submission of the pre-declaration, the pre-declaration will be deemed valid.

After the declaration documents and documents are submitted, if errors are found or need to be modified for other reasons (such as classification errors, typing errors, changes in loading or unloading plans, etc.), it is necessary to obtain the Vice Chairman of the Central Board of Excise and Customs (CBEC) of India. Modifications may only be made with the approval of the Assistant Chairman. Customs will only approve the amendment application if it is confirmed that there is no fraudulent intent. The application for modification must be submitted based on the documents that have been submitted during customs clearance rather than the documents that are supplemented after customs clearance.

Some importers have obtained permission to enjoy the green channel’s convenient customs clearance treatment. When filling out the import declaration form, such importers must indicate that they can enjoy the green channel convenient customs clearance treatment. During customs clearance, the goods can be cleared without regular inspection, and the cargo inspection rate is greatly reduced, but other customs clearance procedures are the same as for general goods.

4． pay customs duties

After receiving the "Import Declaration", the customs will compare it with the import manifest or cargo list, review the document, and estimate the value. If the declaration is consistent and the documents are complete, the customs will accept the declaration. Generally speaking, the customs duty rate on the date of declaration is accepted as the applicable duty rate. Some goods may require further documentation or inspection (the importer or his agent must be present during the inspection) before tariffs can be calculated correctly. Import duties can be transferred to the customs account through the current account between the importer and the customs, or can be paid in the form of deposit or demand draft at a designated bank by filling out the TR-6 Challan form. Different local customs designate different banks to collect customs duties, so before paying customs duties, please be sure to confirm which bank the money should be deposited into. Import duties should be paid within 5 working days (excluding holidays) from the date when the "Import Declaration Form" is returned to the importer or his agent to pay the duties.

Goods imported under special schemes such as the Duty Exemption Certificate Scheme or the Export Oriented Unit Scheme require a bond to be furnished to the Customs. If no deposit is provided, the importer will need to pay corresponding duties. The amount of the deposit should be equivalent to the amount of duty payable on the imported goods. Along with the deposit, a bank guarantee should also be provided. The amount of the bank guarantee depends on the importer category (large trading company, general trading company, etc.).

5. check

If the goods have been inspected before paying the customs duties, the goods can be picked up directly after paying the customs duties. If inspection is not carried out before paying customs duties, a report must be made to the inspector and inspection will be carried out if necessary. Customs sometimes conducts random inspections of goods. The goods can only be picked up after the inspector issues a "release" instruction.

6. let go

After the inspection of the goods, if the goods are not prohibited and the customs duties have been paid, the customs officer will issue a "release" order.

2. Export

(1) Exit Permit

Loading is only possible after obtaining an "exit permit". The carrier may apply for an exit permit 14 days in advance for manifest declaration. The exporter or carrier can only load the goods after receiving the export manifest or export declaration form reviewed and approved by the customs. Postal items do not need to be declared in the manifest, but they also need to be reviewed and approved by the customs.

(2) Export manifest and cargo manifest declaration

All export manifests or cargo manifests should be submitted to customs before shipment of the goods and must contain a "Truthful Declaration" statement signed by the person in charge of the means of transport. The information and documents that should be submitted are similar to the import manifest, including the name of the exporter and carrier, consignee, invoice number, packing details, goods name and description, quantity, FOB price and other information. When modification is required, it can only be modified after the customs confirms that there is no fraudulent intention. If the vehicle only carries passenger luggage, no declaration is required. Once the declaration is received by Customs, each manifest or cargo manifest will be numbered.

(3) Procedures that exporters must complete in advance

1. Apply for a Business Identity Number (BIN) from the General Administration of Foreign Trade;

2. Open a current account at a designated bank to receive export tax rebates;

3． If exporting under the "Export Promotion Plan", you must register the license number, pre-license number, DEPB number, etc. with the customs;

(4) Documentary requirements for export customs declaration

1. Export manifest (sea transport, air transport) or export cargo list (land transport), in quadruplicate;

2. 4 copies of the packing list;

3． 4 copies of the invoice;

4． 4 copies of the export contract;

5. Certificate of origin or pre-shipment inspection certificate;

6. Policy;

7. letter of credit;

8. GR/SDF form in the format specified by RBI;

9. BIN number certification letter;

10. If the goods are subject to special consumption tax, the ARE-1 ​​or ARE-2 form issued at the time of delivery must also be submitted.

(5) Collection of tariffs

After the customs reviews the documents, the taxable goods should pay taxes through the designated bank or the current account between the exporter and the customs.

(6) Inspection

After customs reviews the document, the cargo information will be submitted to the inspection personnel to determine whether inspection is required. Goods that need to be inspected will generally be moved to the inspection area for inspection to confirm whether the goods are prohibited goods, whether the individual goods are consistent, and whether the export tax refund application complies with regulations, etc.

(7) Release

If the goods are not prohibited goods and the corresponding taxes have been paid, the customs shall issue an "allow for loading" or "allow for export" order and release the goods.