What is provision , procedure and rules of import and export clearance ?
Ans. There are 5 methods in which we can take goods for import or export and transfer of goods from India to any other country and import to India is generally called clearance for import and export . But Three point must see by custom officer
Duty is paid or not
Goods are prohibited or not
Goods are illegal or not
1st method of import and export and their procedure of clearance:-
Goods can be import for
i) home consumption
ii) For transfer to ware house
In above both cases clearance can be done importer himself or by authority in charge
If Authority in charge do the activity for clearance of imported goods.
a) It is duty of master of vessel to show Import general manifest . In this IGM there will be the detail of goods in ship
b) It is duty of custom officer to check the IGM and the allow the master of vessel to land and unload the cargo
c) It is the duty of port trust to take the goods in their custody.
d) It is duty of importer to show the bill of lading to port trust for taking the goods.
e) If importer is taking the goods for home consumption, then he pay the duty of custom and the show the bill of entry after this he can clear and take the goods for home consumption.
f) If importer wants to keep goods in warehouse, then he will take the bonds in the double amount of custom duty and can transfer his goods to warehouse without paying custom duty.
After sending the warehouse, he can clear the goods from warehouse. For this he will pay the custom duty, rent of warehouse and other charges. After paying this amount assessee can use these goods for home consumption.
2nd method of import or export through baggage – clearance procedure
In real sense , this is not import or export because it includes some necessary goods which needs for traveling from one country to another country but due to cheating they carry goods for commercial use so govt. has started to levy custom duty on all imported baggage except Cvd duty and exempt the custom duty of baggage of laptop
3rd method of import or export through post office – Clearance procedure
when goods reached on airport or port then these all parcel will go to post office. Some were special post office for taking the delivery of all imported posts like foreign post offices.
then post master personally examines the entire parcel imported from any other country. If he any doubt about any parcel he will inform the owner of parcel if he will not come then inform the custom officer and custom officer will open this parcel if there will be the prohibited goods in it , then custom officer will send it to custom department .
If there is not any prohibited goods, then importer will pay the custom duty and get his delivery of goods.
after collecting the custom duty from customer post office department will deposit the custom duty to custom department periodically.
– Clearance of Crew stores
It is very necessary for crew member to buy the goods from any country for their own needs. Because they wonder from one country to another country. They are the employees of ship or airplanes department so; there is no duty on crew stores.
5th Method – Clearance of courier
This is private post services which is provided by any company who do the work of imported or exported courier .All rules are regulated by courier import and export clearance rules 1998. These rules approximately same as post office of govt. But value more than 25000 rupees good can not be exported through courier.