CUSTOMS
INFORMATION
This section
is intended to give information about current practices
and procedures
which are prevalent in the process of clearance
of the goods in customs.
Some of the
facilities like Green Channel and Provisional Deposit
Account with the nominated Bank could actually reduce
delays in clearance of goods and payment of excess demurrage
charges.
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PAN Number as common indentifier in Customs transactions
:
From
01/08/2000, PAN number will be used as the common business
identifier in import transactions.
Following steps have to be taken for this purpose.
1.
All importers and exporters must ensure that they
have submitted PAN particulars
to DGFT. From
the said date, DGFT directory of importers and exporters
will be used by the Service Centre of EDI .
Importers / Exporters who do not figure in this
directory will not be able to transact business with Indian
Customs.
2.
All documents filed in customs must contain PAN and
IE code numbers.
3.
Names and addresses of Importers must tally with
the particulars declared to the DGFT.
Otherwise the EDI systems will not recognize the
importer or exporter.
4.
Exporters who have opened bank accounts in the designated
banks for crediting of duty drawback have to ensure that
their PAN no. and I. E
code match between Income-tax dept,
DGFT and Custom House.
Otherwise there may be non-credit or wrongful
credit of duty drawback.
Account numbers not matching with DGFT directory
will be treated as non-operative.
Customs Identification Number
| Customs dept
does not issue any identification number of exporters
and importers, but uses the I.E. code (Import-Export
Code) issued
by D. G. F. T.
who have issued instructions, requiring the importers
and exporters to furnish their PAN for allotting the
new I.E. code by the D. G. F. T from 01/04/2000.
The I.E. code number based on PAN and issued by D. G. F. T alone
will be used. |
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Advance filing of Bill Of Entry
Prior filing
of bill of Entry is also permitted by the Customs before
delivery of manifest. Similarly,
if the vessel or aircraft carrying the goods is expected to
arrive within thirty days, Bill of Entry can be filed before
delivery of manifest. For preparing the documentation in
advance, we will require legible copies of the Air waybills
and Invoices to be sent to us for data entry purpose.
Green Channel Facility
The Green
Channel facility has been introduced to facilitate speedy
clearance. This
facility exempts examination of the goods. This facility
can be claimed by the Importers who have been approved
by the Customs as eligible for claiming the facility.
Importers having a clean record, can apply to the Customs
(EDI) with a request for Green Channel facility
against a covering letter and enclosing copy of Balance
Sheet showing proof of Duty paid in a year.
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Import of Packaged Commodities
The
DGFT has issued Notfn No.44 (RE-2000) / 1997-2002,
dated 24/11/2000, directing that all packaged products
imported and covered by the Standards of weights and
Measures (Packaged Commodities) Rules,1977 should be in
compliance of all the provisions of the said rules when
imported into
India. The
customs authorities have been directed to ensure the
Importers compliance before the commodities are cleared by
them for Home Consumption. This condition is not applicable
if the importer is an actual user and the equipment, spares etc.
are to undergo further processing or used in manufacturing.
The importer can give a declaration to that effect.
Incidently the circular also specifies the
commodities which, when imported should be in
conformity with
BIS Standards. (Beaureau of Indian Standards).
Under this clause the suppliers of the commodity are
required to register themselves with the BIS if the product
falls in the notified list. Importers are requested to
also read the SCOPE
of the I.S.(Indian Standards) specification which gives technical details of the
product.
Payment of Duty
1. Provisional Deposit Account with Bank.
Facilities
are available to debit duty amounts directly from the Banks
nominated by Customs for purpose of duty Payment after
assessment. This
facility reduces delays in receipt of customs duties from
Importers and also payment of interest after 2 days.
Importers are required to open a deposit account with
the nominated Bank and maintain a minimum balance as per the
Banks guidelines. On completion of assessment of the
Entries, the importer can authorize debit of the duty amount
against authorization slips . (signed in advance and
available with us)
2. Payment by Draft / Bankers Cheque
As regards
to payment of Duties directly to the bank by Importers, the
RBI has issued new guidelines to the nominated banks for
acceptance of payments against instruments from nationalized
banks only.
3. Interest
Interest @
24 % p.a. is charged on duties not paid within 2 days.
View
the Bill Entry Flow Chart
