Procedure for Clearance of Imported and Export Goods - CBEC's Customs Manual 2023 - Customs

Chapter 3: Procedure for Clearance of Imported and Export Goods 1. Introduction: 1.1 The imported goods before clearance for home consumption or for warehousing are required to comply with prescribed Customs clearance formalities. This includes presentation of a Bill of Entry containing details such as description of goods, value, quantity, exemption notification, Customs Tariff Heading etc. The Bill of Entry is subject to verification by the proper officer of Customs (under self-assessment scheme) and may be reassessed if declarations are found to be incorrect. Normally import declarations made are scrutinized with reference to documents and other information about the value / classification etc., without prior examination of goods. It is at the time of clearance of goods that these are examined by the Customs to confirm the nature of goods, valuation and other aspects of the declarations. However, it may be noted that examination of goods is carried out only after facilitation level is decided by the Risk Management System. In case no discrepancies are observed at the time of examination of goods 'Out of Charge' order is issued and thereafter the goods can be cleared. Similarly, Customs clearance formalities for goods meant for export have to be fulfilled by presenting a Shipping Bill and other related documents. These documents are verified for correctness of assessment and after examination of the goods, if warranted, Let Export Order is given on the Shipping Bill.