Examination of goods - CBEC's Customs Manual 2025 - Customs

5. Examination of goods: 5.1 The imported goods, which are interdicted for examination by the RMS, are required to be examined for verification of correctness of description/declaration given in the Bill of Entry and related documents. The imported goods may also be examined prior to assessment in cases where the importer does not have complete information with him at the time of import and requests for examination of the goods before assessing the duty liability or, where the proper officer, on reasonable belief feels that the goods should be examined before assessment, giving reasons for the same. Wherever required, samples are drawn in the examination area for chemical analysis, verification or any other purposes. 5.2 Standard Examination Order has been introduced for all second check cases since April 2023. More information at para 4.2.6 [Refer Circulars No.14/2021-Customs dated 07.07.2021, No.16/2022-Customs dated 29.08.2022 and No.23/2022-Customs dated 03.11.2022] 5.3 After assessment by the appraising group or for cases where examination is carried out before assessment, bill of entry needs to be presented for registration for examination of imported goods in the import shed. The proper officer of customs examines the goods along with requisite documents. The shipments, found in order are given clearance order by the proper officer of customs in the Import Shed.