customs and cargo notes 1

8/20/2019 Customs and Cargo Notes 1

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AMITY GLOBAL BUSINESS SCHOOL, KOCHI CENTRE

STUDY NOTES ON CUSTOMS AND CARGO TRANSIT PROCESSES

MBA (Semester III) - 2015

Disclaimer: This note is only a guideline and not an authentic document for Customs and related

formalities. This is intended to give the students an overview of the subject and may be used as a base for

further detailed studies.

CUSTOMS DUTY

Customs duty is a form of Indirect Tax.

The purpose of customs duty

To protect the country’s economy by controlling the flow of goods into and out of the country.

To restrict imports to conserve foreign exchange.

To increase the Government’s revenue.

The Government derive the power to levy customs duty from Entry 83 of the Seventh Schedule of the

Constitution of India.

List 1, Union List, Entry 83: “Duty of Customs including export duties”.

The power to make laws for Customs duty vest with the Central Government.

The tax receipts (collection) on account of customs duty are solely enjoyed by the Central Government.

Customs duty is imposed in India under following Acts and the rules made based on these Acts:

The Indian Customs Act 1962.

The Customs Tariff Act 1975.

FUNCTIONS OF CUSTOMS

Any goods moved into or out of the country need to be approved by Customs Department.

Conduct customs valuation

Collect Import and Export Duties

Be present in all exit and entry points including Sea Ports, Air Ports and Road Boarder check posts.

Work in co-ordination with Border Security Force, Police and other security & intelligence agencies.

o Deal with information related to smuggling and illegal entrants.

Monitor both Business related traded goods and personal baggage.

o Business related trade comprises mainly of cargo imports and exports

o

Personal baggage have no significant revenue implications, but mainly involves monitoring toensure that illegal and prohibited items are not imported or exported.

o Revenue Intelligence wing of Customs deal with valuation of goods imported/exported.

(Under valuation, under invoicing etc. to evade customs duty.)

Manage cargo in Customs designated areas in Airports and Seaports where the cargo is verified and

cleared by Customs officials before handing over to the Airline/Shipping line for export or to the

importer in case of imports. (Officials have to receive the cargo, verify the documents, arrive at the

correct valuation, assign the correct tariff, calculate & collect the duty amount and release the cargo.)

Ensure compliance with other administrative bodies

o Food & Drug Administration

o Department of Agriculture

o

Fisheries Department

o Wildlife Department


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IMPORT/EXPORT PROCEDURES

An Export/Import Licence is required for doing Exports/Imports. An IEC (Import Export Code

Number) is required to act as an Importer or Exporter.

The following are the procedures for Import:

Goods Arrive at Customs Port

o Any vessel or aircraft entering India with cargo or passengers shall not enter any

place other than a customs port or customs airport.

o The above is not applicable in case of emergencies, but the person in charge of the

vessel or air craft shall inform the authorities immediately and shall not allow

unloading of cargo or passengers without the consent of customs/police authorities.

Submit Import report to Customs Department

o Submit Import General Manifest (IGM)

To be submitted on arrival of goods at the Importing Country Shipper, Consignee, Number of packages, Description of goods

Airway bill, Bill of lading number & date

Flight or vessel details etc.

To be filed by the carrier of goods.

Bill of Entry to be filed by the Importer based on the IGM.

Grant of Entry Inward

o The master of a vessel shall not permit the unloading of any imported goods until an

order has been given by the customs officials.

o The above is not applicable to baggage accompanying a passenger/crew, mail bags,

animals, perishable goods and hazardous goods.

Unload Goods at Customs Designated Area

o To be unloaded under the supervision of a customs official.

Submit Bill of Entry along with other documents

o To be submitted by the imported or an authorised customs broker.

o To be submitted within 30 days from arrival of cargo, otherwise goods will be

auctioned.

o Other Documents

Commercial Invoice

Customs Valuation is based on the Commercial Invoice

Customs Department can verify the rates with international market

rates to check whether it is undervalued.

Packing List

List with Number of parcels, dimensions, gross and net weights,

number of units in each parcel etc.

Shipping mark on the list is mandatory.

Certificate of Origin

Bill of Lading or Airway Bill

Assess Goods for customs duty

o Goods to be examined and tested by the proper officer.


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o Importer may submit documents to help the assessment of duty. (Eg: Insurance

documents, Contract, Catalogue etc.)

o The Customs officer will do the assessment of duty based on the documents

submitted and inspection of the goods.

o Provisional assessment will be made in the following cases

When the Importer is unable to produce sufficient documents

If any chemical tests or tests to be done for assessment of the value

If the customs officer deems it necessary for further investigation

When the final assessment is made, balance duty to be paid by the

importer. If excess provisional duty is paid, it will be refunded to the

importer.

Payment of Customs Duty

Clearing of Goods for onward transit/warehousing

o If the Officer is satisfied that the goods are not prohibited goods and that the

importer has paid the import duty as per the assessment, the Officer can give an

order permitting clearance of the goods from the customs designated warehouse.

The following are the procedures for export.

o Get the approval of the International Buyer (send samples wherever applicable)

o Decide Terms of Payment

Benefits of a good Terms of Payment

Win Sales competing with others

Getting paid in full and in time. (Main purpose of export is getting money.)

Minimise risk, also accommodating the needs of the buyer.

Background check

Going to Deal with a Buyer situated at another country.

Financial conditions or Creditworthiness of the buyer should be known.

Trade Policies and Political status of the buyer’s country to be known.

o Terms of Payment : Types

Advance Payment

The safest mode of payment for a seller/exporter.

Payment is received before the goods are exported.

There should be a better relationship between seller and buyer.

Exporter can insist for Advance Payment in the following cases

o The importer is not an established firm.

o Importer’s credit status is doubtful

o The importing Country’s political and economic state is not stable.

o The product may have some specific properties and is in heavy

demand.

Relatively inexpensive as there is a direct buyer-seller contact without the

involvement of any commercial banks.


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Letter of Credit (LC, also known as Documentary Credit)

LC is a payment undertaking given by a bank to the exporter and is issued

on behalf of the importer.

Importer (Buyer) is the applicant and Exporter (seller) is the beneficiary.

Issuing Bank is the Importer’s Bank. Advising Bank is the Exporter’s Bank.

The most secure payment method after Advance Payment

LC is a commitment by the importer’s bank to the exporter’s bank.

Buyer (importer) has to apply to the Bank for LC.

After Customs Clearance Procedures, the exporter has to submit the

documents to Exporter’s Bank which will verify and forward the same to

the importer’s bank.

If the Buyer’s bank is satisfied with the documents after verifying with the

terms and conditions in the LC, the Bank will make the payment to the

exporter’s Bank, depending on the Credit Period.

Documentary Collection (DC, also known as Cash against Documents - CAD) Steps

o Sale Contract

o Shipment

o Presentation of Shipment Documents to the Exporter’s Bank.

o Verification by Exporter’s Bank

o Sending the Documents by Exporter’s Bank to Importer’s Bank

o Advising Importer about the Documents

o Release of Payment by the Importer’s Bank to the Exporter’s Bank

o Release of Payment by the Exporter’s Bank to the Exporter.

Exporter has to initiate the process.

Exporter entrusts the collection of payment to its Bank. The documents are submitted to the exporter’s bank which will forward it

to the buyer’s bank.

The Buyers Bank will accept the payment from the Buyer in exchange of

the documents.

Funds from Buyer to exporter is routed through both the banks.

No obligation on the part of the Banks like in LC.

Similarities with LC

o Both are executed by Banks

o Documents play a key role

o Governed by Internationally accepted rules

Differences with LCo LC is initiated by the Buyer (importer), DC is initiated by the

Exporter.

o LC is initiated much before the shipment, DC is initiated after the

shipment.

o LC is more secure for the exporter.

o Responsibility of the Banks

Banks have more responsibility to the exporter in LCs.

Banks have to verify the shipping documents to check

whether it is complying with the LCs

Banks do not control the documents in DCs.

Operationally DCs are easier.

Cost of DCs is also less compared to LCs.


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Open Account

Steps

o The exporter ship the goods and send the documents directly to

the Importer.

o The Importer take possession of the goods on Arrival.

o

The Importer opens an account in the name of the exporter in hisbooks and shows the value as amount owed to the exporter.

o At the end of the Credit Period, the Importer effects the payment.

Can be used only if a secure trade relationship exists between the

exporter and the importer.

o Exporter should be confident that the importer will accept the

shipment and pay the amount within the specified time.

Political Scenario in the importing country should be stable.

Consignment Sale

A variation of the Open Account method.

Steps

o The exporter ship the goods and send the documents directly to

the Importer (normally a Distributor).

o The Importer take possession of the goods on Arrival.

o The Importer sells the goods to end customers.

o Once the goods are sold, the payment is released to the Exporter.

o Payment is released only for the items sold.

o Goods not sold within a specific period may be returned back to

the Exporter.

The title of the goods is with the exporter till it is invoiced.

Advantages o Exporter can compete in the market by making the goods readily

available.

o Faster Delivery of goods to the consumer. o Savings in direct costs of storing and managing Inventory.

Risks with the Exporter

o If the goods are not sold, the exporter has to bear the expenses to

shipping the goods back.

o No guarantee for the payment, unless the goods are sold.

o Someone outside the exporter’s control is holding the stock.

o The political and economic security of the importing country.

o

Additional costs related to risk mitigating measures.

o Mitigating Risk

Risks

o Working Capital

o Goods may be shipped and delivered before payment is made.

o Additional costs for risk mitigation measures (working capital

financing, export credit insurance, factoring).

Risk Mitigation

o Export Working Capital Financing covers the entire cash cycle

from purchase of raw materials, processing, shipping etc. incurredtill the collection of sales proceeds from the Importer.


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o Factoring is a type of financing in which an exporter can sell his

accounts receivable (i.e. Invoices) to a third party at a discount.

o Export Credit Insurance provides protection against commercial

losses such as default, insolvency, bankruptcy, and political losses

such as war, currency inconvertibility.)

E.g.: ECGC (Export Credit Guarantee Corporation) iscentral government organisation. It works as an

insurance firm which guarantees payment in case a buyer

defaults the payment.

o Decide Terms of Delivery

Terms of Delivery to be decided in consultation with the Buyer.

Should be mutually agreeable

Inco Terms – International Commercial Terms

Type of Delivery Terms (as per Inco Terms)

Ex-Works or Ex-Factory

o

Selling the Goods from the factoryo Responsibility of the Exporter (Seller)

Make the goods ready as per the agreed terms in the

Factory premises of the Exporter

o Responsibility of the Importer (Buyer)

All the expenses for transporting and shipping to be

borne by the buyer (importer).

The responsibility of collecting the goods is with the

buyer.

Normally the buyer appoints a Shipping and Freight

Forwarding company to collect the goods, transport to

port, shipping, insurance etc. Title of the goods passes to the Buyer once it is ready for

transporting from the Factory premises.

FOB (Free on Board or Freight on Board)

o The obligation of the Exporter ends when the goods are

delivered on the rails of the ship.

o Responsibility of the Exporter

Deliver the goods as per the Purchase Order on Board the

ship.

Bear all costs till the goods reached and passed the ship’s

rail.

Provide all shipping documents at Exporter’s expenses.

Pay Export Duties, Loading Charges etc.

Once the goods are placed on the ship’s rail, the title of

the goods passes to the Importer.

o Responsibilities of the Importer

Arrange the Shipping, provide necessary shipping space

and inform the Exporter.

Pay the Shipping Freight, Insurance, Unloading Costs etc.

CIF (Cost, Insurance and Freight)

o Exporter has to deliver the goods at a port designated by

the Importer.


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o Responsibility of the Exporter

Cost of Transit to the Port

Insurance

Shipping Freight Charges

Once the goods reached the designated prot, the title of

the goods passes to the Importer. o Responsibility of the Importer

Unloading charges

Further Transportation Costs

DAP (Delivery at Place) o Exporter has to deliver the goods to the destination in the

Importer’s country as mentioned in the PO. o Responsibility of the Exporter

Cost of Transit to the Port

Insurance, Shipping Charges

Transporting from the Port to Importer’s place

Unloading at Importer’s premises.

Once the goods unloaded at the Importer’s premises, the

title of the goods passes to the Importer.

o Issue a Pro forma Invoice

Pro forma Invoice is a document of commitment to sell the goods to the

buyer.

Required to raise a PO or LC.

Can be used for Advance Payment

Cannot be used for final payment.

Different from Quotation (there is no sale commitment in quotation.)

o Obtain the Purchase Order or letter of credit from the buyer as per the Pro forma

Invoice

Purchase Order or Letter of Credit based on Pro forma invoice.

o Shipment

Identify a Customs Broker, if required.

Prepare Documents Export Invoice/Commercial Invoice, Packing List etc.

Certificate or Origin (CO)

o Required for Customs Clearance in the importing Country.

o As per agreement between countries, there will be duty

exemptions for which the Certification of Origin is necessary.

o Also, there may be additional duty for some items imported from

certain countries.

o Mostly issued by the local Chamber of Commerce.

o Some countries insist on certificate from the Export Council of the

exporting country.

o

If there is any special preference for imports from the Country forduty exemption etc., this has to be mentioned in the CO.


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Prepare Shipping Bill

o To be created using Customs online software.

o Obtain the Shipping Bill Number

o Move the goods to Freight Stations of the respective Airport or

Seaport. (Separate Yards will be there for each carrier.)

o

Inspection of goods and assessment of value by Customs Officials.o Obtain “Let Export” order from Customs Department.

o Hand over the Shipping Bill and other Documents to the Shipping

Carrier to load and move the cargo.

o Obtain Bill of Lading from the Carrier.

BASIC CUSTOMS LAWS

Customs Act 1962

Customs Tariff Act 1975

Rules made under the above Acts from time to time. Examples are given below:

Customs Valuation Rules 2007

Baggage Rules 2006

Customs Tariff Rules 2009 – Determination of Origin of Goods between ASEAN countries and

India Customs Tariff Rules 2008 – Determination of Origin of Goods from Least Developed

Countries.

Re-export of Imported Goods Rules 1995

Customs Appeals Rules 1982

The Customs Act 1962

o Extends to the whole of India

o 75 Sections in 10 Chapters

Chapter 1: Preliminary Details and Definitions

Indian Customs Waters – 24 nautical miles from the baseline (as per

Maritime Zones Act 1976).

o One nautical mile is 1852 Mtrs. Or 1.1508 Miles.

o Divide the earth circle into 360 degrees, each degree consist of 60

minutes. Each minute is a nautical mile.

Land Customs Station

o Any place notified by the government as a customs station for

import and export.

Conveyance

o A vessel, aircraft or any other vehicle.

Person in Charge

o For a vessel (ship), the master of the vessel.


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o For an aircraft, the pilot-in-charge of the aircraft.

o For railway, the conductor or guard of the train.

o For any other conveyance, the person in charge of the vehicle.

Chapter 2: Customs Officers

Classes of Officerso Chief Commissioner of Customs

o Commissioners of Customs

o Deputy Commissioners of Customs

o Asst. Commissioners of Customs

o Other Officers.

Appointment of Officers

o The Government may appoint such persons as it thinks fit to be

Officers of customs.

o The Central Government may authorise the Board (CBEC), the

Commissioner of Customs, Deputy/Asst. Commissioner of

Customs to appoint Officers below the rank of Asst.

Commissioners.

Power of Officers

Entrustment of Power to other Officers.

Chapter 3: Appointment of Customs Ports, Airports, Warehouses etc.

Approval of Customs Ports, Airports etc.

o to be done by Central Government by a notification in the Official

Gazette.

Approve specific limits for Customs Area.

o To be approved by the Commissioner of Customs.

Chapter 4: Prohibition of Import and Export of Goods

Central Government has the power to prohibit (notify) the import/export

of goods for the following purposes.

o Affecting Security of India

o Maintenance of Public Order and Standards of Decency or

Morality.

o Conservation of Foreign Exchange & safeguarding Balance of

Payment.

Balance of Payment is the balancing figure of import and

export values and other transactions between entities in

the country and the outside world.

o

Conservation of Natural Resources. Eg. Sandal wood.

o Protection of human, animal or plant life. Eg. Elephant tusk.

o Badly affecting domestic industries and production.

o Notified goods (Import); Specified Goods (Export)

Chapter 5: Levy & Exemption of Customs Duties

Duties to be levied as provided in the Customs Tariff Act 1975 (earlier as

per Indian Tariff Act 1934).

The following are some of the important points:

o Pilfered Goods

If any imported goods are pilfered after unloading and

before customs clearance, the importer is not liable to

pay duty if the goods are restored to the importer.


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o Valuation of Goods:

As per WTO Agreement.

For certain items (like Palm oil), the Central Government

fixes the tariff.

For other items, value to be determined based on the

price at which the goods are sold at the time and place ofexportation or importation.

Mostly on ad valorem basis (based on value).

Ad valorem – Latin word, meaning “according to the

worth”

The price paid or payable as per Commercial Invoice is

the basis for valuation (Transaction value method).

If customs Officials are not satisfied with the Transaction

value method, they can adopt other methods

Comparative Value method – Comparing with

similar or identical products.

o Similar goods – synthetic rubber

imported for tyre manufacture is similar

to the same imported for tube

manufacturing by some other

Companies.

o Identical goods – tyres of the same size

from different manufacturers.

Computed value method – based on cost of

production, cost of fabrication and profits in the

exporting country.

Fallback method – based on a previous valuation

method.

The importer/exporter can produce documents

like contracts, insurance policy, catalogue etc. to

support his claim.

o Provisional Assessment of Duty

Provisional Assessment is done in the following cases:

Importer/Exporter is unable to produce any

documents.

The goods to be further tested like chemical

analysis etc.

If the officer requires more time to assess the

value of the goods.

Importer/Exporter to furnish sufficient security, asdecided by the Customs Officer, to release the goods.

When the final assessment is made, the difference in

amount will be paid by or refunded to the

importer/exporter.

o Abatement of duty (abatement means reduction) - for Import

If full or part of the goods are damaged and if the damage

is shown to the satisfaction of the concerned Customs

Officer, then abatement of duty is possible in the

following cases:

The goods are damaged before or during

unloading, during warehousing and beforeCustoms Clearance.


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The damage is not caused by any wilful act,

negligence or default of the importer, his

employee or agent

The value of damaged goods may be ascertained through

one of the following methods, at the option of the

Importer.

Value ascertained by a Customs Officer

Value realised by selling the damaged goods by

auction, tender or any other manner agreed by

the Importer. (Sale will be done by the Customs

Officer).

o Remission of Duty (remission means cancellation)

Remission is allowed if the goods are lost before customs

clearance.

o Refund of Customs Duty

Refund of Export Duty

The goods are returned or reimported to the

Exporter (not by a resale.)

The application for refund is made within 6

months (after the return or re-import).

Refund of Import Duty

The goods are found to be defective or not in

conformity with the agreed specifications

The goods are exported back.

The importer gave up the title of the goods and

abandons them to Customs for destruction.

Shall not apply to imports where any offence is

committed under this Act or any other Law.

Chapter 6: Conveyances carrying imported or exported goods.

Arrival of Vessels or Aircraft in India

o Vessel or ship arriving to India shall not arrive or land at any place

other than a Customs Port or Customs Airport.

o A Vessel or Aircraft, which is compelled by an accident, stress of

weather or any other unavoidable cause can arrive or land at a

place other than a Customs Port or Customs Airport, but the

person in charge of the vessel or aircraft should immediately

inform the arrival to the nearest Customs Officer or the Officer in

charge of a nearby Police Station.

o In case of such emergency arrival of vessel or landing of Aircraft,

the person-in-charge of the vessel or aircraft shall not allow

unloading of goods or departure of crew/passengers from the

vicinity of the vessel/aircraft, without the permission of the

Customs Officer or Police Officer.

o Unloading of goods or departure of crew/passengers shall be

allowed if there is a threat to life or property.

Arrival intimation for Imports

o Document called Import Manifest (Vessel/Aircraft) or Import

Report (Vehicle) to be submitted to the Customs Officer

o

Vessels: Import Manifest to be submitted within 24 hours


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o Aircrafts/Vehicles: Import Manifest to be submitted within 12

hours

o Grant of Entry Inward

o Unload the Goods at an approved place

o Goods to be unloaded under the supervision of a Customs Officer

o

Customs Officer may, at any time, board the ship, aircraft orvehicle carrying the goods and may remain inside for anytime

required for inspection etc.

Export Conveyance

o Load the Goods to the conveyance after obtaining “Entry

Outward” permission from Customs Officer.

o Export Manifest for Vessels/Aircraft or Export Report for Vehicles

to be submitted to the Customs Officer before Departure.

A written order is required for the Vessel, Aircraft or vehicle to leave the

Customs port, Customs Airport or Customs Station (after importing or with

export goods)

Chapter 7: Clearance of Imported and Exported Goods

Keeping of Goods

o All imported goods unloaded into the customs area shall remain in

the custody of the person in charge of that area, until the goods

are cleared by Customs Officials.

o Such person should keep a record of such goods.

o Removal of goods to be allowed only with a written permission

from the Customs Officer.

o If any of the goods in the custody of such person is pilfered, such

person shall be liable to pay the duty of the pilfered goods.

Clearance of Goods

o

If the Customs Officer is satisfied that the goods are not

prohibited goods and the customs duties are paid, the officer can

clear the goods for onward transport.

o If the importer fails to pay the duty within 2 days after the details

are informed to him, the importer is liable to pay interest ranging

from 10% to 30% which the government may decide from time to

time.

o If the goods are not cleared within 30 days from the date of

unloading, the goods may sold by the person in charge of the

customs area with the permission of the Customs Officer.

Chapter 8: Goods in Transit

Transit:

o In the Import Manifest or Import Report, if any goods are

mentioned as “for Transit” to any place outside India or any other

Indian Customs station, such goods may be allowed to transit

without payment of duty.

Transhipment

o If any goods unloaded into a Customs station are meant for

Transhipment, a bill of transhipment should be submitted to the

Customs Officer. The Import Manifest should contain the details.

o Such goods may be allowed to tranship without payment of duty.

o

Transhipment to be allowed only in the major ports identified bythe Government.


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Chapter 9: Warehousing

Section 57: Asst. Commissioner of Customs may appoint public warehouses

or private warehouses where dutiable goods may be stored.

Section 58: Private warehouses may be appointed when and where

sufficient storage in public warehouses are not available.

o

Public Warehouses are usually managed by State WarehousingCorporations or Central Warehousing Corporation.

o Rent for Private Warehouses are fixed as per law.

Section 59: Warehousing Bond (Bonding): An importer, who has presented

a Bill of Entry for warehousing and assessed to duty, shall execute a bond

binding himself in a sum equal to twice the amount of duty assessed.

o Executing a bond with any individual, group or authorities means

the executer of bond legally commits to fulfill the terms and

conditions as per the details mentioned in bond.

o The warehousing of dutiable goods in a customs declared area on

execution of a bond without payment of duty for a stipulated or

required period is known as bonding of imported goods.

o This facility is given to the importers to have enough time for

payment of duty or part clearances as the case may be.

o Goods can be kept in warehouse up to one year, Extension can be

obtained.

o Upon Cargo Arrival, the Importer has two options

Clear immediately

Cargo is cleared for delivery on payment of

duties.

Cargo is taken away by the importer.

No warehouse charge is applicable, if cleared

immediately.

Store under Bond and Clear later.

Cargo is put in a warehouse.

Cleared later on payment of duties.

Warehouse charges will be applicable.

o The Bond is executed to:

Observe the provisions of the Act and the respective rules

and regulations.

Ensure payment of duties, interest, rent & other charges

in time

Pay any penalties for violation of the Act.

o Uses of Bonding

If the importer wants to store the goods in a warehouse

without payment of duty, as the goods are not required

immediately.

If the importer wants to move the goods from once place

to another place where the goods will be stored.

Dutiable goods may be stored, processed or undergo

manufacturing operations in a bonded warehouse

without payment of duty.

o More details about Bond

Three parties: Principal, Surety & Beneficiary

Principal is the Importer

Surety is normally an Insurance Company Beneficiary is Customs Department


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Bonded Warehouse: A secured area where dutiable goods may be stored,

processed or undergo manufacturing operations without payment of duty.

Requirement to use a bonded warehouse

o No own warehouse

o Unable to pay duties

o

Re-exporto Part removal hence part payment of duty due to lack of funds.

o Process the goods and make it ready for marketing (including

packing and branding.)

o Goods can be sold endorsing warehousing receipts

o Can be used as security for Bank Loans

o Safety of Goods.

Chapter 10: Drawback

Intention of duty drawback is to refund the import duty paid by the

importer while exporting the goods.

Section 74: Duty Drawback on re-export of duty paid goods

o

In case of goods which were earlier imported on payment of dutyand are later exported within a specified period, Customs duty

paid at the time of import, with certain cuts, can be claimed as

Duty Drawback at the time of export.

o Identity of export goods to be verified with the particulars

furnished at the time of import.

o If the goods are not used after imports, 98% duty drawback is

admissible. If the goods are used, the duty drawback is decided

on a sliding rate basis based on the extent of use.

o Goods should be exported within 2 years after import.

Section 75: Duty Drawback on imported materials used in the manufacture

of exported goods.

o

Central Government can declare the goods eligible for duty

drawback through a notification in the Official Gazette.

o An order for clearance for export is required to claim the duty

drawback.

Customs Tariff Act 1975

o Replaced Indian Tariff Act 1934.

o 13 Sections

o Import duty is levied on almost all items, Export duty is levied only on specific items

o Sections

1: Title, Extent & Commencement Extends to the whole of India

2: Schedules (2 Schedules)

Schedule 1 : Classifications and rates for imports

Schedule 2 : Classifications and rates for exports

3: Levy of Additional Duty equal to excise duty

Additional duty equivalent to the prevailing Excise duty leviable on a like

article if manufactured in India.

Special Additional duty at a rate specified by the Central Government with

regard to the maximum of prevailing sales tax, local tax leviable on a like

article if sold or purchased in India.

4: Levy Duty where Standard or Preferential rate specified.


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Levy of duty will be the standard rate unless the owner of the article claims

that a preferential rate of duty to be applied as the goods are

manufactured in a preferential area.

Central Government has the power to make rules to determine if any

article is manufactured in a preferential area.

Preferential area means any country or territory which the CentralGovernment declares as preferential area through a Gazette notification.

5: Levy of a Lower Rate of Duty under a trade agreement.

Duty at a lower rate may be charged if there is a trade agreement between

the Government of India and the Government of a foreign country.

6: Power of Central Government to levy protective duties

For the protection of any Indian Industry, the Central Government may

impose a duty of customs.

7: Duration of Protective duties and power of Central Government to alter

them.

Central Government has the power to decide or change the duration of

protective duties (for imports). Central Government has also the power to increase or reduce such

protective duties.

8: Emergency Powers of Central Government to levy or increase duties

Central Government has the powers to modify the First and Second

Schedules to include new items or increase or decrease the levy of the

existing items.

9: Countervailing Duty & Anti-dumping Duty

Central Government can levy additional Countervailing duties on imported

goods to offset subsidies given to the producers of the goods in the

exporting country.

o

Countervailing duties are meant to level the playing field betweendomestic producers and foreign producers of the same product.

Central Government can levy an Anti-dumping duty on suspiciously low

priced imports, to increase their price.

o Anti-dumping duties are imposed as the difference between the

importing country’s FOB price and the

10: Rules to be laid before Parliament

Every Rule made under this Act to be laid in both houses of the Parliament

for 30 days.

If both the houses agree any modifications, the rules will be implemented

in the modified form.

If both the houses agree to reject any rule, the rule will not beimplemented.

11: Power of Central Government to alter duties.

Within one year of commencement of this Act, the Central Government

can increase or decrease duties as per any agreement already made with a

foreign government.

12: Repeal of previous Acts.

Repealed the following Acts

o Indian Tariff Act 1934

o Indian Tariff (Amendment) Act 1949

13: Consequential Amendment of Customs Act 1962

Customs Act 1962 is amended to replace “Indian Tariff Act 1934” with

“Customs Tariff Act 1975”.


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Customs Valuation

India is presently following the WTO Agreement on Customs Valuation (ACV) for determining value

of imported goods for which Customs Duties to be levied.

In order to help Customs authorities to adapt the best valuation method, the importer has to declare

the following details about the goods imported:

(1)

Description and Specification of the goods

(2)

Basis of valuation applied.

(3)

Relationship with the supplier

(4)

Elements of costs not included in the price.

(5)

Royalty and licence fee, if any, payable for the imported goods.

The above details to be submitted in the Valuation Declaration Format along with the Bill of Entry.

The price of the goods at the point of import is the basis for assessment for valuation, which

includes the Cost, Freight, Insurance and handling charges.

The exchange rate as notified by the CBEC to be considered for currency conversion.

Methods

Tariff Value: If the Central Government has fixed any tariff value for any product, the duties

are to be calculated based on the tariff value. (currently tariff value is declared only for few

items like Palm oil)

Transaction value, which is the price paid or payable for the imported goods, is the primary

basis for valuation. Customs authorities can reject the transaction value, if they suspect theaccuracy of such transaction value declared by the importer.

o Valuation Factors: The following cost elements incurred at the exporting country

also to be considered in addition to the cost of the imported item, while determining

the transaction value.

Selling Commission or Brokerage

Cost of packing.

Any materials, components or parts incorporated, the cost of which is not

considered in the cost of the imported item.

Engineering, artwork or any other design work involved.

Royalties and Licence fees which are not included in the cost.

Loading, unloading and handling charges during export.

Actual Sea Freight

Actual Air Freight or 20% of FOB Price, whichever is lower.

Insurance.

Handling Charges at imported port at 1% of the CIF Value.

o Cases where Transaction Value method cannot be applied.

Valuation fraud is suspected.

Gifts

Consignment imports

Related party transactions.

Sale involving abnormal discounts


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o Transaction Value of identical goods

o Transaction Value of similar goods

Deductive value method

o Calculated based on the domestic selling price of the imported goods or

identical/similar goods after reducing the selling expenses, profit margin, duties and

taxes.

Computed Value method

o Computed from the cost of materials used in the production of imported goods and

other processing charges incurred at the exporting country.

Fall back method

o A flexible method based on the previous valuation methods of the item imported.

Problem (Assessment of valuation)

Question 1

XYZ Limited imported a consignment from USA at Mangalore Port. The details are given below:

(1)

Cost of the goods: USD 20000

(2)

Packing Expenses: USD 300

(3)

Loading & Transporting Charges to the port at USA: USD 300

(4)

Freight Insurance: USD 200

(5)

Sea Freight: USD 1000

(6)

Unloading and other landing charges at Mangalore Port: Rs.15000/-

(7)

Rate of exchange : USD 1 = Rs.60/-

Apart from the above, USD 200 has been paid for designing the packing materials to a firm in USA.

Calculate the assessable value for the consignment.

Answer for Q1:

Cost 20000 USD

Packing Design Charges 200 USD

Packing Charges 300 USD

Loading & Transporting Charges 300 USD

FOB Price 20800 USD

Sea Freight 1000 USD

Insurance Paid 200 USD

CIF Value 22000 USD

Landing Charges 1% 220 USD

Assessable Value 22220 USD

Assessable Value 1333200 Rs.


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Question 2

A consignment is imported by Air for which the cost incurred is USD 5000 FOB. The Air Freight paid

is USD 1200 and Insurance paid is 100 USD. Exchange Rate announced by RBI is Rs.60 per USD and

the same announced by CBEC is Rs.62 per USD. The importer packed the imported goods before

selling the same to end customers in India. For this he incurred Rs.8000/-.

Do the valuation for the consignment under Customs Laws, in Indian Rupees.

Answer for Q2

FOB Price 5000 USD

Air Freight 1000 USD


CIF Value 6100 USD




Question 3

The CIF price of a consignment imported by Air is USD 10000. The Air Freight paid is USD 2600 and

Insurance paid is USD 250.

Calculate the Assessable value in Indian Rupees (Exchange Rate is Rs.62 per USD).

Answer for Q3

CIF Price 10000 USD

Air Freight actually paid 2600 USD


FOB Price 7150 USD

Air Freight 20% 1430 USD


CIF Value 8830 USD





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Customs Duties for Imports

Basic Customs Duty (BCD)

o BCD is levied under Section 12 of the Customs Act and Section 2 of the Customs

Tariff Act.

o

Rates as specified in Schedule 1 & 2 of the Custom Tariff Act 1975 and thesubsequent amendments to the Act.

o Valuation for BCD is on the value of the article.

o Two types of BCD

Standard Rate of Duty

Normal Rate of Duty

Preferential Rate of Duty

If the goods are imported from or exported to preferential countries

as notified by the Central Government.

Additional Customs Duty (commonly referred as Countervailing Duty)

o

Levied as per Section 3 of Customs Tariff Act.o Commonly known as Additional Duty

o Equivalent to the Excise Duty for the time being in force leviable on a like article

produced or manufacture in India. (If like article is not manufactured in India, excise

duty leviable on the same class of articles to be considered.)

o Valuation for Additional Duty is on the value of the article plus BCD.

Education Cess and Secondary & Higher Education Cess

o Levied on the total of Customs Duty and Additional Customs Duty

o Education Cess

Presently Education cess is 2% of the Customs Duty and Additional Customs

Duty

Education Cess collected is utilised to finance quality basic education.

o Higher Education cess

Presently 1% of Customs Duty and Additional Customs Duty

Higher Education Cess collected is utilised to finance Secondary and Higher

Education.

Special Additional Customs Duty

o Levied as per Section 3 of Customs Tariff Act.

o Equivalent to Sales Tax, Value Added Tax, Local Tax or any other charges leviable on

a like article if sold or purchased in India. (If like article is not sold or purchased in

India, charges leviable on the same class of articles to be considered.)

o

Highest of such taxes/charges, if they are leviable at different rates.

o Maximum duty is 4%.

o Valuation for Special Additional Duty is on the assessed value of the goods plus BCD,

Additional Customs Duty, Education Cess and Higher Education Cess.

Other Duties

o Protective Duties

Levied as per section 6 & 7 of Customs Tariff Act.

Two types of Protective Duties

Revenue Protective Duties

o Duties to maintain customs revenue

o

Industry Protective Duties


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o Duties to protect Indian Industries from cheap imports of

marketable goods.

o Safeguard Duties

Levied as per section 8 of Customs Tariff Act.

Central Government can impose Safeguard Duty on articles which it feels are

imported in increased quantities and such imports will affect the domestic

industries.

Calculation: a percentage of the assessable value.

o Countervailing Duty

Duty to offset subsidies given to the producers of the goods in the exporting

country.

The amount of duty to be in line with the subsidy given.

Calculated based on the export subsidy given by the exporting country.

o Anti-dumping Duty

Dumping means selling in high quantities at very low price.

Anti-dumping duty is country specific. Calculated based on the difference between FOB price and market price of

similar products in the exporting country or other world markets.

Example

1000 units of an Item is imported.

Duty Description Duty % Amount Total Customs

Duty

Assessable Value Rs 10,000

Basic Customs Duty 10 1,000.00 1,000.00Sub-Total for calculating Addnl. Customs Duty 11,000.00

Additional Customs Duty 12.5 1,375.00 1,375.00

Sub-total for educ cess on customs 2,375.00

Edu Cess of Customs – 2% 2 47.50 47.50

SAH Education Cess of Customs – 1% 1 23.75 23.75

Sub-total 12,446.25

Special Additional Customs Duty 4 497.85 497.85

Total Customs Duty 2,944.10

Assume that, as per Govt. Notification, there is an Anti-dumping duty applicable at a cost of Rs.15/-

per unit of the item.

Landed Value of the item (Rs.) 12944.10

Landed value per unit (Rs.) 12.94

Market Value per unit as per Govt. notification (Rs.) 15.00

Anti-dumping duty (Rs.) (15 – 12.94) X 1000 units 2060.00


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Question 1

XYZ Limited imported a consignment from USA at Mangalore Port. The details are given below:

(1)

Cost of the goods: USD 20000

(2)

Packing Expenses: USD 300

(3)

Loading & Transporting Charges to the port at USA: USD 300

(4)

Freight Insurance: USD 200

(5)

Sea Freight: USD 1000

(6)

Unloading and other landing charges at Mangalore Port: Rs.15000/-

(7)

Rate of exchange : Rs.1 = USD 60

Apart from the above, USD 200 has been paid for designing the packing materials to a firm in USA.

The Customs duty particulars are given below:

(1)

Basic Customs Duty : 12%

(2)

Excise Duty for similar goods manufactured in India : 14%(3)

Special Additional Customs Duty : 4%

(4)

Education Cess and Secondary & Higher Education Cess as applicable.

Calculate the assessable value, Customs Duties and the Landed Value of the consignment.

Answer:

Cost 20000 USD

Packing Design Charges 200 USD

Packing Charges 300 USD

Loading & Transporting Charges 300 USD

FOB Price 20800 USD

Sea Freight 1000 USD


CIF Value 22000 USD




Basic Customs Duty 12% 159984 Rs.Sub Total 1493184 Rs.

Additional Customs Duty 14% 209046 Rs.

Sub Total 1702230 Rs.

Education Cess 2% 7381 Rs.

Secondary & H.Educn. Cess 1% 3690 Rs.


Special Additional Customs Duty 4% 68532 Rs.


Landed Cost 1781833 Rs.Customs Duties 448633 Rs.


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Question 2

A consignment is imported by Air for which the cost incurred is USD 5000 FOB. The Air Freight paid

is USD 1200 and Insurance paid is 100 USD. Exchange Rate announced by RBI is Rs.60 per USD and

the same announced by CBEC is Rs.62 per USD. The importer packed the imported goods in his

warehouse before selling the same to end customers in India. For this, the packing cost incurred isRs.8000/-.

Basic Customs Duty is 10% ad valorem.

Excise duty on similar goods produced in India is 12%. Additional Duty, Special Additional Duty,

Education Cess and Secondary & Higher Education Cess as applicable.

Find out the total customs duty to be paid for the consignment.

Answer:

FOB Price 5000 USD



CIF Value 6100 USD




Basic Customs Duty 10% 38198 Rs.


Additional Customs Duty 12% 50422 Rs.Sub Total 470602 Rs.




Special Additional Customs Duty

4% 18930 Rs.

Landed Value of the Goods 492191 Rs.

Total Customs Duties 110209 Rs.

Question 3

400 units of an item is imported by Air as per the following details.

(1) Cost of the consignment is USD 60000

(2)

Air freight paid is 15000 USD(3)

Insurance paid is 140 USD.


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(4)

Packing Design charges paid in USA is 100 USD.

(5) Packing expenses incurred in USA is 200 USD.

(6) Unloading Charges paid at the Indian Airport is Rs.40000/-

(7) Exchange rate announced by CBEC as per customs notification is 1 USD = Rs. 62/-

(8) Basic Customs Duty is 12% ad valorem.

(9)

Excise duty on similar goods produced in India is 14%.(10)

Additional Duty, Special Additional Duty, Education Cess and Secondary & Higher

Education Cess as applicable.

(11) As per Customs notification, Anti-dumping duty for the item is the difference between

the cost calculated at 300 USD per unit and the landed value of the item.

Calculate the final landed value for the consignment.

Answer:

Cost 60000 USD

Packing Design Charges 100 USDPacking Charges 200 USD

FOB Value 60300



CIF Value 72500 USD




Basic Customs Duty 12% 544794 Rs.


Additional Customs Duty 14% 711864 Rs.





Special Additional Customs Duty 4% 233372 Rs.


Landed Cost (in Rs.) 6067680 Rs.

Landed Cost (in USD) 97866 USD

Landed Cost per Unit (in USD) 245 USD

Anti Dumping Duty: (300 - 245) X 400 units 22000 USD

Anti Dumping Duty (in Rs.) 1364000 Rs.

Final Landed Value 7431680 Rs.


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Import and Export of Baggage & Postal Articles

Baggage

Baggage includes

o All dutiable articles imported by a passenger or a crew member in his baggage.

o

Unaccompanied baggage, despatched previously or subsequently within the

specified period

o Does not include Motor Vehicles, Alcoholic drinks.

Bona fide Baggage and General Free Allowance (GFA)

o (Bona fide – Latin word, meaning Genuine)

o Baggage accompanying passenger with wearing apparel (clothing), other personal

effects are exempted from duty.

o General Free Allowance (GFA) while returning from abroad (Not applicable for

unaccompanied baggage).

Rs.25,000/- if stay abroad is more than 3 days

Rs.12,000/- if stay abroad is less than 3 dayso Additional exemption for one laptop computer.

Import of Gold and Silver as baggage

o Jewellery can never be treated as used personal effect.

General Free Allowance is applicable.

o If a person comes after 6 months of stay, he can bring

Gold up to 10 Kg. on payment of customs duty (Rs.750/- per 10 gm. + cess)

Silver up to 100 Kg. on payment of customs duty (Rs.1500/- per Kg. + cess)

o The gold can be brought in as personal baggage or unaccompanied baggage.

Transfer of Residence

o

For persons transferring residence after stay abroad for 2 years In addition to baggage allowances, a concessional duty of 15% for goods

valued up to 5 lakhs is allowed. (plus cess).

If actual duty is less than 15%, lower duty only need to pay.

o For persons transferring residence after staying abroad for more than 365 days

Used personal effects and household articles up to Rs.75,000 can be brought

duty free, in addition to GFA.

Baggage of Foreign Tourists coming to India

o Articles up to Rs.8000/- can be brought as gifts without any duty.

o Foreign currency notes up to USD 5000 can be carried.

o

Aggregate value of Foreign exchange in all forms (Currency, Traveller Cheques etc.)should be below USD 10000/-

o If the foreign exchange in possession exceeds the above limits, a declaration to be

made in the Currency Declaration Form (CDF).

Prohibitions

o Foreign and Indian currency can be taken out/brought in only as per RBI restrictions

under FEMA (Foreign Exchange Management Act).

For a business trip, maximum allowed foreign exchange for an Indian

resident is USD 25000, irrespective of the period of stay. Prior permission

from RBI to be taken to take more money out of India.

For Studies abroad, USD 30000 is allowed per year.

For Tourists, only USD 10000 is allowed for one Calendar Year.


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For going for Employment/immigration, USD 5000 only is allowed.

o Possession of Narcotic drugs is prohibited.

o Domestic Pets (Dog, Cat, Birds etc.) can be brought as per health certificate

regulations.)

o Taking out exotic birds and wildlife is strictly prohibited

o

Endangered species or articles made from Ivory, Musk (from musk deer), reptile

(turtles, snakes, crocodiles etc.) skins, furs (the hair of animals like angora goat) etc.

are prohibited.

Declaration by Owner

o Owner of any baggage to make declaration about its contents to Customs Officer.

o Green Channel

If a person does not possess any dutiable goods, he can go through the

green channel.

Incoming passengers have to submit a Disembarkation Card containing

written declaration about the contents in his baggage.

On inspection, if any dutiable or prohibited goods are found in the baggage,strict penal action including arrest/prosecution will be imposed.

o Red Channel

Persons carrying dutiable goods should pass through the Red Channel.

Passenger should submit a Disembarkation card with declaration about the

contents of the baggage.

The details as per Disembarkation card is generally accepted.

On inspection, if wrong declaration on quantity, value or description is

noticed, strict penal action including arrest/prosecution will be imposed.

Postal/Courier Articles

Import/Export through authorised Courier or Post Office

o Courier Agencies registered with Customs are authorised Couriers

o All parcel should bear a declaration stating the nature, weight and value of the

contents.

o Usual Customs Duty is payable for imports through authorised Couriers

o Courier Agency has to file a Courier Bill of Entry for Imports or Courier Shipping Bill

for Exports.

o In case of import by post, label or declaration on postal article is treated as Bill of

Entry.

Assessment by Customso Articles are sent to Foreign Parcel Department of Post Office.

o List is given to Principal Appraiser of Customs for inspection.

o Packets suspected to contain dutiable articles will be opened and examined.

o The packets will be sealed after assessment.

o Gifts up to Rs.10,000 are free.

o Parcels with duty up to Rs.100/- are exempted from paying duty.

Payment of Customs Duty

o Imported Goods will be handed over by postmaster to addressee only on receipt of

the Customs Duty payable.

o Goods for export may be delivered to the Foreign Post Offices or Sub-Foreign Post

Offices as notified by the Customs Department.


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Agency Functions

Customs Cargo Service Providers (CCSPs)

Persons operating in Customs Area and engaged in the handling of

import/export goods.

o Custodians of import/export goods

Major Ports and Airports

o Those who handle import/export goods

Should be approved by Customs Department.

Responsible for the safe handling of goods.

Customs Brokers

Helps importers and exporters to meet Customs Requirements and follow the

procedures.

Do transactions on behalf of importer/exporter.

Authorisation is required from the Importer/Exporter to act on behalf of

them.

Need Licence from CBEC (Customs Broker Licence)

Responsible for compliance with Customs Laws and Regulations

Inform non-compliance by a client to the Customs Authorities

Pay duties collected from the clients to the Government promptly.

Maintain records for all transactions and keep proper books of accounts.

Export Promotion Schemes

Duty Drawback

A portion of the Customs duty paid at the time of import is given back as duty drawback

while exporting subsequently, subject to certain procedure and conditions including

identification of export goods with those imported.

Section 74: Duty Drawback on re-export of duty paid goods

o In case of goods which were earlier imported on payment of duty and are later

exported within a specified period, Customs duty paid at the time of import, with

certain cuts, can be claimed as Duty Drawback at the time of export.

o

Identity of export goods to be verified with the particulars furnished at the time of

import.

o If the goods are not used after imports, 98% duty drawback is admissible. If the

goods are used, the duty drawback is decided on a sliding rate basis based on the

extent of use.

o Goods should be exported within 2 years after import.

Section 75: Duty Drawback on imported materials used in the manufacture of exported

goods.

o Central Government can declare the goods eligible for duty drawback through a

notification in the Official Gazette.

o An order for clearance for export is required to claim the duty drawback.


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DEEC (Duty Exemption Entitlement Certificate)

Enables duty free import of input materials required for manufacture of export

goods.

Advance Licenses are issued by DGFT (Director General of Foreign Trade) to

manufactures or exporters having manufacturing facility for import of inputmaterials at nil rate of Customs duty.

DEPB (Duty Entitlement Pass Book)

While exporting, credit is calculated considering the import content of the exported

product.

The credit calculated is accounted in the DEPB of the exporter.

The credit in DEPB can be availed by the Exporter to adjust the Customs Duties

against any future imports.

The credit can be used to import any product, not necessarily the items used in the

export for which the

EPCG (Export Promotion Capital Goods)

A scheme related to machinery and machinery parts.

Applicable for import of machinery which will be used to manufacture goods for

exporting.

EPCG license to be obtained from the Government.

Guarantee to be given to Government to export required quantity of goods for a

period of time.

Export Oriented Units (EOU)

EOU units are allowed to import without payment of duty.

They can import both capital goods and raw materials

Domestic raw materials can be obtained without paying Excise Duty

3 types of EOUs

o 100% EOUs established anywhere in India

o EOUs in Special Economic Zones

o

Software/Hardware EOUs set up in Software Technology Parks or ElectronicHardware Technology Parks.

Special Economic Zones

SEZs are like a separate island within India and are treated as they are outside India

for customs purposes.

Goods can be brought into SEZ without payment of Customs or Excise duties.

Supplies to SEZ from other parts of the country are treated as exports and are

entitled to all export benefits.

Supplies from SEZ to other parts of India are treated are exports and are entitle for

all export benefits.


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Any supply from SEZ to other parts of India by anyone outside SEZ is treated as

import and normal customs duty is payable.

All facilities for import and export are provided within the SEZ.

All taxes are exempted including customs duty, excise duty, VAT, CST etc.

ICD (Inland Container Depot)/CFS (Container Freight Stations)

Situated away from Seaports

To help the Imports/Exporters to handle their consignments near their place of

manufacture.

Customs Procedures and formalities are available in ICDs

Containers can be transported from Gateway port (sea port) through rail or road to

the ICDs without paying any duty at the Gateway port.

Customs formalities will be done in ICDs.

ICD is an independent customs stations whereas CFS in an extension of a parentCustoms Station.

In CFS, mainly only examination of goods are carried out. Other formalities have to

be done in an ICD, Customs Port, Customs Airport or LCS.

Transhipment of Cargo

Transhipment is the act of unloading a container from one ship/aircraft at a hub port/airport

and loading it onto another ship/aircraft to be further carried to the final port of destination.

Cargoes that have been unloaded at a port/airport for transhipment are not allowed to exit

the port.

Procedures for Transhipment by Sea & Transhipment by Air are different. (Refer Customs

Manual for details).

Transit of Cargo

“Cargo in Transit” is the movement of cargo that is unloaded at a port and transported

across international borders through land routes to another country where the final

destination is a landlocked country.

Procedures to be followed are different from Transhipment (Refer Customs Manual for

details.)

Consolidation of Cargo

Consolidation is a process of consolidating different small consignments in to one single

consignment for shipping and delivers each consignment to each consignee as per the

agreed terms and conditions.

o Exporters may not have enough cargo to fill a full container.

o They deliver these small consignments to the shipping agency.

o These small consignments are known as LCL (Less Container Load).

o The Shipping line collects these LCLs from different exporters and make up a full

container load.

o

The shipping agency will give individual Bill of Lading to each exporter.


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The following websites may help for further reference:

http://www.customsindiaonline.com/content.php?id=manual

http://howtoexportimport.com/Export-procedures-and-documentation-1397.aspx

http://www.custom-duty.com/
http://www.customsindiaonline.com/content.php?id=manualhttp://www.customsindiaonline.com/content.php?id=manualhttp://howtoexportimport.com/Export-procedures-and-documentation-1397.aspxhttp://howtoexportimport.com/Export-procedures-and-documentation-1397.aspxhttp://www.custom-duty.com/http://www.custom-duty.com/http://www.custom-duty.com/http://howtoexportimport.com/Export-procedures-and-documentation-1397.aspxhttp://www.customsindiaonline.com/content.php?id=manual