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CBEC's Customs Manual 2023
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CBEC's Customs Manual 2023

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Chapters / List

  1. 1. Overview of Customs Functions

  2. Overview of Customs Functions
  3. Statutory provisions for levy of Customs duty
  4. Ease of Doing Business
  5. Control and regulatory provisions
  6. Role of Custodians
  7. Obligations of carriers
  8. Customs preventive control
  9. Customs clearance of cargo
  10. Turant Customs-Next Generation reforms
  11. Smuggling and other violations and penal provisions
  12. Appellate remedies
  13. Passenger processing
  14. Import/Export by post/courier
  15. Citizen Charter
  16. 2. Arrival of Conveyances and Related Procedures

  17. Arrival of Conveyances and Related Procedures
  18. Conveyance to call only at notified Customs port/airport
  19. Power to board conveyance, to question and to demand documents
  20. Delivery of Arrival Manifest or Import Manifest or Import Report
  21. Person filing the manifest to be registered
  22. Amendments of IGM
  23. Penal liability
  24. Exclusion from IGMs of items originally manifested
  25. Enclosures to Import General Manifest
  26. Procedure for filing IGM at EDI Custom Houses
  27. Filing of Stores List
  28. Entry Inwards and unloading and loading of goods
  29. Other liabilities of carriers:
  30. 3. Procedure for Clearance of Imported and Export Goods

  31. Procedure for Clearance of Imported and Export Goods
  32. Import procedure - Bill of Entry
  33. Self-assessment of imported and export goods
  34. Turant Customs, Faceless Customs, Contactless Customs, Paperless Customs
  35. Examination of goods
  36. Execution of bonds
  37. Payment of duty
  38. Amendment of Bill of Entry
  39. Prior Entry for Bill of Entry
  40. Bill of Entry for bond/warehousing
  41. Risk Management System in Indian Customs
  42. Risk Management processes in Exports
  43. Other RMS capabilities
  44. National Risk Management Committee (NRMC)
  45. Local Risk Management (LRM) Committee
  46. Authorized Economic Operator scheme
  47. Export procedure - Shipping Bill:
  48. Waiver of Guaranteed Remittance (GR) form
  49. Arrival of export goods at docks
  50. Customs examination of export goods
  51. Examination norms
  52. Drawl and testing of samples
  53. Stuffing / loading of goods in containers
  54. Amendments
  55. Drawback claim
  56. Export General Manifest
  57. Electronic Declarations for Bills of Entry and Shipping Bills
  58. 24x7 Customs clearance facility
  59. Sealing of Export Goods: electronic sealing facility
  60. 4. Classification of Goods

  61. Classification of Goods
  62. Methodology of classification
  63. 5. Classification/Assessment of Projects Imports, Baggage and Postal Imports

  64. Classification/Assessment of Projects Imports, Baggage and Postal Imports
  65. Project imports
  66. Registration of contracts
  67. Clearance of goods after registration
  68. Finalisation of contract
  69. Baggage
  70. 6. Customs Valuation

  71. Customs Valuation
  72. Tariff value
  73. Valuation of imported/export goods in general
  74. Methods of valuation of imported goods
  75. Transaction value
  76. Valuation factors
  77. Cases where transaction value may be rejected
  78. Provisional clearance of imported goods
  79. Valuation of imported goods in case of related party transaction
  80. Methods of valuation of export goods
  81. Rights of appeal:
  82. Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 (CAVR, 2023)
  83. 7. Provisional Assessment

  84. Provisional Assessment
  85. Conditions for provisional assessment
  86. Finalization of provisional assessment:
  87. 8. Import / Export Restrictions and Prohibitions

  88. Import / Export Restrictions and Prohibitions
  89. Legal provisions governing restrictions/prohibitions:
  90. Prohibitions/restrictions under Foreign Trade Policy/ other Allied Acts
  91. Prevention of Food Adulteration Act, 1954 and Food Safety and Standards Authority Act, 2006:
  92. Labeling of the goods imported into India
  93. The Livestock Importation Act, 1898
  94. Destructive Insects & Pests Act, 1914, PFS Order, 1989 and Plant Quarantine (Regulation of Import into India) Order, 2003
  95. Standards of Weights and Measures (Packaged Commodities) Rules, 1977
  96. Drugs and Cosmetics Act, 1940 and Drugs and Cosmetics Rules, 1945
  97. Import of hazardous substances
  98. Clearance of imported metal scrap
  99. International Standards for Phytosanitary Measures (ISPM-15)
  100. Export of Leather
  101. Compliance of mandatory Indian Quality Standards (IQS)
  102. Compliance of provisions of the Steel and Steel Products (Quality Control) Order 2012
  103. 9. Warehousing

  104. Warehousing
  105. Legal provisions
  106. Appointment of Public Warehouses
  107. Appointment of Private Warehouses
  108. Appointment of Special Warehouses
  109. Cancellation of Licence
  110. Warehousing Bond
  111. Permission for removal of goods for deposit in warehouse
  112. Period for which goods may remain warehoused
  113. Extension of warehousing period
  114. Interest for storage beyond permissible period
  115. Waiver of interest
  116. Owner's right to deal with warehoused goods
  117. Transfer of goods from one warehouse to another
  118. Clearance of warehoused goods for home consumption
  119. Clearance of warehoused goods for Export
  120. Allowance in case of volatile warehoused goods
  121. Maintenance of records in relation to warehoused goods
  122. Recovery of duty from bonded warehouses
  123. Cancellation and return of warehousing bond
  124. Custody and removal of warehoused goods
  125. Manufacture and other operations in relation to goods in a warehouse:
  126. Manufacture and Other Operations in Special Warehouse (section 58A warehouse)
  127. 10. Transhipment of Cargo

  128. Transhipment of Cargo
  129. Transshipment of imported containerized cargo from gateway port to another port/ICD/CFS in India:
  130. Duty free import of containers
  131. Transhipment of imported containerized cargo from gateway port to a foreign port:
  132. Transshipment from gateway port to SEZ
  133. Timely issuance of transshipment permits
  134. Automated movement of containerized cargo from gateway ports to hinterland - SMTP
  135. Movement of export cargo from port/ICD/CFS to gateway port:
  136. Movement of export cargo from one port to another by rail
  137. Export of cargo in containers & closed bodied trucks from ICDs/CFSs through LCSs
  138. Procedure for movement of goods under TIR Carnets
  139. Transshipment of cargo by air
  140. Bonded trucking facility
  141. Carriage of domestic cargo on international flights
  142. Movement of domestic courier bags on domestic segments of international flights
  143. Movement of imported goods from a port direct to CFS of another Customs station
  144. 11. Consolidation of Cargo

  145. Consolidation of Cargo
  146. Procedure for consolidation of import cargo
  147. Procedure for consolidation of export cargo
  148. International transshipment of LCL containers at Indian ports
  149. 12. Merchant Overtime Fee

  150. Merchant Overtime Fee
  151. Levy of overtime fee
  152. Procedure for posting of officers on overtime basis
  153. Expansion of 24X7 Customs clearance and clarification of levy of MOT charge in CFS attached to 24X7 ports
  154. 13. Procedure for Less Charge Demand

  155. Procedure for Less Charge Demand
  156. Legal provisions
  157. Provisions for voluntary compliance
  158. ‘Proper officer’ for the sections 17 and 28 of the Customs Act, 1962
  159. Demand Show Cause Notice
  160. Adjudication proceedings
  161. 14. Refunds under Customs and IGST Act

  162. Refunds under Customs and IGST Act
  163. Legal provisions
  164. Relevant dates for submission of a refund application
  165. Processing of refund claim
  166. Unjust enrichment:
  167. Interest on delayed refund
  168. Expeditious disposal of refund applications
  169. IGST Refund
  170. 15. Detention and Release/Storage of Imported/Export Goods

  171. Detention and Release/Storage of Imported/Export Goods
  172. Guidelines for expeditious Customs clearance/provisional release
  173. Guidelines for provisional release of seized imported goods pending adjudication under Section 110A of the Customs Act, 1962.
  174. 16. Import and Export through Courier

  175. Import and Export through Courier
  176. Categories of goods allowed import through courier
  177. Categories of goods allowed export through courier
  178. Import and export of gems and jewellery
  179. Procedure for clearance of import goods
  180. Procedural formalities for clearance of export goods
  181. Examination norms for goods imported or exported by courier
  182. Transshipment of goods
  183. Disposal of uncleared goods
  184. Registration of Authorised Courier
  185. Obligation of Authorised Courier
  186. Outsourcing/Sub-letting
  187. De-registration and forfeiture of security
  188. Courier electronic clearance procedure
  189. KYC and other facilitations
  190. To reduce the compliance burden for citizens and business activities
  191. E-Commerce Procedure for Jewellery Re-Import
  192. 17. Import and Export through Post

  193. Import and Export through Post
  194. Legal Provisions
  195. Clearance of Letter Mail Articles
  196. Importability of dutiable items through post
  197. Import of gifts through post
  198. Import of samples through post:
  199. Import of Indian and Foreign Currencies by Post:
  200. Procedure in case of postal imports
  201. Legal provisions and exemptions in case of postal exports
  202. Procedure in case of postal exports:
  203. Procedure for claiming Drawback on exports through post
  204. Drawback in respect of goods re-exported through post
  205. Export of postal goods under Reward Schemes under Foreign Trade Policy
  206. Re-export of partial consignment not allowed
  207. Procedure for e-commerce exports through Post
  208. 18. Import of Samples

  209. Import of Samples
  210. Legal provisions
  211. Machinery import
  212. Failure to re-export:
  213. Import of samples under other scheme:
  214. 19. Re-importation and Re-exportation of Goods

  215. Re-importation and Re-exportation of Goods
  216. Re-importation of indigenously manufactured/imported goods
  217. Re-exportation of imported goods
  218. Re-export of diamonds
  219. Re-import of Jewelry
  220. Applicability of IGST on repair cost, insurance and freight, on goods re-imported after being exported abroad for repairs.
  221. Availment of exemption on temporary import of durable Containers
  222. 20. Disposal of Unclaimed/Uncleared Cargo

  223. Disposal of Unclaimed/Uncleared Cargo
  224. Legal provisions
  225. Procedure for sale of unclaimed/uncleared goods
  226. Disposal of hazardous waste
  227. Compliance with restrictions/prohibitions under various laws
  228. Mechanism for interaction between custodians and Customs
  229. 21. Intellectual Property Rights

  230. Intellectual Property Rights
  231. Legal provisions
  232. Conditions for registration
  233. Automated monitoring of imports involving IPR
  234. 22. Duty Drawback

  235. Duty Drawback
  236. Duty drawback on export of manufactured goods
  237. Procedure for claiming Duty Drawback
  238. Supplementary claim of Duty Drawback
  239. Limitations on admissibility of Duty Drawback
  240. Monitoring of realization of export proceeds
  241. Other aspects relating to Duty Drawback:
  242. Implementation of RMS for processing of Duty Drawback claims
  243. Disposal time limit of drawback claims
  244. 23. Export Promotion Schemes

  245. Export Promotion Schemes
  246. Reward /Incentive Schemes
  247. Advance Authorization Scheme
  248. Duty Free Import Authorisation (DFIA)
  249. EPCG Scheme:
  250. Post Export EPCG Duty Credit Scrip Scheme
  251. General provisions relating to Export Promotion Schemes:
  252. Verification and Monitoring related to AA, DFIA, EPCG and Post Export EPCG authorizations
  253. Older Export Promotion Schemes
  254. Scheme for Rebate of State and Central Taxes and Levies on export of garments and made ups (RoSCTL)
  255. Phasing out of physical copies of MEIS/SEIS Scrips
  256. 24. Special Economic Zones

  257. Special Economic Zones
  258. Board of Approvals
  259. Unit Approval Committee
  260. Establishment of SEZs
  261. Setting up of SEZ unit
  262. Monitoring of activities of SEZ units
  263. Net Foreign Exchange Earnings
  264. Import and procurement
  265. Exports
  266. Sub-contracting
  267. Sub-contracting for DTA unit for export
  268. DTA sale
  269. Valuation of goods cleared into DTA
  270. Temporary removal of goods into the DTA
  271. Duty remission on destruction of goods
  272. Exit of units
  273. Drawback on supplies made to SEZs
  274. Other administrative guidelines
  275. Social &Commercial Infrastructure In Non-Processing Area For Use By DTA entities
  276. Advantage
  277. E-Way Bill and SEZ
  278. 25. Export Oriented Units

  279. Export Oriented Units
  280. Customs and Central Excise exemptions
  281. Setting up of an EOU
  282. Import/ procurement and warehousing
  283. Monitoring and administrative control
  284. Customs bonding
  285. Items allowed duty free imports/procurement
  286. Time limit for utilization of imported capital goods and inputs:
  287. Manufacture in bond
  288. B-17 Bond
  289. Monitoring of export performance / foreign exchange realization
  290. Import and export procedures
  291. Goods imported / exported and found defective:
  292. Procurement of indigenous goods under CT-3 procedure
  293. DTA sale
  294. Valuation of goods sold in DTA
  295. Duty liability on DTA clearances/sales
  296. Goods manufactured from indigenous materials in EOUs
  297. Clearance of by-products, rejects, waste, scrap, remnants, non-excisable goods, etc.
  298. Special concessions for certain waste products and other goods
  299. Reimbursement of Central Sales Tax (CST) / Drawback
  300. Clearance of samples
  301. Clearance of Fax/ Laptop Computers outside approved premises
  302. Sale of surplus/ unutilized goods
  303. Destruction of flowers/ horticulture products:
  304. Sub-contracting
  305. Temporary removal of goods
  306. Inter-unit transfer
  307. Repair, reconditioning and re-engineering
  308. Replacement/repair of imported /indigenous goods
  309. Special provisions relating to Gems and Jewellery EOUs
  310. Cost Recovery charges
  311. Supervision by Departmental officers
  312. Monitoring of EOUs
  313. Recovery of duty forgone and penal action for abuse/diversion etc.
  314. De-bonding of goods/ exit from EOU scheme
  315. 26. International Passenger Facilitation

  316. International Passenger Facilitation
  317. Clearance of arriving passengers
  318. Duty free allowances and entitlements for Indian Residents and Foreigners Residing in India
  319. Import of jewellery/gold/silver
  320. Allowances and entitlements on Transfer of Residence (TR)
  321. Import of baggage of deceased person
  322. Import of unaccompanied baggage
  323. Import of foreign exchange/currency
  324. Import of Indian currency
  325. Import of fire arms as baggage
  326. Import of pet animals as baggage
  327. Detained baggage
  328. Mishandled baggage
  329. Clearance of departing passengers
  330. Export of gold jewellery as baggage
  331. Export of currency
  332. Customs Baggage Declaration Form
  333. Application of Baggage Rules to members of the crew.
  334. Setting up of Help Desk
  335. 27. Setting up of ICDs/CFSs/AFS

  336. Setting up of ICDs/CFSs/AFS
  337. Distinction between ICD, CFS and AFS
  338. Functions and benefits of ICDs/CFSs/AFSs
  339. Criteria for new ICDs/CFSs/AFSs
  340. Application and Approval Procedures
  341. Post Approval Obligations
  342. Term, renewal and de-notification of the facility
  343. Scope and applicability
  344. Inspection of ICDs/CFSs/AFSs
  345. Denotification of ICDs/CFSs/AFSs
  346. 28. Customs Cargo Service Providers

  347. Customs Cargo Service Providers
  348. Salient features of the HCCAR, 2009:
  349. Posting of staff at Customs areas and collection of Cost Recovery Charges
  350. Eligibility norms for exemption from cost recovery charges
  351. 29. Customs Brokers

  352. Customs Brokers
  353. Application for Customs Broker licence and eligibility
  354. Qualifying examinations
  355. Bond for grant of licence:
  356. Validity of licence
  357. Obligations of Customs Brokers
  358. Suspension, revocation of licence or imposition of penalty
  359. Surrender of License
  360. Period of validity of a license
  361. 30. Offences and Penal Provisions

  362. Offences and Penal Provisions
  363. Seizure of offending goods:
  364. Confiscation of seized goods:
  365. Confiscation of conveyances/packages etc.
  366. Penalties in respect of improper importation of goods
  367. Penalties in respect of improper exportation of goods
  368. Mandatory penalty in certain cases
  369. Other penalties
  370. Adjudication of confiscations and penalties
  371. Arrest
  372. Punishment for Customs offences
  373. Offences by Customs officers
  374. Presumption of culpable mental state
  375. Cognizability and Bailability
  376. Prosecution
  377. Issue of Summons
  378. Compounding of Offences
  379. 31. Appeal, Review and Settlement of Cases

  380. Appeal, Review and Settlement of Cases
  381. Appeal to Commissioner (Appeals)
  382. Appeal to CESTAT
  383. Review of orders passed by Commissioner of Customs and Commissioner (Appeals) and filing of appeal by Department:
  384. Revision Application
  385. Deposit of certain percentage of duty demanded and Penalty imposed before filing Appeal
  386. Appeal to High Court
  387. Appeal to Supreme Court:
  388. Disputes between Central Government Department and PSU/ other Government Departments
  389. Monetary limits for filing appeals to CESTAT, High Courts and Supreme Court
  390. Settlement of Cases/ Settlement Commission
  391. Customs Authority for advance Rulings
  392. 32. Grievance Redressal

  393. Grievance Redressal
  394. Grievance redressal related to cargo clearance
  395. Grievance redressal and facilitation measures for passengers
  396. Setting up of 'Customs Clearance Facilitation Committee' (CCFC)
  397. Setting up of Turant Suvidha Kendra
  398. Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons
  399. 33. Audit

  400. Audit
  401. Customs Audit Regulations, 2018
  402. Auditee to preserve and make available relevant documents
  403. Manner of conducting audit
  404. Assistance of professionals
  405. Penalty
  406. Officers of Customs Audit:
  407. 34. Authorized Economic Operator (AEO) Programme

  408. Authorized Economic Operator (AEO) Programme
  409. Three tier AEO programme for importers and exporters (AEO-T1, AEO-T2, and AEO-T3)
  410. Single Tier AEO Programme for Logistics Operators, i.e., Custodians or Terminal Operators, Customs Brokers and Warehouse Operators.
  411. Benefits of an AEO Certificate
  412. Application for an AEO Certificate
  413. Eligibility conditions and Criteria for granting the AEO Certificate: The following eligibility criteria is relevant for the grant of AEO status:
  414. Procedure for issuing AEO Certificates
  415. Acknowledgement of application
  416. Rejection of application
  417. Processing of application
  418. Web based filing, processing and digitized certification of AEO-T1 applications
  419. Certification
  420. Post-Certification Provisions
  421. Maintenance of AEO Status
  422. Review of AEO Status
  423. Suspension or downgrading of AEO Status
  424. Restoration of suspended/ downgraded AEO Status
  425. Revocation of AEO Status
  426. Mutual Recognition
  427. India’s MRA Partners
  428. Modification in Benefits
  429. Extension of Deferred payment of Customs duty benefits to `Authorised Public Undertakings’
  430. Special measures to facilitate MSME for AEO T1 & T2 accreditation
  431. 35. Customs Functions related to Preferential Trade Agreements

  432. Customs Functions related to Preferential Trade Agreements
  433. Rules of Origin
  434. Types of Rules of Origin
  435. WTO Agreement on Rules of Origin (Uruguay Agreement)
  436. The Harmonization Work Programme (HWP)
  437. Main components of preferential Rules of Origin in existing Trade Agreements
  438. Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 [CAROTAR, 2020]
  439. List of Trade Agreements: