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Customs clearance of cargo - CBEC's Customs Manual 2023 - Customs

Extract

..... ars of vessel/aircraft etc. seeking clearance of goods for home consumption/warehousing etc. The importer either himself handles the import clearance documents or appoints Customs Brokers who are trained and experienced in Customs clearance work and are licensed by Customs for such work in terms of the Customs Broker Licensing Regulations, 2018. 8.2 The import clearance documentation, presentation, and processing are handled in the Custom Houses by Appraising staff trained in assessment matters. .....

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Customs clearance of cargo - CBEC s Customs Manual 2023 - Customs

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..... ents made available and other information about the values/classification available with Customs and duties chargeable on the goods are assessed and paid up by the importer or his authorized representative. It is only at the time of clearance of the goods from the custody of the port trusts/international airport authority or other custodians that these are examined on percentage basis by separate staff posted in the premises where the goods are stored pending Customs clearance. These officers un .....

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Customs clearance of cargo - CBEC s Customs Manual 2023 - Customs

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..... the goods cannot be allowed clearance finally without further investigations and following adjudication proceedings, the law provide for provisional clearances subject to suitable bond/security. Only where the goods are of prohibited nature or in certain other exceptional cases, where provisional release is not considered advisable, the final decision may be taken after results of enquiries etc. are known and adjudication proceedings completed, where necessary. 8.6 Customs clearance formalities .....

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Customs clearance of cargo - CBEC s Customs Manual 2023 - Customs

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