Import procedure - Bill of Entry - CBEC's Customs Manual 2023 - Customs

..... st, in terms of Section 52 to 56 of the Customs Act, 1962, the goods mentioned in the IGM or Import Report for transit to any place outside India or meant for transshipment to another Customs station in India are allowed transit without payment of duty. In case of goods meant for transshipment to another Customs station, simple transshipment procedure has to be followed by the carrier and the concerned agencies at the first port/airport of landing and the Customs clearance formalities have to be .....

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Import procedure - Bill of Entry - CBEC s Customs Manual 2023 - Customs

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..... ommissioner of Customs or Commissioner of Customs, allow an entry in any other manner. 2.3 Foreign Trade Policy provides that Importer-Export Code (IEC) number, a 10-character alpha-numeric allotted to a person by the Directorate General of Foreign Trade (DGFT) is mandatory for undertaking any export/import activities. However, exempt categories and corresponding permanent IEC numbers are provided in Para 2.07 of Handbook of Procedures issued by DGFT. 2.4 For clearance of goods through the EDI s .....

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Import procedure - Bill of Entry - CBEC s Customs Manual 2023 - Customs

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