Import and export procedures - CBEC's Customs Manual 2023 - Customs

..... ontainers, the seal number and container number are verified with the Bill of Lading. If the seal is found intact, the container is allowed clearance. The imported cargo so cleared and brought into the unit's premises were earlier used to be examined by the jurisdictional Central Excise and Customs officials. After examination (percentage check only), the goods were allowed to be used for export production. Re-warehousing certificate was to be submitted to the Assistant/Deputy Commissioner i .....

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Import and export procedures - CBEC s Customs Manual 2023 - Customs

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..... ort of importation and detailed examination of imported goods were done at factory premises leading to issuance of Re-warehousing certificate. But with removal of mandatory warehousing for EOUs in 2016 the system of re-warehousing was done away vide Circular no. 35/2016-Customs dated 29.07.2016. Now EOUs are required to file a Bill of Entry for Home Consumption at the port of importation. EOUs being no longer bonded premises and goods being cleared from port of import as final for home consumpti .....

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Import and export procedures - CBEC s Customs Manual 2023 - Customs

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