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RTI 2005 Expanded04

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Prabakaran K(Integrated Customer Order MGMT)
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29 views17 pages

RTI 2005 Expanded04

Uploaded by

Prabakaran K(Integrated Customer Order MGMT)
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPT, PDF, TXT or read online on Scribd
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CUSTOMS EXPORT

& IMPORT
PROCEDURES

1
CUSTOMS EXPORT
POCEDURES

1) Who should follow the


Procedures?
 Person – In – Charge of the conveyance.

 Exporter.
2) Procedure for Person -
In -Charge

 Airline / Shipping line / Steamer


Agent to be registered in customs for
electronic Processing of Document.
 Entry outward / loading of Cargo.

… contd
… contd

 Prior Submission of Shipping Bill / Bill


of loading to Customs.
 In case of Baggage / mail bags,
Shipping Bill is not necessary, but
customs permission is required.
 Submission of EGM.
3) Procedure for Exporter

 Obtain BIN / DGFT.


 Open a current A/c with designated Bank for
credit of duty drawback claims.
 Register Export licences with customs,if
exports are under Export Promotion Scheme.
 Submit Shipping Bill / Bill of export / ARE /
Loc.
5
[ Noting ]
Shipping Bill (4+1), GR / SDF -
2
Assessment

Non-DBK DBK claim

Examination
Order
Duty

Audit Carting Duty Free

Examination

Stuffing of container if not done in Factory / ICD


6
Customs Import
Procedures
1) Who should follow the
Procedures?

 Person – In – Charge of the


conveyance.
 Exporter.

7
2) Procedure for Person – In
_Charge

 Arrival at customs port / airport only.

 IGM to be filed.
 Grant of ‘Entry Inwards’ by customs
officer.
 Unloading of goods.
 Goods to be in custody till customs
clearance.
8
3) Procedure for Importer

 File Bill of Entry.


 LOC / Contract order / Invoice /Packing
list / Import licence / Insurance etc. /
Declaration Form.
 Obtain Customs Clearance.

9
Noting
BOE/Yellow Colour BOE (White)
(Bond) Home Consumption
Assessment

First Method Second Method


Examination
Pre- audit

Duty Payment /Bond

First Method Second method


Examination

Delivery 10
Export Benefit Services

1) Duty Drawback

 Customs allocation.
 Excise allocation.
 All Industry Rate.
 Brand Rate.
 Special Brand Rate.
 DBK I, II, II A & III Forms.
 Claim Sanction / Disbursal.
 Not admissible in certain cases
11
Exempted agencies
 IB,
 R&AW,
 Directorate of Revenue Intelligence,
 Central Economic Intelligence Bureau,
 Directorate of Enforcement
 Narcotics Control Bureau,
 Aviation Research Centre,
 Special Frontier Force,
 BSF,
 CRPF,
 ITBP, CISF,
 NSG, Assam Rifles,
 Special Service Bureau, Special Branch (CID),
Andaman and Nicobar
 The Crime Branch-CID-CB, Dadra and Nagar Haveli
 Special Branch, Lakshadweep Police.
EOU
 Chapter 6 of FTP 2004 – 09.
 Customs/ Excise/ FTP/ FEMA Laws intersect.
 IT benefits.
 Minimum investment of Rs.100 Laks.
 _Permissible areas.
 Requirement of NFE.
 Supervision by Development Commissioner.
 B –17 Bond/ ER 2 Return.
 CT 3/ PC Procedure
13
…contd

 Supplies to DTA.

 Exit/ conversion.

14
3) Advance Licence / DEEC

 Granted by DGFT.
 Duty free import of inputs.
 Types of Advance licences
 Export obligation
 Application/ Discharge Procedure.
 Period of Validity.
15
4) DEPB

 Post – export duty remission scheme.

 Period of validity.

 Scrip transferable, after realisation of export


proceeds.

16
EPCG

 Licence holder can import capital


goods at a concessional tariff of 5%.
 Conditions as per chapter 5 of FTP.
 Export Obligations.
 Period of validity.

17

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