Import

Import :
As per (Section 2 (23) of the Customs Act 1962) Import means bringing any goods into India from a place outside India. It has been the contention of the department; the import is complete the moment the goods have been brought within the limits of the territorial waters of India. The Gujarat High Court has taken the view that when (Section 12 of the Customs Act) refers to exportation or importation into of goods the reference is to the landmass of India not the Territorial waters of India.

Import Procedure - The importer importing the goods has to follow prescribed procedures for import by ship/air/road. (There is separate procedure for goods imported as a baggage or by post.)

Preparation of Bill of Entry
Rate of duty for clearance from warehouse
Filing of Bill of Entry
The Noting (Serial Number)
Assessment of Duty and Clearance
Noting of Bill of Entry
Assessment of Customs duty
Appraising the Goods
Valuation of Goods
Approval of Assessment
EDI Assessment
Payment of Customs Duty
Examination of Goods
Provisional Assessment
Checking of duty drawback / license documents
Execution of bond and payment of duty
Out of Customs Charge Order
Demurrage if goods not cleared
Import of software through data communication
Relevant Date for Rate and Valuation of Customs Duty

ESSENTIAL DOCUMENTS TO BE SUBMITTED BY IMPORTER
The documents that are essentially required are :
(i) Invoice (ii) Packing List (iii) Bill of Lading / Delivery Order (iv) GATT declaration form duly filled in (v) Importers / CHAs declaration duly signed (vi) Import Licence or attested photocopy when clearance is under licence (vii) Letter of Credit / Bank Draft wherever necessary (vii) Insurance memo or insurance policy (viii) Industrial License if required (ix) Certificate of country of origin, if preferential rate is claimed. (x) Technical literature. (xi) Test report in case of chemicals (xii) Advance License / DEPB in original, where applicable (xiii) Split up of value of spares, components and machinery (xiv) No commission declaration. A declaration in prescribed form about correctness of information should be submitted. Chapter 3 Para 6 and 7 of CBE&C�s Customs Manual, 2001. Pre import :
We Provide Expert Pre Import Consultation to the New or First time Importer or those who want to start their new International Trade. There are various Legal and Governmental Formalities which Importer has to do Before Starting any Overseas Dealing
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