Import - Export
Loading and unloading at specified places only Imported goods can be unloaded only at specified places. Goods can be exported only from specified places.
Computerisation of customs procedures Customs procedures are largely computerised. Most of documents have to be e-filed.
Amendment to documents Documents submitted to customs can be amended with permission In case of bill of entry, shipping bill or bill of export, it can be amended after clearance only on the basis of documentary evidence which …show more content…
Export Procedures Entry Outward Loading in conveyance can start after ‘Entry Outward’ is given by customs officer.
Export manifest/Export report Person in charge of conveyance is required to submit ‘Export Manifest’ or ‘Export Report’.
Registration with DGFT and EPC Exporter has to be obtain IEC number from DGFT is advance. He should be registered with Export Promotion Council if he intends to claim export benefits.
Third party exports Export can be by manufacturer himself or third party (i.e. by exporter on behalf of another). Merchant exporter means a person engaged in trading activity and exporting or intending to export goods [para 9.40 of FTP]
Registration of documents under Export Promotion Scheme Advance authorisation, DEPB etc. should be registered if exports are under Export Promotion Scheme.
Shipping Mill Export is required to submit Shipping Bill with required documents for obtaining permission to export. There are five forms : (a) Shipping Bill for export of goods under claim for duty drawback - these should be in Green colour (b) Shipping Bill for export of dutiable goods - this should be yellow colour (c) Shipping bill for export of duty free goods - it should be white colour (d) shipping bill for export of duty free goods ex-bond - i.e. from bonded store room - it should be pink colour (e) Shipping Bill for export under DEPB scheme - Blue colour.
FEMA formalities GR/SDF/Softex form (under FEMA) is