India to other countries in Southeast Asia
Import and export goods can be imported to India or exported from India to other countries and regions through three channels: sea, air or land transportation, and can also be imported and exported in the form of postal parcels or passenger luggage. Import and export procedures depend on the method of import and export. The procedures referred to in this article mainly refer to the import and export procedures through three channels of sea, air or land transportation.
Informatization of customs work: Delhi Airport Customs and Mumbai Port Customs have achieved informatization. In an information-based customs, both manifest (cargo manifest) declaration and import and export declaration declaration must be submitted electronically.
In India, if the importer and exporter has not obtained the IEC code (Importer and Exporter Code) issued by the General Administration of Foreign Trade (DFGT) of India, the imported goods are not allowed to enter the country. However, IEC codes are not required for imported personal use items.
The import procedures are handled by the person in charge of the means of transport (the carrier), the importer and his agent.
One, import
(1) Imported goods arrive at Indian customs
The carrier should declare the import manifest (sea, air) or cargo manifest (land transportation) before the goods arrive. The manifest must be declared to the customs 12 hours before arrival. If the declaration is not made within the prescribed time limit, the fines imposed on the carrier can be up to 50,000 rupees. If the special consumption tax official believes that the carrier’s failure to declare within the prescribed time limit is due to legitimate reasons, no penalty may be imposed.
In customs with EDI system, you can declare electronically.
(2) Import cargo declaration and customs clearance
1. Declaration method
After unloading (usually within 3 days), the importer or its agent must first fill in the "Import Declaration Form" (Bill of Entry) in quadruplicate. The first copy and the second copy are kept by the customs, the third copy is kept by the importer, and the fourth copy is kept by the bank where the importer pays taxes. Otherwise, high detention fees must be paid to the port authority or airport authorities.
If the goods are declared through the Electronic Data Interchange (EDI) system, there is no need to fill in the paper "Import Declaration Form", but the detailed information required by the customs for processing the goods clearance application needs to be entered in the computer system, and the EDI system automatically generates the "Import Customs declaration.
2. Document requirements
-signed invoice
-Packing List
-Ocean bill of lading or bill of lading/air waybill
-The completed GATT declaration form
-the declaration form of the importer or its customs agent
-Approval (provided when needed)
-Letter of Credit/Bank Draft (provided when required)
-insurance documents
-Import permit
-Industry license (provided when needed)
-Test report (provided when the goods are chemicals)
-Temporary Tax Exemption Order
-The original copy of the Certificate of Duty Exemption Rights (DEEC) / Tax Rebate and Reduction Rights Certificate (DEPB)
-Catalogs, detailed technical specifications, related documents (provided when the goods are machinery equipment, machinery equipment parts or chemicals)
-Single price of mechanical equipment parts
-Certificate of Origin (provided when preferential tariff rate is applied)
-No commission statement
3. Pre-declaration, modification of customs declaration and green channel
In order to achieve rapid customs clearance of goods, relevant Indian laws stipulate that pre-declaration is allowed 30 days before the arrival of the goods. If the means of transport carrying the goods arrives within 30 days from the date of submission of the pre-declaration, the pre-declaration shall be deemed valid.
After the submission of the declaration documents and documents, if errors are found or need to be modified for other reasons (such as classification errors, typos, changes in loading or unloading plans, etc.), you need to obtain the deputy chairman of the Central Commission for Consumer Tax and Customs (CBEC) of India Or the assistant chairman can modify it after approval. The customs will only approve the amendment if it is confirmed that there is no fraudulent intent in the amendment application. The application for modification must be made on the basis of the documents that have been submitted during customs clearance rather than the documents supplemented after customs clearance.
Some importers have obtained the permission to enjoy the convenience of green channel customs clearance. When filling in the import declaration form, such importers must indicate that they can enjoy the convenience of the green channel for customs clearance. At the time of customs clearance, the goods can be cleared without routine inspections. The inspection rate of the goods is greatly reduced, but other customs clearance procedures are the same as general goods.
4. Pay duty
After receiving the "Import Declaration Form", the customs will compare it with the import manifest or cargo manifest, review the document and estimate the price. If the declaration is consistent and the documents are complete, the customs will accept the declaration. Generally speaking, the customs duty rate on the date of acceptance of the declaration is the applicable duty rate. Some goods may require further documentation or inspection (the importer or his agent must be present at the time of inspection) before the tariff can be correctly levied. Import duties can be transferred to the customs account through the current account between the importer and the customs, and can also be paid in the form of deposit or demand draft by filling in the TR-6 Challan form at the designated bank. Different local customs have designated different banks to collect customs duties, so before paying customs duties, be sure to confirm which bank the funds should be deposited into. Import duties shall be paid within 5 working days (excluding holidays) from the date the importer or his agent pays the duties on the "Import Declaration Form".
Goods imported under special programs (such as the "Tariff Exemption Rights Certificate Program" or "Export Oriented Unit Program") need to provide a deposit to the customs. If no deposit is provided, the importer shall pay the corresponding tariff. The amount of the security deposit should be equivalent to the amount of tariffs payable on imported goods. While providing the security deposit, a bank guarantee should also be provided. The amount of bank guarantee depends on the type of importer (large trading company, general trading company, etc.).
5. Check
If the goods have been inspected before the duty is paid, the goods can be withdrawn directly after the duty is paid. If the inspection is not carried out before the tariff is paid, it must be reported to the inspector, and if necessary, an inspection will be carried out. The customs sometimes randomly inspect the goods. Only after the inspector issues a "release" instruction can the goods be picked up.
6. Release
After the goods are inspected, if the goods are not prohibited and the customs duties have been paid, the customs officer will issue a "release" instruction.
2. Exit
(1) Exit Permit
can only be loaded after obtaining the "Exit Permit". The carrier can apply for an exit permit 14 days in advance for the manifest declaration. The exporter or carrier can load the goods only after receiving the export manifest or export declaration form approved by the customs. No manifest declaration is required for postal items, but customs review and approval are also required.
(2) Export manifest and cargo manifest declaration
All export manifests or cargo manifests must be submitted to the customs before the goods are shipped, and must contain the "declaration is true" statement signed by the person in charge of the means of transport. The information and documents to be submitted are similar to the import manifest, including the name and name of the exporter, the carrier, the consignee, the invoice number, packing details, the name and description of the goods, the quantity, and the FOB price. When it needs to be modified, it can only be modified after the customs confirms that there is no fraudulent intention. If only passenger luggage is carried on the means of transport, no declaration is required. After the customs receives the declaration, each manifest or manifest will be numbered.
(3) Procedures that exporters must go through in advance
1. Apply for a business identity verification number (BIN) from the State Administration of Foreign Trade;
2. Open a current account at a designated bank to receive export tax rebates;
3. If you are exporting under the "Export Promotion Plan", you must register with the customs license number, pre-license number, DEPB number, etc.;
(4) Document requirements for export declaration
1. Export manifest (sea, air) or export cargo list (land transportation), in quadruplicate;
2. 4 copies of the packing list;
3. 4 copies of the invoice;
4. 4 copies of the export contract;
5. Certificate of origin or pre-shipment inspection certificate;
6. Insurance policy
7. letter of credit;
8. GR/SDF form specified by RBI;
9. BIN number certification letter;
10. For goods subject to special consumption tax, the ARE-1 or ARE-2 form issued at the factory must also be submitted.
(5) Imposing tariffs
After customs review, the taxable goods should be paid through the account between the designated bank or exporter and the customs.
(six) inspection
After customs review of the document, the cargo information will be submitted to the inspector to determine whether inspection is required. The goods to be inspected will generally be moved to the inspection area for inspection to confirm whether the goods are prohibited goods, whether the goods are consistent, and whether the export tax refund application meets the regulations.
(seven) release
If the goods are not prohibited goods, and the corresponding taxes have been paid, the customs shall issue an instruction of "allowing loading" or "allowing export" to release.
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