How to import goods in India easily

1. How to Import Goods in
India Easily
From CS GAURAV KUMAR SHARMA
9990694230
gauravdelhirav@gmail.com
www.csgauravsharma.com

2. Basics About Custom Clearance
• Custom Clearance means the act of passing goods through custom so
that they can enter or leave the country. It involves preparation of
documents required to facilitate import into the country and export
to a country, assessment, payment of duty and clearance of goods.
• IMPORTS DOCUMENTATION: Purchase Order from Buyer, Sales
Invoice of supplier, Bill of Entry, Bill of Lading or Air way bill, Packing
List, Certificate of Origin, and any other specific documentation
required by the buyer, or financial institution or the importing country
regulation.

3. STEPS FOR IMPORT CLEARANCE
Step 1. The Importer of any goods shall first file the Bill of Entry for home consumption (White
Colour) to the Proper Officer of Custom. Presentation of Bill of Entry means putting forward the
claim for release of goods from Custom Station. Bill of Entry is a file which contain the Bill of Lading
(or other document of title), Invoice of foreign exporter, Valuation declaration and certificate of
origin.
• Step 2. The Proper Officer of custom, after receiving the Bill of Entry shall verify it. And then will
return the verified Bill of Entry to the Importer.
• Step 3. Now the importer will pay the Duty on the Imported goods within 2 days, otherwise
interest will be charged.
• Step 4. After payment of duty, the importer will submit the proof of payment to the Proper
Officer of custom.
• Step 5. Now the Proper Officer of custom, if satisfied will issue out of charge order (Clearance)
and the importer will take this out of charge order to the custodian of goods.
• Step 6. After the payment of all the port dues by the importer, the custodian will release the
goods.

4. ARRIVAL OF VESSEL CONVEYANCE
(SEC 29)
• As per Section 29, the person-in-charge of vessel or Aircraft entering India from any place outside India shall
not allow or permit the vessel or aircraft to call or land at any place other than a custom port or airport, as
the case may be.
• This is to be noted that Section 29 makes provisions only for goods imported in vessels and aircraft. It does
not make any provisions for goods imported by vessel (i.e. through Land route) But still the Person-in-charge
of vehicle will ensure that while carrying the goods in vehicle he comes to the land custom station only
because any failure on his part in this regard shall render the goods liable to be confiscated under section
111.
• But if the aircraft or vessel is compelled by accident, stress of weather or any other avoidable reason, it can
be landed at any other place, but the person-in-charge of such vessel or aircraft shall
• · immediately report the arrival of such vessel or landing of aircraft to the nearest Custom
• Officer or Officer in-charge of the nearest Police station;
• · Shall not allow to unload the goods carried in such vessel or aircraft or shall not allow any of the crew
member or passenger to depart from the vicinity of the vessel/ aircraft without the permission of such
officer. However, if the departure or removal is necessary for the reason of health, safety or prevention of
life or property then it shall be allowed

5. FILING OF IMPORT GENERAL MANIFEST (SEC 30)
• Import General Manifest is also known as Cargo Declaration. It is a document which contain the
details of the importer, place of import and detail of the goods imported i.e. it answers the
questions as to who is going to receive what and where?
• Person-in-charge of aircraft or vessel carrying imported goods or the import agent shall file
Import Manifest to the Proper officer before the arrival of such aircraft or vessel. Whereas, if the
goods are imported through vessel then person-in-charge shall file Import Report in the
prescribed format within
• 12 hours of the arrival of the vessel to Proper officer.
• Points to be noted:
• The Import General Manifest shall be filed electronically through Agent’s or Branch Office in
India.
• If the IGM/ IR is not filed within stipulated time, then it may be filed belatedly if the proper
office is satisfied that there was sufficient reason for such delay.
• If the Proper officer is satisfied that IGM/ IR is incorrect or incomplete and there was not
• fraudulent intention, then he may permit it to be amended or supplemented.

6. ENTRY INWARD (SEC 31)
Entry Inward is the permission given by the proper officer for unloading of
goods. It is to be noted that there is no need of unloading permission in case
the goods are imported through vehicle or aircraft. Entry inward is required
only when the goods are imported through vessel i.e. through water route.
• EXCEPTIONS: Entry Inward shall not be required in the unloading of:
• · Baggage accompanying a passenger or crew member
• · Mail bags
• · Perishable goods
• · Hazardous goods
• · Animals

7. Points to be noted while unloading of imported
goods
· Only that goods are allowed to be unloaded which are mentioned in Cargo
Declaration (Sec32)
• Goods are unloaded only on approved places (Sec 33)
• Goods are to be unloaded under the supervision of Custom officer (Sec 34)
• No imported goods shall be unloaded from conveyance
• On Sunday
• On any holiday observed by custom department
• On any other day after the working hours except payment on prescribed fees (
known as
• “Merchant overtime fees”) (Sec 36)
• The above provisions were related to the importation of goods. Now we will see
how the importer remove the goods from the port for home consumption.

8. Feel free to connect with us for
any query
• 9990694230
• gauravdelhirav@gmail.com
• www.csgauravsharma.com