Customs Import Details

8

Click here to load reader

description

ASTERICK, SCORE CARD.

Transcript of Customs Import Details

Page 1: Customs Import Details

25/12/14 12:37 pmBluedart Express ltd /Customs/Import

Page 1 of 8https://www.bluedart.com/imports.html

Home | Corporate Profile | Service Guide | E-business Solutions | Careers | Contact us | FAQs | Search | Disclaimer | Site map

Enter your :

Waybill Ref no

For multiple queriesuse commas (,)eg: 321119864,321119865, or click here for alternative track tool

How to track

LoginRegistration

Customs & RegulatoryCustoms | Regulatory | Banned Commodities | Dangerous Goods

Customs

Country Information-India (IMPORT)

For all customs enquiries, you may Contact Us.

The following are guidelines to assist you in completing customsformalities for your international shipments. The data is correct tothe best of our knowledge. However, Blue Dart Express Limitedwill not be responsible for any omissions or changes in proceduresat the time of shipment.

The Customs procedures given below pertain to:

1.Courier-on-Board (COB) Imports.2.Imports: Consolidation

Courier-on-Board (COB) ImportsTo enable speedy clearance of loads, the Courier ImportsRegulation 87/98 (formerly known as 35/95) was introduced bythe Government of India. This regulation stipulates that:

The Courier company be an authorised courier, registered withthe customs and bound by certain requisite obligations. The Courier shipments arrive at the Passenger Terminal. The Courier shipments are broken up into the followingcategories:

I DocumentsII Gifts and Samples(Up to the value of Indian Rupees 10,000/=).III All other shipments.

Introduction Customs Assessment Customs Clearance Hours Goods Prohibited forCarriage into India on theCOB Mode

Detained Shipments

I DocumentsDocuments are cleared through customs on arrival. They arepassed through X-ray machines and cleared immediately.

Non-documents that are classified as documents may be subjectto fines and penalties imposed by customs for mis-declaration.

Given below is a general classification of Documents:

ACCOUNTINGDOCUMENTS

AIRLINETICKETS(issued)

ANALYSIS REPORTS

APPLICATIONFORMS

ANNUAL REPORTS ARTWORK

BANK STATEMENTS BID QUOTATIONS BILLS OF SALEBIRTHCERTIFICATES

BLANK FORMS BLUEPRINTS

LogisticsE-commerce initiativesShippingBillingSchedule a pickupTrack Tools

RegulatoryDomestic

International-Export

International-Import

Banned Commodities

Dangerous Goods

Fuel Surcharge

Page 2: Customs Import Details

25/12/14 12:37 pmBluedart Express ltd /Customs/Import

Page 2 of 8https://www.bluedart.com/imports.html

CERTIFICATESBONDS BUDGET

STATEMENTS/REPORTSBUSINESS-CORRESPONDENCE

CHEQUES CLAIM FILES CLOSINGSTATEMENTS

CONFERENCEREPORTS

CONTRACTS COST ESTIMATES

MANUSCRIPTS MARRIAGE-CERTIFICATES

MEDICAL RECORDS

MEMORANDA OFFICE RECORDS OPERATING-AGREEMENTS

PATENTAGREEMENTS

PERMITS PHOTOCOPIES

PRICE LISTS PROPOSALS PROSPECTUSPURCHASEORDERS

QUOTATIONS RESUMES

SALESAGREEMENTS

SALES REPORTS SHIPPINGDOCUMENTS

STATISTICAL DATA STOCK INFORMATION TAX PAPERSTRADECONFIRMATION

TRANSCRIPTS TRAVEL AGENDA

TRAVELPROPOSALS

WARRANTY DEEDS PHOTOCOPIES

II Gifts and Samples

The Courier Imports Regulations permit Duty Free clearance ofGifts and Samples valued up to Indian Rupees 10,000/=.

Important Note:The value limit of Rs: 10,000/= should be theACTUAL MARKET VALUE OF THE SHIPMENT i.e. the price at whichthe goods would be sold in the market place. Customs reserve theright to adjudicate correct market values and, in such cases, Dutywould be levied on the shipments regardless of the value declaredby the Shipper.

Shipments are opened and checked at random during customsclearance. Shipments may be required to be detained at customsfor further paperwork or valuation purposes.

III All other shipments

IntroductionShipments must be accompanied by a 'printed' CommercialInvoice that should declare the Actual Market Value of the Goods.Customs reserve the right to adjudicate correct market values andDuty would be levied on such re-assessed 'fair value'.

It is in the interest of the Shipper and the Consignee to declarethe correct value of the goods. Values declared for customspurposes only, values wrongly declared, etc. would result inshipments being detained and the consignee being asked toproduce Catalogues, Technical write-ups or Manufacturer's PriceLists, which would result in clearance delays.

Every package is opened and examined by customs. Shipmentsmay be required to be detained at customs for further paperworkor valuation purposes.

Shipments that are detained are submitted to the ExpressIndustry Council Warehouse, which is a customs bonded

Page 3: Customs Import Details

25/12/14 12:37 pmBluedart Express ltd /Customs/Import

Page 3 of 8https://www.bluedart.com/imports.html

Industry Council Warehouse, which is a customs bondedwarehouse, and a Detention Note is issued for each detainedshipment.

Customs AssessmentAll import shipments are assessed by customs on a CIF (Cost,Insurance and Freight) basis only.

FOB (Free On Board): Where values are declared on an FOBbasis (or nothing declared), 20% towards Freight Cost and1.125% towards insurance cost is added to the value declared,to arrive at the CIF cost. C&F (Cost and Freight): Where values are declared on a C&Fbasis, 1.125% Insurance Cost is added to the C&F Value toarrive at the CIF Cost.

In addition to the above, for all import shipments, 1% of theCIF value is added towards Landing Charges. All assessmentsare done on the CIF Cost Plus 1% Landing Charges.

Customs may adjudicate 'fair value' of a shipment based oninformation that they have, in case they feel that the valuedeclared by the Shipper is incorrect. Duty would be levied onsuch fair value.

Customs Clearance HoursClearance of all Samples, Gifts, Packages is undertaken bycustoms during the normal working hours i.e. between 1030 hoursto 1700 hours only. Every second Saturday of the month isobserved as a holiday, and customs do not work on Sundays.

Goods Prohibited for carriage into India on the COB Mode Precious Metals - Gold, Silver etc. Gems and Jewellery All items that require testing by regulatory authorities (such asChemicals, Powders, Liquids etc.). Plants and parts thereof. Animals and parts thereof. Currency in any denomination or form (unused stamps,activated credit/debit card, unused activated traveller cheques,etc. Individual packages weighing over 70 kgs each. Maps indicating incorrect boundaries of India. Perishables.

Prohibited items when imported into India by the COB mode couldresult in:

Customs permitting clearance subject to levy of fines andpenalties on the consignee as well as the authorised courier. Customs confiscating the shipment in addition to levy of finesand penalties.

Detained ShipmentsThe following shipments are generally detained by customs for thereasons given below:

Prescription Drugs Pharmaceuticals For Valuation Purposes 100% Export Oriented Unit, Export Processing Zone, SoftwareTechnology Park Requirement of Duty Exemption Certificate Import Licence Proof of Bonafide Exporter

Page 4: Customs Import Details

25/12/14 12:37 pmBluedart Express ltd /Customs/Import

Page 4 of 8https://www.bluedart.com/imports.html

Proof of Bonafide Exporter Feature Films Prohibited Items Repair and Return Regular Bill of Entry

Prescription DrugsAll prescription drugs/medication for 'personal use' must beaccompanied by a prescription of a registered medicalpractitioner and must have the correct value declared. Thereare many drugs termed as LIFE SAVING DRUGS - some fallingunder List 3 of the customs tariff 2002-03 which attract duty of26.67% and others under List 4 of the Customs tariff 2002-03which attract NIL duty.

Consignees wishing to avail of Duty Exemptions of other thanlisted Life Saving Drugs must approach the Director GeneralHealth Services and obtain Duty Exemption Certificate prior toimport.

All prescription drugs require to be first cleared by theAssistant Drug Commissioner of Customs. A Doctor'sprescription is essential. Once the 'No Objection Certificate' isobtained, the shipment is presented to Customs for valuationand clearance.

The commercial invoice depicting the correct name of the drug,as well as the correct value, would ensure immediateclearance, after obtaining the 'No Objection Certificate" fromthe Assistant Drug Commissioner. Customs reserve the right todemand the supplier's bills or price lists.

Pharmaceuticals Many pharmaceuticals/drugs may be required to be clearedthrough the Assistant Commissioner of Drugs by providingForm 10/Form 11 which are a form of Import Licence. This is

generally required for consignees who are pharmaceuticalcompanies. Once these forms are provided, the shipmentwould be cleared through Customs, subject to valuation andlevy of Duty, where applicable.

For Valuation PurposesShipments not accompanied by a Commercial Invoice depictingthe actual market value of the goods, or where customs haveany concern regarding the value declared, would be detained.Such shipments can only be cleared through customs uponproduction of the following by the consignee:

Commercial Invoice

CatalogueManufacturer's Price ListTechnical Write Up

To ensure speedy clearance of the shipment, it is in theinterest of the Shipper and Consignee to ensure correct valuesare declared at all times, and catalogues of the itemsaccompany the consignment.

Page 5: Customs Import Details

25/12/14 12:37 pmBluedart Express ltd /Customs/Import

Page 5 of 8https://www.bluedart.com/imports.html

100% Export Oriented Unit, Export Processing Zone,Software Technology ParkImporters situated in Export Processing Zones or SoftwareTechnology Parks, or those companies deemed as ExportOriented Units, are granted the benefit of Duty Free Imports.

For shipments destined to such importers, it is mandatory forShippers to ensure that the status of the importer is clearlydeclared on the air waybill as well as on the CommercialInvoice. Otherwise, such shipments may be treated as normal,dutiable shipments.

For shipments detained by customs, importers are required tocustoms clear through their own service providers and fulfil thenecessary customs obligations. Customs do permittranshipment of such shipments to other International CustomsAirports in India. The consignee is required to appoint aregistered customs house agent (customs broker), who wouldhave to file a regular bill of entry for imports, to undertakesuch clearance.

Requirement of Duty Exemption CertificateCertain importers may avail of Clearance of shipments underconcessional rate of duty subject to provision of a DutyExemption Certificate along with an Essentiality Certificate.Such importers are:

Government Organisations

Recognised Universities and Research InstitutesCharitable OrganisationsRecognised Hospitals

Shipments of such importers are detained at customs and canonly be cleared against submission of the Duty ExemptionCertificate by the Consignee.

Import LicenceCertain items fall under the list of Restricted Items that requireclearance under a Special Import Licence (SIL).

A SIL is freely available and can be purchased in the openmarket by any importer for clearance of shipments.

Such shipments can be cleared:

Against an Import Licence, in which case the Consigneeis required to appoint a customs house agent to file aregular bill of entry for imports for clearance. All extracosts are to be borne by the Consignee.Against payment of a penalty/fine in lieu of an ImportLicence. In such a case, the Consignee is required towrite to the customs authorities requesting foradjudication in lieu of an Import Licence.

Proof of Bonafide ExporterExporters who import into India items such as labels andhangtags used in the manufacture of exports, are exempted

Page 6: Customs Import Details

25/12/14 12:37 pmBluedart Express ltd /Customs/Import

Page 6 of 8https://www.bluedart.com/imports.html

hangtags used in the manufacture of exports, are exemptedfrom payment of Customs Duty. Such shipments may bedetained by customs who may request for proof of being abonafide exporter or proof of export orders, etc.

Generally such shipments are permitted Duty Free clearancesagainst submission of a notarised copy of a valid registrationcum membership certificate of an Export Council.

Feature FilmsAll feature films, in any language, must be accompanied by aCommercial Invoice that should depict the length of the filmand a brief synopsis. Such shipments would be detained bycustoms and clearance only permitted against a No ObjectionCertificate from the Censor Board.

Videos and other such goods, containing training material, canbe cleared through customs against a declaration from theShipper giving all details of the content, length of the tape,etc.

Customs reserve the right to view such items to verify thecontents.

Prohibited ItemsItems prohibited for import into India by the Courier-on-Board(COB) mode, may be permitted for clearance against levy ofpenalty/fine subject to the following:

Chemicals and items that require testing: Clearance may be permitted against a regular bill ofentry for imports that can only be undertaken by acustoms house agent.This would mean that the consignee would have to appoint a customs houseagent for the clearance, and correct valuation papersand a chemical analysis report would also be required.

Precious Metals, Gems and Jewellery: Clearance may be permitted against a regular bill ofentry for imports that can only be undertaken by acustoms house agent.The Consignee is required toappoint a customs house agent for the clearance, whichinvolves customs examination at the Diamond PlazaCargo Complex, and assessment and valuation at theCourier Terminal. This procedure can only be performedby a customs house agent and not by a registeredcourier.

Important Note: Blue Dart Express Limited does not carryprecious metals, gems and jewellery on its domestic network.

Repair and ReturnItems exported from India for repairs and imported aftercompletion of repair, are levied Duty on:

To-and-fro Freight CostInsurance Cost

Page 7: Customs Import Details

25/12/14 12:37 pmBluedart Express ltd /Customs/Import

Page 7 of 8https://www.bluedart.com/imports.html

Insurance CostRepair Cost

Such items must be accompanied by a Commercial Invoicethat must clearly state the words "Repair and Return" and therepair cost.

These items would be detained at customs and the Consigneeis required to submit export documentation in the form of theoriginal export shipping bill as well as the original customs-attested export invoice. Repair and Return benefit would onlybe granted if the identity of the goods exported is establishedto be the same as the goods imported after repair i.e. theserial and part numbers of the item must tally and must be

stated on both the export and import documentation.

Regular Bill of EntryThe Courier Import Regulations provide for the customs officerto reserve the right to detain any shipment for clearanceagainst a regular bill of entry.

Generally, such shipments are those that require clearanceagainst an Import Licence, as well as shipments where thevalue is more than Indian Rupees 1,00,000/=. All shipmentshaving this value or more require the importer to submit theExchange Control Copy of the regular bill of entry to theReserve Bank of India at the time of making remittance of thecost of goods to the overseas supplier.

These shipments can only be cleared through customs by filingof a regular bill of entry by a customs house agent, and cannotbe cleared against a courier bill of entry.

Blue Dart Express Limited can offer the services of SkylineInternational, a reputable customs house agent located atMumbai, to Consignees wishing to appoint a customs houseagent. The cost for these services is to be negotiated directlybetween the Consignee and Skyline International. SkylineInternational has reserved the right to refuse acceptance forclearance of any shipment without allocating any reason to doso.

Imports ConsolidationConcorde Air Logistics Limited is Blue Dart Express Limited'sdesignated agent for receiving import consolidations.

Consolidated shipments for various destinations across India arereceived at Mumbai, consigned to Concorde International. Onreceipt of the shipment, Concorde International sends a CargoArrival Notice to the consignee, and would await any of thefollowing instructions:

Transhipment of the shipment to international customs airportsin India. If the Consignee requires this facility, the consignmentis transhipped for self-clearance by the Consignee. Clearance at Mumbai by the Consignee's own customs houseagent. In this case, the Delivery Order and documentationwould be handed over to the appointed agent for clearance. Clearance by Concorde Air Logistics Limited at Mumbai, andreforwarding thereafter to the final destination. Additionalcharges would apply for this service, subject to the customs

Page 8: Customs Import Details

25/12/14 12:37 pmBluedart Express ltd /Customs/Import

Page 8 of 8https://www.bluedart.com/imports.html

charges would apply for this service, subject to the customsdocumentation involved.

TopHome | Corporate Profile | Service Guide | E-business Solutions | Careers | Contact us | FAQs | Search | Disclaimer | Site map

Blue Dart Express Limited is the registered proprietor of the trade mark "BLUE DART".This site is protected by copyright and trade mark laws.