Jan 30, 2020 - 07:21 PM
There may have bilateral import-export agreements between governments of different countries. Imports and exports from such countries may have exemptions on documentation for export and import clearance.
However, there are legal documents, common documents and specific documents on the commodity basis required to complete import customs procedures.
Bill of Entry:
Bill of entry is one of the major import document for import customs clearance. As explained previously, the Bill of Entry is the legal document to be filed by CHA or Importer duly signed. Bill of Entry is one of the indicators of ‘total outward remittance of the country’ regulated by the Reserve Bank and Customs department. The bill of entry must be filed within thirty days of the arrival of goods at a customs location.
Bill of Lading / Airway bill:
BL/AWB is one of the documents required for import customs clearance.
Bill of lading under sea shipment or Airway bill under air shipment is the carrier’s document required to be submitted with customs for import customs clearance purpose. Bill of lading or Airway bill issued by carrier provides the details of cargo with terms of delivery.
As mentioned above, import license may be required as one of the documents for import customs clearance procedures and formalities under specific products. This license may be mandatory for importing specific goods as per the guidelines provided by the government.
An insurance certificate is one of the documents required for import customs clearance procedures. Insurance certificate is a supporting document against importer’s declaration on terms of delivery. Insurance certificate under import shipment helps customs authorities to verify, whether selling price includes insurance or not. This is required to find the assessable value which determines import duty amount.
Purchase order/Letter of Credit:
The purchase order is one of the documents required for import customs clearance. A purchase order reflects almost all terms and conditions of sale contract which enables the customs official to confirm on value assessment.
Test report if any:
The customs officials may not be able to identify the quality of goods imported. In order to assess the value of such goods, customs officials may draw a sample of such imported goods and arrange to send for testing to government authorized laboratories.
Since various types of commodities are imported from different countries, a complete list of documents for import customs clearance procedures can not be provided. Moreover, different countries have their own policies in turn different procedures and formalities for import clearance. Each product under import and export is classified under a code number accepted globally which is called ITC number.
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