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Functional Procedure of Custom Clearance

FUNCTIONAL PROCEDURE OF CUSTOM CLEARANCE

A PRO!ECT REPORT SU"MITTED "# SULA"$ MA$ETA %&'&'() AMIN PATTANI %&'*&&) "ATC$ + ,&&'-,&*& TO DIRECTOR %P.DM) In /artial fulfillment of t0e re1uirements of Tolani Institute of Mana2ement Studies3 Adi/ur For t0e a4ard of t0e de2ree of Post .raduate Di/loma in Mana2ement

TOLANI INSTITUTE OF MANA.EMENT STUDIES ADIPUR + 56&,&7 !UL# - ,&&8


TOLANI INSTITUTE OF MANAGEMENT STUDIES 1

Functional Procedure of Custom Clearance

AC9NO:LED.EMENT
We are very thankful to Tolani Institute of Management Studies who give us such opportunity to work out for project on foreign trade. We also express our gratitude to Mr. Apurva Maheta for his precious help during the entire course. We are very thankful to all employees of Shakti orwarders !vt. "td.# $andhidham for supporting and providing us the necessary knowledge that would help in our future %uests. &uring our training period# we have not only learnt the standard 'ustom 'learance procedure (ut also learned a(out other aspects of for running the shipping departments smoothly. The various department of the organi)ation work in close co*ordination with each other in order to achieve a common end. We would also like to thanks Mr. Suresh Maheta# Mr. +ajesh ,aiyer# Mr. !aresh chaturvedi# Mr.&harmesh# Mr. Manoj for their guidance which help us to complete our project. -nce again we heartly thankful to Shakti orwarders !vt. "td who help us in making a project of procedure of custom clearance for import and export and gives us an opportunity to learn under kind guidance and learning environment.

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Functional Procedure of Custom Clearance

PREFACE
We know that training is for the development and enhancement of the knowledge in particular fields. It can never (e possi(le to make a mark in today.s competitive era only with theoretical knowledge when industries are developing at glo(al level# practical knowledge of administration and management of (usiness is very important. /ence# practical study is of great importance to !$&M student. With a view to expand the (oundaries of thinking# we have undergone 0 rd S1M T+AI,I,$ at S0a;ti For4arders P<t= Ltd= we have made a deli(erate to collect the re%uired information and fulfill training o(jective.

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Functional Procedure of Custom Clearance

E>ECUTI?E SUMMR#
As a partial fulfillment of !$&M all students are re%uired to undergo training for 0 months. With respect to that this we have prepared this project report on Functional Procedure of Custom Clearance .and0id0am= We have selected this topic to know a(out the custom process. This report also tells a(out present scenario of Indian shipping and also tells a(out development in shipping in $ujarat. Another o(jective is to know &ocumentation process done (y '/A 2'learing /ouse Agent3 to clear the goods from '4ST-M. -ur secondary o(jective is to know the relation (etween '/A and importer as well as exporter. The report also descri(es that why shipping line invest their amount to purchase ship and type of ship for transportation of goods. This report also tells that as that how to calculate the &4T5 on import*export goods. We also descri(e that which &ocuments are useful for '/A# IM!-+T1+ and 16!-+T1+. undertaken at S0a;ti For4arders P<t= Ltd=3

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Functional Procedure of Custom Clearance

O"!ECTI?E OF T$E STUD#


To know the present scenario in Indian shipping line. To know the relation (etween the '/A and exporter as well as importer. To know the documentation process done (y the '/A. To know the future of Indian shipping.

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Functional Procedure of Custom Clearance

CONTENTS
Descri/tion Acknowledgement !reface 1xecutive Summary -(jective of the Study "ist of ta(les "ist of figures A(stract <. Introduction <.< !roject <.0 Industry <.7. 'ompany 0. Methodology 7. &ata 'ollection and 1xplanation 7.< 1xport 7.0 Import 8. +ecommendations 9. 'onclusion Appendices @i(liography Pa2e No= 0 7 8 9 : ; = = <> 0: 0= 7> 7> 8? 98 99 9? 9?

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Functional Procedure of Custom Clearance

LIST OF TA"LES
Sr No= < 0 7 Ta@le Title !erformance of Major !orts $rowth of state $&! "argest !ort (y State Pa2e No= <7 <7 <7

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Functional Procedure of Custom Clearance

LIST OF FI.URES
Sr No= < 0 7 Ta@le Title !orts of $ujarat @reak 4p of 'ommodities /andled at Major !orts orecast for 'ontainer !ort 'apacity Pa2e No= << 07 08

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Functional Procedure of Custom Clearance

*= INTRODUCTION *=* ProAectB


In view of the rapidly and constantly changing (usiness environment glo(ally and fast evolving trade and commerce scenario in India vis*A*vis glo(al market# there is increasing re%uirement of relia(le and dependa(le integrated logistics solutions providers who can provide comprehensive# professional and dependa(le logistics support to the industry# keeping the same in mind and with the vision to provide %uality and professional comprehensive logistics solutions to the international B domestic trade. In the development of any country.s economy# exports play a crucial role. 1xport is the most important aspect of earning foreign exchange. A country should have to (e e%uipped with natural resources# so that it can sell these resources into the international market. With the opening up of the Indian economy# the international trade has (een increased significantly as there are less restriction on exports and imports. More and more multinationals are registering their entry into the Indian market. The imported products are now in well reach of Indian customers. The living standard has (een improved. This results in su(stantial amount of growth in (oth exports and imports. The procedure of (oth the exports and imports are time consuming and complicated. In this regard there are several logistic companies and custom house agents providing their services on the (ehalf of the exporters and importers to facilitate the trade (etween them. These custom house agents and logistics companies take over the responsi(ility of sending the goods from the exporter.s premises to the importer premises# which also includes the most important aspect of custom clearance. Shakti orwarders !vt. "td. is a leading name for custom clearance. -ver the years they have operated smoothly with their wide spectrum of personali)ed services.

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Functional Procedure of Custom Clearance *=, IndustrCB

Indian s0i//in2 scenarioB


India has <0 major ports and <;9 minorCintermediate ports. -ver => percent (y volume and :> percent (y value of India.s overseas trade# aggregate of exports and imports# is carried out through maritime transport along its :?<: km long coast line. India has the largest merchant shipping fleet among the developing countries and its merchant shipping fleet ranks <;th in the world# in terms of fleet si)e. Another silver lining is the average age of the India.s merchant shipping fleet is only <0.: years as compared to the international average of <: years .(ut# India.s share# sadly# constitutes only <.89D of the world.s cargo carrying capacity. As on April <# 0>>9# India has a total of ?;? ships comprising ;.>< Million $ross Tonnage 2$T3 and <7.0; Million &ead Weight Tonnage 2&WT3. The shipping corporation of India 2S'I3# the country.s largest carrier# owns and manages ;0 ships with 0.98 million $T and accounts for 8> percent of national tonnage. India is also among the few countries that offer fair and free competition to all shipping companies for o(taining cargo. There is no cargo reservation policy in India. Indian shipping has remained a deferred su(ject till independence. -nly after independence# the development of shipping has attracted the state policy. The su(ject of shipping# in the (eginning# has (een dealt with (y the ministry of commerce# till <=8= and su(se%uently# in <=9<# it has (een shifted to the ministry of transport and shipping. In <=8:# the government of India has announced the national policy on shipping# aiming at the total development of the industry. In order to accelerate the developmental efforts# the necessity for a centrali)ed administrative organi)ation has (een felt. Accordingly in Septem(er necessity for a centrali)ed administrative organi)ation has (een felt. Accordingly in Septem(er <=8=# the directorate general of shipping with its head%uarters at @om(ay has (een esta(lished with the o(jectives of promotion and development of Indian shipping industry.

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Functional Procedure of Custom Clearance

Introduction to .uAarat /ortB Ports of Gu !r!t

Along the <?>> kms. of coastline of $ujarat# there are 8< ports# of which Eandla is a major port. -ut of remaining 8> ports# << are intermediate ports and 0= are minor ports under the control of $ujarat maritime (oard. $ujarat# situated on the western coast of India# is a principal maritime state endowed with favora(le strategic port locations. The prominence of $ujarat is (y virtue of having nearly <?>> kms long coastline# which accounts for <C7rd of the coastline of India and (eing the nearest maritime outlet to Middle 1ast# Africa and 1urope. In <==<# government of India initiated various economic# trade and industrial reforms# through the policy of li(erali)ation to enhance industrial and trading activities. The rationali)ation of import duties and stress on export promotion has seen imports increasing (y 08D and exports (y 09D. $ujarat state is one of those frontline states that can take up the policy of li(erali)ation and privati)ation announced (y the government of India through the process of glo(ali)ation.
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Functional Procedure of Custom Clearance $ujarat itself is experiencing a phenomenal interest in investments (oth from mega* industrial sectors within the country and also from top multi*national a(road. Investments to the tune of F7> (illion are already in the pipeline. rom an analysis of the present investments and those that are flowing in# one can perceive a particular trend which is manifesting itself * investments are converging in and around potential port sites. Investments of over +s.<?#>>> crores are taking place at /a)ira# +s.<9#>>> crores are planned at Garga# +s.0>#>>> crores are planned in areas near !ipavav and near Hamnagar port locations. The logic of locating these industries is rather clear# vi). The large (usiness houses want to import industrial raw*materials and want access to the international market through sea routes# which is definitely more via(le and feasi(le as against the surface transport or air transport. 1xport of salt and import of coal are other major potential cargo apart from the existing items of import and export. As indicated earlier# the massive spurt in industriali)ation also opens up scope for import of industrial raw materials and export of finished goods to the glo(al market through ports. The vast coastline of $ujarat# also offers tremendous potential for marine fisheries and su(se%uent processing and exports. -ver and a(ove this# any development in the hinterland state has a direct impact on $ujarat ports. In all over India# $ujarat ports are handling more cargo then other states and (y the year (y year cargo handling is increasing. rom the (elow data we can find that Eandla port is handling more cargo than all over India.

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Functional Procedure of Custom Clearance

In $ujarat# ports are playing major role for growth of state $&! 2$ross &omestic !roduct3 (elow are the figure for the year 0>>?*0>>:

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Functional Procedure of Custom Clearance

S0i//in2 Com/anCB
IShipping 'ompany is companies which invest his capital in purchase of ships and provide transport service through the sea to its customers is known as shipping company.J @asically the shipping companies provide services in two ways <. 0. T+AM! S/I!S "I,1+ S/I!S

Tram/ S0i/sBTramp ship or general trader# does not operate on a fixed sailing schedule# (ut merely trades in all parts of the world in search of cargo# primarily (ulk shipments. It is a chartered ship prepared to carry anything anywhere. Its cargoes include coal# grain# tim(er# sugar# ores# fertili)ers# etc like which are carried in complete shiploads. Tramp tankers are speciali)ed vessels. They may (e under charter or (e operated (y an industrial company# that is oil company# motor manufacturer# etc to suit their own individualCmarket needs.

Liner S0i/sB"iner ship operates on a fixed route (etween two ports or two series of ports. They operate on a regular scheduled service. They sail on scheduled datesCtimes whether they are full or not. The cost of using the service 2freight3 can (e %uoted from a fixed tariff. 'ontainer ships in deep sea trades and roe ship in the short sea trades feature prominently in this field.

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Functional Procedure of Custom Clearance

Different TC/es of S0i/sB<. 0. 7. 8. 9. ?. 'ontainer ships +oll*onCroll*off ships @reak*(ulk ships 'rude carries &ry*(ulk carriers $as carriers

Container S0i/B-

'ontainer ship is also known as a K@-6 S/I!. 'ontainer ships cater to only containeri)ed cargo and generally have cranes on (oard. They can store up to 8 tiers of containers (elow the main deck and up to 7 tiers a(ove deck.

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Functional Procedure of Custom Clearance Roll + on D Roll - off S0i/sB-

+oll*onCroll*of ships were created to accommodate cargo that was self propelled# such as automo(iles or trucks# or cargo that could (e wheeled into a ship# such as railroad cars. They are essentially floating garages. It takes long time to load such vehicles over the rail it is prefera(le to load them (y rolling them onto the ship. +oll*onC+oll*of ships therefore have a portion of their hull that opens up and acts as a ramp on which the vehicles are driven (efore (eing parked on the many decks of the ship and secured with chains. The hull opening is either on the side of the ship or on its stern 2rear3.This ship have an advantage in that speciali)ed lifting e%uipment is not re%uired# even for the heaviest of loads# since the cargo rolls under its own power or pulled (y a tractor.

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Functional Procedure of Custom Clearance "rea;-"ul; S0i/sB

@reak*(ulk cargo ships are multipurpose ships that can transport shipments of unusual si)es# uniti)ed on pallets# in (ags# or in crates. &ue to increasing role of +-+- 2+oll*onC+oll*off3 ships# container ships# (reak*(ulk ships share of international trade is decreasing. The advantage of (reak*(ulk ships is that they can call at just a(out any port to pick up different kinds of cargo loads# giving them a flexi(ility that container ships do not yet have. The main pro(lem with a (reak*(ulk ship stems from its la(or*intensive loading and unloading (ecause each unit of cargo handles separately.

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Functional Procedure of Custom Clearance Crude CarriersB-

'rude carriers are the (ulk ships dedicated to the transport of petroleum products# whether unrefined or refined# such as gasoline or diesel fuel. The crude carriers are also known as G"'' 2Gery "arge 'rude 'arriers3 and 4"'' 24ltra "arge 'rude 'arriers3. G"''s and 4"''s are such large ships that they can call on only a few ports in the worldL since their draft# when loaded# can reach 79 meters2<<9 feet3 they need very deep ports for (erthing.

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Functional Procedure of Custom Clearance DrC-"ul; CarriersB

&ry*(ulk carriers operate on the same (asis as oil tankers in that they are chartered for a whole voyage. &ry*(ulk ships have several holds in their hull# in which non*uniti)ed cargo is placed. &ry (ulk ships carry agricultural products# such as cereals# as well as coal# ores# scrap iron# dry chemicals# and other (ulk commodities. &ry*(ulk ships are generally small enough to fit through the !A,AMA 'A,A".

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Functional Procedure of Custom Clearance .as CarriersB

Another important (ulk trade is the transportation of "i%uefied ,atural $as 2",$3 and of "i%uefied !etroleum $as 2"!$3. These types of carriers have a very distinctive shape. These ships hold several spheres of compressed gasses# only part of which are visi(le a(ove their main deck. The ",$ and "!$ trades tend to (e slightly different than the average (ulk transport# as they are used in a particular trade for long periods of time# on long* term contracts*called time charter parties and therefore nearly have a sailing schedule# not unlike liner ships.

ContaineriEationB
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Functional Procedure of Custom Clearance K'ontaineri)ation.# the term very familiar to present day shipping industry is a completely unknown concept# a few decades (ack. Malcolm Mc"ean# owner of a huge trucking company in 4SA# who has first conceived the idea of containeri)ation (y transporting containers though Kideal*x. in <=9? and initiated a revolution in the history of shipping industry. @efore containeri)ation# cargo has to (e loaded first into the truck and later truck is to driven to the port# unload the goods at the port and them into the ship at the port. This has (een a cum(ersome process and# in conse%uence# consumed a lot of time. or completing the exercise# ships are detained in the port for a(out ten days for the entire process of unloading and loading. With the arrival of containeri)ation# shippers have started stuffing into containers# at their own place# and containers are (rought to the container yard 2inland container depot3 for shipment. This process has greatly facilitated in two# after unloading the containers and loading them again into the ship. The process of containeri)ation has decongested the ports that are heavily crowded. Shipping is truly the lynchpin of glo(al economy and international trade. More than =>D of world merchandise trade is carried (y sea and over 9>D of that volume is containeri)ed. In today.s era of glo(ali)ation# international trade has evolved to the level where almost no nation can (e self*sufficient and glo(al trade has fostered an interdependency and inter*connectivity (etween countries. Shipping has always provided the most cost*effective means of transportation over long distances and containeri)ation has played a crucial role in world maritime transport.

:0at is meant @C containeriEationF

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Functional Procedure of Custom Clearance 'ontaineri)ation is the practice of carrying goods in containers of uniform shape and si)e for shipping. Almost anything can (e stored in a container# (ut they are particularly useful for the transport of manufactured goods. It is a method of distri(ution of goods using containers. The use of containers has# indeed# facilitated carriage of goods using containers. The use of containers has# indeed# facilitated carriage of goods. 1xporters need to go to the seaport for export of goods. Instead the goods sent to inland container depotC container freight station for sending to the destination. Since <=9>s# containers have revolutioni)ed sea*(orne trade# and now carry around =>D of all manufactured goods (y sea. The transporters in developed countries have started making use of containeri)ation# early nowL developing countries have started making use of containeri)ation# early. ,ow# developing countries too are taking a greater advantage in using containers for transportation of goods. &ifferent countries are giving logistic support# giving the necessary (oost to improve the re%uired infrastructure to containeri)ation# for encouraging export industry. ContaineriEation is to contri@ute a@out ,,=GGH to total car2o @C ,&*&-**= The ro(ust growth of India.s manufacturing industry has pushed up India.s containeri)ation. India.s containeri)ation has over :>D of total exported cargo# and around 8>D imported cargo. The $overnment of India has pursued a policy of developing a num(er of Inland 'ontainer &epots and 'ontainer reight Stations to facilitate modal interchange and distri(ution of cargo and most importantly to avoid awkward customs procedures from the waterfront. 'ontaineri)ation at major ports of India contri(uted a(out <<D of total cargo handled at those ports in 0>>>*><L it increased to <?D in 0>>9*>? and is estimated to further increase to 00.:D (y 0><>* <<.

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Functional Procedure of Custom Clearance

C0allen2es Container /ort demand and ca/acitC im@alanceB


In view of the (uoyant glo(al merchandise trade scenario# container port demand has (een growing rapidly. $lo(ali)ation has spurted merchandise trade# which is ready for (ig stride. &uring the last four years# world container traffic has (een growing at over =.0D per annum# while container port capacity is growing at an average 8.9D per annum. There will (e re%uirement for additional port capacity to (e (uilt if the current trend and port utili)ation level is maintained (y 0><>. The projected glo(al container demand and container port capacity illustrates that there will (e a huge difference (etween container port demand and capacity in the next four to five years. This is one of the major challenges for glo(al container trade. 1xtra capacity should (e (uilt to meet the growing demand.

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Functional Procedure of Custom Clearance

TC/es of containers-B
There are different types of containers. The popular types areM
*= .eneral /ur/ose containers-B

There are the most common type of containers and are the ones with which most people are familiar. 1ach general*purpose container is fully closed and has width doors at one end for access. @oth li%uid and solid su(stances can (e loaded in these containers. @ased on length of the container# the container is generally known as a 0> ft container or 8> ft container# in practice. /a)ardous or dangerous cargo can not (e loaded into general*purpose containers.

,= Reefer containers %refri2erated) -B


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Functional Procedure of Custom Clearance These play an important role in South * Africa.s exports of perisha(le products# and are designed to carry cargoes at temperatures reading down to deep fro)en. electricity. 5= DrC @ul; containers-B These are (uilt especially for the carriage of dry powders and granular su(stances in (ulk. (= O/en to/Do/en sided containers-B These are (uilt for heavy and awkward pieces of cargo. These containers are ideal where height of the cargo is in excess of height of the standard general purpose containers. 7= Li1uid car2o containers-B These are ideal for (ulk li%uids# such as wine# fruit concentrates# vegeta(le oils# detergents and various other non*ha)ardous chemicals. @ulk li%uid (ags# designed to carry specific commodities# can fit into these containers. G= $an2er containers-B They are used for the shipment of garments on hangers. or refrigeration# they are fitted with electrical e%uipment for supply of necessary

Custom $ouse A2entB

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Functional Procedure of Custom Clearance I'ustom /ouse AgentJ means a person licensed# temporarily or otherwise# under the regulations made under su(*section 203 of section <8? of the 'ustoms Act# <=?0. A person is permitted to operate as a customs house agent# temporarily under regulation ;2<3 and permanently under regulation <># of the 'ustoms /ouse Agents "icensing +egulations# <=;8. The services rendered (y the custom house agent are not merely limited to the clearing of the import and export consignment. The '/A also renders the service of loadingCunloading of import or export goods fromCat the premises of the exporterCimporter# the packing# weighment# measurement of the export goods# the transportation of the export goods to the customs station or the import goods from the custom station to the importers premises# carrying out of various statutory and other formalities such as payment of expenses on account of de*stuffingC pelletisation terminal handling# fumigation# draw(ackC &11' processing# survey Camendment fees# dock fees# repairing and examination charges# landing and container charges# statutory la(our etc this expenses paid on (ehalf of importer and exporter. The '/A is ordinarily reim(ursed (y the importerC exporter for whom the a(ove services are rendered.

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Functional Procedure of Custom Clearance

COMPAN# PROFILEBShakti forwarders !vt. "td. formerly known as Shakti 1nterprise was esta(lished in <==0. A leading custom house agent# for import and export# Shakti orwarders has esta(lished its (asis at four different places across india. We have offices located at mum(ai# kandla# delhi and vapi.

MaAor items 0andled @C S0a;ti For4arders are as follo4sB


EI/ortsB sanitary ware# stainless steel utensils# readymade garments# soya# engineering goods# sesame seeds# groundnuts# rice# textiles etc. Im/ortsB non ferrous and ferrous metal scrap# consumer goods# soap raw material# chemicals# fa(rics# capital goods# ru((er products# dates# dry fruits# auto parts etc.

At $andhidham @ranch the estimate of 8>> containers per month in 0>>=.

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Functional Procedure of Custom Clearance

Mana2ement TeamB
Sr= No= < 0 7 8 9 DirectorJs Name M+. EIS/-+1 @. @/A$AT M+. !+A,AG @/A$AT M+. MA4"IE E. @/A$AT M+S. T1HA" MA4"IE @/A$AT M+. S/AI"1S/ @ @/A$AT Desi2nation &I+1'T-+ &I+1'T-+ &I+1'T-+ &I+1'T-+ &I+1'T-+

$ead office of S0a;ti For4arders P<t= Ltd=B


.and0id0am Om .uru S0a;ti Sector no* <# !lot no *8;C;# $ujarat 2kutchh3 - 7:>0><

"ranc0esB
Mum@ai !lot no*8:CA# "ittle Mala(ar hill# -pp. Sindhi $ymkhana# ,ear !olice 'howki# 'hem(ur# Mum(ai * 8>>>:< ?API OFFICEB S/AETI -+WA+&1+S !GT. "T&. AC0<;# $4,HA, $A+&1,S# $.I.&.'. GA!I N 7=?<=9 DEL$I OFFICE %NOIDA)B S/AETI -+WA+&1+S !GT. "T&. <0# <ST "--+# &/A+AM MA+E1T# ATTA# S1'T-+ 0:# ,-I&A N 0><7><

,= RESEARC$ MET$ODOLO.#B
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Functional Procedure of Custom Clearance +esearch as a term stand for Isystematic investigation towards increasing the sum of knowledgeJ +esearch Methodology is the methods involved in gathering meaningful data. The data which has (een collected from various sources can (e categori)ed into two fields mainlyM*

PrimarC dataB!rimary data collected through personal interview with the employee of the Shakti orwarders pvt. "td and we have initiated our research going through the whole step wise processes of its routine activities.

SecondarC dataBSecondary data is collected through some good articles of shipping times and some sites from internet.

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Functional Procedure of Custom Clearance

5= DATA COLLECTION AND E>PLANATION

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Functional Procedure of Custom Clearance

5=* E>PORT EI/ort /reliminariesB


In order to enter into export (usiness# certain preliminary steps have to (e taken (y every (usiness organi)ation. The setting up of an export firm is completed in two stages. They areM

A3

Esta@lis0in2 a @usiness firm-B

There are various formalities and registrations to (e made with different authorities (efore an exporter can enter into export (usiness and accept an export order. <3 Selection of name of the firm*M An entrepreneur can choose any name for the firm he wants to start. It is desira(le that the name of the firms indicates that the (usiness relates to exportCimport. 03 Approval to name of firm*M There is no need to o(tain prior approval of regional licensing authority of &$ T 2&irectorate $eneral of oreign Trade3 for the proposed name of (usiness firm. /owever# if the firm is planning to export readymade garments to any countryL approval from Apparel 1xport !romotion 'ouncil 2A1!'3 is re%uired. The entrepreneur has to apply to A1!' in the prescri(ed application form for the clearance of the name. -nce the name is approved# registration of firm in that name with A1!' is to (e made within a period of three months. After the registration is done# the firm would (ecome registered exporter. 73 +egistration of -rgani)ation*M The form of organi)ation can (e sole partnership# partnership firm under Indian partnership act# <=70 or join stock company registered under the companies act# <=9?. 83 -pening of @ank Account*M The firm or company has to open a (ank account with (ranch of a commercial (ank# authori)ed (y reserve (ank of India to deal in foreign exchange. The firm may re%uire pre and post shipment finance for its (usiness.

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Functional Procedure of Custom Clearance 93 -(taining !ermanent Account ,um(er*M export income is su(ject to a num(er of exemptions and deductions under the income tax act. account num(er from the income tax authority. ?3 +egistration with Sales Tax Authorities*M exporter need not pay sales tax while making purchases meant for export. @ut for availing the (enefit# firm has to register with sales tax authorities and secure sales tax num(er. or claiming those exemptions and deductions# it is necessary for every exporter to o(tain permanent

@3

O@tainin2 t0e im/orter-eI/orter code num@er -B

This is re%uired for completing other registrations. <. Importer * 1xporter 'ode ,um(er 2I1'3*M ,o export or import transaction can (e made without o(taining an importer*exporter code num(er. I1' num(er is a pre*condition for exports from and imports into India. I1' num(er entitles to import or export any item of non*prohi(ited goods. This code num(er is made compulsory now. The registered Chead office of the applicant shall make an application for grant of I1' num(er to the regional office of &$ T 2known as +egional "icensing Authority3# having territorial jurisdiction over the firm# along with the following documentsM profile of the exporterCimporter# demand draft from a (ank for rs.<>>> as fees# certificate from the (anker of the applicant# two copies of passport si)e of the applicant# declaration on applicant.s letterhead that there is no association of the applicant.s firm with caution listed firms. The licensing authority shall allot the I1' num(er in prescri(ed format. There is no expiry date for iec num(er. This num(er is invaria(ly used in all documents particularly in (ill of entry in case of imports and shipping (ill in case of exports. 0. +egistration 'um Mem(ership 'ertificate 2+'M'3 *M it is o(ligatory for every exporter to register with appropriate 1xport !romotion 'ouncil 21!'3 and o(tain registration cum mem(ership certificate. Any person applying for import or export license or any other (enefit under the current exim policy is re%uired to o(tain registration cum mem(ership certificate 2+'M'3. The (enefits provided in the current 16IM policy are availa(le only to those having

TOLANI INSTITUTE OF MANAGEMENT STUDIES 32

Functional Procedure of Custom Clearance valid +'M' with the receipt of the certificate the exporter will (e known as I+egistered 1xporterJ 7. +egistration with 1xport 'redit and $uarantee 'orporation 21'$'3*M the exporter should also register with export credit and guarantee corporation of India 21'$'3 in order to secure export payments against political and commercial risks. It also helps to get financial assistance from commercial (anks and other financial organi)ation. 8. +egistration with other authorities *: it is desira(le for the exporters to (ecome mem(ers of local cham(er of commerce# productivity council or any other trade promotion organi)ation recogni)ed (y the ministry of commerce or industry. "ocal mem(ership helps the exporters in different ways# including in o(taining certificate of origin# which is vital for exporter to certain countries. 9. +egistration for (usiness identification num(er 2@I,3*: the exporters have to o(tain pan (ased @usiness Identification ,um(er 2@I,3 from &$ T 2&irector $eneral oreign Trade3 prior to filling for custom clearance of export goods. !urpose of (in is to (ring a common identification num(er to all persons dealing with various regulatory agencies such as custom department# central excise etc. ?. 1xport "icensing *M many items of goods are free for exports without o(taining any license# if they do not fall in the negative list. The negative list consist of goods the import or export of which is prohi(ited# restricted or canali)ed. !rohi(ited items*M these items can not (e exported or imported. These items include wild life# exotic (irds# wood and wood products in the form of logs# tim(er# pulp and charcoal. +estricted items *M these are the items# export or import of which is restricted through license. They can (e imported or exported only in accordance with the regulations governing in this (ehalf. 'anali)ed items *M goods which are canali)ed can (e imported or exported through the canali)ing agency# specified in the negative list.

TOLANI INSTITUTE OF MANAGEMENT STUDIES 33

Functional Procedure of Custom Clearance So it is necessary for the exporter to check the nature of the item (efore he enters into the contract or even makes efforts to secure the export order. ,eedless to add# the items of export agreed upon should not (e fall in the negativeC (anned list.

EI/orterKs incenti<es L dra4@ac;B Incenti<es L facilitiesB


Advance license *M inputs re%uired for manufacturing export products can (e imported without payment of custom duty under advance license. Since the raw materials can (e imported (efore exports of final product# the license issued for this purpose is called Iadvance licensesJ. An advance license is issued under duty exemption scheme to allow import of inputs# which are physically incorporated in the export product. &uty free replenishment certificate 2& +'3M* & +' is issued to a merchant exporter or manufacturer exporter for the duty free import of inputs such as raw materials# components# intermediates# consuma(les# spare parts# including packing materials to (e used for export production. Such license is given su(ject of the fulfillment of time (ound export o(ligation. &uty entitlement pass(ook scheme 2&1!@3 M* under the &1!@ scheme# an exporter may apply for credit as a specified percentage of fo( value of exports# made in freely converti(le currency. The credit shall (e availa(le against such export products and at such rates as may (e specified (y the director general of foreign trade 2&$ T3 (y way of pu(lic notice issued in this (ehalf# for import of raw materials# intermediates# components# parts# packaging materials# etc. 1xport promotion capital goods scheme 21!'$3 M* 1!'$ scheme was introduced (y the 16IM policy of <==0*=: in order to ena(le manufacturer exporter to import machinery and other capital goods for export production at confessional or no customs duties at all. This facility is su(ject to export o(ligation# i.e.# the exporter is re%uired to guarantee exports of certain minimum value# which is in multiple of tit<e value of capital goods imported.

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Functional Procedure of Custom Clearance

E>PORT PROCEDURE

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Functional Procedure of Custom Clearance

The different steps involved in export department are as followsM

Ste/ *B
1xporter sends the following document to Shakti orwarderM "etter of creditM Assures exporter his payment promise to pay a seller 2(eneficiary3 upon receipt of goods (y a (uyer if certain conditions outlined in the letter have (een met. It is a method of payment for goods in the (uyer esta(lishes which his credit with a local (ank# clearly descri(ing the goods to (e purchased# the price# the documentation re%uired# and a time limit for completion of the transaction. 4pon receipt of documentation# the (ank is either paid (y the (uyer or takes title to the goods themselves and proceeds to transfer funds to the seller. TC/es of letter of credit 'lean letter of creditM negotiated against a clean draft without any documents &ocumentary letter of creditM documents specified in the letter of credit must accompany the draft +evoca(le letter of creditM can (e cancelled or revoked any time without the consent or notice to the (eneficiary Irrevoca(le letter of creditM cannot (e amended# revoked or modified (y the issuing (ank without the express consent of all parties concerned Thus the issuing (ank has definite undertaking to honor drafts drawn under that credit# provided that the conditions in letter of credit are met. 'onfirmed letter of creditM Issuing (ank sends letter of credit to the (ank located in (eneficiary.s country with a re%uest to add confirmation to the credit
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Functional Procedure of Custom Clearance 'onfirmation involves legal undertaking on the part of the confirming (ank that it will duly honor payment or acceptance on presentation of documents @ack to (ack letter of creditM S1'-,&A+5 '+1&ITM In favour of a domestic supplier. The original credit (acks the secondary credit and facilitates the purchase of goods from a local supplier (y the original (eneficiary of "C' +ed clause letter of creditM Allows exporter to withdraw a predetermined amount so that he is a(le to pay his suppliers and purchase relevant letter of credit !acking listM A list which shows num(er and kinds of packages (eing shipped# totals of gross# legal# and net weights of the packages# and marks and num(ers on the packages. The list may (e re%uested (y an importer or may (e re%uired (y an importing country to facilitate the clearance of goods through customs. InvoiceM -ne of the common to (oth international and domestic transactions is the (ill 2invoice3 that the exporter sends to the importer. /owever# the content of an international invoice is more complex and should (e prepared slightly differently for a foreign customer than for a domestic one.

Ste/ ,B
-n the (asis of invoice# Shakti orwarder preparing Annexure N A# Annexure N '# Annexure N & and S& 2 Statutory &eclaration orm 3 along with the invoice.

Ste/ 5B
Send these annexure to the custom house. The custom prepares the shipping (ill in four copies on the (asis of these annexure.

Ste/ (B
'ustom calculate the duty 2'1SS3 on the value of the goods. 4sing the Treasury 'hallan the duty can (e paid. 'argo can enter the port premises.
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Functional Procedure of Custom Clearance

Ste/7B
'ustom examined the cargo (y using the sample. 2'ustoms examined the cargo only after the duty is paid3 in case of more than one container in one @C" than A.' give some container no. randomly for examination and that container must (e de*stuff (y '/A.

Ste/ GM
The duplicate shipping (ill and wharf age duly paid is given to the container agent. The container agent hand over the duplicate shipping (ill to the vessel agent who is here uses it for the purpose of filling 1$M 21xport $eneral Manifest3. The container agent gives the wharf age form paid is given to the container agent grants the loading permission. 2@ut in case of the (reak (ulk cargo# the '/A itself su(mits the wharf age paid form to the port authority# so that loading can (e allowed in the vessel3.

Ste/ 6B
In the case of (reak (ulk# after loading the cargo the chief officer issues the mate receipt# on the (asis of which captain of the vessel issues the (ill of lading.

Ste/ 'B
@esides all the '/A sends the phytosanitary certificatesCpre inspection certificate to the exporter so that with all documents he can su(mit this to the (ank. In case of charter# after processing and shipment of the goods following documents are sent (ack (y the '/A to exporter.

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Functional Procedure of Custom Clearance

Full set of @ill of ladin2B or pre carriage is through ship the (ill prepared for export is called (ill of lading B if the shipment is (y air then the (ill prepared is called airway (ill. A (ill of lading is a very important document. It is issued (y the logistics service providers. It can (e well explained as a document issued (y a common carrier to a shipper that serves asM A receipt for the goods delivered to the carrier for shipment. A definition of the contract of carriage of the goods. A &ocument of Title to the goods descri(ed therein.

This document is generally not negotia(le unless consigned Oto order.O If we ask to the logistics companies than a @ill -f "ading is a product for them. They do the whole (usiness on the @ill of "ading. Increase in @ill of "ading shows increase in company.s turnover. "ill of Ladin23 On "oardB A (ill of lading acknowledging that the relative goods have (een received on (oard a specified vessel. "ill of Ladin23 OrderB It is a negotia(le (ill of lading. There are two typesM

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Functional Procedure of Custom Clearance A (ill drawn to the order of a foreign consignee# ena(ling him to endorse the (ill to a third party. A (ill of lading drawn to the order of the shipper and endorsed (y him either Oin (lankO or to a named consignee. The purpose of the latter (ill is to protect the shipper against the (uyerPs o(taining the merchandise (efore he has paid or accepted the relative draft. To get @C"# software 2Gisual Samudra3 is used. Garious details are entered in the software such as Gessel ,ame B ,um(er# 'onsignee# Shipper# ,otify Address# Quantity# ,o. of !ackages# !acking "ist 2&etails of Material3# 'ontainer ,o. etc. The invoice is given to the company (y the shipper. And a shipping (ill is generated in the customs clearance on the (asis of the invoice and packing list. The container is stuffed and the re%uired information is received from the port office# such as the container num(er# and the Gessel name and ,o. The details are entered in the Software 2Gisual Samudra3 also each @C" is given a manual entry if not computeri)ed. Than the details are entered in the software and the final print of the @C" is taken. In @C" there are two types. +eceipt for shipmentM If the shipper wants a receipt the shipper can get the receipt when the container is ready to load on a vessel. $"L + $ouse "ill of Ladin2 /@" N /ouse @ill of lading is made when the information is received for the port office. If the shipper wants a (ill (efore the loading of vessel on (oard# than /@" is provided. /@" is also sent to shipper for approval. M"L + Master "ill of Ladin2 M@"* Master @ill of lading is the final copy of @ill. It is given to the shipper it contains all the details of everything. The @ill is used to charge the fees from the shipper. It is only given after the container is loaded on to the vessel for sail.

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Functional Procedure of Custom Clearance ,ow if the freight charges are paid (y the exporter then (ill of lading is stamped as frei20t /re/aid B if the freight charges are to (e paid (y importer then (ill of lading is stamped as frei20t to /aC=

Co/C of Mate Recei/tB

Issued (y commanding officer of the ship that cargo has (een loaded to the ship name of the vessel# date of shipment# condition of cargo at the time of receipt# (erth# and description of packages. Mate receipt is handed over to the port authorities so that port dues are cleared (y the exporter. @ill of lading is issued (y the shipping company only after the mate.s receipt is su(mitted (y the exporter Self Declaration Form or . R FormB

4nder customs act# every exporter is re%uired to declare export value of shipment ad give an undertaking that export proceeds would (e reali)ed within a period of six months from the date of shipment or due date# which ever is earlier. If customs clearance for the shipment is made manually# declaration is made in $+ form# in duplicate. If the clearance is computeri)ed# S& form# in duplicate# is used in place of $+ form. Co/C of s0i//in2 @ill %tri/licate and 1uadru/licate)=

@ill is generated in the customs clearance on the (asis of The invoice is given to the company (y the shipper. And a shipping the invoice and packing list. When cargo is stuffed# inside the container# in our port office or at factory. The details are given to the corporate office documentation department via fax. The details as such received
TOLANI INSTITUTE OF MANAGEMENT STUDIES 41

Functional Procedure of Custom Clearance are feed in to software called Gisual Impex. Than# the details are sent via Ice gate link to the customs data(ase. In return# the customs allocate a shipping (ill num(er and print a shipping (ill in the port office which is to (e collected from the port office. urther# the procedure goes for carting and loading the cargo into the vessel.

Follo4in2 t0ree tC/es of s0i//in2 @ill 4it0 custom aut0orities &utia(le shipping (illM it is used in case of goods# which attract export duty may or may not (e entitled to duty draw(ack. It is printed on yellow paper. ree shipping (illM it is used in case of goods which neither attract any export duty nor entitled for duty draw(ack. It is printed on simple white paper. &raw(ack shipping (ill: it is used in case when refund of duties is allowed on the goods exported generally it is printed on green paper# (ut when the draw(ack claim is paid to a (ank# then it is printed on yellow paper. Certificate of ori2in=

A document provided (y the exporter.s cham(er of commerce that attests that the goods originated from the country in which exporter is located.

Documents su@mitted @C C$A to t0e customsB


Invoice. !acking list. Self &eclaration orm -r $r orm
TOLANI INSTITUTE OF MANAGEMENT STUDIES 42

Functional Procedure of Custom Clearance Acceptance of contract. "etter of credit. Quality 'ontrol 'ertificate.

Lists of documents re1uired to @e su@mitted @C t0e eI/orter to <arious aut0orities3 or2aniEations3 and a2encies=
*) To t0e custom aut0oritCB 'ommercial invoice $+ orm 2 -riginal and &uplicate 3 Shippers &eclaration orm 'opy of the 1xport 'ontract C"CcC1xport -rder Inspection certificate A+*8 orm 1xport "icense 1xport license Weighment 'ertificate Shipping (ill

,) To t0e /ort aut0oritiesB !ort Trust 'opy of the Shipping @ill Wharf age application.

5) To t0e @an;

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Functional Procedure of Custom Clearance "etter of credit 'ommercial invoice @ill of lading Insurance !olicyC'ertificate @ill of exchange $+ orm 2duplicate copy3 @ank certificate 1xport Inspection 'ertificate 'ertificate of -rigin Shipment advice

() To t0e R"IB 'opy of the invoice Sales 'ontract @ill of lading Inspection C Analysis +eport

7) To t0e E>IM "an;B 1xport contract "etter of 'ontract @alance sheet of the exporter Statement of profit and loss in the transaction covered (y the export contract Statement regarding the projections of the credit re%uirement.

S0ort s0i/mentB
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Functional Procedure of Custom Clearance In case of short shipment customs sends the short shipment notice Annexure K'. to the +@I 2+eserve @ank of India3 along with $ + form.

Short shipment notice is in five copiesM* -riginal N 'ustoms Second copy N Agent Third copy N 1xporter -ne copy N Wharf age refund -ne copy is for '1SS

Treasure C0allanBThis is document is used at the time of payment of the duty to the customs. It shows the amount to (e paid to the customs authority. It is in four co/iesB -riginal &uplicate Triplicate Quadruplicate
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Functional Procedure of Custom Clearance 'ustoms keeps the original and duplicate copies. Triplicate and Quadruplicate copies are sent to the '/A.

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Functional Procedure of Custom Clearance

5=,IMPORT Im/ort Procedure

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Functional Procedure of Custom Clearance The import procedure is %uite different the export procedure. It starts with The importer asks for the three original (ills of lading from the (ank. The (ank issues the (ill of lading only when the importer cleared all the payments due to the (ank. The importer then sends the following documents '/A M*

a3 @ill of lading (3 Invoice c3 !acking list d3 'ertificate of origin e3 !re shipment inspection certificate f3 Insurance certificate g3 Sales contract h3 @ond copy 2if /.S.S3

The '/A shows the (ill of lading to the shipping agent in order to get the ,-' 2,on -(jection 'ertificate in Eandla !ort only3.

,o o(jection certificate has (een issued (y the shipping line to make sure that they have no o(jection to open the containers for the examination of goods.

'/A then presents the (ill of entry to the customs for noting and then customs gives the import department the serial no. that comes on all copies of (ill of entry.

'/A pays wharf age to the port authority and the original copy of wharf age goes to the treasury of port trust.
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Functional Procedure of Custom Clearance

'ustoms give the examination order on the (ack of original (ill of entry in case of first check procedure. 'argo is inspected in front of the customs. 'ustoms give the examination report at the (ack of the (ill of entry. 'ustoms assessed the duty to ensure that the duty evaluated (y the '/A is correct. !rior to this# the '/A on the (asis of invoice# packing list prepares the (ill of entry. The (ill of entry is a proof that the goods have (een imported. or custom clearance purpose# the importer has to su(mit to the customs authority a form# which is known as (ill of entry.

"ill of entrC is in t0ree co/iesM*


Ori2inal co/CBThis is called the customs copy. In first check procedure it contains the examination report on the (ack of it. Du/licate co/CBIt is su(mitted in port either in container section or in (reak (ulk section along with wharf age# ,-'# &elivery order. It shows charges have (een paid to customs and contain on the (ack# passed out of custom charges. Tri/licate co/CBThis copy is for central excise for availing certain (enefits. Muadru/licate co/CBThis copy is su(mitted to the (ank. Port trust co/iesBTOLANI INSTITUTE OF MANAGEMENT STUDIES 49

Functional Procedure of Custom Clearance -ut of 9th# ?th# and :th copies# one copy is given to the port authority. The other two copies are kept (y the '/A for his record.

TC/es of @ill of EntrCBI. II. III. @ill of entry for home consumption @ill of entry for warehousing @ill of entry for 1x*(ond clearance for home consumption

"ill of entrC for 0ome consum/tionBThis type of (ill of entry is used when importer wants to take the delivery of goods on payment of custom duty. "ill of entrC for 4are0ousin2BThis type of (ill of entry is used when importer wants to warehousing the goods in custom (onded warehouse. "ill of for eI-@ond clearance for 0ome consum/tionBThis type of (ill of entry is used for clearing the goods from custom (onded warehouse against warehouse (ill of entry on the payment of custom duties. Another important document that is used in import is (ill of lading. It plays an important role (oth for the exporter and importer. Calculation of dutC in im/ortM The duty has (een calculated on the (asis of assessa(le value.

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Functional Procedure of Custom Clearance Assessa(le value in rupees R 'I 2'ost Insurance reight3 value S landing charges 2<D of 'I value and /.S.S. 2/igh Seas Sale3 'I S0DS<3 If the case is of -@ 2 ree on @oard3 then freight and insurance is to (e added. If insurance is not there then <.<09D of the ' B insurance charges. &uty calculation is done (y '/A as per the given rate of duty for a particular product. 2'ost and reight3 value is taken as

There are six kinds of duties# which have to (e paid at the time of custom clearance in case of imports those areM <. @asic 'ustom &uty 0. 'G& 7. Additional cess on 'G& 8. Secondary and higher cess on 'G& 9. '1SS ?. 'ustom sec B higher education cess :. Additional 'ustom &uty "et us consider that (asic custom duty on the A"" A"4MI,I4M S'A+! is >D# 'G& ;D# and additional duty is 8D. Say (asic custom duty in rupees (e 6# Additional custom duty (e 5 and 'G& (e T 2<0.;0??;;D3 6 R >D of assessa(le value T R Assessa(le value U;D2'G&3 5 R Assessa(le value S 8D of ASS. GA".STS '1SS on 'G& 0DS S1'.B/I$/1+ 1&4.'1SS -, 'G& <DS '4S. 1&4.'1SS 0S<D '1SS on 'G& R 0D of T S1'.B /I$/1+ 1&4.'1SS -, 'G& R <D - T

TOLANI INSTITUTE OF MANAGEMENT STUDIES 51

Functional Procedure of Custom Clearance Total duty amount 2in rupees3 R 6S5ST '4S. 1&4.'1SS on Total duty R 0D of T S1&4.'1SS -, 'G&SSB/ 1&4.'1SS -, 'G& <D of T S1&4.'1SS -, 'G&SSB/ 1&4.'1SS -, 'G&

Documents to @e used in im/ortB I. II. III. IG. G. GI. GII. GIII. I6. 6. 6I. @ill of lading Invoice 'ertificate of origin 9=* @ond warehousing (ond Wharf age @ill of entry !acking list ,-' 2,o -(jection 'ertificate3 &elivery order Treasury challan $ate pass

DOCUMENTS :$IC$ ARE TO "E USED IN IMPORT AND E>PORT CUSTOM CLEARANCE= Letter of Credit A "etter of credit is a document containing guarantee of a (ank to honor drafts drawn on it (y an exporter# under certain conditions and up to certain amounts# provided that the (eneficiary fulfills the stipulated conditions.

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Functional Procedure of Custom Clearance Pac;in2 list Its is a detailed document provided (y the exporter that spells out how many containers there are in the shipment and which merchandise is contained in each container.

In<oice It is a document which shows the total amount of the goods and the description of goods. "ill of ladin2 A generic term used to descri(e a document issued (y the carrier to the shipper. Mate recei/t Mate receipt is issued (y the mate 2assistant to the captain of the ship3 after the cargo is loaded into the ship. It is an acknowledgement that the goods have (een received on (oard the ship S0i//in2 @ill It is issued (y the custom authority. Shipping is the main document of the (asic of which the custom permission is given. After the shipping (ill is stamped (y custom# then only the goods are allowed to (e enter to the deck. It is prepared (y 1&I system or manually system. Certificate of Ori2in A document provided (y the exporter.s cham(er of commerce that attests that the goods originated from the country in which exporter is located.
TOLANI INSTITUTE OF MANAGEMENT STUDIES 53

Functional Procedure of Custom Clearance P0Cto-sanitarC certificate A document provided (y an independent inspection company# or the Agriculture &epartment of the exporting country.s government# that attests that the goods confirm to the agriculture standard of the importing country. Manifest A document internal to the shipping company 2the carrier3 that lists all cargo on(oard the transportation vehicle. Forms AR-(DAR-(A These forms are meant for applying for the removal of excisa(le goods for export (y seaCpost. orm A+*8 is used for applying for excise inspection at the factory and form A+*8A is used when goods are to (e exported under a claim for re(ate of excise duty or under (ond. Certificate of Measurement reight can (e charged either on the (asis of weight or measurement. When it is charged on weight (asis# the weight declared (y the overseas supplier is accepted. The certificate contains the name of the vessel# the port of destination description of goods# %uantity# length# (readth# depth etc of the packages. S0i//in2 ad<ice A shipping advice is used to inform the overseas customer a(out the shipment of goods. There is no particular form of shipping advice. The exporter only advises his importer a(out the invoice num(er# @ill of lading C Airway (ill num(er and date# name of the vessel with date of sailing of the vessel. "ill of entrC The (ill entry is a document# prepared (y the importer or his clearing agent in the prescri(ed form under (ill of entry regulation# <=:<# on which clearance of imported goods can (e made.
TOLANI INSTITUTE OF MANAGEMENT STUDIES 54

Functional Procedure of Custom Clearance Certificate of insurance A document providing (y the insurance company of the exporter that the goods are insured during their international voyage.

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Functional Procedure of Custom Clearance

(= SU..ESTIONS
The custom clearance for import and export cargo is such a long procedure so it takes time to clear# so the employee must (e try to make their work on time and %uick. Some of the complicated procedure in custom clearance so if we get the support of all employees it must (e easy. If custom clearance done through online then it should (e more simple.

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Functional Procedure of Custom Clearance

7= CONCLUSION
The Indian (usiness environment is changing with the rapid growth in infrastructure and technology. With the increasing inflows of multinationals# trade has (een increased# which result in stiff competition (etween the organi)ations. &espite of the stiff competition Shakti orwarfers pvt. "td known as the leading

custom clearance agent# (ecause of their effective implementation of %uality management system and customer centric approach.

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Functional Procedure of Custom Clearance

APPENDI>

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Functional Procedure of Custom Clearance

"I"LIO.RAP$# :e@sitesB
www.c(ec.gov.in www.kandlaport.com httpMCCwww.cygnusindia.comCpdfsC'-,TAI,1+ISATI-,D0>*D0>IndiaD0>and D0>$lo(alD0>Scenario.pdf httpMCCwww.gm(ports.orgCportVpog.htm httpMCCwww.projectsmonitor.comC,ewsImagesCphotoD0>:CTransportD0>Ta(le.jpg

ArticlesB
&aily Shipping ,ews 16IM

TOLANI INSTITUTE OF MANAGEMENT STUDIES 59

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