Flow of assessment and clearance procedure:
a. The master of the vessel carrying the goods calls on the port, files the arrival report and the import general manifest [IGM] with customs authorities. Import manifest in respect of vessel or aircraft is required to be filed prior to the arrival of a vessel or aircraft. Import report for vehicle is required to be submitted within 12 hours of arrival at the Customs Station.
b. Customs authorities check the documents, grant entry inwards to the vessel, assign an IGM number to the manifest and permit the master of the vessel to land and unload the cargo.
c. The vessel discharges the cargo into the custody of the port trust authorities.
d. The importer of the goods delivers the negotiable bill of lading received from the supplier of the goods to the master of the vessel and obtains the delivery order.
e. It is the right and responsibility of the importer to file an application for clearance of goods and this application is called the bill of entry.
f. The customs authorities check the bill of entry with the IGM and note the bill of entry in the IGM.
g. The bill of entry is then processed by the appraising Department to decide upon the tariff classification and valuation.
h. The customs authorities may physically examine the goods for the above purpose of classification and valuation.
i. If the bill of entry for home consumption is presented, then the customs duty is collected and “pass out of customs charge” is issued.
j. If the bill of entry for warehousing is presented, then the importer executes a warehousing bond equal to twice the amount of duty assessed and then the goods are deposited into the warehouse.
k. The importer on showing the “pass out of customs charge” to the port trust authorities takes delivery of the goods.
l. In case the goods are warehoused, the importer files a bill of entry for ex -bond clearance for home consumption at the time of clearance of goods from such warehouse.
m. The customs duty is then collected and the goods are allowed to be taken from the port.