Flow Pattern of Import:
- The person –in charge of the vessel or aircraft or any other person notified by CG calls on the port and files the arrival report with the custom authorities.
- Person –in charge of conveyance is required to submit import manifest/import report
3.The customs authority check the documents ,grant entry inwards to the vessel, assign an import general manifest (IGM ) number to the manifest , and permit the master of the vehicle to land and unload the cargo
- 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
- The importer makes self assessment and thereafter, presents a bill of entry in prescribed form electronically for clearance of the goods for home consumption
6.In case bill of entry for home consumption is presented ,and proper self assessment made by importer ,the Proper officer shall make an order of clearance of goods for home consumption only after he is satisfied that such goods are not prohibited goods and import duty has been paid.
Or
In case bill of entry for ware housing is presented the importer has to execute double duty bond, and on such execution an order for deposit of goods in warehouse shall be made by Proper officer.
7.On showing the customs clearances to Port Trust Authorities or any other custodian of the cargo ,the importer takes delivery of the cargo for home consumption or for deposit in the warehouse.
8.For removal of goods from warehouse , the importer files the ‘ex-bond bill of entry’ for clearance of warehoused goods .Under the bill of entry ,duty will be assessed again in terms of section 15 (1 ) (b ) of customs act ,1962
- After payment of duty so re- determined and other charges payable to the warehouse keeper including rent and interest, the goods are removed for home consumption.