Dispatch of Ships

The person who transported the commodities shall ensure that the arrival procedure of vessels is completed at the customs port after the goods-carrying vessels have reached the country. For instance, the pilot is in charge of calling the vessels at the customs airport if commodities are transported via aircraft. The airline or shipping line will handle this process; the importer is not required to get involved.

Import General Manifest Filing (IGM)

Before the items arrive, the driver is responsible for electronically filing an import general declaration. The information on all the products that the vessel imported would be contained in this file.

Operations Following Verification

The Import General Declaration will be examined by the customs officials, who will then assign an IGM number to the check and allow the vessel's master to dock and unload the cargo after document verification.

Custodian's custody

As soon as the vessel arrives, the commodities would be in the Custodian's care until they were approved by customs. A Principal Commissioner or Commissioner of Customs may designate someone as a custodian for this purpose. Under the following circumstances, imported goods may be discharged:

On the manifest report, it should be noted that the products that need to be unloaded. could only be unloaded in the customs port at designated locations. beneath the direction of the authorised authorities. should only be unloaded during business hours.

Bill of Entry filing

Before or at the time of arrival, the importer of the goods shall digitally submit a bill of entry (customs copy) for the clearance of the items. Self-assessment, which is how the duty and taxes to be paid are listed in the bill of entry, are determined by the importer. After taking into account the applicable exchange rate and the rate of import duty, the importer will self-assess the duty. The importer must pay the GST and duty, which will be recorded in the Indian Customs Electronic Date Interchange System (ICEDIS), after the Bill of Entry is approved. A bill of entry number will be generated once it has been entered into ICEDIS.

In order for the port, authorities should issue an order allowing clearance, the importer must next present the bill of entry (customs copy), the duty-paid challan, and other supporting papers. The port officer would create a duplicate bill of entry (importer's copy) and a triplicate bill of entry after issuing an order allowing clearance (exchange control copy). Later, the authorised person will receive both copies.

Delivery of Goods

The importer can accept delivery of his products after providing the port authorities with proof of the customs clearances. If the importer wants to clear all or any of the warehoused cargo, they will need to submit an additional bill of entry known as an ex-bond bill of entry.