The Guidelines for online filing for Imports in the customs EDI system will broadly contain the following data:

1.Importer , Exporter code (IEC)

2.CHA License Number

3.Port OG Shipment

4.Country of Origin

5.Country of Consignment ( Name of country from which the imported goods have been consigned)

6.IGM Number

7.IGM date

8.MAWB / MBL number & date

9.HAWB / HBL number & date

10.Marks & nos. are given on the package

11.No. of packages

12.Gross Weight

13.Type of Bill of Entry

14.Category of Import

15.Whether First check required

16.Whether Green Channel clearance required

17.Invoice details

18.Claim of assessment

19.Nature of Transaction

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The duty payable on the importable must be shown in bill of entry.  The computation of duty involves taking into consideration the various types

These may be listed as under:

1.Basic Customs Duty (BCD)

2.Additional duty of customs / CV Duty equivalent to excise under section 3 ( 3)

3. Cess on CV Duty ( 2+1%)

4.Higher education of secondary Higher education cess on total duty ( 2+1%)

5.Additional duty of customs (on value + total duty ) payable  under section 3 (5) of customs tariff act 4%

6.There are professional rates of duties chargeable under section 4 & 5 of the act.

7.National climatic Contingency of 1% on certain articles.

8.There are certain items which attract antidumping duty if he is imported from certain countries as specified rates.  

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Types of Bill of Entries:

1. Bill of Entry for Home Consumption
2. Bill of Entry for Ware Housing  in warehousing a) Bonding b) Debonding)

Customs department has specified three colors of Bill of Entry.

1. White colour of Bill of Entry  - is for Home Consumption
2. Green colour of Bill of Entry - is for De Bonding.
3. Yellow colour of Bill of Entry: is for  Bonding

Payment of Duty:

Importer is required to pay the duty within 5 days of completion of Assessment of B/E.

In Case delay of payment Interest would be charged 15% on duty payable for delayed no. of days beyond 5 days.

Important Note :  In Customs goods can be warehoused for period of 1 year, out of which 3 months are interest period.  Beyond 3 months interest would be charged at 15% P.A. applicable.

Bill of Entries should have five copies:

1.   Original – For Customs

2.   Duplicate

3.   Triplicate – For Importer

4.   EP Copy­­ – For Reserve Bank or any other bank

5.   Port Trust Copy  

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• Invoice (part no, serial no need to be mentioned & it has to tally with import docs & physical cargo)
• Packing list
• Request  letter to assistant commissioner of customs (stating reason for re-export you need to mention exactly, that you were re exporting the un used / un saled products & your are not climaing any duty draw back for this particular shipment.
• Import BE, invoice, plist, duty paid chalan copy /Examination report, if any
• Cargo acceptance letter from the Consignee.
• Export Value declaration 

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The circular issued by the Indian customs to make e-payment of Customs duty above Rs.1 Lakh mandatory with effective from 17.09.2012 onwards,

Any importer paying customs duty of Rs 1 lakh or more, will have to use electronic payment method compulsorily from September 17. Such a mechanism aims to reduce the transaction cost. An instruction issued by the Central Board of Excise and Custom (CBEC) says that e-payment will be mandatory for importers registered under Accredited Clients Programme also.

E-payment facility at Customs locations was introduced in 2007 and is available through more than one authorised bank at all major Customs locations having ICES facility. So far, using this had been on a voluntary basis.

E-payment is advantageous to tax payers as well as the Government. To the taxpayers, it affords the facility of making payments from their own offices on a 24X7 basis. It also facilitates quicker release of cargo.

List of Banks

S. No.	Name of Banks
1.	State Bank of India
2.	State Bank of Hyderabad
3.	State Bank of Bikaner & Jaipur
4.	State Bank of Travancore
5.	Punjab National Bank
6.	Bank of India
7.	Indian Bank
8.	UCO Bank
9.	United Bank of India
10.	Union Bank of India
11.	Bank of Maharashtra
12.	Corporation Bank
13.	IDBI Bank
14.	Bank of Baroda
15.	Canara Bank
16.	Indian Overseas Bank
17.	Central Bank of India

E-Payment step by Step

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• I.E.C No from DGFT
• Commercial Invoice / Packing list
• Contract Copy / Purchase Order /Letter of Credit
• Self Declaration form (SDF form)
• Authorized Dealer Code No from Banker
• ARE forms (For Excisable goods and refund of Excise Duties)
• Technical details of the item such as write ups, catologue, etc.,
• If Factory stuffing the permission letter need to obtain – for containers stuffed in the exporter warhouse or factory.
• Authority letter to CHA for handling clearance
• Scheme Declaration / License copy (If applicable)

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There are following general schemes for exports

Free Shipping Bill

D.E.E.C. (Advance License Scheme or Duty Exemption Entitlement Scheme)

Drawback Shipping Bill (DBK)

Duty Entitlement Pass Book -D.E.P.B Scheme 

E.P.C.G. Scheme

EOU Scheme

Shipper or exporter has to specify in their shipping instruction of the scheme, 

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