Import procedure - Bill of Entry:
2.1 Goods imported into the country attract Customs duty and are also required to confirm
to relevant legal requirements. Thus, unless the imported goods are not meant for
Customs clearance at the port/airport of arrival such as those intended for transit by
the same vessel/aircraft or transshipment to another Customs station or to any place
outside India, detailed Customs clearance formalities have to be followed by the
importers. In contrast, in terms of Section 52 to 56 of the Customs Act, 1962 the goods
mentioned in the IGM/Import Report for transit to any place outside India or meant for
transhipment to another Customs station in India are allowed transit without payment
of duty. In case of goods meant for transhipment to another Customs station, simple
transshipment procedure has to be followed by the carrier and the concerned agencies
at the first port/airport of landing and the Customs clearance formalities have to be
complied with by the importer after arrival of the goods at the other Customs station.
There could also be cases of transshipment of the goods after unloading to a port
outside India. Here also simple procedure for transshipment is prescribed, and no
duty is required to be paid.
2.2 For goods which are offloaded at a port/airport for clearance the importers have the
option to clear the goods for home consumption after payment of duties leviable or to
clear them for warehousing without immediate discharge of the duties leviable in terms
of the warehousing provisions of the Customs Act, 1962. For this purpose every