Introduction:
1.1 The imported goods before clearance for home consumption or for warehousing are
required to comply with prescribed Customs clearance formalities. This includes
presentation of a Bill of Entry containing details such as description of goods, value,
quantity, exemption notification etc., Customs Tariff Heading. This Bill of Entry is subject
to verification by the proper officer of Customs (under self assessment scheme) and
may be reassessed if declarations are found to be incorrect. Normally import
declarations made are scrutinised without prior examination of goods with reference
to documents made available and other information about the value/ classification
etc. It is at the time of clearance of goods that these are examined by the Customs to
confirm the nature of goods, valuation and other aspects of the declarations. In case
no discrepancies are observed at the time of examination of goods ‘Out of Charge’
order is issued and thereafter the goods can be cleared. Similarly Customs clearance
formalities for goods meant for export have to be fulfilled by presenting a Shipping Bill
and other related documents. These documents are verified for correctness of
assessment and after examination of the goods, if warranted, ‘Let Export Order’ is
given on the Shipping Bill.