Import procedure

1. IE CODE, IMPORT MANIFEST, BILL OF
ENTRY, BILL OF LADING, AIR WAY BILL
- J. NIRMALRAJ, AC(Retd.)

2.  Section 2(23) of Customs Act:
'import' with its grammatical
variations and cognate
expressions, means bringing
into India from a place outside
India.

3. SEC 2 (27) ―India
includes the
territorial waters of
India

5. SHIPPER
CARRIER ( transport provider)
CARRIER ISUES B/L TO SHIPPER
PORT OF DESTINATION

6. CARRIER FILES IGM
CUSTODIAN ( CFS )
IMPORTER / CB FILES B/E
CUSTOMS CLEARANCE

7. SHIPPER SENDS B/L TO IMPORTER
IMPORTER PAYS CARRIER
CARRIER ISSUES D/O
IMPORTER PAYS CUSTODIAN
RELEASE OF CARGO

8.  A BILL OF LADING IS A CONTRACT BETWEEN
THE SHIPPER AND CARRIER
 ‘LADE’ MEANS ‘TO PLACE ON BOARD’
 B/L SERVES AS A RECEIPT ALSO
 IT IS A LEGAL IMPLICATION THAT THE
CARRIER HAS RECEIVED THE FREIGHT AS
DESCRIBED AND IS OBLIGATED TO DELIVER IT
TO THE CONSIGNEE

9.  Purchase order and/or account number
 Shipment date
 Shipper’s name and address
 Recipient’s name and address
 Number of units being shipped
 Description of what’s being shipped
 Declared value of goods being shipped
 Shipment packaging – cartons, crates, pallets, etc.
 Notation if product in shipment is a Department of
Transportation hazardous material, which has special
requirements
 The national motor freight classification (known as
NMFC) for items being shipped
 Exact shipment weight
 Pickup or delivery specifications

10.  1. MASTER BILL OF LADING
 2. HOUSE BILL OF LADING

11.  MASTER B/L : A master bill of lading
(MBL) is a document issued by a
carrier, and it represents the contract
of carriage for the goods. Once the
carrier has confirmed that it has
received the goods, it will issue the
MBL to the party that booked the
freight, usually the freight forwarder
or the shipper.

12.  A house bill of lading (HBL) is a document issued
by a freight forwarder or a non-vessel operating
company (NVOCC) to a shipper to acknowledge
receipt of their items for shipment. In other
words, it's a receipt for the goods.
 The shipper is the exporting company, and the
freight forwarder or NVOCC (which can also be
referred to as a forwarding agent) is the company
they’ve hired to arrange transportation of their
goods to a foreign destination. The freight
forwarder or NVOCC then books cargo space with
carriers.

13.  LEGAL PROVISIONS
1. Section 30 of the Customs Act, 1962
mandates that the person in charge
(Master /Agent) of a vessel or an
aircraft or a vehicle carrying imported
goods or export goods has to deliver
an import manifest (an import report in
case of a vehicle), in electronic form,
prior to arrival

14. 2. SEA CARGO MANIFEST AND TRANSHIPMENT
REGULATIONS, 2018
 SEA ARRIVAL MANIFEST (SAM) IS THE TERM
FOR IGM
 The general declaration and cargo declaration
for SAM will be required to be filed before the
vessel leaves the last port of call except for
non-containerized cargo. For non-
containerized cargo SAM should be filed
before arrival of vessel at the Indian port.

15.  The arrival manifest shall consist of,
(a) an application for entry inwards in Form-II (except in case
of vessel carrying exclusive coastal goods)
(b) a general declaration in Form-III;
(c) vessel’s stores list in Form- IV;
(d) list of private property in the possession of the Master and
crew, in Form- V
e) cargo declaration: - (i) for vessel arriving at an Indian port
from a Foreign port in Form-VIA; or (ii) for vessel arriving at
an Indian Port from another Indian Port directly or through
designated foreign route in Form-VIB;
(f) any other declaration which, under the provisions of the
Customs Act or any other Act for the time being in force is
required to be delivered to the proper officer on arrival of
vessel.

16.  IMPORTER – EXPORTER CODE IS A BUSINESS
IDENTIFICATION NUMBER ISSUED BY DGFT
 IT IS A 10 DIGIT ALPHANUMERIC CODE WITH
LIFETIME VALIDITY
 IT IS BASED ON PAN
 MANDATORY FOR
1. IMPORT AND EXPORT CLEARANCE
2. INWARD AND OUTWARD REMITTANCE

17.  Section 46 in the Customs Act,
1962
 The Bill of Entry (Electronic
Integrated Declaration and
Paperless Processing)
Regulations, 2018

18.  "bill of entry" means an electronic integrated
declaration accepted and assigned a unique
number by the Indian Customs Electronic
Data Interchange System, and includes its
electronic records or print-outs
 ‘ICEGATE’ is the portal for B/E

19.  The authorised person shall enter the electronic
integrated declaration and the supporting
documents himself by affixing his digital
signature and enter them on the Customs
Automated System and he may also get the
electronic integrated declaration made on the
customs automated system along with the
supporting documents by availing the services at
the service centre.
 "authorised person" means an importer or a
person authorised by him who has a valid licence
under the Customs Brokers Licensing
Regulations, 2013

20.  1. Bill of Entry for House Consumption: This is
filed when the importer wants to clear the goods
right away.
 2. Bill of Entry for Warehousing: Also known as
Bond Bill of Entry, this type is issued when the
importer is not willing to pay import duties at the
time of import. In this case, the importer can
store the goods in a dedicated warehouse until
all dues are paid and other clearances are
obtained.
 3. Bill of Entry for Ex-Bond Goods: When the
importer has to release goods from the
warehouse and overrule the BOE for
Warehousing, a BOE for Ex-bond Goods is issued.

21. NAME AND ADDRESS OF CONSIGNOR
NAME AND ADDRESS OF CONSIGNEE
IE CODE
CLASSIFICATION OF GOODS
VALUE OF THE GOODS
DESCRIPTION
DUTY INVOLVED ETC.

22.  BILL OF LADING
 INVOICE
 PACKING LIST
 LICENCE IF ANY
 INSURANCE, FREIGHT CERTIFICATE
 DECLARATIONS ETC.

23.  An air waybill or AWB is a document that
accompanies goods shipped by an international
airlines
 It serves as a receipt of goods by an airline, as
well as a contract of carriage between the shipper
and the carrier. It’s a legal agreement that’s
enforceable by law.
 AWBs are non-negotiable instruments and must
include the shipper's name and address,
consignee's name and address, destination
airport, and value of contents, among other
things.