Customs Clearance

Every export needs a shipping bill filed electronically on ICEGATE by a licensed customs broker against the exporter's IEC and AD code. Customs assesses the declaration, may select the cargo for examination, and issues the let export order that allows the container or the air cargo to be loaded.

1. 1Collect the invoice, packing list and any certificates, and confirm the HS code for each line
2. 2File the shipping bill on ICEGATE and pay any cess or export duty that applies
3. 3Present the cargo at the ICD, port or air cargo complex for registration
4. 4Attend the examination if the shipment is selected, and answer queries the same day
5. 5Obtain the let export order and hand over to the carrier for loading
6. 6Confirm the export general manifest is filed, which closes the shipping bill for incentive and GST refund purposes

Imports are cleared on a bill of entry, which can be filed before the vessel or aircraft arrives. Customs assesses value and classification, duty is paid, and the goods are released. The clock on port storage and container detention runs from arrival, so pre-filing matters.

IGST paid on imports is creditable against your GST liability, so the real cost is usually the basic duty and surcharge. We give you the landed cost line by line before the goods ship, not after.

The eight-digit ITC-HS code decides the duty rate on imports, the RoDTEP and drawback rate on exports, whether a licence or a BIS certificate is needed, and what the destination country charges. A wrong code is the most common cause of a query, a re-assessment or a penalty. We classify before filing and keep a note of the reasoning with the shipment file.

The Risk Management System selects a percentage of shipments for physical checking. An officer opens a sample of packages and compares the goods with the declaration. If everything matches, clearance follows the same day or the next. Mismatches in quantity, description or value lead to queries and, in serious cases, seizure. Our job is to be at the examination with the documents and to have made sure the declaration matches the box before it was sealed.

• RoDTEP: a rebate of embedded taxes, credited as a transferable scrip once the shipping bill is closed
• Duty drawback: refund of customs duty on inputs, at the all-industry rate for most goods
• Advance Authorisation and EPCG: duty-free import of inputs or capital goods against an export obligation
• IGST refund on exports: automatic once the shipping bill and GST return match

The claim starts with the right declaration on the shipping bill. A shipping bill filed without the RoDTEP declaration cannot be amended later, and the rebate is lost. We check it on every export.