Customs Sepoy Written Exam study materials
Customs Sepoy Written Exam study resources

Customs Sepoy Written Exam key terms

Customs Sepoy Written Exam · Get comfortable with the vocabulary.

Bill of Entry

A formal declaration filed by an importer with customs that describes imported goods, their value, quantity and duty liability, enabling assessment and clearance.

Related: Assessable Value, Import Manifest
Shipping Bill

The declaration an exporter files with customs for goods being sent out of the country, stating description, value and destination for export clearance.

Related: Bill of Entry, Drawback
Assessable Value

The monetary base on which customs duty is calculated, usually the transaction value of the goods plus freight and insurance adjustments.

Related: Bill of Entry, Ad Valorem Duty
Ad Valorem Duty

A customs duty charged as a fixed percentage of the value of the goods rather than a fixed amount per unit.

Related: Assessable Value, Specific Duty
Specific Duty

A customs duty levied as a fixed sum per unit, weight or volume of goods, regardless of their monetary value.

Related: Ad Valorem Duty
Drawback

A refund of duties previously paid on imported inputs that are later used in goods exported, intended to keep exports competitive.

Related: Shipping Bill, Bonded Warehouse
Bonded Warehouse

A secured storage facility where imported goods may be kept without payment of duty until they are cleared for home use or re-exported.

Related: Drawback, Demurrage
Demurrage

A charge payable when containers or goods remain at a port or terminal beyond the free period allowed for clearance.

Related: Bonded Warehouse
Smuggling

The illegal movement of goods across a border to evade customs duties or to bring in prohibited items, punishable under customs law.

Related: Prohibited Goods, Search and Seizure
Prohibited Goods

Items whose import or export is banned outright by law, such as certain narcotics or wildlife products, and which customs must intercept.

Related: Smuggling, Restricted Goods
Restricted Goods

Goods that may cross a border only with a licence or permission from an authorised authority, unlike freely importable items.

Related: Prohibited Goods
Search and Seizure

The legal power of customs officers to examine premises, vehicles or persons and to take custody of goods suspected of being smuggled.

Related: Smuggling, Show Cause Notice
Show Cause Notice

A written communication requiring a person to explain why duty, penalty or confiscation should not be imposed, giving them a chance to respond.

Related: Adjudication, Search and Seizure
Adjudication

The formal process in which a customs officer decides a case, determining duty liability, penalty or confiscation after considering the parties' submissions.

Related: Show Cause Notice
Import Manifest

A document listing all cargo carried by a vessel or aircraft arriving at a port, which the carrier must file with customs in advance.

Related: Bill of Entry
Fundamental Rights

Basic freedoms guaranteed by the Constitution to every citizen, such as equality, speech, life and liberty, which courts can enforce.

Related: Directive Principles, Writ Petition
Directive Principles

Guidelines in the Constitution directing the State to pursue social and economic welfare goals, which are not directly enforceable in court.

Related: Fundamental Rights
Writ Petition

A formal application asking a high court or the Supreme Court to issue a constitutional order protecting rights or correcting official action.

Related: Fundamental Rights, Judicial Review
Judicial Review

The power of courts to examine laws and executive actions and declare them invalid if they conflict with the Constitution.

Related: Writ Petition
Separation of Powers

The principle that the legislature, executive and judiciary each hold distinct functions and check one another to prevent concentration of authority.

Related: Judicial Review
Federalism

A system of government in which power is divided between a central authority and constituent states, each with defined spheres of competence.

Related: Separation of Powers
Sovereignty

The supreme authority of a state to govern itself without external interference, a core element of national identity and security.

Related: National Security, Federalism
National Security

The protection of a country's territorial integrity, institutions, citizens and economy from external and internal threats.

Related: Sovereignty, Coastal Security
Coastal Security

Measures taken to guard a nation's coastline and territorial waters against smuggling, infiltration and unauthorised entry.

Related: National Security, Smuggling
Vigilance

Sustained alertness and watchfulness maintained by officials to detect wrongdoing, threats or irregularities in their area of responsibility.

Related: National Security
Civic Duty

The responsibility of a citizen to obey laws, pay taxes, respect public property and contribute to the community's well-being.

Related: Fundamental Rights
Inference

A conclusion drawn from available evidence and reasoning rather than stated directly, often tested in comprehension and logic questions.

Related: Syllogism
Syllogism

A form of reasoning in which two premises lead to a conclusion, tested by checking whether that conclusion necessarily follows.

Related: Inference
Analogy

A relationship question that asks a candidate to identify a pair of items connected in the same way as a given pair.

Related: Series Completion
Series Completion

A reasoning task requiring identification of the pattern governing a sequence of numbers, letters or figures and prediction of the next element.

Related: Analogy
Antonym

A word whose meaning is opposite to that of another word, commonly tested in vocabulary sections of language papers.

Related: Synonym, Idiom
Synonym

A word that has the same or nearly the same meaning as another word in a given context.

Related: Antonym
Idiom

A fixed expression whose meaning cannot be understood from the literal words used, such as 'to burn the midnight oil'.

Related: Antonym, Cloze Test
Cloze Test

A passage with words removed, where the candidate selects the option that best restores meaning and grammatical correctness.

Related: Idiom
Ratio and Proportion

The comparison of two quantities by division and the equation of two such comparisons, used to solve sharing and scaling problems.

Related: Percentage
Percentage

A fraction expressed as a part per hundred, widely used in problems involving profit, loss, interest and data interpretation.

Related: Ratio and Proportion, Simple Interest
Simple Interest

Interest calculated only on the original principal for the whole period, without compounding on accrued interest.

Related: Percentage
Spreadsheet

Software that arranges data in rows and columns of cells and can perform calculations through formulas.

Related: Operating System
Operating System

The core software that manages a computer's hardware, files and running programs and provides a platform for applications.

Related: Spreadsheet, Malware
Malware

Any software deliberately designed to damage, disrupt or gain unauthorised access to a computer system, including viruses and spyware.

Related: Operating System