Import/Export Procedures, Warehousing, Baggage and Postal Goods
This domain tests the documents and timelines for clearing imports and exports, bonded warehousing, the baggage concession, and postal import clearance.
Import and export procedure
An importer files a bill of entry under section 46, either for home consumption or for warehousing, after the import general manifest is filed. The proper officer assesses duty and orders clearance. An exporter files a shipping bill under section 50, which may be for free shipping, drawback or other schemes. Export general manifest and mate's receipt evidence shipment. Advance rulings and pre-assessment are available for certainty.
Warehousing
Under section 61, warehoused goods may remain for one year from the date of deposit, extendable by the Commissioner. A bond under section 59 secures duty; removal requires permission; clearance for home consumption under section 68 attracts duty at the rate prevailing on the date of removal. Warehoused goods may be re-exported without payment of duty.
Baggage
Sections 77 to 81 and the Baggage Rules, 2016 govern baggage. A resident returning after more than three days abroad generally has a duty-free allowance of ₹50,000; a shorter absence attracts a lower allowance. Used personal effects and one laptop are ordinarily admissible. Baggage duty is levied at the prescribed rate under tariff item 9803, plus SWS and IGST.
Postal goods
Sections 82 to 84 allow postal authorities to present postal articles for customs examination. Where duty is payable, the postal article is delivered after assessment and payment.
Worked example
A returning resident brings a watch worth ₹70,000 after a 10-day trip. The ₹50,000 allowance leaves ₹20,000 dutiable. At an illustrative 35% BCD, duty is ₹7,000; SWS is ₹700; IGST at 18% on ₹27,700 is ₹4,986.
Traps
- Assuming duty on warehoused goods is fixed at the date of deposit.
- Claiming the full baggage allowance after a short trip.
- Overlooking SWS and IGST on baggage.