Organisation : Chennai Customs
Facility Name : Procedure for Clearance of Export Goods
Applicable State : Tamil Nadu
Website : https://chennaicustoms.gov.in/export-procedure/
How To Get Clearance of Export Goods in Chennai?
Chennai Customs Procedure for Clearance of Export Goods
Related / Similar Facility : Chennai Customs Procedure for Clearance of Imported Goods
Export Procedure Shipping Bill
For clearance of export goods, the exporter or his agent has to obtain an Importer-Export Code (IEC) number from the Directorate General of Foreign Trade prior to filing of Shipping Bill. Under the EDI System, IEC number is received by the Customs System from the DGFT online.
The exporter is also required to register authorised foreign exchange dealer code (through which export proceeds are expected to be realised) and open a current account in the designated bank for credit of any Drawback incentive.
All the exporters intending to export under the export promotion scheme need to get their licences/DEEC book etc. registered at the Customs Station. For such registration, original documents are required.
Processing of Shipping Bill Non-EDI
** Under manual system, Shipping Bills or, as the case may be, Bills of Export are required to be filed in format as prescribed in the Shipping Bill and Bill of Export (Form) Regulations, 1991.
** The Bills of Export are being used if clearance of export goods is taken at the Land Customs Stations.
** Different forms of Shipping Bill/Bill of Export have been prescribed for export of duty free goods, export of dutiable goods and export under drawback etc.
** Shipping Bills are required to be filed along with all original documents such as invoice, AR-4, packing list etc.
** The assessing officer in the Export Department checks the value of the goods, classification under Drawback schedule in case of Drawback Shipping Bills, rate of duty/cess where applicable, exportability of goods under Foreign Trade Policy and other laws in force.
** The DEEC/DEPB Shipping Bills are processed in the DEEC group. In case of DEEC Shipping bills, the assessing officer verifies that the description of the goods declared in the Shipping bill and invoice match with the description of the resultant product as given in the DEEC book.
** If the assessing officer has any doubts regarding value, description of goods,he may call for samples of the goods from the docks.
** He may also call for any other information required by him for processing of Shipping Bill. He may assess the Shipping Bill after visual inspection of the sample or may send it for test and pass the Shipping Bill provisionally.
** Once, the Shipping Bill is passed by the Export Department, the exporter or his agent presents the goods to the Shed Appraiser (Export) in docks for examination.
** The Shed Appraiser may mark the document to a Custom officer (usually an examiner) for examining the goods under his supervision.
** If the description and other particulars of the goods are found to be as declared, the Shed Appraiser gives a ‘Let Export Order’, after which the exporter may contact the Preventive Superintendent for supervising the loading of goods on to the vessel.
** In case the examining staff in the docks finds some discrepancy in the goods, they may mark the Shipping Bill back to Export Department/DEEC group with their observations as well as sample of goods, if needed.
** The Export Department reconsiders the case and decides whether export can be allowed, or amendment in description, value etc. is required before export and whether any other action is required to be taken under the Customs Act, 1962 for mis-declaration of description of value etc.
EDI Processing of Shipping Bill
** Under EDI System, declarations in prescribed format are to be filed through the Service Centers of Customs.
** A checklist is generated for verification of data by the exporter/CHA. After verification, the data is submitted to the System by the Service Center operator and the System generates a Shipping Bill Number, which is endorsed on the printed checklist and returned to the exporter/CHA.
** For export items which are subject to export cess, the TR-6 challans for cess is printed and given by the Service Center to the exporter/CHA immediately after submission of shipping bill.
** The cess can be paid on the strength of the challan at the designated bank. No copy of shipping bill is made available to exporter/CHA at this stage.
** In many cases the Shipping Bill is processed by the EDI system on the basis of declarations made by the exporters without any human intervention.
** In other cases where the Shipping Bill is processed on screen by the Customs Officer, he may call for the samples, if required, for confirming the declared value or for checking classification under the Drawback Schedule. He may also give any special instructions for examination of goods, if felt necessary.
** The exporter/CHA can check up with the query counter at the Service Center whether the Shipping Bill submitted through the EDI system has been cleared or not, before the goods are brought into the Docks for examination and export.
** In case any query is raised, the same is required to be replied through the Service Center or in case of CHA’s having EDI connectivity, through their respective terminals.
Octroi Certification For Export Goods
Since the Shipping Bill is generated only after the ‘Let Export’ order is given by Customs, the exporter may make use of export invoice or such other document as required by the Octroi authorities for the purpose of Octroi exemption.
Waiver of GR Form
Generally the processing of Shipping Bills requires the production of a GR form that is used to monitor the foreign exchange remittance in respect of the export goods. However, there are few exceptions when the GR form is not required. An example is export of goods valued not more than US $25,000/- and another is export of gifts valued upto Rs.5,00,000/-.
Arrival of Export Goods at Docks
The goods brought for the purpose of export are allowed entry to the Dock on the strength of the check list and other declarations filed by the exporter in the Service Center. The custodian has to endorse the quantity of goods actually received on the reverse of the check list.