Custom Clearance Procedure for Import

CLEARANCE PROCEDURE FOR IMPORT IMPOR T S

PRE PARE PARE D BY: BY: LEGAL SERVICES CELL-B&SDS Small and Medium Enterprise Development Authority Government of Pakistan www.smeda.org.pk HEAD OFFICE 6th Floor, LDA Plaza, Egerton Road, Lahore

Tel: (042) 111-111-456, Fax(042) 6304926-7 [email protected] REGIONAL OFFICE PUNJAB 8th Floor, LDA Plaza, Plaza , Egerton Road, Lahore. Tel: (042 ) 111-111 -45 6 Fax: (04 2) 6 30 4926-7 help he lpde dessk@ k@ssme meda da.o .org rg..pk

REGIONAL OFFICE SINDH 5th Floor,Baharia Floor,Bahari a Complex-II, M.T.Khan Karachi. Tel: (021 ) 111-111 -45 6 Fax: (021) 5 61 0572 help he lpde desskk-kh khi@ i@sm smeeda da..or org. g.pk pk

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REGIONAL OFFICE BALOCHISTAN Banglow No.15-A Chaman Housing, Scheme, Airport, Road, Quetta. T el: (08 1) 831 623, 83 1702 Fa x: (08 1) 831 922 [email protected]

Clearance Procedure for Imports

Legal Services Cell

December 27, 2005

TAB TABLE OF CON C ON TE N TS 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 11. 12. 12. 13. 14. 15. 16. 16. 17. 18. 18. 19. 20. 20. 21. 21. 22.

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Introduction of SMEDA Role of Legal Serv ervices Cell Customs Cle Clearing Pr Proce ocess for Im Import orts Customs Cl Clearance / In Introduction Arrival val of Goods at the Customs Port Filing / ex exami amination ion of of Bi Bills of of En Entry Cle Clearan arance ce Proc Proceedu durre for for Whit Whitee bill bill of entr entry y Cle Clearan arance ce Proc Proceedu durre for for Yel Yellow low Bi Bill of En Enttry Cle Clearan arance ce Proc Proceedu durre for for Gr Gree een n Bil Bill of En Enttry Impo rtant Issue Wher Wheree the the own owner er does does not not have have full full info inform rmat atio ion n Clea Cleara ranc ncee of goo goods ds req requi uirring ing imme immedi diat atee rele releas asee Assessment ent of of du duties/taxes xes Basis of of Calc alcula ulation of Du Duty Release of of Goods Clea Cleara rance nce thro through ugh Paki Pakist stan an Cust Custom omss Cle Clear aranc ancee Syst System em Procedure ure under PACCS Subm Su bmis issi sion on of Good Goodss Decl Declar arat atio ion n Proce ocess of of Go Goods De Decla clarati ation Diff Differe erenc ncee of of Opi Opinio nion n over over Ass Assessm essmen entt by the Cust Custom omss Auto Automa mate ted d Cust Custom omss Cle Clearan arance ce Proc Proceedure dure Exceptions to ACP


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INT RODUCTI RODUCTI ON OF SMEDA SMEDA

The Small and Medium Enterprise Development Authority (SMEDA) was established with the objective to provide fresh impetus to the economy through the launch of an aggressive SME development strategy. Since its inception in October 1998, SMEDA had adopted a sectoral SME development approach. A few priority sectors were selected on the criterion of SME presence. In depth research was conducted and comprehensive development plans were formulated after identification of impediments and retardants. The all-encompassing sectoral development strategy involved overhauling of the regulatory environment by taking into consideration other important aspects including finance, marketing, technology and human resource development. SMEDA has so far successfully formulated strategies for sectors, including fruits and vegetables, marble and granite, gems and jewellery, marine fisheries, leather and footwear, textiles, surgical instruments, transport and dairy. Whereas the task of SME development at a broader scale still requires more coverage and enhanced reach in terms of SMEDA’s areas of operation. Along with the sectoral focus a broad spectrum of services are now being offered to the SMEs by SMEDA, which are driven by factors like enhanced interaction amongst the stakeholders, need based sectoral research, over the counter support systems, exclusive business development facilities, training and development for SMEs and information dissemination through wide range of publications.

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ROLE OF LEGAL SERVICES CELL

The Legal Services Cell [LSC] is a part of Business and Sector Development Division of SMEDA and plays a key role in providing an overall facilitation and support to SMEs. The LSC provides guidance based on field realities pertaining pertaining to SMEs in Pakistan and other parts of the world. LSC believes that information dissemination among the SMEs on the existing regulatory environment is of paramount importance and it can play a pivotal role in their sustainable development. In order to facilitate SMEs at the Micro Level LSC has developed user-friendly systems, which provide them detail description of the Laws, and Regulations including the process and steps required for compliance. The purpose of this document is to disseminate information amongst the SMEs about the Customs Clearance Procedure for Imports. For convenience of the readers a process flow chart explaining the procedural details and sample of various forms are also annexed with the document. The information given herein is provided on as is basis with no liability of SMEDA of whatsoever as to any act or omission consequent thereto.

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3. Proc Proced edure ure for for Impor Imports ts The procedure for imports comprises of following three processes:  Arrival of Goods at Customs Port  Filing and Examination of Bills of Entry; and  Assessment of customs duty

4. Custom Customss Clear Clearanc ancee / Intr Introdu oducti ction: on:

It is a common belief by the importers in Pakistan that custom clearance is very difficult, time consuming and cumbersome procedure. As a result it has become a common practice to engage a clearing agency in fulfilling the requirements and procedures of the customs departments, as well as clearance of consignments. However a part of the negative perception relates to the low awareness level about the compliance requirements for import procedure. It can be divided into two major segments. First appraisal, where the goods are physically verified and customs duty is assessed and second appraisal where the actual or final duty is calculated and levied upon the importer. This document covers all the necessary aspects, which are the fundamental part in clearance of goods/shipment and the process of assessment of customs duty and taxes. Shipments may be received at either the Sea, Air port or Dry port declared by the customs customs authorities as customs customs ports, customs customs air port port and land customs customs station; the procedure for clearance is same for every customs station. 5. Arrival Arrival of of the the goods goods at Cust Customs oms Ports Ports The Central Board of Revenue of and on declares the customs ports comprising of sea, land and air ports for the purposes of clearance of goods. The customs clearance process starts with the arrival of cargo ship, plane or other carrier of goods in the country on the designated sea, land and air ports. Upon arrival of the goods at the customs port, the port authorities issue the Import General Manifest (IGM) to each shipment. It is a number indicating the serial of the shipment arrived during the year. Upon receipt of the IGM the consignment is further indexed to allow for a systematic reference of all goods received. After issuing this number, the shipment is off loaded and sent back to port warehouse. In the case of land customs station i.e. dry port etc. the IGM is issued not at the time the goods reach the land customs station but at the t ime the goods are off loaded at the sea or air port.

Upon arrival of the off loaded goods, the clearance process starts. Normally at this point a clearing agency is engaged by the importer to facilitate the process of customs clearance and to reduce interface with the customs officials. Following documents are required and provided to the clearing agent for processing. a) b)

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Invoice of shipment Packing list

Clearance Procedure for Imports c) d)

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Bill of lading Copy of the the Letter ter of Cr Credit dit or or Con Contr traact

If the importer is importing for the first time, following additional documents are to be submitted: a) b) c) d)

Copy Copy of the Sales Sales Tax Tax Reg Regis istra trati tion on Certi Certifficat icatee as as an an im importe porterr Copy Copy of Regis Registra tratio tion n Cert Certifi ificat catee issue issued d by the Export Export Prom Promoti otion on Burea Bureau u in case of import of Gems and Jewelry Copy of the the Natio tional Tax Number Copy of the the mo most rec receent sal salees tax tax return turn

It may be noted that now there is no need to obtain import and export licence from the Export Promotion Bureau. 6. Filing Filing / Exami Examinat nation ion of Bills Bills of Entr Entry: y: Provided all the above mentioned documents are complete, the clearing agency prepares the Bill of Entry. It may be noted that at present the bills of entry are being filed electronically with the customs department. For such purposes the customs official have issued Pin Code to every clearing agent along with a CD which contains the standard formats of bills of entry in blank form. The clearing agent after giving all the particulars in the bills of entry hand over the CD along with all the requisite documents to the customs officials for their review and clearance of goods. There are three types of color coded Bills of Entries, which are explained as hereunder: White Bill of Entry: The bill is prepared when the consignment is to be cleared against the cash payment of the duty levied without transferring it to a warehouse. Yellow Bill of Entry: This bill is filed when the shipment is transferred to the bonded warehouses. Green Bill of Entry: This bill of entry is used for the release of shipments which have been placed in bonded warehouse against the yellow colored bill of entry. 7. Clearan Clearance ce Procedur Proceduree for Whit Whitee Bill of Entry Entry The clearing Agent first receives the delivery order from the shipping agency and subsequently files the Bill of Entry contained in the computer CD along with the previously mentioned documents with the customs department, where a manifest for the consignment is filed. After the filing of the manifest machine number and group number is allotted. Group number is a predefined number based on the category set by Customs department.

The bill of entry should be completed in all respects and the amount of payable customs duty, sales tax, income tax etc. should also be typed on the bill of entry, calculated on the basis of invoice under the correct Pakistan Customs Tariff (PCT) Heading. The test reports (where applicable) should be typed in case of chemicals. Similarly, in case of

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imports of tea, the values certified by Pakistan Tea Association shall be declared on the bill of entry for the purposes of assessment. Next step is the Appraisement of the consignment. The designated customs officials examine the goods to ensure whether the particulars given in the bill of entry i.e. amount of duties and taxes, PCT Heading etc. correspond with the goods imported. Provided there is no contradiction with the particulars given in the bill of entry and the goods actually imported, the case is marked to the principal appraiser of the assessment hall, for assessment of duties and taxes on the imported goods. On assessment of the duties and taxes, the amount so assessed is deposited in the treasury and the goods are released. 8. Clearan Clearance ce Procedur Proceduree for Yello Yellow w Bill of Entry: Entry:

The procedure for the yellow Bill of Entry is almost identical to the white bill of entry however, the only difference is that instead of clearing the shipment against cash, it is placed in a bonded warehouse. The customs appraisal procedure remains the same, however, in case of filing of yellow bill of entry, a No Objection Certificate is required from the bonded warehouse authority. In addition to NOC a surcharge amount equivalent to 2% of the customs assessed value of the shipment or such other rate, as is for the time being fixed fixed by the CBR, is paid to the Governmen Government. t. Bonded warehouse can be very helpful to business, which do not require the whole shipment immediately released. It can be best utilized in case of shortage of cash amount with an importer for the release of a consignment. It is a storage facility, where the consignment is stored under secured conditions for a certain period of time that has been predefined. The shipment remains in the bonded warehouse against nominal charges for a specified period until the importer requires part of whole of the shipment, which can be cleared and released against the filing of green bill of entry. 9. Clearan Clearance ce Procedur Proceduree against against Green Green Bill Bill of Entry: Entry: The procedure for clearance against green bill of entry is same as that of white bill of entry except that it is filed to ex-bond the goods in whole or in part of the goods bonded against yellow bill of entry.  IMPORTANT ISSUE:

Once the white bill of entry is filed for clearance of goods, it is not possible to transfer the consignment into bonded warehouse.  Where the owner does not have full Information about the consignment:

In case an owner of a shipment is unable to make complete entry of the goods imported in a bill of entry, he may make a declaration to that effect before the appropriate officer with the request to examine the goods. The appropriate officer may, subject to the conditions prescribed by the Collector, permit such officer to examine the goods in the presence of an officer of customs or to deposit of such goods in a public warehouse without warehousing the same, pending the production of such information.

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10. Clearance of Goods requiring immediate Release: Release: An officer of customs not below the rank of Assistant Collector Customs may allow release of goods requiring immediate clearance, even prior to presentation of bill of entry thereof and subject to such conditions and restrictions as may be prescribed by the Central Board of Revenue.

11. Assessment Assessment of duties duties / taxes taxes

On delivery of the bill of entry, the goods or any part thereof is examined without delay for the purposes of assessment of customs duty and other taxes thereon. This examination is made in the following manner: First appraisal of the consignment: During first appraisal the case is forwarded to the appraisement hall where the specific percentage of goods imported is determined for examination. The principal appraiser marks the case to the Inspector and Deputy Superintendent for examination. The inspector after examining the goods marks the case to the Deputy Superintendent for further approval. Provided the case is approved by both of them, the case is referred to the Principal Appraiser for assessment of customs duty and other taxes thereon. The second appraisement of the shipment is carried out by the customs department in reference to the report forwarded by the principle appraiser along with documents submitted by the clearing agent for determination of customs duty. 12. Basis of calculat calculation ion of duty: The customs duty calculation on the consignment is based on three different methods; the same are: Declared Value: This is the value of the consignment as given on the invoice and shown in the bills of entry; Karachi Data Base Value: The value of the consignment is calculated on the recent price of the commodity released from the report by the Karachi Collectorate from their data base; and Evidence Value: This value is based on the history of previous duty paid by the importer of the same commodity. 13. Release Release of Goods: After assessment of valuation the case is then forwarded to the “Inspector - Out of Charge” for final release and issuance of a gate pass. Following documents are submitted to the Inspector for Processing: a) Copy of Invoice b) Copy of Packing List c) Bill Bill of Entry Entry (Origin (Original al Copy Copy, Quad Quadrupl ruplic icate ate Copy Copy and and Stati Statisti stical cal Copy Copy)) With the issuance of gate pass, the importer is directed to deposit the amount of duty assessed, warehouse charges, fines and penalties, if any, placed by the port authorities. Once the payment is made, the shipment is released and can be loaded and transported to its destination.

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14. Provisional Provisional Assessmen Assessmentt of duty: Where it is not immediately possible to assess the customs duty on any imported goods for the following reasons: That the goods require chemical or other test or Further inquiry for the purposes of assessment or That all the documents or complete documents or full information pertaining to those goods have not been furnished,   

An officer not below the rank of Assistant Collector or Deputy Collector of Customs may order that the duty payable on such goods be assessed provisionally subject to the payment of any additional amount or furnishing of bank guarantee for the purposes of securing payment of duty, if any, payable on final assessment, by the importer, as such officer deems sufficient. 15. Limitation for Final Assessment: Assessment: In cases of provisional assessment of customs duty, the amount of duty actually payable is finally assessed within one year of the date of provisional assessment or such other extended period not exceeding ninety days as may be allowed by the Collector of Customs concerned. 16. Clearance through Pakistan Pakistan Customs Computerized System System (PACCS) In addition to the above, CBR has also started clearance of goods through PACCS with immediate effect from May 01, 2005. In this regard, initially, a Model Custom Collectorate has started clearance of goods under PACCS from Karachi International Container Terminal (KICT). However, following cargo are not covered under the clearance through PACCS: 1. LCL Cargo 2. EPZ Ca Cargo 3. Comme Commercia rciall Afghan Afghan Transi Transitt Cargo Cargo 4. Temporar Temporary y Imports Imports unde underr SRO 410 and and DTRE DTRE 5. Imports under quotas for Deletion Deletion Program and Survey Survey Certificate Certificatess 17. Procedure Procedure under under PACCS PACCS For clearance under PACCS following requirements must be met: The importer, importer, and if clearance clearance is desired through agent, both must have a PACCS user ID. This user ID may be obtained from Model Customs Collectorate, Customs House Karachi between 1000hours to 1400hours on all working days. Copy of the packing list and invoice of the cargo must be available inside the imported containers. These documents are retained by the customs and are not returned to the importer. National Tax Number No objection certification Number from any government department in case of any restriction of import of an item by such department. Free Tax Number FTN in case of exemption from income tax liability. Minimum Computer System Requirements i.e. 



 

 

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1. Inter Interne nett Explo Explorer rer 6.0 6.0 (or (or above above)) 2. In case case you you wish to use off-l off-line ine softwa software re for for filing filing of Goods Goods Declaration: MS Office info Path 2003 (with MS Office 2003 Service Pack 1) 3. High Speed Speed Interne Internett Access Access preferab preferably ly a DDP connecti connection on through through Cybernet 4. Regulatory Regulatory Authorities Authorities like Government Government department departments, s, Banks Banks etc. etc. would require static IPs to interact with PACCS  There is no need to file any document to the customs. All the declarations (Bills

of Entry, shipping Bills etc.) are electronically available online. 18. Submission Submission of Goods Declaratio Declaration: n: The Goods Declaration i.e. on line filing of bills of entry etc. may be filed on line at least 24 hours before the arrival of the vessel. The duties and taxes are computed and discharged (at any nearest online bank branch) by the importer before submission of the declaration to the Customs. On submission of the document the importer is granted an online receipt in the shape of Customs Reference Number (CRN) also known as Machine Number. 19. Process Process of Declarati Declaration: on: The moment a CRN is allotted, the Risk Management System of PACCS commences the processing of the declaration. In case the customs are satisfied that the particulars contained in the declaration do not pose a threat to the country of the exchequer, the cargo is cleared in seconds and the importer is intimated online. However, in case a threat is detected, detailed scrutiny including examination of the cargo is undertaken.  IMPORTANT

PACCS has a highly sophisticated automated Risk Management System and designed to detect any illicit practices. Therefore, in order to avoid delays and confusion later it is advisable to file your declaration carefully and to ensure that correct information is declared to customs.  The Customs if not satisfied with the declaration may also require additional information, verify certain documents, question value, HS code etc. 20. Difference of opinion over Assessment by the Customs: In case the importer differs with the assessment of Customs he will be provided with an online opportunity to record his grounds for differing with the Customs. This will initiate first review of the assessment. The first review will be conducted by an officer not below the rank of Principal Appraiser and the importer will have the right to appear in person if he so desire. If after the first review, the importer is not satisfied with the decision of Customs, he is entitled to file a second review which will be conducted by an officer not below the rank of Assistant Collector of Customs and the importer shall have the right to appear in person if so desired by him.

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In case the importer is still not satisfied with decision of the Customs, he may get his cargo cleared from the port by furnishing security equivalent to the differential amount. In such an event the case would be automatically forwarded to the valuation department, HS committee etc. depending upon the nature of the dispute. However, in case the importer does not clear your cargo by furnishing the security, he may challenge the decision before the relevant appellate authorities. 21. 21.

Auto Automa mate ted d Cust Custom omss Cle Clearan arance ce Pro Proce cedur duree (ACP (ACP): ):

In addition to the above, on some other main ports including Lahore, Peshawar etc. other than KICT, Customs Clearance procedure under ACP is also operative. The same is however, available to following eligible importers:

I.

All All the the Fede Federa rall / Provi Provin ncial cial Gov Goveernmen rnments, ts, Pub Publi licc sect sector or orga organi niza zati tion on,, State State owned corporations and defence imports.

II.

All the import importers ers,, havi having ng impo import rt value value more than than Rs. Rs. 30 mill milliion durin during g last twelve months will be eligible for ACP as per parameters laid down in implementation strategy (para 3).

III. III.

The impor importt of risk risk pron pronee comm commodities odities shall shall not not fall fall in in the the previ preview ew of ACP ACP..

IV.

The cleari clearing ng agent agentss (upt (upto o five) five) who hav havee been been cle cleari aring ng goods goods of such such importers in the past one year would be taken as nominated clearing agents, unless otherwise desired by such importers through application to the Deputy Collector, Import Section or any proceedings have already been initiated against clearing agent under customs law or.

V.

The impo importer rterss who who do not not meet meet the ACP criteri criteriaa may may also also appl apply y to the Collector for special enrollment.

VI.

The facili facility ty of ACP ACP shal shalll be withdr withdrawn awn at any any stage stage if it is found found that that a case of misdeclaration or fiscal fraud exists or has been detected against the importer, (or a director in case of company / firm).

VII.

The facili facility ty of ACP ACP will will be be availe availed d only only for for goods goods impor imported ted agains againstt valid valid LC (letter of Credit) or registered bank contract.

21. Exception Exception to the ACP: The ACP will not be available in following cases:

a)

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Wher Wheree the the Goo Goods ds Decl Declar arati ation on is is fil filed ed prior prior to to the the arriv arrival al of the vessel under section 79 (1);


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b)

Impo Import rt of of scra scrap p of of all all kin kinds ds,, secon second d han hand d mach machin iner ery y, job lot / sto stock ck lot goods;

c)

Chem Chemiicals cals on on the the con contro troll lled ed li list or or usea useabl blee in the manu manufa fact cturi urin ng of narcotics, psychotropic substance or chemical weapons;

d)

Item tems meant for re-export.

e)

Bann Banned ed / res restri trict cted ed item itemss as as per per cur curre rent nt Im Import port Tra Trade de & Proc Proced edur ures es Order;

f)

Item Items in in sec secti tion on II (Proc (Proced edur ural al Requ Requiiremen rements ts)) of of cur curre rent nt Impo Import rt Trade & Procedures Order, except CKD kits of motor cars and other motor vehicles, and trucks and buses, or unless allowed by Collector of Customs,

g)

Item Items orde ordere red d to to be excl exclud uded ed from ACP ACP due due to hig high h ris risk, k, by by the the Appraisement Intelligence Branch, after approval of additional Collector in charge and notice issued by Additional Collector (Imports).

22. M/s. PRAL has been authorised by the customs authorities to feed the list of names of importers in the data base to whom facility of ACP will be extended. This list is duly signed by all the Additional Collectors (Appraisement) and Collector (Appraisement). 23. The system under under ACP aims to process the customs customs declarations declarations made at the time of import by notified eligible importers, on the Goods Declaration (GD) form, using Custom House computer. However, under the facility about 10% of such declarations will be checked in detail randomly in order to ensure their authenticity. 24. In case any discrepancies discrepancies prejudicial prejudicial to government revenue revenue or import policy are found in random checking or Post Clearance Audit etc, severe penal action may be initiated against the importer as well as the Custom House Agent, in accordance with Customs Act, 1969. 25. Unless the case case is selected for random check, check, the computer system prints prints on the Good Declaration, ‘CLEARED UNDER ACP’. All such Goods Declarations shall not be presented in Assessment Group for manual assessment or processing. The assessment for the purposes of duties and taxes would be made automatically by the computer. The assessment aspect of such

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Goods Declaration will be scrutinized under Post Clearance Audit / Post Import Audit. 26. In case the case is not selected selected for random checking, following following procedure procedu re is followed for clearance of goods: a. In case case of FCL cargo cargo Superin Superintend tendent ent (cash (cash)) shall “out “out of charge charge”” the Goods Declaration after duties and taxes have been paid. At the wharves, shed etc. the FCL cargo may not be examined. The container seal shall be checked for being intact and its numbers verified. If the seal is found missing, broken or tampered, or its numbers do not tally, this fact will be endorsed in the computerized examination report and detailed examination will be carried out. b. In case case of LCL LCL cargo, cargo, the marks marks and and numbers numbers and and total numbe numberr of packages are tallied at wharves, sheds etc. The Goods Declaration of LCL cargo shall be “out of charge” by Principal Appraiser (Shed). If the number of packages / quantities or marks and number do not tally, this fact will be endorsed in the computerized examination report and detailed examination will be carried out. c. The Examining Officer (exit gate) shall shall re-verify the container container number number and seal number in case of FCL cargo, marks and numbers in case of LCL cargo; and payment of duty stamp on the Goods Declaration, before goods are allowed out of customs area.  All imports pertaining to deletion programs of availing benefits of conditional /

concessionary SROs [ whereby certain security i.e. Indemnity Bond, Bank Guarantee, etc is required to be submitted in group / bank guarantee cell ] shall be allowed to avail the facility of ACP after completing the due procedure in the group / Bank Guarantee Cell. Superintendent Cash will “out of charge” such Goods Declarations after completion of process by the group.  Notwithstanding the above, as per the facility, the computer system at Customer

Service Centre at the ports may also randomly select GDs for detailed scrutiny and processing (assessment) and examination of goods. Such GDs shall be marked by computer system ‘RANDOMLY SLECTED FOR DETAILED PROCESSING AND EXAMINATION UNDER ACP’. ALL SUCH Goods Declaration will be presented in Assessment Groups and to shed examination staff for examination as per examination order. In cases, where Goods Declaration selected is for more than 10 containers the examination shall be of 20% of the total number of containers, unless otherwise ordered by the Assistant Collector in

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charge. The Principal Appraiser (Shed), after satisfying himself will “out of charge” all such Goods Declarations.  The facility of ACP will stand withdrawn on detection of any discrepancy or mis-

declaration, which shall be fed in the main computer system by the person / group / section making detection by filling out form ACP-2. This will form a part of the company profile kept on the customs data base, unless otherwise order by the Collector of Customs.  The Additional Collector of Customs, Appraisement in charge of Import Section

has been authorised to notify or de-notify the importers, or restrict certain types of import or certain items of import from using the ACP.  It may be noted that in cases where the goods are cleared under the facility

of PACCS or ACP, only white bills of entry shall be used for for clearance of goods against cash, in bond or out bond. However, in all other cases usual mode of clearance of goods as described herein above shall be operative.

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Custom Clearance Procedure for Import

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