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IMPORTS
TYPES OF IMPORTS
Home Consumption Bill of Entry. Into-Bond & Ex- Bond.
IMPORT
Regular Import
ITEMS IMPORTED UNDER THIS SCHEMES ARE FREE OF CUSTOMS IMPORT DUTIES.
THESE FACILITIES ARE PROVIDED TO MANUFACTURERS WHO WOULD WANT TO ENHANCE THE QUALITY OF THEIR
Regular Import
Into-Bond &
Home Consumption
Re-Import
Ex- Bond
3 rd Party Imports.
THIS PROCESS ALSO HELPS THE IMPORTER / TRADER THE MUCH NEEDED J.I.T. SUPPLY.
THE SVB CELL LOOKS INTO TRANSFER PRICING POLICY. REGISTRATION WITH CUSTOMS ARE MANDATORY. DOCUMENTS ASSESSED UNDER THIS REGISTRATION NORMALLY ARE ASSESSED PROVISIONALLY WITH AN
THE ULTIMATE BUYER COMPLETES ALL CUSTOMS FORMALITIES AND CLEARS THE SHIPMENT.
WHAT IS D E P B ?
( DUTY ENTITLEMENT PASS BOOK)
This is a scheme where credit availed by the Exporter is for adjustment of duty.
This is identical to DEEC ( Duty Exemption Entitlement certificate) The difference being DEEC is allowed only for those raw-materials which constitute part of the finished goods getting exported.
These License are not transferable, but where as in DEPB the benefit is availed for any item except for those which are restricted or banned for import. The DEPB licenses are freely transferable.
WHAT IS RE-IMPORT ? ? ?
THESE TYPE OF IMPORTS ARE ALLOWED FOR EXPORTING THE
Project Imports.
DUTY CALCULATION CHART IF the Invoice Value is : 1000 $ x Exchange Rate 42 INR = Rs .42000 . If shipment would FOB mode then it should add
Freight
: Rs .8400
Insurance ( 1.125 % of Invoice Value or actual which ever is less) : Rs.472.5 Total : Invoice value + Freight + Insurance
Assessable Value : Total +1 % Landing Charges ie 50872.5 +508.7 =51381) Duty calculate on assessable value ( Duty depends upon % of duty) For example If duty rate is ( 10 % + 16% + 3% + 3%+4%) 10% Basic on assessable value : Rs 5138
16 % Counter Valuing Duty + 3 % Education Cess on CVD : Rs. 9314 3 % Education Cess ( On 10 % + 16% +3%) 4% Additional Duty Total Duty Amount : Rs. 433.56 : Rs. 2650.66 : Rs.17536
Total
Octroi 5.5 % on Total
: Rs. 136.73
: Rs. 7.52
(Note : Octroi percentage depends upon type of Items Imported State to State)
CHA
Auditer
APPRASINIG OFFICER
NO
Sec - 48
A.C
A.C. Approved
Registration
SHED. E.O
Green Channel
SHED A.,O.
Out Of Charge
Preventive Officer
Delivery
CHA TO PRESENT B/E. TO E.O AT SHED B/E. IS ALLOCATED TO E.O BY SHED A.O.
PREVENTIVE OFFICER
DELIVERY
ASSESSMENT
SHED APPARISER
YES
PREVENTIVE OFFICER
EXPORTS
TYPES OF EXPORTS
Normal Exports D. E. E. C. ( Duty Exemption Entitlement Certificate )
EXPORTS
Exports Manufacture without Eeet under varies payment of duty under scheme under Customs Bond Commitment
Regular Exports
Regular Export
schemes
D.E.E.C
E.P.C.G.
100% EOU
STPI
DEPB
Normal Exports
3 rd Party Export
Re-Export
CFS / Cargo Complex Shipping bill filing Carting Customs Examination Docs and Cargo to be handed over to Shipping line/ Air line Container Stuffing Cooling period 24 Hours
SERVICES RENDERED FOR : I E C REGISTRATION SVB REGISTRATION EOU REGISTRATION STPI REGISTRATION PRIVATE BONDED WAREHOUSE REGISTRATION MRP ACTIVITY CONSULTANCY ON CLASSIFICATION OF GOODS 3RD PARTY IMPORTS RECORD KEEPING POSITION OF CONSIGNMENT STATEMENTS DAILY BASIS DUTY & OCTROI STATEMENT BY MONTHLY/ MONTHLY MONTHLY TURN AROUND TIME. INDUSTRIAL SPACIFIC UPDATION REFUNDS ANY OTHER SERVICES AS REQUIRED..
Thank you
AFL HOUSE, LOKBHARTI COMPLEX MAROL MAROSHI ROAD ANDHERI (E) MUMBAI 400 059