User:Ssarangprachand/sandbox

IGM: Import General Manifest is filed by captain of the vessel and submits to the port trust authority as well as customs. IGM is an intimation which includes the details of the consignment

•	Total no. of container on the vessel •	Number of containers which are going to be unloaded on port. •	Container Details – Container No., B/L No., •	Date & time of arrival & Departure of the vessel – ETA and ETD

IGM is an intimation/request to port trust authority that how much space will be required to unload the containers on port.

Unloading of Container: Ones IGM is filed, containers are unloaded on port after arrival of the vessel.

Cargo Arrival Notice: (CAN) is notice of arrival of consignment on port for importer so as importer should submit import documents for clearance of his consignment. Cargo Arrival Notice is sent to correspondent importer by Shipping Agent not by CHA Submission of Import clearance documents to the customs through CHA - appointed by Importer.

Bill of Entry: (B/E) Bill of Entry is the document prepared & submitted to customs by CHA on the basis of documents given by importer. B/E is the most important document in import procedure which consists of following details. •	Quantity of Goods, Total Price of the Goods, Description of Goods •	Name of consignee & Consigner, POL/ POD, Country of Origin •	Duty Calculation, Exchange rate, etc •	IGM details •	Invoice and packing List details

Types of Bill of Entry: •	Home Consumption (White Colour) with 6 copies •	In-Bond B/E (Yellow Colour) with 8 copies •	Ex-Bond B/E (Green Colour) with 8 copies •	Bond to Bond B/E (Yellow colour) with 8 Copies •	Defence B/E (Pink Colour)

Assessment of Documents: CHA Submit all following documents to the customs which are given by importer. Custom authority checks and authenticates the documents

1.	Original Bill of Lading / AWB duly endorsed in favours. 2.	Bill of Entry 3.	Invoice 4.	Packing List. 5.	Purchase Order. 6.	Order acceptance. 7.	Proforma Invoice. 8.	GSP Certificate or Certificate of Origin 9.	Insurance Policy 10.	PAN 11.	Import/ Export Code Number (IEC Number) 12.	Import Declarations 13.	GATT valuation declaration 14.	N-Form with BMC Undertaking 15.	Authority letter addressed to forwarder for releasing D.O.

Auditing: Audit department of customs verify the duty levied on the goods and calculated on Bill of Entry by CHA. In short it is verification process of duty calculated then it gives approval.

Payment of Duty: As audit department gives approval importer need to make payment of duty by filling TR-6 challan. Duty is paid either by cash or by DD directly into bank. (*TR-6: Treasury- Rule 6)

Destuffing of Cargo: After making payment of duty, cargo is destuff from the container for physical examination into warehouse.

Physical Examination of Cargo: There are two types of physical examination of cargo •	1st Check – i.e.100% examination of the cargo and •	2nd Check – i.e. sample Check (not 100%) examination of the cargo Generally in regular import process customs go for 2nd check and in case of any fraud or illegal activity or any doubt about consignment customs has authority to go for 1st check.

At the time of examination of the cargo if customs found the difference in goods and the goods described in documents presented by importer they charge penalty to the importer.

Container/ Cargo out of Charge: Ones customs found the goods and documents are appropriate they transfer the custody of container/cargo to the importer i.e. container/cargo out of charge of customs. But before that importer need to make payment of CHA’s fees, loading/unloading charges.