Detailed information about Custom declarations :
The Indian customs declaration process involves passengers filling out a prescribed "Indian Customs Declaration Form" upon arrival, declaring any dutiable goods they are carrying, and choosing to proceed through the "Green Channel" (for no dutiable goods) or "Red Channel" (for items requiring customs clearance) based on their declaration; for commercial imports/exports, it requires submitting documents like invoices, packing lists, and a Bill of Entry (for imports) or Shipping Bill (for exports) through the Indian Customs Electronic Data Interchange System (ICES) for customs assessment and clearance, including potential physical inspection of goods.
Key points about the Indian customs declaration process:
Passenger declaration:
Every arriving passenger must declare their belongings on a customs declaration form, indicating if they have any items exceeding duty-free allowances.
Green and Red Channels:
Passengers can choose the Green Channel if they have no dutiable goods, or the Red Channel if they have items requiring customs inspection.
Commercial import/export process:
- Required documents: Importers need to submit a Bill of Entry, while exporters need a Shipping Bill, along with documents like invoices, packing lists, and certificates of origin.
- Electronic filing: Most customs declarations are filed electronically through the Indian Customs Electronic Data Interchange System (ICES).
- Customs valuation: Goods are classified based on the Harmonized System of Nomenclature (HSN) codes to determine applicable duties.
- Customs inspection: Goods may be physically inspected by customs officials to verify the declared information.
- Duty payment: Applicable customs duties and taxes are calculated and paid before goods are released.
Important documents for Indian customs declaration:
- Indian Customs Declaration Form
- Invoice
- Packing List
- Bill of Entry (for imports)
- Shipping Bill (for exports)
- Certificate of Origin (if required)
