Green Channel Facility
This facility is given by customs to some major importers for clearing their goods. In this process
clearance of goods is done without a routine examination of the goods. Importers have to make a
declaration in the "Declaration Form" at the time of filing of a bill of entry. The appraisement is done
as per standard procedure except that there would be no physical examination of the goods.
Payment of Duty
Import duty is paid through the designated banks or by TR-6 challans. Various custom houses have
authorized different banks for receipt of payment of duty, and it is essential to check the name of the
bank and the branch before depositing the duty by the importer.
Bill of Entry
Provision has been made under section 46 of the Act, for faster clearance of the goods, & to allow the
filing of bill of entry before the actual arrival of goods. A bill of entry is valid if vessel/aircraft carrying
the goods arrive within 30 days from its date of presentation.
Specialized Schemes
Import of goods under specialized schemes such as DEEC and EOU etc. are required to execute bonds
with the customs authorities. In case the failure of bond conditions, the importer is liable to pay the
duty applicable to those goods. The bond amount would be equal to the amount of duty applicable to
imported goods. A bank guarantee may also be required along with the bond. The amount of bank
guarantee would depend upon the status of the importer like Super Star Trading House/Trading House
etc.
Delivery of Goods
On showing the customs clearances to the port authorities, the importer can take the delivery of his
goods. In case of cargo deposited in a warehouse, the importer would another bill of entry called the
ex-bond bill of entry to clear the whole or part of the warehoused cargo.
207
Land Transportation -
Associate
Notes
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