non-dutiable goods while the blue form is meant for the goods within the country and the violet is intended for re-export. Import duty is calculated on the basis of details given in the bill of entry by customs authorities. Where the importer / clearing agent does not know Commerce - - . .
PM the exact /and full details about goods imported, he will prepare a bill of sight. He would provide as much as details possible about the goods imported to the extent of his memory and with specific remark that he cannot give complete information about the goods imported. In such a case , customs authorities will complete the statement and import duty only after assessing the arrival of goods at the port of delivery. iv) Payment of Import Duty The clearing agent / importer submits the bill of entry and other required documents to the customs authorities.
He pays import duty in the case of dutiable goods to the customs authorities. v) Release Order From Dock After payment of customs duty, the bill of entry has to be marked by the dock. Superintendent and an examiner are instructed to physically examine the goods. He gives his report on the bill of entry.
Then the bill is passed over to the port authority. He would issue release order. vi) Getting Delivery From The Dock. The clearing agent takes delivery of goods from the dock after submitting the documents like, Port Trust Dues Receipt, Bill of Entry and Bill of Lading.
If the goods are imported for re-export, the agent / importer will deposit them in a bonded warehouse and receives Dock Warrant. vii) Dispatching Goods to the Importer The agent despatches the goods to the importer by the rail/ road. He gets Railway Receipt (R/R) or Lorry Receipt (L/R) from the transporter. viii) Sending Advice to the Importer Clearing agent informs the despatch of goods to the importer and sends Railway Receipt / Lorry Receipt with the statements of expenses incurred by him and the commission payable to him for his service.
Specimen of Bill of Entry