Flowchart for Customs Clearance of Imported Goods
Prior BILL OF ENTRY (BOE)
Bill of Entry (BOE) can be filed in the Customs System even before arrival of goods at the port of
import. Such BOE is called a Prior Bill of Entry. This offers a significant advantage because Customs
processing and duty payment etc. can take place even before the actual arrival of goods. This helps
in saving time and ensuring clearance of goods as soon as goods arrive. The Savex / CHA needs to
plan filing of prior BOE.
Role & Responsibility
Savex / CHA
PROCEDURE FOR CLEARANCE OF IMPORTED GOODS
STEP 1
Confirm the arrival of goods at the port of import and take delivery order from the airlines / Liners.
It is important for Savex / CHA to know the mode of shipment.
I. If it is in Cargo Mode by Air, it will be dealt by the r e s p e c t i v e ACC Import
Commissionerate (ACCI).
II. If it is in courier mode, then by the New Courier Terminal, ACC Export Commissionerate
(NCT).
III. If it is in Cargo Mode by Sea, it will be dealt by CFS Customs officials.
Sea port details in India
For Chennai – Chennai Ennore Port & Kattupalli port.
For Mumbai - Mumbai Port & Jawaharlal Nehru Port .
For Delhi - ICD Tuglakabad or ICD Patparganj.
Role & Responsibility
Airlines / Shipping Lines, Freight Forwarder and Savex / CHA
STEP 2
Filing of BOE has to be ensured by the Savex through our CHA’s. It is generally done online through
ICEGATE Portal namely www.icegate.gov.in
Role & Responsibility
Savex / CHA
STEP 3
Processing of BOE by Customs System. Customs’ role starts from this point only i.e. after the BOE is
filed. Therefore Customs may be contacted with “BOE number and date” for tracking and
expediting the clearance. The entire process of customs clearance is done electronically.
Role & Responsibility
Customs
STEP 4
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As soon as the BOE is filed, it may be referred online by the Customs to Partner Government
Agency (PGA) like Bureau of Indian Standards (BIS) / Wireless Planning & Coordination (WPC) / Plant
Quarantine (PQ) / Food Safety & Standards Authority of India (FSSAI) in case NOC is required from
them. Therefore it is very important to plan and understand in advance the requirement of such
NOC. CHA are aware about such requirement. BOE is marked online to the respective PGA. NOC
from applicable PGA will be required before goods can be released by Customs. Such NOC is given
online by PGA directly and there is no role of Customs in it.
Role and Responsibility
Respective PGAs and Savex / CHA
STEP 5
After Completion of the assessment the CHA are required to register the goods. This can be done
online through ICEGATE Portal www.icegate.gov.in
Role and Responsibility
CHA
STEP 6
Duty Payment can be done by the Savex even before the assessment is completed by Customs. It is
important to understand that customs processing would continue, after Goods Registration, even if the
duty has not been paid. But in order to ensure quick clearance Savex should pay the duty even before
the registration process is completed.
Role and Responsibility
Savex / CHA
STEP 7
Customs will conduct examination if required and give Out of Charge (OOC) in case everything is in
order. OOC signifies that the Customs process is complete and role of Customs ends at this stage. Savex
/ CHA can check the status of OOC on ICEGATE Portal www.icegate.gov.in
Role and Responsibility
Customs
STEP 8
Generation of Gate Pass and Delivery of goods by the Custodian
Role and Responsibility
CHA
STEP 9
Transportation of Goods from the Port
Role and Responsibility
CHA
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Documents required for filing of a bill of entry
1. Commercial invoice
2. Packing list
3. Air way bill
4. IEC code
5. Bank AD code
6. GST registration number
Documents required for registering the goods / cargo
1. Commercial invoice
2. Packing list
3. Air way bill
4. Insurance certificate
5. Freight Certificate
6. BIS Certificates if any
7. WPC / ETA certificates if any
8. TEC Certificate if any
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