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The clearing agent has to pay Dock charges by Dock challan. After
paying dock charges ‘Landing and Shipping Due Office stamps on the
application form itself with wordings like Dock charges paid’ or it may
issue a separate receipt called Post Trust Dues Receipt.
iii. Preparation of Bill of Entry
Bill of Entry is prepared in triplicate in order to pay custom duty. This
document contains the details like name and address of importer, the
name of the ship, full description of the goods, number of packages,
importer and exporter code (IEC) name of the exporting country and
custom duty payable.
Bill of Entry is issued in three colors. The black form is meant for
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 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 submit 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.