CUSTOMS AND CARGO TRANSIT PROCESS

Course Objective:
The objectives of this course is to provide a thorough understanding of various aspects of customs and cargo transit
process to enable integration of supply chain all over the world for economic benefits. At the completion of the
course, the student should be able to understand the functions of the customs, provisions of the Custom Act, custom
duty and custom clearance process

Course Contents:
Module I: Introduction to Customs Process
Functions of Customs: Collection of customs duties on imports and exports as per basic Customs laws;
enforcement of the various provisions of the Customs Act governing imports and exports of cargo,
baggage, postal articles and arrival & departure of vessels, air crafts etc.; discharge of various agency
functions and enforcing various prohibitions and restrictions on imports and exports under Customs Act
and other allied enactments; prevention of smuggling including interdiction of narcotics drug trafficking;
and international passenger processing.

Module II: Warehousing, Transportation, Consolidation of Cargo

Warehousing: Licenses for storage of sensitive and non-sensitive goods, warehousing bond, interest for storage
beyond permissible period, waiver of interest, control over warehoused goods, payment of rent and warehoused
goods. Tran-shipment of cargo: Tran-shipment of imported containerized cargo from gateway port to another port/
ICD/CFS, duty free import of containers, Tran-shipment of imported containerized cargo from gateway port to a
foreign port, Tran-shipment of imported containerized cargo from gateway port to SEZ, movement of export cargo
from port/ICD/CFS to gateway port, tran-shipment of cargo by air. Consolidation of cargo: Procedure for
consolidation of import cargo, procedure for consolidation of export cargo, international transshipment of LCL
containers.

Module III: Procedures for clearance of imported and export goods

Import: Bill of Entry – Cargo Declaration; documents required, EDI Assessment, Examination of
Goods, Green Channel facility, Execution of Bonds, Payment of Duty; Export: Registration,
Registration in the case of export under export promotion schemes, Processing of Shipping Bill – EDI,
Octroi procedure, Quota Allocation and Other certification for Export Goods, Arrival of Goods at Docks.
System Appraisal of Shipping Bills, Status of Shipping Bill,Variation Between the Declaration & Physical
Examination: Stuffing / Loading of Goods in Containers, Drawal of Samples, Amendments, Export of
Goods Under Claim for Drawback, Generation of Shipping Bills:

Module IV: Export Promotion Schemes

Duty Drawback/DEEC/DEPB/EPCG; 100% EOU scheme; Export Processing Zone (EPZ) scheme;
STP/EHTP scheme; Special Economic Zone scheme; Setting up of ICDs/CFSs

Examination Scheme:

Components C A CT EE
Weightage (%) 10 5 15 70

Text & References:

Official Indian Government Websites for Customs & Excise: Central Board of Excise and Customs
http:// www.report .com/customs manual/index/htm.
EC-EFTA working Group on common transit
Customs Code Committee – Transit Section
Transit Manual (NCTS)