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Customs House Agent (CHA) is a person who is licensed to act as an agent for transaction of any
business relating to the entry or departure of conveyances or the import or export of goods at any
Customs station.
LIABILITIES ON CHA:
Section 146 of the Customs Act is the enabling provision, which allows agents of importers and
exporters to act on behalf of importers and exporters. This is necessitated by the highly involved
and technical nature of the work to be done in connection with clearance of imports into and
exports out of country. The importers and exporters themselves may have neither time nor the
requisite knowledge on their own. Therefore, agents are allowed to act on their behalf. The work
of the agents is governed by the Customs House Agents Licensing Regulations, 1984 framed
under this section read with Section 157.
There are certain liabilities fastened on the agent of the importer or exporter under Section 147.
Some of these liabilities are in the nature of extension of and exceptions to the liability of an
agent under the Indian Contracts Act, 1872. Sub-section (1) empowers the agent to do everything
that an importer or an exporter can do. Filing a bill of entry, shipping bill, submitting supporting
documents therewith, helping in examination of goods, payment of duty on behalf of the
principal, warehousing of goods, removal from warehouse and the like. The common law
principle that an agent’s actions bind the principal is given the status of a legal presumption. The
consequences of all actions of a CHA will bind the importers and exporters on whose behalf they
act. An agent who is authorized to act on behalf of the importer or exporter is treated as the
owner of imported or exports goods. In respect of that particular transaction, a notice could be
given to that agent. This does not normally extend to recovery of duty not paid or short paid by
the owner, importer or exporter of goods. As an exception, this is permissible when the
Deputy/Assistant Commissioner is of the opinion that such recovery from the owner, importer or
exporter of goods is not possible.
CHAs have to maintain detailed, itemized and up to date books of accounts. The accounts should
reflect all financial transactions entered into as a CHA. A copy of all documents such as shipping
bill, bill of entry, transhipment application etc. filed must be maintained by the CHA for at least
five years. These records should be made available for inspection by the officers of the
department.
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DUTIES AND OBLIGATIONS OF CHA’S
Clearances only against authorization A CHA is required to clear goods for import or export
only against specific authorization from the principal and must produce it whenever required by
the Deputy/Assistant Commissioner.
Method of transacting business The CHA has to either personally clear the goods or clear it
through an employee who is approved by the Deputy/Assistant Commissioner who is designated
for this purpose by the Commissioner. All the documents prepared by him should prominently
bear the CHAs name at the top of the document. The CHA should not attempt to influence the
conduct of Customs officers in matters pending before him or his subordinates. There should be
no threats, false accusations or duress against such officers. No promise of advantage or benefit
or gift should be made or bestowed on such officers. Duty of CHA should be discharged with
utmost speed and avoid delays. He cannot charge for his services in excess of rates approved by
the Commissioner.
Personal interests of CHA If the CHA is a former officer of the department, he cannot represent
any matter before a Customs officer, which he had personally considered as such officer. He
cannot also use facts which came to his knowledge when he was an officer.
Duty to tender correct advise The CHA is duty-bound to advise the client to comply with the
provisions of the Act and the regulations. If there is non-compliance of provisions by any client,
he is required to bring it to the knowledge of the Deputy/Assistant Commissioner. This
regulation requires the CHAs to act as source of information to the department.
The CHA has to exercise diligence and ensure that he passes on correct information to the client,
ensure that all information relevant for clearance or cargo or baggage is passed on to the client if
it is relevant for clearance of cargo or baggage.
Accounting for money received The CHA has a duty to promptly pay to Government all money
received from client for payment of duties and taxes. Similarly, any money received by him from
the client or from the Government should be promptly and fully accounted to the client.
Liability as to information CHA should not attempt to gather information from Government
records if it is not granted by the proper officer. Access to record maintained by him should not
be denied, nor removed or concealed when sought by the Commissioner. There is a duty to
maintain records and accounts as directed by the Deputy/Assistant Commissioner and produce
them before that officer for inspection. All documents have to be prepared strictly in accordance
with the rules and orders.
If the licence granted to a CHA is lost, it should be promptly reported to the Commissioner.
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If there is failure in complying with obligations under Regulation 14, the Commissioner may
prohibit a person from acting as a CHA within his jurisdiction.
OCEAN SHIPPING
Shipping has multiple meanings. It can be a physical process of transporting goods and cargo,
by land, air, and sea. It also can describe the movement of objects by ship.
Land or "ground" shipping can be by train or by truck. In air and sea shipments, ground
transportation is often still required to take the product from its origin to the airport or seaport
and then to its destination. Ground transportation is typically more affordable than air shipments,
but more expensive than shipping by sea.
Shipment of freight by trucks, directly from the shipper to the destination, is known as a door to
door shipment. Vans and trucks make deliveries to sea ports and air ports where freight is moved
in bulk.
Much shipping is done aboard actual ships. An individual nation's fleet and the people that crew
it are referred to its merchant navy or merchant marine. Merchant shipping is essential to
the world economy, carrying 90% of international trade with 50,000 merchant ships
worldwide. The term shipping in this context originated from the shipping trade of wind
power ships, and has come to refer to the delivery of cargo and parcels of any size above the
common mail of letters and postcards.
Freight on board, or free on board (FOB) - the exporter delivers the goods at the specified
location (and on board the vessel). Costs paid by the exporter include load and lash,
including securing cargo not to move in the ships hold, protecting the cargo from contact
with the double bottom to prevent slipping, and protection against damage from
condensation. For example, "FOB Kunming Airport" means that the exporter delivers the
goods to the airport, and pays for the cargo to be loaded and secured on the plane. The
exporter is bound to deliver the goods at his cost and expense. In this case, the freight and
other expenses for outbound traffic are borne by the importer.
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Cost and freight (C&F, CFR, CNF): Insurance is payable by the importer, and the exporter
pays the ocean shipping/air freight costs to the specified location. For example, C&F Los
Angeles (the exporter pays the ocean shipping/air freight costs to Los Angeles). Many of the
shipping carriers (such asUPS, DHL, FedEx) offer guarantees on their delivery times. These
are known as GSR guarantees or "guaranteed service refunds"; if the parcels are not
delivered on time, the customer is entitled to a refund.
Cost, insurance, and freight (CIF): Insurance and freight are all paid by the exporter to the
specified location. For example, at CIF Los Angeles, the exporter pays the ocean shipping/air
freight costs to Los Angeles including the insurance.
The term "best way" generally implies that the shipper will choose the carrier who offers the
lowest rate (to the shipper) for the shipment. In some cases, however, other factors, such as
better insurance or faster transit time will cause the shipper to choose an option other than the
lowest bidder.
Ships and other watercraft are used for ship transport. Types can be distinguished by propulsion,
size or cargo type. Recreational or educational craft still use wind power, while some smaller
craft useinternal combustion engines to drive one or more propellers, or in the case of jet boats,
an inboard water jet. In shallow draft areas, such as the Everglades, some craft, such as
the hovercraft, are propelled by large pusher-prop fans.
Most modern merchant ships can be placed in one of a few categories, such as:
Bulk carriers, such as the Sabrina I seen here, are cargo
ships used to transport bulk cargo items such as ore or
food staples (rice, grain, etc.) and similar cargo. It can be
recognized by the large box-like hatches on its deck,
designed to slide outboard for loading. A bulk carrier
could be either dry or wet. Most lakes are too small to
accommodate bulk ships, but a large fleet of lake
freighters has been plying the Great Lakes and St.
Lawrence Seaway of North America for over a century.
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Container ships are cargo ships that carry their entire
load in truck-size containers, in a technique
called containerization. They form a common means of
commercial intermodal freight transport. Informally
known as "box boats," they carry the majority of the
world's dry cargo. Most container ships are propelled
by diesel engines, and have crews of between 10 and 30
people. They generally have a large accommodation
block at the stern, directly above the engine room.
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Ferries are a form of transport, usually a boat or ship,
but also other forms, carrying (or ferrying) passengers
and sometimes their vehicles. Ferries are also used to
transport freight (in lorries and sometimes unpowered
freight containers) and even railroad cars. Most ferries
operate on regular, frequent, return services. A foot-
passenger ferry with many stops, such as in Venice, is
sometimes called a waterbus or water taxi. Ferries form a
part of the public transport systems of many waterside
cities and islands, allowing direct transit between points
at a capital cost much lower than bridges or tunnels.
Many of the ferries operating in Northern European
waters are ro/ro ships. See the Herald of Free
Enterprise and M/S Estonia disasters.
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A tugboat is a boat used to manoeuvre, primarily
by towing or pushing other vessels (see shipping)
in harbours, over the open sea or
through rivers andcanals. They are also used to
tow barges, disabled ships, or other equipment
like towboats.
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Incoterms or International Commercial terms are a series of international sales with terms, published
by International Chamber of Commerce (ICC) and widely used in international commercial transactions.
These are accepted by governments, legal authorities and practitioners worldwide for the interpretation of
most commonly used terms in international trade. This reduces or removes altogether uncertainties
arising from different interpretation of such terms in different countries. Scope of this is limited to matters
relating to rights and obligations of the parties to the contract of sale with respect to the delivery of goods
sold. They are used to divide transaction costs and responsibilities between buyer and seller and reflect
state-of-the-art transportation practices. They closely correspond to the U.N. Convention on Contracts for
the International Sale of Goods. The first version was introduced in 1936 and the present dates from
2000.
As of January 1, 2011 the eighth edition, Incoterms 2010, have effect. The changes therein affect all of
the five terms previously listed in section D, which are now obsolete and have been replaced with these
three:
This trade term places the greatest responsibility on the buyer and minimum obligations on the
seller. The Ex Works term is often used when making an initial quotation for the sale of goods
without any costs included.
EXW means that a seller has the goods ready for collection at his premises (Works, factory,
warehouse, plant) on the date agreed upon.
The buyer pays all transportation costs and also bears the risks for bringing the goods to their final
destination.
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FAS – Free Alongside Ship (named loading port)
The seller must place the goods alongside the ship at the named port. The seller must clear the goods for
export. Suitable only for maritime transport only but NOT for multimodal sea transport in containers (see
Incoterms 2010, ICC publication 715). This term is typically used for heavy-lift or bulk cargo.
new arrival incoterms have been discussed in the Incoterms 2010 brought out by the ICC and DAT and
DAP have replaced DAF,DES,DEQ and DDU Given here is a small explanation provided by the ICC Two
new Incoterms rules – DAT and DAP – have replaced the Incoterms 2000 rules DAF, DES, DEQ and
DDU
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The number of Incoterms® rules has been reduced from 13 to 11. This has been achieved by substituting
two new rules that may be used irrespective of the agreed mode of transport – DAT, Delivered at
Terminal, and DAP, Delivered at Place – for the Incoterms® 2000 rules DAF, DES, DEQ and DDU.
Under both new rules, delivery occurs at a named destination: in DAT, at the buyer’s disposal unloaded
from the arriving vehicle (as under the former DEQ rule); in DAP, likewise at the buyer’s disposal, but
ready for unloading (as under the former DAF, DES and DDU rules).
The new rules make the Incoterms® 2000 rules DES and DEQ superfluous. The named terminal in DAT
may well be in a port, and DAT can therefore safely be used in cases where the Incoterms® 2000 rule
DEQ once was. Likewise, the arriving “vehicle” under DAP may well be a ship and the named place of
destination may well be a port: consequently, DAP can safely be used in cases where the Incoterms®
2000 rule DES once was. These new rules, like their predecessors, are “delivered”, with the seller bearing
all the costs (other than those related to import clearance, where applicable) and risks involved in bringing
the goods to the named place of destination.
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of destination. The buyer is responsible for the costs and risks for the unloading, duty and any
subsequent delivery beyond the place of destination. However, if the buyer wishes the seller to bear cost
and risks associated with the import clearance, duty, unloading and subsequent delivery beyond the
place of destination, then this all needs to be explicitly agreed upon in the contract of sale.
DAP - Delivered At Place (named destination place)
This term means that the seller delivers when the goods are placed at the disposal of the buyer on the
arriving means of transport ready for unloading at the named place of destination. This is exactly what the
old Incoterm DDU stipulated.
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