CUSTOMS MANUAL

CONTENTS

1. Introductory
2. Arrival of goods and procedure prior to lodgment of goods declaration
3. Procedure for clearance of imported & export goods
4. System of classification of goods
5. Special classification schemes for imported goods; for a Project, baggage and postal articles
6. Customs valuation
7. Provisional assessment
8. Import/export restrictions/prohibitions under Customs law
9. Customs clearance procedure for food items, livestock products, plant and plant materials
10. Warehousing
11. Transhipment of cargo
12. Consolidation of cargo
13. Merchant Overtime fee
14. Procedure for less charge demand
15. Refunds
16. Imported and export cargo - release/storage options in disputed cases
17. Import and Export through courier
18. Clearance by post
19. Import of samples
20. Re-importation and Re-exportation of goods
21. Disposal of unclaimed/uncleared cargo
22. Export Promotion Schemes -
    1. Duty Drawback/DEEC/DEPB/EPCG
    2. 100% EOU scheme
    3. Export Processing Zone (EPZ) scheme
    4. STP/EHTP scheme
    5. Special Economic Zone scheme
23. Setting up of ICDs/CFSs
24. Passenger clearance system - facilitation-cum-enforcement
25. Offences and penal provisions
26. Appeal and review / Settlement of cases
27. System of grievance redressal in the field formations of Customs