Customs Clearance

Clearance of any imported goods means their physical removal from customs areas either for home consumption or for warehousing. Customs Clearance for Warehousing : It is said that the imported goods are cleared for warehousing when they are not required immediately for use or consumption after landing. Such goods are permitted to be deposited in a warehouse, with payment of 50% duty, as deposit for subsequent clearance on payment of balance 50% duty. In such cases the goods may be deposited in customs bonded warehouse, public bonded warehouse or bonded warehouse within the importers premises at final destination. Ex-bonded Goods : When the bonded goods are cleared on payment of balance duty, they are said to be ex-bonded. Goods out of Customs Charge : Goods released for delivery by customs after completion of customs clearance formalities are said to be out of customs charge.Customs Detention Certificate : Customs may issue a detention certificate stating the period and the cause for which the goods were detained by them, before release (out of charge) but such certificate is issued by them only when the goods are sent by customs for analytical test or they are detained for no fault of the importer or in the event the documents are lost by customs due to which the goods cannot be released.

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