Custom Manual, 2018
               Customs Manual 2018
         Central Board of Indirect Taxes & Customs
                  (Updated till 31.12.2018)
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     Custom Manual, 2018
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                                                                                      Custom Manual, 2018
                                                     Index
           Chapter No.                                 Topic                                  Page No.(s)
           Chapter 1    Overview of Customs Functions                                            1-11
                          1.    Introduction                                                      1
                          2.    Statutory provision for levy of Customs duty                      1
                          3.    Ease of doing business                                            2
                          4.    Control and regulatory provisions                                 6
                          5.    Role of Custodians                                                6
                          6.    Obligations of carriers                                           7
                          7.    Customs preventive control                                        8
                          8.    Customs clearance of cargo                                        9
                          9.    Smuggling and other violations and penal provisions               10
                          10.   Appellate remedies                                                11
                          11.   Passenger processing                                              11
                          12.   Import /Export by post/courier                                    11
                          13.   Citizen Charter                                                   11
            Chapter 2   Arrival of Conveyances and Related Procedures                           12-19
                          1.    Introduction                                                      12
                          2.    Conveyance to call only at notified Customs ports /airports       12
                          3.    Power to board conveyance, to question and to demand              12
                                documents
                          4.    Delivery of Arrival manifest or Import Manifest or Import Report  12
                          5.    Person filling the manifest to be registered                      12
                          6.    Amendments of IGM                                                 15
                          7.    Penal liability                                                   16
                          8.    Exclusion from IGM of items originally manifested                 16
                          9.    Enclosures to Import General Manifest                             16
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           Custom Manual, 2018
            Chapter No.                                   Topic                                    Page No.(s)
                           10.    Procedure for filing IGM at EDI Custom Houses                        17
                           11.    Filing of Stores List                                                17
                           12.    Entry Inwards and unloading and loading of goods                     17
                           13.    Other liabilities of carriers                                        18
           Chapter 3     Procedure for Clearance of Imported and Export Goods                        20-33
                            1.    Introduction                                                         20
                            2.    Import procedure – Bill of Entry                                     20
                            3.    Self-Assessment of imported and export goods                         21
                            4.    Examination of goods                                                 22
                            5.    Execution of bonds                                                   23
                            6.    Payment of duty                                                      23
                            7.    Amendment of Bill of Entry                                           23
                            8.    Prior Entry for Bill of Entry                                        23
                            9.    Bill of Entry for bond/ warehousing                                  24
                           10.    Risk Management System in Import                                     24
                           11.    Risk Management System in Export                                     25
                           12.    Risk Management Division                                             26
                           13.    National Risk Management (NRM) Committee                             27
                           14.    Local Risk Management (LRM) Committee                                27
                           15.    Authorized Economic Operator Scheme                                  28
                           16.    Export procedure - Shipping Bill                                     29
                           17.    Waiver of GR form                                                    29
                           18.    Arrival of export goods at dock                                      29
                           19.    Customs examination of export goods                                  29
                           20.    Examination norms                                                    29
                           21.    Drawal of samples                                                    30
                           22.    Stuffing / loading of goods in containers                            30
                           23.    Amendments                                                           31
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