Page 151 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

If the post parcels come through a vessel and the said Bill of Entry is filed by the
postal authorities is before arrival of the vessel, the rate of duty and tariff value applicable
shall be as on the date of arrival of the vessel i.e. Entry Inward of the vessel.
In respect of export goods, the relevant date for rate of duty and tariff value, if any,
applicable, is the date on which the exporter delivers the goods to postal authorities for
exportation and files the documents prescribed under Notification. No. 48/2018-Customs
(N.T.) dated 04.16.2018.
Q-573: What are the documents required on export of personal effect?
A-573: (a) Photocopies of Passport- Inside front cover and first page, visa page, inside back
cover and last page. (photo, details & visa page)
(b) Photocopy of Travel Ticket: - Clear and legible copy of the airline ticket indicating
flight number(s), date(s), departure location(s), and destination location(s). The
electronic ticket normally has just a reference number; please ensure that e-ticket
must have an e-Ticket Number.
(c) From and To Address with Contact Numbers.
(d) Authorization letter: - A letter for Indian customs in which you are authorizing us to
carry out all customs clearance formalities on your behalf.
(e) Fully descriptive Inventory/Packing list of goods:-A list describing the contents of
each package as well as a value assigned to each item.
(f) Travel/Departure certificate: - This certificate is required, if the goods need to be
sent after the departure of shipper from India. Airlines will check your travel record
and issue a departure certificate. Departure certificate will be submitted to customs
to allow us the export clearance of your shipment.
(g) Purchase bill of New items: If person visiting India and/or Holders of foreign
passports) are carrying any newly purchased item from India kindly produce original
purchase bill/Invoice of that item, along with encashment certificate/foreign
exchange conversion certificate issued by bank or authorized currency exchange
agents.
(h) Spare keys- Spare keys is required if you are using suitcase, luggage to pack your
personal belongings and wish to lock/secure the same (recommended).
(i) Customs Baggage Declaration Form- This is the customs form that must be duly
completed, signed by the shipper.
(j) You might also be asked to complete a Customs form of the country you are moving
to
Q-574: Explain the export through CFS once LEO is given
A-574: It is a mandatory provision as per Section 39, 40 of the Customs Act, 1962 that the
goods are loaded on ship under Customs supervision. The Custodians of Port & CFS too can
handle the job and Customs will have no objection to handling of documents by the
authorised representatives of Custodians after LEO at the docks.
Q-575: Import and Export by courier governs on
(i) The Courier Imports and Exports (Clearance) Regulations, 1999 and the Courier
Imports and Exports (Electronic Declaration and Processing) Regulations, 2010
(ii) The Courier Imports and Exports (Clearance) Regulations, 1998 and the Courier
Imports and Exports (Electronic Declaration and Processing) Regulations, 2010
(iii) The Courier Imports and Exports (Clearance) Regulations, 1998 and the Courier
Imports and Exports (Electronic Declaration and Processing) Regulations, 2011
(iv) The Courier Imports and Exports (Clearance) Regulations,1997 and the Courier
Imports and Exports (Electronic Declaration and Processing) Regulations, 2010

146