© DG Education (P) Ltd
[Cus : Export Procedure]
EXPORT PROCEDURE:
PROCEDURE TO BE FOLLOWED BY EXPORTER
1.
Explain with reference to the provisions of Sec 50 of the Customs Act, 1962 and the ‘Shipping Bill [Electronic Declaration]
Regulations, 2011’ as to what is meant by Shipping Bill?
(2 Marks)
Sec 50 of Customs Act, 1962 has mandated e-filing of shipping bill (except under exceptional cases, where e-filing is not feasible).
Shipping Bill has to be filed as per new set of regulations – Shipping Bill (Electronic Declaration) Regulations, 2011. Regulation 2 of
the said regulation defined ‘Shipping Bill’ as the electronic-declaration of exporter accepted and assigned a unique number by the
Indian Customs EDI System.
PROCEDURE TO BE FOLLOWED BY PIC OF CONVEYANCE
2.
Explain briefly with reference to the provisions of the Customs Act, 1962:
i) Entry Outward
(2 Marks)
Entry Outward: Entry outward is the permission granted by the Customs Officer to master-of-vessel to receive and load the export
goods from the exporter and proceed for its foreign journey. This is granted under section 39 of the Customs Act, 1962. Unless and
until ‘entry outward’ order is obtained, no export goods can be loaded in the vessel. However, baggage and mail bags can be loaded
in the vessel even prior to grant of entry outward.
Tutorial Notes:
1. “Entry Outward” shall be obtained by VESSEL only. Other conveyances (VEHICLES, AIRCRAFTS) are not required to obtain ‘entry outward’
to load goods therein.
2. Just like “entry inward” is required for a vessel in case of importation (to proceed with unloading of cargo), “entry outward” is required for the
vessel in case of exportation (to proceed with loading of cargo).
3.
Explain briefly the meaning of Entry Inward and Entry Outward in the Customs Law.
(Nov 2014 – 3 Marks)
Entry Inward: “Entry Inward” refers to the permission granted by proper officer to the master of vessel to unload goods. Entry inwards
is granted to the vessel under Section 31 of the Customs Act. Section 31 prohibits unloading of goods before grant of entry inwards. It
provides that no imported goods shall be unloaded from the vessel unless an entry inward has been granted to the vessel.
Entry inward is granted only when IGM (Import General Manifest) has been filed by the master of vessel[Master of Vessel = Person-InCharge of Vessel]. However, if proper officer is satisfied that there is sufficient cause for non-filing of vessel, then he can grant entry
inward prior to filing of IGM.
Baggage, mail bags, animals and any perishable or hazardous goods can be unloaded without obtaining “entry inward”.
Entry Outward: Entry outward is the permission granted by the Customs Officer to master-of-vessel to receive and load the export
goods from the exporter and proceed for its foreign journey. This is granted under section 39 of the Customs Act, 1962. Unless and
until ‘entry outward’ order is obtained, no export goods can be loaded in the vessel. However, baggage and mail bags can be loaded
in the vessel even prior to grant of entry outward.
© DG Education (P) Ltd
[Cus : Export Procedure]