Preparation
of documents and submitting.
1. For the clearance of imported goods, the importer or his agent must
fill Customs Declaration Form 1 (CUSDEC-1) that is also known as Import
Clearance Form completely and correctly. The required particulars for
Customs purposes and foreign trade data must be stated by typewriting.
Pass-writer's service is arranged to help the importer to fill in the
declaration. Others documents to be submitted with the Import declaration
form are as follows:
(a) Original seller's invoice bearing bank stamp or if not bearing bank
stamp, FE exemption certificate commonly known as I.B.R exemption certificate
issued by Central Bank is required.
(b) Bill of lading or Airway bill.
(c) Import permit or licence from the Ministry of Commerce and Trade,
as required in each case.
(d) Packing List.
(e) Sale contract.
(f) Other relevant documents such as certificates provided by in laws
and regulations for control measures.
Central
Registry.
2. After completion of the preparation of documents, the declarant must
submitted these documents to the Central Registry of Customs. Officers
at the Central Registry checked the completion of documents and the correctness
of declared facts and data. If documents are found in order, the receiving
clerk will stamp serial number and receiving date together with the receiving
time on the import declaration form. Then the acknowledgement receipt
stamped with the registration number and date of the declaration form
will be returned to the importer or his agent and then the declaration
will be forwarded to the Import Section.
Import
Section.
3. At the Import Section, Import declaration is checked against the facts
mentioned in the manifest for the manifest clearance purpose. If found
correct the declaration is noted and relevant manifest line number is
strike out. After that, declaration forms and attached documents are sent
to one of the Appraising Groups.
Appraising
Group.
4. At the Appraising Group, the respective assessing officer shall see
that the goods are imported in compliance with the existing laws and regulations
for import trade control. And also checked the particulars including descriptions
of commodities, H.S codes, rates of duties and taxes, quantities and measurements,
…etc; for purposes of right classification and calculation of duty.
Valuation
Unit
5. The appraiser in valuation unit will submit proposed value for confirmation
through the Assistant Director to the Director after checking with the
recorded prices, catalogues and whole sale market prices if needed. Then,
the CUSDEC-1 will be returned to the Appraising Group concerned.
Cash Section
6. After the CUSDEC-1 has been finally disposed off in the Appraising
Group and entering data in the computer for compiling foreign trade statistics,
the calculations of the amount of duty and tax will made in Cash Section.
In the mean time the duty clerk will declare the name of importer and
the registration number and date of the CUSDEC-1, which has been assessed
and ready for collection of duty and tax.
Wharf/Warehouse/Container
Terminal/Airport Appraising Group
7. After collecting duties and taxes payable, the CUSDEC-1 with the relevant
documents are forwarded to the respective Warf/Container/airport Appraising
group by correspondence. Meanwhile the importer or his agent need to take
Delivery Order from the Shipping agency department presenting original
bill of lading and to pay port due. Then the Customs Examination Officers
checked the commodities against with the declaration and relevant documents.
If any discrepancy is found on examination, it will lead to the detention
or seizure of goods or made reassessment and refund or recovery of duty
as the may be. As the result of examination, if found correct the delivery
of goods will be allowed by Customs.