Customs manual 2015 pdf
Central Board of Excise Customs. Customs Manual Chapter No. Chapter 1. Chapter 2. Chapter 3. Topic Overview of Customs Functions. Page No.(s) 1. 1. Introduction. 2. Statutory provision for levy of Customs duty. 3. Ease of doing business. 4. Control and regulatory provisions. 5. Role of Custodians. 6. Obligations of carriers. 7. Customs. Customs Manual Chapter 6 Customs Valuation 1. Introduction: The rates of Customs duties leviable on imported goods and export goods are either specific or on ad valorem basis or at times on specific cum ad valorem basis. When Customs duties are levied at ad valorem rates, i.e., based on the value of the goods, it. Goods imported into the country attract Customs duty and are also required to confirm to relevant legal requirements. Thus, unless the imported goods are not meant for Customs clearance at the port/airport of arrival such as those intended for transit by the same vessel/aircraft or transshipment to another Customs station or to any place.
One of the biggest challenges facing many Customs administrations today is the control of declared Customs values and tackling suspected undervaluation. Given that the majority of duty rates worldwide are ad valorem (i.e. based on a percentage of the value of the goods), accurate determination of Customs value is critical for ensuring. 8. Customs clearance of cargo 9 9. Smuggling and other violations and penal provisions 10 Appellate remedies 11 Passenger processing 11 Import /Export by post/courier 11 Citizen Charter 11 Chapter 2 Arrival of Conveyances and Related Procedures 1. Introduction 12 2. Conveyance to call only at notified Customs ports. Customs Manual Central Board of Excise Customs Chapter No. Topic Page No.(s) Chapter 1 Overview of Customs Functions 1 1. Introduction 1 2. Statutory provision for levy of Customs duty 1 3. Ease of doing business 2 4. Control and regulatory provisions 4 5. Role of Custodians 5 6. Obligations of carriers 6 7. Customs preventive control 6 8. Customs clearance of cargo 6.
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