EXIM Facilitation and Zero Error Customs Compliance

COMMON PRE_CUSTOMS ACTIVITIES (BOTH EXPORT AND IMPORT)

1. Business & Regulatory Setup

• Import Export Code (IEC) from DGFT
• GST registration (mandatory for commercial trade)
• AD Code registration with Customs (linked to bank account)
• RCMC (Registration-cum-Membership Certificate) from Export Promotion Council (for exporters)

2. Product Classification & Compliance

• HS Code (ITC-HS) identification
• Check for Prohibited / restricted items, Licensing requirements (DGFT, CDSCO, WPC, BIS etc.)
• Country-specific compliance (RoHS, REACH, CE, FDA, etc.)

3. Trade Contract & Logistics Planning

• Finalize Incoterms (FOB, CIF, EXW, DDP, etc.)
• Choose freight forwarder / CHA
• Cargo insurance (if applicable)

EXPORT CUSTOM ACTIVITIES

1. Pre-Shipment Documentation

• Commercial Invoice
• Packing List
• Purchase Order / Sales Contract
• Letter of Credit (if applicable)
• Shipping Bill (filed electronically on ICEGATE)
• ARE-1 / LUT (for GST exports)
• Export incentives declarations (RoDTEP, Drawback, EPCG, etc.)

2. Customs Filing & Clearance

• Shipping Bill filing (FOB / Free / Drawback / EPCG)
• Self-assessment of export duty (if applicable)
• Customs examination (Risk-based or mandatory)
• Let Export Order (LEO) from Customs

3. Post-Clearance & Shipment

• Handover cargo to carrier
• Generate Bill of Lading / Airway Bill
• Export General Manifest (EGM) filed by carrier

4. Post-Export Compliance

• Realisation of export proceeds (within RBI timelines)
• e-BRC (Electronic Bank Realisation Certificate)
• Claim export incentives (RoDTEP, Drawback, MEIS legacy)
• GST refund processing (if applicable)

IMPORT CUSTOM ACTIVITIES

1. Pre-Arrival Activities

• Import contract & Incoterms finalization
• Verify import policy (Free / Restricted / Prohibited)
• Obtain licenses / NOCs if required
• Advance Bill of Entry (optional but recommended)

2. Import Documentation

• Commercial Invoice
• Packing List
• Bill of Lading / Airway Bill
• Certificate of Origin (preferential / non-preferential)
• Insurance Certificate
• Import licenses / test reports (if applicable)

3. Customs Clearance Process

• Bill of Entry filing (Home Consumption / Warehousing)
• Duty calculation: Basic Customs Duty (BCD), IGST, Social Welfare Surcharge, Anti-dumping / Safeguard duty (if applicable)
• Coordinating with CHA-CFA-CE for valuation documentation and certification
• Customs examination / sampling (if selected)
• Payment of customs duty
• Out of Charge (OOC) order

4. Post-Clearance Activities

• Port handling & delivery order
• Transport to factory / warehouse
• Compliance with post-import conditions (EPCG, end-use, etc.)
• Input tax credit (IGST) under GST