| Customs Regulation Database |
| Tariff Calculator |
 |
Collect correct Customs Duties and other levies such as Goods and Services Tax, national.Security Levy, Excise Duty etc on importation
Ascertain whether commodities are correctly classified and valued for collection of correct Customs duty and other levies and statistical purposes
Enforce Customs law and other related laws in the country
Facilitate the trade by providing effective and efficient service
Take suitable actions against the violators of the Customs Law and other related laws
The Long Room, being the Import Goods Declaration Processing Center for sea cargo those are subject to Customs
duty and other levies, is the highest revenue collecting point in the Customs. From the inception of the Department, the entire
import documents processing exercise has been carried on here. With the expansion of import trade over the years the import document
process was computerized and ASYCUDA system was implemented in January 1994 to minimize delays, errors and irregularities and provide
efficient and effective service to the trading community.
For process the Imports documents, duly filled Customs Form no: 53 (CUSDEC 1 & 11) using the official codes wherever necessary,
signed by the consignee and the declarant and submitted to this office with all the required documents.
The CUSDECS should be submitted in following copies:
Warrant copy
Delivery copy
Statistical copy
Exchange copy
R.M.V. copy for motor vehicles
Consignee's copy
Excise copy (if applicable)
Following documents should be always filed along with the CUSDEC:
Delivery order
Bill of Lading
Invoice as per exchange involved
Exchange documents
Packing list
Certificate of origin
Import control license (if applicable)
Certificate of registration and translation for used motor vehicles
Load port survey certificate for food items
S.L.S.I/Quarantine certificate. If applicable)
Catalogues/literature.( If necessary)
Delays could be avoided by submitting duly filled CUSDECS with necessary documents.
Documentation and delivery of all mail cargo are processed in this office. There are separate counters for Air ,Sea, Packets and Express mail. Once the POD (Post Office Document issued by the Postal Department) is submitted the parcel/packet will be examined and appraised by the Customs staff in the presence of the recipient or a nominee and Customs duty and other levies will be collected by the Postal Department.
The "D" branch is the secretariat of the Imports Division and plays a vital role in the Department.
This is the final authority for all the classification disputes, exchange and import control violations and all the documents
related to these discrepancies are referred to "D"branch for final decision. Duty waivers, concessions and exemptions are registered
and provisional CUSDECS and refunds documents are processed here. Registration of Customs house agents, investigations and inquires
arising on matters related to the Imports are also conducted in the "D" branch.
Pre-imports classification rulings
As a measure of facilitation to the trade, the Imports Division gives pre import classification ruling on commodities. Importers who desire
to have the HS Classification of any commodity that they intend to import, could make an application to the “D” Branch of the Imports
Division and obtain such a ruling. At the time of submitting such an application, all particulars of the commodity to be imported, including
relevant literature, chemical composition if applicable, the end use of the commodity, etc. will have to be provided. It would be useful if a
sample also could be made available to the Customs. Once an application is in order, and had been accepted, a fee of Rs. 300/- has to be paid.
Based on the details given by the Importer, the Customs would decide the HS No. applicable to that commodity. This ruling would be binding on
the Customs for a period of six months form the date of the ruling.
However, if at any time after the ruling is given, the Customs becomes aware that certain information had been either withheld, or some wrong
information had been given by the Importer, and opinion of the Customs had been based on that, the Customs has a right to withdraw the opinion
given and change the HS classification, dependent on the new material available, and this opinion would be applicable to all the imports made
on the basis of the earlier opinion given.
An opinion given could be periodically renewed by making a fresh application prior to the expiry of the 6 months period.
If at any point of time within the validity period of an opinion, the Customs Administration becomes aware that it had erred and given a wrong
HS Number, it would inform the importer, giving the correct HS Number applicable without prejudice to the validity of the ruling for the
applicable six months. In such instances, the new HS Number given would be applicable after the earlier ruling expires.
