Customs Desk · Procedures Index
Indian Customs · Practical learning path
Your Customs Procedures Roadmap
Move from registrations and declarations to clearance, special procedures and compliance—one practical guide at a time.
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200 roadmap guides
01Registration, Setup & Portal Onboarding10 topicsArticles 001–0103/10 publishedView topics⌄
PAN-based IEC Issuance
Application and issuance of PAN-based Import-Exporter Code (IEC) from DGFT
Published
AD Code & Bank Account Registration
Linking Authorised Dealer (AD) Code and foreign exchange bank account details on ICEGATE
Published
ICEGATE Portal Registration
Onboarding importers, exporters, shipping lines, and agents onto the ICEGATE common portal
Published
e-SANCHIT Document Uploading
Uploading supporting documents (Invoices, Packing Lists, Certificates of Origin) for e-SANCHIT document repository
Coming soon
Customs Broker Licensing (CBLR, 2018)
Qualification examinations, licensing, and bond execution under Customs Brokers Licensing Regulations
Coming soon
AEO T1/T2/T3 Accreditation
Application, physical verification, and granting of Authorized Economic Operator status
Coming soon
AEO Renewal & Auto-Renewal
Web-based auto-renewal and validation maintenance under AEO 3.0 portal
Coming soon
Export License Registration
Registration of Advance Authorizations, EPCG schemes, and DFIA at customs stations
Coming soon
Electronic Duty Credit Ledger Setup
Creation and management of electronic credit ledgers for RoDTEP / RoSCTL scrips on ICEGATE
Coming soon
IPR Recordation (ARTS / IPR:iCER)
Centralized registration of intellectual property rights under Automated Recordation & Targeting System
Coming soon
02Carrier Manifesting & Arrival Procedures8 topicsArticles 011–0180/8 publishedView topics⌄
Sea Arrival Manifest (SAM / IGM)
Filing of Import General Manifest by vessel masters/agents under SCMTR regulations
Coming soon
Passenger & Crew Arrival Manifest (PCAM)
Mandatory filing of crew and passenger arrival declarations by airlines and sea carriers
Coming soon
Grant of Entry Inward
Vessel inspection and issuance of 'Entry Inward' by proper officer under Section 31
Coming soon
Boarding Officer Inspection & Rummaging
Deck/load line verification, seal checks, and rummaging procedures on arriving vessels
Coming soon
Import Report for Land Customs
Filing of Import Report for cargo arriving by land/road at Land Customs Stations (LCS)
Coming soon
Console Manifest Filing
Sub-manifest filing by freight forwarders and consolidation agents
Coming soon
Sub-Manifest Transhipment Permit (SMTP)
Generation of SMTP for cargo movement from gateway ports to inland ICDs/CFSs
Coming soon
Hazardous Cargo Handling
Compliance, isolated storage, and safety reporting under HCCAR (Handling of Cargo in Customs Areas Regulations)
Coming soon
03Import Declarations & Assessment14 topicsArticles 019–0320/14 publishedView topics⌄
Bill of Entry for Home Consumption
Electronic filing of Form CBE-1 under Section 46
Coming soon
Advance & Prior Filing of Bill of Entry
Pre-arrival filing of Bill of Entry prior to vessel/aircraft entry
Coming soon
Manual Bill of Entry Processing
Exceptional manual filing, job-number assignment, and noting section entries in ICES 1.5
Coming soon
Self-Assessment under Section 17(1)
Importer’s self-declaration of tariff classification, value, and exemption claims
Coming soon
RMS Interdiction & Processing
Automated routing of Bills of Entry through Risk Management System corridors
Coming soon
Faceless Assessment Group (FAG) Verification
Remote, anonymous assessment of interdicted declarations by National Assessment Centres (NAC)
Coming soon
Turant Suvidha Kendra (TSK) Functions
Physical document verification, bond defacing, and trade assistance at TSKs
Coming soon
Standard Examination Orders (SEO)
System-generated uniform examination instructions issued via RMS
Coming soon
First Check Examination
Pre-assessment cargo inspection and testing order by appraising officers
Coming soon
Second Check Examination
Post-assessment cargo inspection and tallying at import sheds/docks
Coming soon
CAROTAR, 2020 Verification
Verification of preferential origin claims and compliance under Section 28DA
Coming soon
SWIFT PGA Routing
Single Window Interface routing to Partner Government Agencies for NOCs
Coming soon
FSSAI Food Import Clearance
Online sampling, testing, and Release Orders (RO) for food items
Coming soon
Quarantine NOCs (PQIS & AQCS)
Plant and animal quarantine inspection and phytosanitary clearance protocols
Coming soon
04Valuation, Testing, Bonds & Duty Payment10 topicsArticles 033–0420/10 publishedView topics⌄
Transaction Value Determination
Primary valuation method under Section 14 and Rule 3 of Customs Valuation Rules, 2007
Coming soon
Special Valuation Branch (SVB) Investigation
Investigation of transfer pricing and related-party imports
Coming soon
Identified Goods Value Declaration (CAVR, 2023)
Compliance under Customs (Assistance in Value Declaration of Identified Imported Goods) Rules
Coming soon
Provisional Assessment & Bonds (Section 18)
Execution of provisional duty bonds, bank guarantees, and test memos
Coming soon
Finalization of Provisional Assessment
Scrutiny of test/enquiry reports and final reassessment under Finalization Regulations, 2018
Coming soon
CRCL Module Sampling
Drawing seal-samples and issuing electronic test memos to Chemical Laboratories
Coming soon
Re-testing of Import Samples
Appeal and process for re-testing samples at referral revenue/outside laboratories
Coming soon
Electronic Duty Payment (TR-6)
E-payment of customs duties and integration with Electronic Cash Ledger (ECL) under Section 51A
Coming soon
Deferred Duty Payment Scheme
Facility for deferred payment for AEO-T2/T3 importers and Authorized Public Undertakings
Coming soon
Customs Compliance Verification (CCV) & OOC
Verification of statutory compliances and grant of Out of Charge order under Section 47
Coming soon
05Delivery, Warehousing & MOOWR10 topicsArticles 043–0520/10 publishedView topics⌄
Automated Machine-Based Clearance
Auto-issuance of Out of Charge and e-Gatepass directly via ICES
Coming soon
Direct Port Delivery (DPD)
Evacuation of facilitated containerized cargo directly from port terminals to factories
Coming soon
Storage Pending Clearance (Section 49)
Temporary warehousing of goods in public/private stores pending assessment or query reply
Coming soon
Into-Bond Clearance (Section 59)
Filing Into-Bond Bill of Entry and executing triple-duty warehousing bond
Coming soon
Licensing of Customs Warehouses
Setup and licensing of Public (Sec 57), Private (Sec 58), and Special Warehouses (Sec 58A)
Coming soon
In-Bond Manufacturing under MOOWR (Section 65)
Manufacturing, processing, and maintaining digital stock ledgers (Form-A)
Coming soon
Bond-to-Bond Transfer of Goods
Transfer of warehoused cargo between units or ownership change via ICEGATE module
Coming soon
Ex-Bond Clearance for Home Consumption
Filing Ex-Bond Bill of Entry under Section 68 upon duty payment
Coming soon
Ex-Bond Clearance for Re-Export
Clearance of warehoused goods directly for export under Section 69
Coming soon
Cancellation & Return of Warehousing Bond
Discharge and cancellation of warehousing bonds under Section 73
Coming soon
06Standard Export Clearance Procedures13 topicsArticles 053–0650/13 publishedView topics⌄
Factory Stuffing & RFID E-Sealing
Self-sealing of export containers using tamper-proof RFID seals
Coming soon
Filing Electronic Shipping Bill (Section 50)
Entry of export cargo under Free, Drawback, Advance Auth, or EPCG schemes
Coming soon
Grant of Entry Outward
Permission granted to export vessel to commence cargo loading under Section 39
Coming soon
Gate-In & ICD/Dock Arrival Registration
Physical arrival registration and endorsement of check-lists at export docks
Coming soon
Direct Port Entry (DPE) for Exports
Direct factory-to-berth movement for factory-sealed containers
Coming soon
Export Risk Management System (Export RMS)
Automated selection of Shipping Bills for assessment or examination
Coming soon
Dock Examination & Let Export Order (LEO)
Physical verification by Dock Appraiser and grant of LEO under Section 51
Coming soon
Auto-LEO Processing
Machine-based automated Let Export Order for fully facilitated export consignments
Coming soon
Filing Sea Departure Manifest (SDM / EGM)
Manifest submission by vessel/airline as proof of export under Section 41
Coming soon
Duty Drawback Dispersal (Section 75)
Automated scroll generation and bank account credit for All Industry Rates (AIR)
Coming soon
RoDTEP e-Scrip Generation
Processing claims and issuing transferable e-scrips for RoDTEP scheme
Coming soon
RoSCTL e-Scrip Dispersal
Scheme for rebate of state and central taxes on garment exports
Coming soon
Amendment of Shipping Bills Post-LEO
Post-export corrections, short-shipment amendments, and EGM error rectifications
Coming soon
07Courier, Post, Baggage & Personal Imports10 topicsArticles 066–0750/10 publishedView topics⌄
Courier Import Clearance (ECCS)
Fast-track clearance using Express Cargo Manifest (ECM) and CBE-XI to CBE-XIV
Coming soon
Courier Export Clearance (ECCS)
Filing Courier Shipping Bills (CSB-III to CSB-V) for export parcels
Coming soon
Auto Out of Charge (Auto-OOC) in ECCS
Automated clearance for X-ray cleared courier parcels
Coming soon
Postal Imports at Foreign Post Offices (FPO)
Customs appraisal of parcel mail via Postal Bills of Entry (PBE-2)
Coming soon
E-Commerce Postal Exports (Dak Ghar Niryat Kendra)
Web-based filing of PBE-1 for e-commerce parcel exports
Coming soon
Postal Duty Drawback Claims
Drawback processing under Section 74/75 for postal exports
Coming soon
Passenger Baggage Clearance
Green Channel vs. Red Channel declarations under Baggage Rules, 2016
Coming soon
Detention of Baggage (Section 80)
Temporary detention receipt (TDR) issuance for excess/dutiable passenger baggage
Coming soon
Personal Carriage of Commercial Cargo
Airport warehouse detention and escort clearance of precious gems/prototypes
Coming soon
E-Commerce Jewellery Exports & Re-Imports
Export and re-import of returned jewellery via courier terminals
Coming soon
08SEZ & Export Oriented Units (EOU)8 topicsArticles 076–0830/8 publishedView topics⌄
EOU Procurement under B-17 Bond
Procurement of duty-free capital goods and raw materials under running B-17 bond
Coming soon
EOU Import Accounting via IGCR
Intimation and digital monthly accounting (Form-A) under IGCR Rules, 2022
Coming soon
EOU DTA Sale Clearance
Domestic Tariff Area clearance of finished goods/waste upon payment of applicable duties
Coming soon
De-bonding & Exit of EOUs
Exit procedure, asset valuation, and de-bonding of EOU/STPI/EHTP units
Coming soon
SEZ Duty-Free Procurement
Importation and DTA procurement by SEZ developers and units under SEZ Rules, 2006
Coming soon
SEZ DTA Sales Clearance
Filing Bill of Entry for Home Consumption for goods cleared from SEZ to DTA
Coming soon
Sub-Contracting by EOUs & SEZs
Job work processing and temporary removal of goods outside unit premises
Coming soon
Inter-Unit & Intra-SEZ Transfers
Movement of capital goods and raw materials between SEZ/EOU units
Coming soon
09Special Schemes, Re-Imports & Transit9 topicsArticles 084–0920/9 publishedView topics⌄
Project Import Contract Registration
Registration of industrial project contracts under Heading 9801
Coming soon
Finalization of Project Imports
Submitting Chartered Engineer reconciliation statements and contract closure
Coming soon
Concessional Duty Imports under IGCR Rules, 2022
Prior intimation, end-use monitoring, and quarterly returns
Coming soon
Re-Importation of Goods for Repair
Duty exemption processing on repairs and re-entry under Notification 45/2017-Cus
Coming soon
Re-Export Drawback (Section 74)
Claiming up to 98% duty refund on re-exporting duty-paid imported goods
Coming soon
Cargo Transhipment (Section 54)
Transhipment of containerized cargo from gateway ports to inland ICDs/CFSs
Coming soon
International Transit (Nepal/Bhutan)
Transit protocols, Electronic Cargo Tracking System (ECTS), and LCS exit
Coming soon
Coastal Goods Movement
Entry, advice book maintenance, and transit through foreign waters (Sections 92–98)
Coming soon
Clearance of Commercial Samples
Duty-free import of commercial samples and prototypes under FTP limits
Coming soon
10Audit, Amendments & Re-Assessment5 topicsArticles 093–0970/5 publishedView topics⌄
Transaction-Based Audit (TBA)
Desk audit of selected Bills of Entry post-clearance under Section 99A
Coming soon
On-Site Premises-Based Audit (PBA)
Physical audit of records at business premises under Customs Audit Regulations, 2018
Coming soon
Amendment of Customs Declarations (Section 149)
Reassessment and doc-amendment before or after Out of Charge order
Coming soon
Issuance of Speaking Orders (Section 17(5))
Mandatory passing of a written speaking order within 15 days of reassessment
Coming soon
Duplicate Docket Issuance
Procedure for obtaining duplicate/replacement copies of lost Bills of Entry or Shipping Bills
Coming soon
11Detention, Seizure, Uncleared Cargo & Adjudication8 topicsArticles 098–1050/8 publishedView topics⌄
Uncleared Cargo Auction (Section 48)
Custodian notice, inventory drawing, and 30-day disposal proceedings
Coming soon
Reserve Price Fixation for Auctions
Panel valuation by approved valuers for uncleared cargo auctions
Coming soon
Seizure & Rummaging (Section 110)
Seizure of contraband, misdeclared goods, and 6-month SCN issuance timeline
Coming soon
Provisional Release of Seized Cargo (Section 110A)
Release of seized goods pending adjudication on bond and bank guarantee
Coming soon
Pre-Notice Consultation
Mandatory pre-SCN consultation for demand notices issued under Section 28
Coming soon
Issuance of Show Cause Notice (SCN)
Formal SCN under Section 28 (duty recovery) or Section 124 (confiscation/penalty)
Coming soon
Adjudication Proceedings (Section 122)
Determination of monetary adjudication powers across Assistant Commissioners to Commissioners
Coming soon
Compounding of Offences
Application and proceedings under Customs (Compounding of Offences) Rules, 2005
Coming soon
12Appeals, Advance Rulings & Dispute Settlement5 topicsArticles 106–1100/5 publishedView topics⌄
Advance Rulings Application (CAAR)
Seeking binding advance rulings on classification, valuation, or notifications (Section 28H)
Coming soon
First Appeal before Commissioner (Appeals)
Appeals under Section 128 subject to a mandatory 7.5% pre-deposit
Coming soon
Second Appeal before CESTAT
Appeals under Section 129A with an additional 2.5% pre-deposit (10% total)
Coming soon
Settlement Commission Proceedings
Case settlement, duty determination, and immunity from prosecution under Section 127B
Coming soon
High Court & Supreme Court Appeals
Statutory appeals on substantial questions of law under Section 130 and Section 130E
Coming soon
13Customs Basics for Businesses10 topicsArticles 111–1200/10 publishedView topics⌄
Importer of Record: Responsibilities and Compliance
Coming soon
Customs Broker, Freight Forwarder and Shipping Agent: Key Differences
Coming soon
First-Time Importer: End-to-End Readiness Guide
Coming soon
Import-Export Stakeholders and Their Roles
Coming soon
Customs Territory, Port, ICD, CFS and Land Customs Station Explained
Coming soon
Import, Export, Re-Import and Re-Export: What Is the Difference?
Coming soon
Customs Procedure Codes: A Practical Introduction
Coming soon
Customs Records: What to Keep for Each Transaction
Coming soon
How to Handle Customs Communication and Notices
Coming soon
Roles and Responsibilities Checklist for an Import-Export Team
Coming soon
14Import Operations: Shipment Planning to Delivery10 topicsArticles 121–1300/10 publishedView topics⌄
Import Workflow: From Purchase Order to Customs Clearance
Coming soon
What to Collect from Your Supplier Before Shipment
Coming soon
How Incoterms Affect Customs Value and Import Documents
Coming soon
Sea Freight Imports: Documents and Clearance Handoffs
Coming soon
Air Freight Imports: From Arrival to Cargo Delivery
Coming soon
Road and Rail Imports: Border Clearance Overview
Coming soon
LCL, FCL and Consolidated Cargo: Customs Steps
Coming soon
Coordinating Container Tracking, Arrival Notice and Delivery Order
Coming soon
Demurrage, Detention and Storage: The Cost of Customs Delays
Coming soon
Import Cargo Shortage, Damage or Wrong Cargo: What to Do
Coming soon
15Customs Data, Systems and Digital Workflows10 topicsArticles 131–1400/10 publishedView topics⌄
ICEGATE Services: An Importer-Exporter Overview
Coming soon
ICEGATE User Roles, Credentials and Account Security
Coming soon
ICEGATE Filing Errors: Common Messages and Fixes
Coming soon
ICES Workflow: From Declaration to Clearance
Coming soon
Linking e-SANCHIT Document References to Declarations
Coming soon
Tracking Customs Challans, Payment Status and Receipts Online
Coming soon
Digital Signatures and Authorised Signatory Setup
Coming soon
Reconciling Customs Data Across Invoice, Manifest and Declaration
Coming soon
Filing and Escalation Planning for Customs Portal Downtime
Coming soon
Backing Up Customs Digital Records and Controlling Access
Coming soon
16Tariff, Classification and Trade Policy Research10 topicsArticles 141–1500/10 publishedView topics⌄
How to Navigate the Indian Customs Tariff
Coming soon
Tariff Heading, Subheading and Tariff Item Explained
Coming soon
General Rules for Interpretation (GRI): A Practical Introduction
Coming soon
Preparing Product Specifications for Customs Classification
Coming soon
Advance Ruling or Classification Opinion: Which Route to Consider?
Coming soon
How to Read a Customs Exemption Notification
Coming soon
Reliable Sources for Verifying Customs Duty Rates
Coming soon
Checking Origin Documents Before Claiming Preferential Tariff
Coming soon
Anti-Dumping, Safeguard and Countervailing Duties: An Overview
Coming soon
Import Policy Restrictions and DGFT Policy Checks
Coming soon
17Valuation, Payments and Refund Operations10 topicsArticles 151–1600/10 publishedView topics⌄
The Six Customs Valuation Methods: An Overview
Coming soon
Invoice Price and Assessable Value: Understanding the Difference
Coming soon
Royalties, Licence Fees and Assists: Customs Valuation Checklist
Coming soon
Documenting Freight, Insurance and Related Costs
Coming soon
Records for Valuing Related-Party Imports
Coming soon
Customs Duty Payment Failure, Duplicate Payment and Reconciliation
Coming soon
Excess Duty Payment and Customs Refunds: Process Overview
Coming soon
Interest, Penalty and Delayed Payment: Customs Implications
Coming soon
Tracking Duty Drawback, RoDTEP and RoSCTL Claims
Coming soon
Electronic Credit Ledger: Credits, Scrips and Utilisation Records
Coming soon
18Export Operations and Incentive Compliance10 topicsArticles 161–1700/10 publishedView topics⌄
Export Order to Shipping Bill: Planning Checklist
Coming soon
Aligning Export Invoice, Packing List and Transport Documents
Coming soon
Coordinating Export Proceeds and Customs Records
Coming soon
Export Cargo Stuffing, Sealing and Chain of Custody
Coming soon
Air Cargo Export Clearance: Practical Workflow
Coming soon
Sea Export Clearance: Terminal, Customs and Vessel Handoffs
Coming soon
Export Cargo Movement and Documentation at ICD/CFS
Coming soon
Tracking Shipping Bill Status, LEO and EGM Reconciliation
Coming soon
Short Shipment, Shut-Out Cargo and Export Cancellation
Coming soon
Export Incentive Claim Rejection: Causes and Corrective Steps
Coming soon
19Regulated, Restricted and Sensitive Goods10 topicsArticles 171–1800/10 publishedView topics⌄
How to Check Restricted or Prohibited Goods Before Import
Coming soon
Import Permits and NOCs: A Coordination Planner
Coming soon
Food Imports: FSSAI Process and Document Readiness
Coming soon
Plant Products: Phytosanitary Inspection and Quarantine Steps
Coming soon
Animal Products: Veterinary Clearance and Quarantine Coordination
Coming soon
Chemical Imports: Classification, Declarations and Safety Documents
Coming soon
Batteries and Electronics: Transport and Compliance Checks
Coming soon
Medical Devices: Import Approvals and Customs Document Flow
Coming soon
Wildlife, Endangered Species and Protected Goods Controls
Coming soon
Counterfeit Goods, IPR Recordation and Border Enforcement
Coming soon
20Warehousing, Special Procedures and Reconciliation10 topicsArticles 181–1900/10 publishedView topics⌄
Choosing a Customs Warehouse: Public, Private or Special
Coming soon
Warehousing Bonds, Security and Liability: An Overview
Coming soon
Warehouse Stock Ledger and Customs Movement Reconciliation
Coming soon
Monitoring Warehouse Periods, Extensions and Uncleared Stock
Coming soon
MOOWR Unit Onboarding: Records and Operating Controls
Coming soon
MOOWR Input-Output Accounting and Waste or Scrap Treatment
Coming soon
Readiness for Duty Calculation on Warehouse-to-DTA Clearance
Coming soon
Warehouse-to-Export or Re-Export: Proof and Closure Documents
Coming soon
SEZ, EOU and DTA Movement: A Practical Comparison
Coming soon
Maintaining End-Use Evidence for Duty-Free Imports
Coming soon
21Customs Risk, Disputes and Business Continuity10 topicsArticles 191–2000/10 publishedView topics⌄
Building Customs Risk Indicators and Internal Controls
Coming soon
Misdeclaration Risks: Classification, Value, Origin and Quantity
Coming soon
Customs Query Response Pack: Documents and Approval Workflow
Coming soon
Demand Notices and Duty Recovery: Preparing a Response
Coming soon
Tracking Business Records and Goods After a Seizure
Coming soon
Appeal Deadlines, Pre-Deposit and Document Preparation Planner
Coming soon
How to Organise a Customs Dispute File
Coming soon
Decision Checklist for Post-Clearance Corrections
Coming soon
Reviewing Customs Broker Performance and Filing Accuracy
Coming soon
Annual Compliance Calendar for an Import-Export Customs Desk
Coming soon