Discuss the procedure related to excise clearance of goods.

Excise clearance of import goods : When the ship arrives at the port of destination, the importer makes arrangements for the clearance of the goods from the customs authorities. For this purpose, he has to fulfill the following procedure :

1. Delivery order : First of all, the importer has to obtain the delivery order from the shipping company. This document enables the importer to take delivery of the goods from the customs authorities.

2. Port Trust Dues Receipt : In order to take delivery of the goods, the importer has to pay a charge which is collected on all goods entering the boundaries of the country. The charge represents the cost of services render by the dock authorities into connection with the landing of goods. When the importer pays this charge to the “Port Trust Office” or landing and shipping dues office a Port Trust Dues Receipt is, issued to him.

3. Bill of Entry : It is a document certifying that the goods of specified description and value are entering into the country for abroad. One the basis of bill of entry, the customs authorities determine the customs duty payable by the importer. On payment of the customs duty, the goods are delivered to the importer or his agent.