Question
Explain briefly the process of customs clearance of export goods.
Solution
The exporter, first of all, hires a ship for transportation of goods to the importer. After hiring the ship, the exporter despatches the goods to the port by rail or road transport. At the port, he has to fulfill customs formalities. The exporteror his forwarding agent submits three copies of the shipping bill, along with the export license and G.R. forms to the customs office. The duties payable on the goods are assessed. The customs authorities retain one copy of the shipping bill and returns the other copies together with the export license and G.R. forms to the exporter. After this, the exporter presents these documents to the “Landing and shipping Dues office of the Port Trust”. On payment of the port dues and export duty, a Dock Challen or “Custom Export Pass” is issued to the exporter. This pass permits him to bring the goods in the docks.
