Overview

This guide provides a practical, step‑by‑step checklist for importers and exporters operating in India. It is intended for informational purposes only and should be tailored to your product, origin/destination, licensing, and applicable notifications/circulars. Consult your CHA for case‑specific advice.

1) Product & HS Classification

  • Identify accurate HS (ITC-HS) code based on essential character and composition.
  • Check import policy (Free/Restricted/Prohibited/State Trading).
  • Review allied acts (FSSAI, PQ, AQCS, WPC, BIS, CDSCO, etc.).

2) Valuation & Duty Structure

  • Ensure commercial terms (Incoterms) are reflected in assessable value.
  • Compute BCD, SWS, IGST, AIDC/cess, EXIM notifications, FTAs/CEPA benefits.
  • Document valuation adjustments: freight, insurance, assists, royalties (Rule 10).

3) Licenses, Certificates & Registrations

  • IEC, AD code, RCMC (if required).
  • PIB/BIS certification, EPR authorization (WEEE, Batteries, Plastics) if applicable.
  • Country‑specific origin certificate for preferential rates (where eligible).

4) Pre‑Shipment Documentation

  • Commercial Invoice, Packing List, Purchase Order/LC, Insurance.
  • Technical literature/MSDS, test reports, catalogues where needed.
  • Country‑specific documentation (SPS/TBT), fumigation certificates, etc.

5) Declarations & Filing

  • Bill of Entry/Shipping Bill preparation with correct HS, valuation, units, notifications.
  • Licenses/bonds (EPCG, Advance Auth., SEZ/EOU) mapping where relevant.
  • Examination orders, OOC/LEO monitoring; query handling and re‑submission.

6) Port & Handling

  • CFS selection, movement from terminal, DO/surrender/BL handling.
  • Examination, sampling, and re‑working plan (if any) with time slots.
  • DEM/DET and ground rent watch; gate‑out planning and last‑mile transport.

7) Record‑Keeping & Audit Readiness

  • Maintain BE/SB, assessment notes, query replies, duty challans, test reports.
  • Track post‑clearance compliance (SVB, RMS audits, AEO obligations).
  • Keep documentation for statutory periods for departmental audit.

Common Mistakes to Avoid

  • Incorrect HS code leading to short‑payment or licensing gaps.
  • Missing allied act permissions (BIS/FSSAI/etc.).
  • Undervaluation or missing valuation adjustments.
  • Late filing and poor query responses increasing dwell time and costs.