import & export procedure

7/21/2019 Import & Export Procedure

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Import & Export Procedure

'Import Procedure'

This involves two phases:-

• Issue of Import Permit: An Importer intending to import agricultural commodities has to a

advance for the issue of Import Permit in respect of the commodities listed in Schedule V anPQ Order !""# in the prescri$ed form% The procedure to $e followed has $een shown in the

chart at Annexure-II

Inspection of imported agricultural commodities on arrival at the port of entry for

preventing the introduction of exotic pests and diseases inimical to Indian Fauna a

Flora through implementation of DIP Act, 11! and Plant "uarantine #$egulation o

Import into India% &rder, (() issued thereunder*

The import clearance involves various steps from receipt of reference from &ustoms untilrecommendation for its release or otherwise to the &ustoms including sampling detail testing vi'%

$acteriological mycological entomological nematological etc% $esides the post entry (uarantine )

testing at the importers premises under the P*Q facility% The flow chart for import inspection and c

is attached )Annexure-III+% The post entry (uarantine inspections which are re(uired in case of cutting

saplings and $ud woods are carried out $y the ,esignated Inspection Authorities constituting mainly

head of the ,epartment of *ntomologyPlant Pathology of the Sate Agricultural .niversitiesI&A/

Institutions%

• +ndertaing Post ntry "uarantine Inspection in respect of identified planting mat

In line with the 0ew Policy on Seed ,evelopment 1233 and the provisions of PQ Order!""# the specified planting material for propagation )vi'% cuttings saplings $ud

woods etc%+ re(uire growing under Post *ntry Quarantine for a specified period% The

import permit for such planting material is granted $ased on a certificate

fromDesignated Inspection Authorities of the concerned 4urisdiction stating that the

importer possesses the post entry (uarantine facility for the imported planting

material% Such consignments are released with the intimation to the concerned

Inspection Authorities for conducting further P*Q inspections and the final clearance is

granted $ased on the P*Q Inspection /eport%

5ore details could $e seen at http:..plant/uarantineindia*org.impo*htm

0xport Procedure

Inspection of agricultural commodities meant for export as per the re/uirements of impo

countries under International Plant Protection 2onvention #IPP2% 131 of FA& as per the

http://ppqs.gov.in/ipmimport_cont.htm#II

http://ppqs.gov.in/ipmimport_cont.htm#III

http://ppqs.gov.in/ipmimport_cont.htm#IV

http://plantquarantineindia.org/impo.htm

http://ppqs.gov.in/ipmimport_cont.htm#III

http://ppqs.gov.in/ipmimport_cont.htm#IV

http://plantquarantineindia.org/impo.htm

http://ppqs.gov.in/ipmimport_cont.htm#II



certificates prescri4ed under IPP2 and issue Phytosanitary 2ertificate:

The e6port inspections are carried out to facilitate certification of e6porta$le plants and plant mater

per the re(uirement of importing country in line with the a$ove &onvention% The e6port inspections

sampling and detailed la$oratory tests in case of seeds and planting material for propagation where

visual e6amination with hand lens and washing tests etc are carried out for plant material meant fo

consumption% The e6port inspections are conducted at e6porters7 premises also to facilitate e6ports

agricultural commodities meant for consumption% The flow chart for various steps involved in e6port

certification is at Annexure-5*

5ore details could $e seen at http:plant(uarantineindia%orge6po%htm

Annex

Annex

Annexu

Annex

6ist of Inspection Authorities for 2ertification of Post entry /uarantine facilities and

http://ppqs.gov.in/ipmimport_cont.htm#V

http://plantquarantineindia.org/expo.htm

http://ppqs.gov.in/ipmimport_cont.htm#V

http://plantquarantineindia.org/expo.htm



inspection of gro7ing plants

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Import and Export Licensing Procedures in India

Posted on August 12, 2013 by India Briefing

Editor’s Note: Please find an updated July 2014 version of this article linked here.

India’s import and export system is governed by the Foreign Trade (eve!opment " #egu!ation$ A%t o& 1''2 and

India’s xport Import ()I*$ Po!i%y+ Imports and exports o& a!! goods are &ree, ex%ept &or the items regu!ated by the

)I* po!i%y or any other !a %urrent!y in &or%e+ #egistration ith regiona! !i%ensing authority is a prere-uisite &or the

import and export o& goods+ The %ustoms i!! not a!!o &or %!earan%e o& goods un!ess the importer has obtained an

Import xport .ode (I.$ &rom the regiona! authority+

Import Policy

The Indian Trade .!assi&i%ation (IT.$/armonied ystem ($ %!assi&ies goods into three %ategories

1+ #estri%ted

2+ .ana!ied

3+ Prohibited

4oods not spe%i&ied in the above mentioned %ategories %an be &ree!y imported ithout any restri%tion, i& the importer

has obtained a va!id I.+ There is no need to obtain any import !i%ense or permission to import su%h goods+ *ost o&

the goods %an be &ree!y imported in India+

Restricted Goods

#estri%ted goods %an be imported on!y a&ter obtaining an import !i%ense &rom the re!evant regiona! !i%ensing authority+

The goods %overed by the !i%ense sha!! be disposed o& in the manner spe%i&ied by the !i%ense authority, hi%h shou!d

be %!ear!y indi%ated in the !i%ense itse!&+ The !ist o& restri%ted goods is provided in IT. ($+ An import !i%ense is va!id

&or 25 months &or %apita! goods, and 16 months &or a!! other goods+

Canalized Goods

.ana!ied goods are items hi%h may on!y be imported using spe%i&i% pro%edures or methods o& transport+ The !ist o&

%ana!ied goods %an be &ound in the IT. ($+ 4oods in this %ategory %an be imported on!y through %ana!iing

agen%ies+ The main %ana!ied items are %urrent!y petro!eum produ%ts, bu!7 agri%u!tura! produ%ts, su%h as grains and

vegetab!e oi!s, and some pharma%euti%a! produ%ts+

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Prohibited Goods

These are the goods !isted in IT. ($ hi%h are stri%t!y prohibited on a!! import %hanne!s in India+ These in%!ude i!d

anima!s, ta!!o &at and oi!s o& anima! origin, anima! rennet, and unpro%essed ivory+

Export Policy

8ust !i7e imports, goods %an be exported &ree!y i& they are not mentioned in the %!assi&i%ation o& IT. ($+ 9e!o

&o!!os the %!assi&i%ation o& goods &or export

• #estri%ted

• Prohibited

• tate Trading nterprise

Restricted Goods

9e&ore exporting any restri%ted goods, the exporter must &irst obtain a !i%ense exp!i%it!y permitting the exporter to do

so+ The restri%ted goods must be exported through a set o& pro%edures:%onditions, hi%h are detai!ed in the !i%ense+

Prohibited Goods

These are the items hi%h %annot be exported at a!!+ The vast ma;ority o& these in%!ude i!d anima!s, and anima!

arti%!es that may %arry a ris7 o& in&e%tion+

State Trading Enterprise (STE)

.ertain items %an be exported on!y through designated Ts+ The export o& su%h items is sub;e%t to the %onditions

spe%i&ied in the )I* po!i%y+

Types of Duties

There are many types o& duties that are !evied in India on imports and exports+ A !ist o& these duties &o!!os be!o

Basic Duty

9asi% duty is the typi%a! tax rate that is app!ied to goods+ The rates o& %ustom duties are spe%i&ied in the First and

e%ond %hedu!es o& the .ustoms Tari&& A%t o& 1'<=+ The First %hedu!e %ontains rates o& import duty, and the

se%ond s%hedu!e %ontains rates o& export duties+ *ost o& the items in India are exempt &rom %ustom duty, hi%h is

genera!!y !evied on imports+

The &irst s%hedu!e %ontains to rates tandard rate and pre&erentia! rate+ The pre&erentia! rate is !oer than the

standard rate+ >hen goods are imported &rom a p!a%e spe%i&ied by the %entra! government (.4$ &or !oer rates, the

pre&erentia! rate is app!i%ab!e+ In any other %ase, the standard rate i!! be app!i%ab!e+ I& the .4 has signed a trade

agreement ith the %ountry o& origin, then the .4 may opt to %harge a !oer basi% duty than indi%ated in the &irst

s%hedu!e+

Additional Custos Duty (Counter!ailing Duty)

In addition to the basi% duty on imported goods, a %ountervai!ing duty is a!so app!i%ab!e to imported goods+ The rate



o& duty is e-ua! to the rate o& ex%ise app!ied to goods manu&a%tured in India+ I& the arti%!e is not manu&a%tured in India,

then goods o& a simi!ar nature are used to determine the %orre%t duty amount+ I& there are di&&erent rates o& duty on

simi!ar goods, then the highest rates o& the 7non produ%ts i!! be app!ied to the arti%!e in -uestion+

Additional Duty ("AT)

The .4 may !evy an additiona! duty e-uiva!ent to sa!es tax or ?AT %harged on sa!e:pur%hase in India+ The rate

%annot ex%eed 5 per%ent+ oever, the additiona! duty sha!! be re&unded hen the imported goods are so!d i& the

&o!!oing %onditions are satis&ied

1+ The importer pays a!! the %ustom duties@

2+ The sa!e invoi%e sha!! bear the indi%ation that the %redit o& su%h duty sha!! not be a!!oed@ and

3+ Importer sha!! pay ?AT:sa!es tax on the sa!e o& these goods+

Anti#Duping Duty

The .4 may impose an anti/dumping duty i& an arti%!e is imported to India at !ess than its norma! pri%e, and i!! noti&y

the importer i& they de%ide to do so+ The amount o& duty %annot ex%eed the margin o& dumping+ The margin o&dumping means the di&&eren%e beteen the export pri%e and the norma! pri%e+

The noti&i%ation issued by .4 in this regard sha!! be va!id &or &ive years+ The period %an be &urther extended+

oever, the tota! period %annot ex%eed 10 years &rom the date o& &irst imposition+

Counter!ailing Duty on Subsidized Articles

A %ountervai!ing duty is a tari&& app!ied to imported goods to neutra!ie the e&&e%t o& a subsidy &rom the %ountry o&

origin+ I& any %ountry grants subsidies on any arti%!e to be imported to India, hether dire%t!y &rom the same %ountry or

otherise, then the .4 may impose a %ountervai!ing duty e-ua! to or !ess than the subsidy itse!&+ oever, the duty

i!! not be imposed i& the the arti%!e is subsidied &or the &o!!oing reasons

1+ #esear%h a%tivities %ondu%ted by person engaged in manu&a%turing or export

2+ Assistan%e to disadvantaged regions in destination %ountry

3+ Assistan%e in adaptation o& existing &a%i!ities to ne environment re-uirements+

The noti&i%ation issued by .4 in this regard sha!! be va!id &or &ive years and possib!y sub;e%t to &urther extension+

oever, the tota! period %annot ex%eed 10 years &rom the initia! date o& imposition+

Sa$eguard Duty

A sa&eguard duty is a tari&& designed to provide prote%tion to domesti% goods, &avoring them over imported items+ I&

the government determines that in%reased imports o& %ertain items are having a signi&i%ant!y detrimenta! e&&e%t on

domesti% %ompetitors, it may opt to !evy this duty on those imports to dis%ourage their pro!i&eration+ oever, the duty

does not app!y to arti%!es imported &rom deve!oping %ountries+ The .4 may exempt imports o& any arti%!e &rom this

duty+ The noti&i%ation issued by .4 in this regard is va!id &or &our years, sub;e%t to &urther extension+ oever, the

tota! period %annot ex%eed 10 years &rom the date o& &irst imposition+



Protecti!e Duties

In addition to sa&eguard duties, the .4 a!so bo!sters domesti% industries using prote%tive duties+ hou!d the Tari&&

.ommission issue a re%ommendation &or a prote%tive duty, the .4 may impose on any goods imported to India a

prote%tive duty to provide prote%tion to domesti% industry+

The duty %annot ex%eed the amount proposed in the re%ommendation+ The .4 may spe%i&y the period up to hi%h

prote%tive duty sha!! be in &or%e, redu%e or extend the period, and ad;ust the e&&e%tive rate+

Education and Higher Education Cess

The edu%ation %ess, simp!y put, is a tax designed to &und edu%ation and hea!th%are initatives+ An edu%ation %ess at

the rate o& 2 per%ent and higher edu%ation %ess o& 1 per%ent are !evied on the aggregate o& duties o& %ustoms+

oever, the aggregate o& %ustoms duties does not in%!ude the sa&eguard duties, %ountervai!ing duty on subsidied

arti%!es, anti/dumping duty, or %ountervai!ing duty e-uiva!ent to ?AT+

aluation

.ustoms duty is payab!e as a per%entage o& ?a!ue’ hi%h is 7non as Assessab!e ?a!ue’ or .ustoms ?a!ue+’ The

?a!ue may be either

• ?a!ue’ as de&ined in e%tion 15 (1$ o& the .ustoms A%t@ or

• Tari&& ?a!ue’ des%ribed under e%tion 15 (2$ o& the .ustoms A%t+

Tari&& ?a!ue B the Tari&& ?a!ue is &ixed by the .entra! 9oard o& x%ise " .ustoms (.9.$ &or any %!ass o& imported

goods or export goods+ Authorities i!! %onsider the trend o& va!ue o& the goods in -uestion hi!e &ixing tari&& va!ue+

Cn%e &ixed, the duty is payab!e as a per%entage o& this va!ue+

The va!ue o& imported goods &or the assessment o& duty is determined in a%%ordan%e ith the provisions o& e%tion

15 o& 1'D2 and the .ustoms ?a!uation (etermination o& ?a!ue o& Imported 4oods$ #u!es, 200<+ A%%ording to the

ru!es, the assessab!e va!ue e-ua! the transa%tion va!ue o& goods as ad;usted &or &reight and %ost o& insuran%e,

!oading, un!oading and hand!ing %harges+

In the assessab!e va!ue, the &o!!oing %riteria are in%!uded

• .ommission and bro7erage@

• .ost o& %ontainer, hi%h are treated as being one ith the goods &or %ustoms purposes@

• .ost o& pa%7ing B !abour or materia!s@

• *ateria!s, %omponents, too!s, et%+ supp!ied by buyer@

• #oya!ties and !i%ense &ees@

• ?a!ue o& pro%eeds o& subse-uent sa!es@

• Cther payment as %ondition o& sa!e o& goods being va!ued@

• .ost o& transport up to p!a%e o& importation@

• Eanding %harges@ and



• .ost o& insuran%e

The &o!!oing %osts are ex%!uded &rom the assessab!e va!ue

• .harges &or %onstru%tion, ere%tion, assemb!y, maintenan%e or te%hni%a! assistan%e underta7en a&ter

importation o& p!ant, ma%hinery or e-uipment@

• .ost o& transport a&ter importation@

• uties and taxes in India@ and

• Types o& duties on exports and imports in India are %overed in the .ustoms Tari&& A%t 1'<=+ The A%t provides

a!! the !as and regu!ations re!ated to %ustoms in India+

Portions o$ this article %as ta&en $ro the latest issue o$ the 'ndia Brie$ing agazine titled * Tradin !ith

"ndia+, 'n this issue %e $ocus on the dynaics dri!ing 'ndia as a global trading hub+ -ithin the agazine you %ill $ind

tips $or buying and selling in 'ndia $ro o!erseas as %ell as ho% to set up a trading copany in the country+ This

issue is a!ailable as a coplientary do%nload in the #sia $riefin $ookstore until the end o$ Septeber+

%e&an 'hira ( #ssociates is a specialist $oreign direct in!estent practice pro!iding corporate establishent

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!elated !eading

India"s Taxes for #oreign$in%ested Entities

'n this issue %e pro!ide an o!er!ie% o$ 'ndia,s ta.es on business %hich includes a section on 'ndia,s double ta.ation

a!oidance agreeents and then discuss indi!idual incoe ta. rates and deductions+ 5inally %e discuss 'ndia,s ta.

re$ors in 17/8 including an article by Chandrahas Choudhury 9e% Delhi correspondent $or Blooberg "ie% :Can

'ndia Ta. 'tsel$ to Prosperity;<

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Estalishing a Business in India

'n this agazine %e discuss establishent structures in 'ndia including liaison o$$ices pro=ect o$$ices branch

o$$ices and %holly o%ned subsidiaries+ -e o!er!ie% each structure in ters o$ the situations in %hich it isappropriate its perissible acti!ities and liitations as %ell as its setup and %inding up processes coplete %ith

$lo% chart

/ ee more at http::+india/brie&ing+%om:nes:import/export/!i%ensing/pro%edures/india/

D605+htm!:sthash+e>?<1i8+dpu&

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import & export procedure

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