Import is any goods or services brought into one country from another country.
It allows for goods to be imported for specific purpose without payment of parts of all of the import duties provided, they remain under custom control until the conditions of the particular authorization are fulfilled.
Goods imported in a vessel or aircraft attract custom duty. If these are not meant for custom clearance at the port or airport of arrival by particular vessel or aircraft, they are intended for carrying the goods by the same vessel, aircraft or transhipment to another custom station or to any place outside India. Consignee has to follow the detailed custom clearance formalities of the landed goods there. In concern to the transit goods, so long as these are mentioned in import report/IGM for transit to any place outside India. Custom allows transit without duty payment. In the same way goods brought in by particular vessel/aircraft for transshipment to another custom station detailed custom clearance formalities at the port/airport of landing are not prescribed and simple transshipment procedure has to be followed by the carrier and the concerned agencies. The custom clearance formalities have to be assembled with by the importer after arrival of the goods at the other customs station. There can also be cases of transhipment of the goods after unloading to a part outside India. For other goods which are offloaded importers have the option to clear the goods for home consumption after payment of the impose duties or to clear them for warehousing without immediate discharge of the impose duties in terms of the warehousing provisions built in the Custom Act.
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