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Key Compliances under Customs Act, 1962

Background

The Customs Act in India originated under colonial administration to regulate maritime trade and collect duties, and was comprehensively modernized after independence to support economic policy and border control. It establishes the legal framework for import and export procedures, valuation, classification of goods, and levy of customs duties. The Act empowers customs authorities to prevent smuggling, enforce prohibitions and restrictions, and ensure compliance with trade laws. Over time, it has evolved to align with global trade norms, tariff reforms, and digital customs processes. Today, it remains a core instrument for safeguarding revenue, facilitating legitimate trade, and protecting national security.

Applicability

The customs Act applies to the Entities falling within its purview.

Compliance Requirements under the Act in Accordance with the Regulations

Self Sealing & Certification Permission

Eligible exporters are entitled to self-seal their export containers by using an electronic seal.

Business Identification Number (BIN)

Exporters have to obtain PAN based Business Identification Number(BIN) from Directorate General of Foreign Trade prior to filing of shipping bill for clearance of export goods & opening current account in designated bank for crediting of any drawback amount & same has to be registered on the system.

Price of goods to indicate the amount of duty paid thereon (Section 28C)

Every person who is liable to pay duty on any goods shall, at the time of clearance of the goods, prominently indicate in all the documents relating to assessment, sales invoice, and other like documents, the amount of such duty which will form part of the price at which such goods are to be sold.

Entry of goods on importation (Section 46, Regulation 3 of Bill of Entry (Forms) Regulations, 1976, Reg 3 of ATA Carnet (Form of Bill of Entry & Shipping Bill) Regulations,1990, Reg 3, 4 of Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018)

Importer of any goods, other than goods intended for transit/transhipment shall make entry by presenting electronically on customs automated system to proper officer a bill of entry for home consumption or warehousing or for ex-bond clearance for home consumption in Form I or II or III

Entry of goods for exportation (Section 50, Customs Act 1962, Reg 3 – ATA Carnet (Form of Bill of Entry & Shipping Bill) Regulations,1990, Reg 3 – Shipping Bill and Bill of Export (Form) Regulations, 1991)

Exporters must electronically submit a shipping bill for goods exported by vessel/aircraft and a bill of export (in the form specified in Annexures V, VI, VII, or VIII of Shipping Bill & Bill of Export(Form)Regulations) for goods exported by land, via the customs automated system.

Specification of Shipping Bill and Bill of Export (Regulation 4 of Shipping Bill And Bill Of Export (Forms) Regulations, 2017)

The Shipping Bill and Bill of Export forms shall be in accordance with the specifications as laid down in Regulation 4 of Shipping Bill And Bill Of Export (Forms) Regulations, 2017

Clearance of goods for exportation (Section 51)

Clearance is required from proper officer for exportation of goods

Goods imported or exported by post/courier (Section 84 of Courier Imports And Exports (Electronic Declaration And Processing) Regulations, 2010, Exports by Post Regulations, 2018)

Regulations regarding goods imported or to be exported by post or courier are specified in Section 84 of Customs Act 1962 and Courier Imports And Exports (Electronic Declaration And Processing) Regulations, 2010, Exports by Post Regulations, 2018

Entry of coastal goods (Section 92, Regulation 2 of Bill of Coastal Goods (Form) Regulations, 1976)

Consignor of any coastal goods shall make an entry by presenting to proper officer a bill of coastal goods in the prescribed form 2)Every such consignor while presenting a bill of coastal goods shall, at the foot thereof, make and subscribe to a declaration as to truth of contents of such bill

ICEGATE Registration

ICEGATE allows entities to file necessary customs documents online and helps in streamlining customs clearance processes. It is Indian Customs Electronic Gateway, a digital platform for filing customs documents like Shipping Bills & Bills of Entry

Payment of Import Duty on imported goods (Section 47(2) of Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018, Deferred Payment of Import Duty Rules, 2016)

The importer shall pay the import duty on imported goods as per Section 47(2) of Customs Act 1962

Customs clearance

Customs clearance formalities must be completed for all goods imported into India

Authorized Dealer (AD) Code

AD Code is 14digit numerical code which is essential to obtain from bank with which one has current a/c. A bank must be an authorized dealer of foreign currency in order to issue AD code. Exporters must register their AD Code with every port/airport from where they intend to ship their goods abroad

An AD Code is essential due to following reasons:

a)It is essential for customs clearance.

b)An AD Code registration with the customs enables an exporter to get the export benefits directly credited into current account of bank.

Penalty & Punishment

Section 117. Penalties for contravention, etc., not expressly mentioned. –

Any person who contravenes any provision of this Act or abets any such contravention or who fails to comply with any provision of this Act with which it was his duty to comply, where no express penalty is elsewhere provided for such contravention or failure, shall be liable to a penalty not exceeding four lakh rupees.

Self-sealing of export containers shall lead to minimizing cargo handling, transportation cost and ensuring security of the goods stuffed in the containers in presence of the exporter and customs officer at the place of manufacture or dispatch.
Delay or non-filing of shipping bill for clearance of export goods in absence of PAN based Business Identification Number (BIN) issued from the Directorate General of Foreign Trade.
Section 51(2): Where the exporter fails to pay the export duty, either in full or in part by such due date as may be specified by rules, he shall pay interest on said duty not paid or short-paid till the date of its payment at such rate, not below five per cent and not exceeding thirty-six per cent per annum, as may be fixed by the Central Government, by notification in the Official Gazette
Without an ICEGATE ID, one cannot electronically file crucial customs documents such as Bills of Entry and Shipping Bills, which are prerequisites for the clearance of goods and for avoiding delays in trade transactions
If one does not have AD Code, he will not be able to generate his shipping bill number, which is compulsory for customs clearance. The EDI system of the IceGate portal will not allow the generation of the shipping bill in the absence of a registered AD Code.

Disclaimer: The information contained in this Article is intended solely for personal non-commercial use of the user who accepts full responsibility of its use. The information in the article is general in nature and should not be considered to be legal, tax, accounting, consulting or any other professional advice. We make no representation or warranty of any kind, express or implied regarding the accuracy, adequacy, reliability or completeness of any information on our page/article.

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