What is manual filing of Import Documents?

• How to file bill of entry Manually?
• What is manual filing of Import?
• Why does Bill of Entry file manually? 
• How many copies of Bills of Entry filed manually with customs? 
• How is examination procedures mentioned in a Bill of Entry filed manually? 
• How to obtain pass out order in a Bill of Entry which filed manually under import customs clearance in India?

Normally, Manual Bill of Entry is filed at customs station where electronic filing is not available. At customs station where in electronic processing arrangements are available, customs officials can also permit filing of manual bill of entry only in genuine and deserved cases. In certain cases, importer may request to file manual Bill of Entry with customs. The customs may permit such filing of bill of entry manually under special circumstances. In some other cases, customs may order to file manual bill of entry to importers or his customs broker under other circumstances.

Up to 1990s, before introduction of telecommunication and software revolution, traders of all kind had filed bill of entry manually with customs. After introduction of filing bill of entry electronically by customs department of country, the procedures and formalities have been simplified like anything, apart from globalization of trade.

Four hard copies of bill of entry are filed. First and second copies for customs, thirdcopy for importer and forth copy for Reserve Bank through the authorized dealer bank of importer.

The complete details specified by customs are mentioned in Bill of Entry with duty calculation manually typed. Noting procedure is completed as first entry of Bill of Entry with the concerned officer of customs. Under first check appraisement goods are examined before value assessment. An ‘open order’ is obtained from the proper officer of customs on back side of bill of entry, normally in duplicate copy of bill of entry. Once after completion of examination by examiner of customs and other customs officials if applicable, an inspection report is written on duplicate and original copy of bill of entry. Such examination report is authorized by senior officers of customs. Under first check procedures of value appraisement, the assessment is completed after examination of goods. After value appraisement, the import duty is paid and ‘pass out of customs’ is obtained in bill of entry. Importer can arrange to take delivery of goods after paying necessary payment to custodian of goods if applicable. 

Under second check appraisement procedures, the examination of goods is undertaken after value assessment. After completion of inspection procedures and effecting payment of import duty, pass out of order is obtained from the proper officer of customs which is the last import clearance procedures.