Lecture 7 - Examination Process
Lecture 7 - Examination Process
Customs Procedure
and Sample
JC (Jetty)
Collection
Process: Its not 100% Sometimes the
examination. assessment
Initiation Usually group requires
common for 100%
• Sample chemical, examination • Required
Collection radiation for some risky by the
BSTI Tests items Group
Alpha Sample
• AC/DC of
•Sends Bravo the Zone Collection
JC gives
to Charlie posting by
Jetty Zones assigning
names of
Delta AROs 100%
Examination
Sample Collection
•Process
Assigned ARO gives
authorization to keep down the
container
• The C&F agent opens the
lock/seal in presence of
the assigned ARO
• The ARO collects the sample, put
signature on the sample and
sends it to the sample
section
• The sample is used for further
chemical, radiation, BSTI etc
Examination
•
Process
Assigned ARO signs the container
sheet to keep down the
container
seal number with the number
• The assigned ARO matches the
mentioned in the BL, and the
C&F agent keeps down the
container and opens the
lock/seal in presence of the
assigned ARO
Examination
Process
• C&F Agent, with the help of
labors unloads the
cartons/packet/plates and
organizes those as per the
detailed packing lists
• The assigned ARO matches the
description, quantity, quality, type
part number, model number etc
of the imported products against
the Packing Lists, Bill of Entry and
Commercial Invoice
If the description, quantity,
Examination
quality, part number model
number etc of the imported
Process
goods matches with the
declaration as per the BE, PL
and CI, then the assigned
ARO gives the examination
report through the
Inspection Act and the
AC/DC of the zone signs off
the BE and send to group for
assessment (along with
samples and/or images if
Examination
Report
Online Examination
Report through
Inspection Act
Registering • In case the description,
quality, part number etc
an Anomaly
matches but the quantity
or weight is higher than
declared
• If the excess weight or
quantity is below 5% of
the declared, then the
over weight is
mentioned in the report
as overload
• If the excess is equal or
higher than 5% then
an anomaly is
• If any goods is found out
of declaration, an
anomaly is registered.
• If the description and/or
quality of the declared
goods do not match with
the actually imported
goods the an anomaly is
registered.
• If the declared C/O does
not matches with the
C/O found on goods, an
anomaly is registered
Challenges in
Examination
• In many cases
rolls/cartons/
packets are
homogenous and
not
the C&F agents
can not provide a
detailed packing
lists with
accurate serial
number
• There was no detailed
packing list for this
consignment
• The declaration was
‘Machine parts’ only
• We could find 172
different goods in
different quantity and
weight
• All the products were
declared under codes with
1% CD, whereas some of
those were to be classified
under 25% CD
• In many cases, to save the
unloading and reloading costs,
the C&F agents claims that the
product can not be unloaded
for examination.
• In many such cases we found
undeclared products behind
the front rows
• Except for the large glass
sheets and large machines, all
other goods can be unloaded
for examination using the
labor and equipment provided
by the port authority
• After the transfer orders
there is usually a lag time
between the release of
officers and joining of new
officers due to the transition
time
• Some places like Gates can
not be kept vacant and
that’s why examination is
run with very few AROs
• In some cases there are only
1-2 AROs in a zone and an
ARO have to examine as
many as 25-30 consignments
during that time
• Examination goes on till very
late
Even with all
odds….. We carry on the
examination with the
philosophy
…..…
Thank
“IF I DON’T SEE IT,
You
I DON’T BELIEVE
IT”
Customs Clearance
Procedures for Import
• For imported goods into Bangladesh, shipping agents submit their
manifest data (containing description of imported goods by ship)
electronically to the Customs authority. This manifest data is called
IGM (Import General Manifest) which is popularly known as Bill of
Lading (BL)
This Bill of Lading (BL) is submitted by carriers (Shipping
agents, Airlines , Freight Forwarders ) through
electronically using Asycuda World System.
Every Shipping agents/Airlines has user credentials (user id
and password) of Asycuda System to submit IGM/BL.
What is Bill of Lading (BL) ?
A bill of lading (BL or BoL) is a legal document issued by a carrier to a
shipper that details the type, quantity, and destination of the goods being
carried. A bill of lading also serves as a shipment receipt when the carrier
delivers the goods at a predetermined destination.
Asycuda World System
The UNCTAD Automated System for Customs Data (ASYCUDA) programme works to both
increase the effective collection of customs revenues and strengthen institutions for
customs data collection and processing in the countries where it operates, increasing
government revenues from trade and producing trade-related statistics through its
customs automation, modernization and reform projects. Given the programme’s
important function and the wide demand from member States for the services it
provides, it is no wonder that ASYCUDA is the largest UNCTAD technical assistance
programme, active in more than 90 countries.
The ASYCUDA programme is recognized worldwide for its contribution to the
modernization and automation of customs procedures.
Steps to Customs Clearance
• What is HS Code ?
• The Harmonized System is a standardized numerical method of classifying traded
products. It is used by customs authorities around the world to identify products
when assessing duties and taxes and for gathering statistics.
Is the HS code the same for all countries?
First six digits of HS code (HTS code) are same in all countries. But countries can add
additional digits to categorize and define commodities at more detailed level without
modifying or changing first six digits.
Steps-5: Physical Examination of goods :
It is to be noted that for the customs clearance of imported animals, plants and
plant products, quarantine conditions (such as certification from quarantine
department, fumigation etc.) shall have to be observed. As per Import Policy
Order, 2015-2018 Para 26(60), fumigation is mandatory in case of import of raw
cotton produced and packed in Western Hemisphere.
10% of imported goods can be physically examined by customs officers. Physical
examination is performed to protect revenue from illegal declarations or to find
out goods which were not declared in documents.
Some HS codes, importer BIN, C&F Agents’ AIN are put surveillance in Asycuda
System. For these, BE submitted by C&F , are marked as RED. To clear red line ,
goods need to be examined.
After examination of goods, the concern officers write down reports in Asycuda
system or physical reports send to goods assessment officers.
Steps-6: Check Value of imported goods :
Some times importer may declared lower value of goods to evasion of taxes.
Therefore, average value of same imported goods are checked from Asycuda Database
System. Average value is counted for last 3 months. Some times, internet values are
collected or market prices are collected. After collection of valuation data , actual value
of that imported goods are measured. In all customs houses/stations , there are a
valuation committed for approval of value if dispute is raised regarding value of
imported goods