Procedures for import and export

Before actually importing or exporting goods, the goods have to be cleared by the Customs authorities. Such clearance is normally done in notified customs areas. Custom area means all areas of Customs Station and includes any area where imported goods or exported goods are kept pending for clearance by the customs authorities.

Customs Station means any of the following places which are notified by the Central Government where customs clearances are to be done :-

1. Customs Port has been defined as port notified by the Central Government as Customs Port. Under section 29 of the Customs Act any vessel or ship entering India from a place outside India must land only at a Customs Port.
2. Inland Container Depot has been defined as depot notified by the Central Government as Inland Container Depot.
3. Customs Airport has been defined as an airport notified by the Central Government as Customs Airport. An aircraft entering India from a place outside India must land only at a Customs Airport.
4. Land Customs Station has been defined as a place notified by the Central Government to be a Land Customs Station. Goods imported by the land route will have to be brought to a land customs station first before being disposed off in any manner. Once goods enter India the land route, they must follow the prescribed route only and reach the prescribed Land Customs Station only.

   The Collector has been authorized to specify the limits of a Customs Area and to approve the places for loading and unloading of goods to be exported or imported. Thus, though the Central Government notifies a customs area, the actual place within that city or town is approved by the collector.