Customs Clearance Services for Importers and Exporters in India
Customs clearance is the process of getting imported or exported goods cleared by Indian Customs: a bill of entry for imports, a shipping bill for exports, duty paid and an out-of-charge order. We prepare the document set, coordinate with a licensed customs broker and track the file on ICEGATE.
What it is
Customs clearance is the set of steps that lets goods legally enter or leave India. For imports, the importer files a bill of entry under Section 46 of the Customs Act, 1962, declares the value, classification and duty, and the goods are cleared once Customs is satisfied and duty is paid under Section 47. For exports, a shipping bill is filed under Section 50.
Everything runs electronically on ICEGATE. A Risk Management System sorts bills into channels, and some are cleared on the documents while others go for examination. Clearance ends when the proper officer gives an out-of-charge order. Under the Customs Brokers Licensing Regulations, 2018 (CBLR), only a licensed customs broker can carry on this work for others. Importers and exporters may handle their own.
Who it applies to
First-time importers
You hold an IEC and have a supplier abroad, but nobody has told you what Customs will ask for. We lay out the document list, the HS code question and the steps before the cargo lands.
Regular exporters
A Faridabad auto-component exporter shipping every month still needs a clean shipping bill, matching invoices and an AD code registered at the port. Errors delay the shipment and the refund.
Traders with stuck consignments
Picture a consignment already at the port, with the bill of entry queried or the HS code disputed. We help assemble the documents and reply to Customs through the broker.
Why it matters
You cannot move goods without it
No import is released and no export leaves the country without a cleared bill of entry or shipping bill. A delay at this stage holds up everything behind it.
The declaration is your responsibility
Section 46(4A) makes the importer responsible for the accuracy of the information, the authenticity of the documents and compliance with any restriction or prohibition. A broker helps, but the declaration is yours.
Duty is self-assessed
You declare the classification and value, and the duty follows from it. A wrong HS code or an undervalued invoice can lead to questions after clearance as well.
Documents required
For imports
- Commercial invoice and packing list
- Bill of lading or airway bill
- IEC, GSTIN and PAN of the importer
- Licence, certificate or NOC, if the goods are restricted
For exports
- Commercial invoice and packing list
- Shipping bill details and AD code registration
- IEC and GSTIN of the exporter
- Letter of credit or contract, where relevant
For registration and access
- ICEGATE registration of the importer or exporter
- Class 3 digital signature certificate (DSC) where required for filing
- Authority letter for the broker
How it works
Check the shipment before it moves
We review the goods, the HS code, the IEC, whether the product is restricted or needs a licence, and the documents. Fixing a mismatch before the cargo moves costs less than fixing it at the port.
Prepare the documents and the declaration
We prepare the invoice, packing list and supporting papers in the form Customs expects. A licensed customs broker, appointed by you, files the bill of entry or shipping bill on ICEGATE. We coordinate the details.
Follow assessment, query and duty
Customs may accept the self-assessment, ask for documents, or call for examination. We track the file, help prepare replies and calculate the duty to be paid.
Take delivery and close the file
Once duty is paid and the out-of-charge order is given, goods are released. We keep the filing set organised, which also helps for GST, refund and records later.
Import and export clearance side by side
| Import clearance | Export clearance | |
|---|---|---|
| Document | Bill of entry, Section 46 | Shipping bill, Section 50 |
| Declared by | Importer, directly or through a broker | Exporter, directly or through a broker |
| Duty | Customs duty and IGST on the goods; payable under Section 47 | Generally nil, with IGST handled under the export rules |
| Registration | IEC and ICEGATE | IEC, ICEGATE and AD code |
Before you ship, make sure your IEC registration is active and your AD code is registered at the port. Exporters supplying without paying IGST also need a LUT filing.
Timelines
Bill of entry window
Under Section 46, the bill of entry may be filed up to 30 days before the expected arrival. It must be presented before the end of the next day after arrival, excluding holidays.
Duty payment
Under Section 47, duty is payable on the date of presenting the bill in case of self-assessment. If the bill is returned for payment after assessment, you have one day, excluding holidays.
Clearance after payment
Release time depends on the channel the bill falls into and whether Customs examines the goods. We give you a plan once we see the shipment.
What happens if you get it wrong
Interest on late payment
Section 47 allows interest on delayed duty at a rate between 10% and 36% a year, as notified by the Central Government.
Port and carrier charges
Goods that sit waiting for clearance can attract storage and detention charges from the port, terminal or carrier. The amount depends on the operator and the days held.
Queries after clearance
A wrong classification or value can bring a demand later. Our tax consultancy service can help you read the notice and prepare a reply.
Frequently asked questions
What is customs clearance and who does it?
Customs clearance is the filing of a bill of entry for imports or a shipping bill for exports, payment of duty and the grant of an out-of-charge order. Importers and exporters can file for themselves. Anyone carrying on this business for others needs a customs broker licence under CBLR 2018. We prepare the documents and coordinate with a licensed broker, who files on ICEGATE.
Do I need a customs broker?
Not legally, if you only deal on your own account, since Regulation 3 of CBLR 2018 exempts importers and exporters acting for themselves. In practice, most businesses use a licensed broker, because filing, classification and port procedures reward daily practice. We help you choose and brief one, and check the documents before filing.
When must the bill of entry be filed?
Section 46 allows filing up to 30 days before the expected arrival. It must be presented before the end of the next day after arrival, excluding holidays. A late bill can attract charges if there was no sufficient cause. Filing early with all documents ready is usually safer, and we plan the paperwork around the vessel or flight schedule.
When is customs duty payable?
Under Section 47, duty is paid on the date of presenting the bill if you self-assess. If the bill is returned after assessment for payment, you have one day excluding holidays. Delay brings interest between 10% and 36% a year, as notified. We calculate the duty before filing, so the amount is known before the cargo lands.
What documents do I need for import clearance?
You need the commercial invoice, packing list, bill of lading or airway bill, and your IEC, GSTIN and PAN. Restricted goods also need the relevant licence or certificate. Customs may ask for more, such as a catalogue or test report. We prepare a checklist for your goods so nothing is missed.
Do I need an IEC to clear goods?
Yes, for most imports and exports. Section 7 of the Foreign Trade (Development and Regulation) Act, 1992 requires an Import Export Code, with limited exemptions. It must also be updated every year between April and June. If you do not have one, our IEC registration service is the first step.
How do I register on ICEGATE?
You register on the ICEGATE portal, linking your IEC and GSTIN, and a Class 3 digital signature certificate is needed where the registration requires it. Mismatched contact details between GST and DGFT records are a common reason for delay. We check them in advance and help you complete the registration.
Does Taxhint hold a customs broker licence?
No. We prepare the documents, check classification questions, coordinate and track the file. A licensed customs broker files the bill of entry or shipping bill and deals with Customs on the day. Where something needs a licensed broker or a qualified professional to sign, they sign. We tell you which parts those are before you begin.
What it costs
Our fee plus the government fee that applies to your case, quoted before you commit. Tell us the situation and we will price it exactly.
Government charges depend on the goods: customs duty, IGST and any cess follow the classification and value you declare. Broker, port, terminal and carrier charges are separate and set by those operators. We list these for you with the quote.
Ready to begin?
Share the goods, the route and the shipment date, and we will set out the clearance plan and the documents.