Customs clearance formalities require Bills of Entry and Appraising scrutiny, with examination, assessment and provisional release mechanisms.

Customs clearance requires importers to present a Bill of Entry or appoint licensed Customs Brokers; Appraising staff scrutinise declarations to determine import permissibility and assess classification, valuation and applicable duties and exemptions. Goods are generally examined on a percentage basis at custodian premises to verify declared nature, quantity and value, with samples drawn as ordered. Where disputes or violations arise, provisional release on bond/security is permissible, while prohibited or exceptional consignments may be withheld pending enquiries and adjudication. Exports require a Shipping Bill, verification of export incentives and pre-shipment examinations where directed.

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