Clearance of warehoused goods requires bill of entry, payment of duty and a proper officer's clearance order. Clearance for home consumption requires presentation of a bill of entry, payment of import duty, interest, fines and penalties where payable, and an order for clearance by the proper officer, which may be issued electronically on risk evaluation. Owners may relinquish title before clearance upon payment of penalties, except where an offence appears to have been committed. At physical removal, descriptions on warehousing and ex bond bills must be tallied; the duty rate and tariff value are those on presentation of the bill of entry for home consumption, with value taken as assessed on the into bond bill of entry; and a licensee may remove goods only with bond officer permission.
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Provisions expressly mentioned in the judgment/order text.
Clearance of warehoused goods requires bill of entry, payment of duty and a proper officer's clearance order.
Clearance for home consumption requires presentation of a bill of entry, payment of import duty, interest, fines and penalties where payable, and an order for clearance by the proper officer, which may be issued electronically on risk evaluation. Owners may relinquish title before clearance upon payment of penalties, except where an offence appears to have been committed. At physical removal, descriptions on warehousing and ex bond bills must be tallied; the duty rate and tariff value are those on presentation of the bill of entry for home consumption, with value taken as assessed on the into bond bill of entry; and a licensee may remove goods only with bond officer permission.
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