Procedure for Clearance of Imported and Export Goods

Self-assessment of customs declarations shifts liability to traders, with RMS-led selective verification and post-clearance audit ensuring compliance.

Customs clearance requires electronic Bills of Entry and Shipping Bills with prescribed supporting documents and declarant certification; importers and exporters bear primary responsibility under a statutory self-assessment regime for correct classification, valuation and exemption claims. The EDI/ICES-linked Risk Management System (RMS) determines whether filings are cleared directly or subjected to appraisal, examination or post-clearance audit, with provisional assessment and security accepted where necessary. Accredited Clients receive assured facilitation subject to eligibility and ongoing compliance monitoring; deviations from RMS outputs require prior senior authorization and recorded reasons.