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    <title>First time import of goods-Verification of documents-reg.</title>
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    <description>First-time importers must submit VAT/Sales Tax registration, a bank certificate confirming account details and signatures, proof of payment through the importer&#039;s account, the prior year&#039;s balance sheet, and the latest income-tax or sales-tax return to the Assessing Officer or, for RMS-facilitated Bills of Entry, to the officer granting Out of Charge; duty payment follows filing. Administrative relaxation may be granted by the Additional Commissioner on merits if documents cannot be produced. Verification reports from any Mumbai customs zone for first-time importers will be accepted by other Mumbai zones, with CHAs expected to assist and random verifications permitted.</description>
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