TaxTMI 
TaxTMI 
Examination norms for export goods at port of export – reg. –
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....seeking reduction in percentage examination of export consignments for faster clearance of cargo. The matter was considered by the Export Promotion Board (EPB), and EPB had recommended that in case of exports where the duty benefit is above Rs. 1 lakh, 10% shipments should be checked on a random basis, and in cases where the duty benefit is below Rs.1 lakh, only surprise checks should be resorted to. 2. The proposals received in this regard have been carefully examined by the Government, and pursuant to this examination, it has been decided to revise the examination norms keeping in view the quantum of incentive, value of export goods, the country of destination etc. As such, the following decisions have been taken : 2.1 The scale of ....
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....ngapore, Hong Kong and Colombo Others (i) Consignments where the FOB value is Rs.5 lakh or less 25% 2% (ii) Consignments where the FOB value is more than Rs.5 lakh 50% 10% 2.2 In all cases referred to above, in respect of consignments selected for examination, a minimum of two packages with a maximum of 5% of packages (subject to a maximum of 20 packages from a consignment) shall be opened up for examination. The package number to be opened for examination will be selected by the system. 2.3 It is to be ensured that exporters do not split up consignments so as to fall within the lower examination norms. Therefore, wherever on the same day the same exporter attempts to export a consignment (other than free sh....
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....s from a consignment) would be taken up for checking/examination. 3. In the case of export goods which are stuffed and sealed in the presence of Customs/Central Excise officers at the factory of manufacture, ICD/CFS, warehouses and other places where the Commissioner has, by a special order, permitted, it may be ensured that the containers are bottle sealed or lead sealed. In case of export through bonded trucks, the truck should be similarly bottle sealed or lead sealed. In case of export by ordinary truck/other means, all the packages are required to be lead sealed. In the case of goods examined by central excise/Custom officers and sealed and stuffed under their supervision at a factory or in an approved warehouse, the consignments sh....
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.... 7. Name & designation of the supervising officer-Appraiser/Superintendent : 8. (a) Name of Commissionerate/Division/Range : (b) Location Code** : 9. Particulars of export Invoice (a) Export Invoice No. : (b) Total No. of packages : (c) Name and address of the consignee abroad : 10. (a) Is the description of the goods, the quantity and their value as per particulars furnished in the export invoice? : : Yes/No (b) Whether sample is drawn for being forwarded to Port of export? : Yes/No (c) If yes, the number of the seal of the package co....