LOADING, UNLOADING AND STORAGE OF GOODS

	What are the responsibilities of the person approved by the commissioner of Customs as custodian of imported good?
	Where can the Import Goods unloaded and Export Goods Loaded ?
	Whether the imported goods can be taken delivery by the importers immediately on landing and similarly whether the export goods can be loaded onto the aircrafts, ships/containers as soon as they are ready for export ?
	Where are the imported goods stored before permission for clearance is given by customs?

        Q.1      Where can the Import Goods unloaded and Export Goods Loaded ?

A         Goods imported by any means of transport can be unloaded only in the approved places.  Similarly, export goods can be loaded into any conveyance only in the approved places.  Goods remain in the custody of an approved agency till they are cleared by the Customs Authorities.

Imported goods can be unloaded and export goods can be loaded under the supervision of custom officer only in the places approved for this purpose under section 8(a) of Customs Act 1962, in the customs ports/Airports or inland container depots/Customs station appointed by the Central Government under section 7 of the Customs Act 1962 (Section 33 and 34 of Customs Act 12962.).

Q.2      Whether the imported goods can be taken delivery by the importers immediately on landing and similarly whether the export goods can be loaded onto the aircrafts, ships/containers as soon as they are ready for export ?

A         No.  Before taking delivery of delivery of imported goods or loading the export goods in any conveyance, the importers/exporters have to file Bill of entry/ Shipping Bills with Customs in respect of import and export respectively.  The goods are examined and assessed by the customs officer.   After the duty assessed is paid, the customs officer allows clearance of the goods.

Q.3      Where are the imported goods stored before permission for clearance is given by customs?

A         The imported goods are kept in the place declared as customs area under the custody of them custodian like port Trust appointed by the Commissioner of customs under the section 45 of Customs act 1962 from the time of landing till they are cleared for home consumption or are warehouse or are transshipped.

Q.4      What are the responsibilities of the person approved by the Commissioner of Customs as custodian of imported goods?

A         A person approved as custodian of imported goods by the Commissioner of Customs under Section 45 of Customs Act 1962 shall keep a record of the goods and send a copy thereof to the customs. He shall not permit such goods to be removed from the customs area or otherwise dealt with except and in accordance with the permission in writing of the proper officer of customs.

If any imported goods are pilfered after unloading thereof in a customs area while in the custody of custodian he shall be liable to pay duty on such pilfered goods.  The rate of duty applicable to such goods is the rate prevailing on the date of delivery of import manifest relating to the conveyance in which such goods were carried.