IMPORT DOCUMENT

1. Bill of Entry:

Bill of entry is one of the major import documents for import customs clearance. As explained
previously, Bill of Entry is the legal document to be filed by CHA or Importer duly signed. Bill
of Entry is one of the indicators of ‘total outward remittance of country’ regulated by Reserve
Bank and Customs department. Bill of entry must be filed within thirty days of arrival of goods
at a customs location
2. Commercial Invoice

Invoice is one of the documents required for import customs clearance for value appraisal by
concerned customs official. Assessable value is calculated on the basis of terms of delivery of
goods mentioned in commercial invoice produced by importer at customs location. This method
of inspection by appraising officer of customs prevents fraudulent activities of importer or
exporter by over invoicing or under invoicing. So, Invoice plays a vital role in value assessment
in import customs clearance procedures.
3. Bill of Lading

Bill of Lading is provided by shipping agency for goods shipped by them. Bill of lading usually
contains information pertaining to the shipper, consignee, carrying vessel, ports of loading and
discharge, place of receipt and deliver, mode of payment and name of the carrier.
4. Delivery Order

A Delivery order is a document accompanying a shipment of goods that lists the description and
quantity of goods delivered. It is proof of delivery. It is necessary document for business.
5. Import License

Import license may be required as one of the documents for import customs clearance procedures
and formalities under specific products. This license may be mandatory for importing specific
goods as per guide lines provided by government. Import license as one of the documents
required for import customs clearance to bring those materials from foreign countries
6. Insurance certificate

Insurance certificate is one of the documents required for import customs clearance procedures.
Insurance certificate is a supporting document against importer’s declaration on terms of
delivery. Insurance certificate under import shipment helps customs authorities to verify, whether
selling price includes insurance or not. This is required to find assessable value which determines
import duty amount.
7. Certificate of Origin

The certificate of origin describes the country of origin for the shipment. The certificate of origin
may also be known as a declaration of origin Usually, the certificate issued by the chamber of
commerce in the country of the exporter.
8. Packing list

Packing list contains detailed information about the goods being shipped, quantity, weight and
packing specifications. Packing list must contain description of the goods and have details
regarding the shipping marks
9. Bill of Exchange

Bill of exchange is used when an importer agrees to pay the exporter in future on a date on or
before that is mutually agreed upon. Bill of exchange is an important written document in
wholesale trade wherein large amounts of money is involved. Bill of exchange can be classified
as bill of exchange after date and bill of exchange after sight. Bill of exchange after date is when
the due date for payment is counted from the date of drawing. Bill of exchange after sight is
when the due date for payment is counted from the date of acceptance of the bill.

10. Letter of Credit

Letter of Credit is an arrangement wherein a Bank on the request of its customer agrees to make
payment to a beneficiary on receipt of documents from beneficiary as per the terms stipulated in
the Letter of Credit. Letter of Credit or LC is used extensively in international and domestic trade
transactions