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Questions and Answers
Following entry inward of an importing ship, within how many days should international transhipment be effected?
Following entry inward of an importing ship, within how many days should international transhipment be effected?
- 90 days
- 30 days (correct)
- 60 days
- 15 days
According to the Sea Cargo Manifest and Transhipment Regulations 2018, if electronic submission of the arrival manifest is impossible, under whose approval can manual submission occur?
According to the Sea Cargo Manifest and Transhipment Regulations 2018, if electronic submission of the arrival manifest is impossible, under whose approval can manual submission occur?
- Assistant Commissioner of Customs
- Joint Commissioner of Customs
- Additional Commissioner of Customs
- Commissioner of Customs (correct)
What is the validity period for the initial registration required for delivering arrival and departure manifests, starting from the date of issue?
What is the validity period for the initial registration required for delivering arrival and departure manifests, starting from the date of issue?
- 1 year
- 4 years
- 3 years
- 2 years (correct)
When filing a nil declaration for certain cargo categories via an authorized sea carrier, which of the following goods is not required to be declared?
When filing a nil declaration for certain cargo categories via an authorized sea carrier, which of the following goods is not required to be declared?
To which category of goods do the provisions of Chapter VIII of the Customs Act 1962, which pertains to goods in transit, apply?
To which category of goods do the provisions of Chapter VIII of the Customs Act 1962, which pertains to goods in transit, apply?
Under Section 58A, which authority has the power to cancel a license granted to a specific warehouse?
Under Section 58A, which authority has the power to cancel a license granted to a specific warehouse?
For how long can warehoused capital goods intended for use in a 100% export-oriented undertaking remain in the warehouse?
For how long can warehoused capital goods intended for use in a 100% export-oriented undertaking remain in the warehouse?
According to the Customs Act 1962, which authority is empowered to extend the initial warehousing period for goods?
According to the Customs Act 1962, which authority is empowered to extend the initial warehousing period for goods?
According to the Customs Act 1962, which authority can waive interest on warehoused goods when the amount exceeds two crores?
According to the Customs Act 1962, which authority can waive interest on warehoused goods when the amount exceeds two crores?
Which action requires explicit permission from the proper officer for a warehouse owner?
Which action requires explicit permission from the proper officer for a warehouse owner?
Which officer can grant permission to carry out any manufacturing process within a warehouse?
Which officer can grant permission to carry out any manufacturing process within a warehouse?
Which body has the authority to exempt imported materials used in the manufacturing process of goods stored in a warehouse from all or part of the excess rate of duty?
Which body has the authority to exempt imported materials used in the manufacturing process of goods stored in a warehouse from all or part of the excess rate of duty?
Which of the following is not a prerequisite for removing goods from a warehouse for export under Section 69(1) of the Customs Act 1962?
Which of the following is not a prerequisite for removing goods from a warehouse for export under Section 69(1) of the Customs Act 1962?
Under Section 72 of the Customs Act 1962, which scenario is not considered an instance of goods improperly removed from a warehouse?
Under Section 72 of the Customs Act 1962, which scenario is not considered an instance of goods improperly removed from a warehouse?
As per Regulation 10 of the Sea Cargo Manifest and Transhipment Regulations 2018, in which case can an authorized carrier charge rent or demurrage on goods?
As per Regulation 10 of the Sea Cargo Manifest and Transhipment Regulations 2018, in which case can an authorized carrier charge rent or demurrage on goods?
What type of return must a licensee file with the bond officer regarding receipt, storage, operations, and removal of goods in a warehouse?
What type of return must a licensee file with the bond officer regarding receipt, storage, operations, and removal of goods in a warehouse?
To apply for a license for a public warehouse, what amount of solvency certificate from a scheduled bank must an applicant submit?
To apply for a license for a public warehouse, what amount of solvency certificate from a scheduled bank must an applicant submit?
How long does a license granted to a public warehouse remain valid?
How long does a license granted to a public warehouse remain valid?
Which statement is correct regarding a private warehouse license?
Which statement is correct regarding a private warehouse license?
What advance notice period is required before conducting an audit at an auditee's premises?
What advance notice period is required before conducting an audit at an auditee's premises?
From the date of starting an audit at the premises, how many days are allowed for the audit to be completed?
From the date of starting an audit at the premises, how many days are allowed for the audit to be completed?
Which authority is tasked with conducting examinations for customs brokers according to the 2018 regulations?
Which authority is tasked with conducting examinations for customs brokers according to the 2018 regulations?
What is the initial validity period of a customs broker license granted under Regulation 7 of the Customs Broker Licensing Regulation 2018?
What is the initial validity period of a customs broker license granted under Regulation 7 of the Customs Broker Licensing Regulation 2018?
Which categories of employees can a customs broker authorize to sign declarations on bills of entry and shipping bills?
Which categories of employees can a customs broker authorize to sign declarations on bills of entry and shipping bills?
What is the maximum penalty that a Deputy Commissioner of Customs can impose on a G card holder who violates provisions of the Customs Brokers Licensing Regulations 2018?
What is the maximum penalty that a Deputy Commissioner of Customs can impose on a G card holder who violates provisions of the Customs Brokers Licensing Regulations 2018?
What is the minimum asset value a person must possess to apply for a customs broker license?
What is the minimum asset value a person must possess to apply for a customs broker license?
For a customs broker holding an F card, who is the appellate authority if they are aggrieved by an order passed by the Commissioner of Customs?
For a customs broker holding an F card, who is the appellate authority if they are aggrieved by an order passed by the Commissioner of Customs?
If imported goods are damaged or deteriorated before or during unloading in India, what is the protocol for customs duty?
If imported goods are damaged or deteriorated before or during unloading in India, what is the protocol for customs duty?
If a bill of entry is presented before granting entry inwards, which date determines the rate of duty and tariff valuation?
If a bill of entry is presented before granting entry inwards, which date determines the rate of duty and tariff valuation?
Flashcards
International Transhipment Time Limit
International Transhipment Time Limit
The maximum duration for international transhipment after an importing ship's entry.
Manual Manifest Approval
Manual Manifest Approval
Approval needed for manual submission of arrival manifest under Sea Cargo Manifest and Transhipment Regulations 2018 when electronic submission isn't possible.
Manifest Registration Validity
Manifest Registration Validity
Period for which the initial registration to deliver arrival and departure manifests is valid.
Nil Declaration Exceptions
Nil Declaration Exceptions
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Warehouse Return Type
Warehouse Return Type
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Solvency Certificate Amount
Solvency Certificate Amount
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Customs Broker License Validity
Customs Broker License Validity
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Authorized Signatory Cards
Authorized Signatory Cards
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G Card Penalty Limit
G Card Penalty Limit
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Customs Broker Asset Requirement
Customs Broker Asset Requirement
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F Card Appeal Authority
F Card Appeal Authority
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Export Document at Land Stations
Export Document at Land Stations
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Assessable Value Formula
Assessable Value Formula
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Private Warehouse License Authority
Private Warehouse License Authority
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Definition of 'Any Person'
Definition of 'Any Person'
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Study Notes
- International transhipment must occur within 30 days of an importing ship's entry inward.
- If an electronic arrival manifest can't be delivered per Sea Cargo Manifest and Transhipment Regulations 2018, it can be manually submitted with the Commissioner of Customs' approval.
- The initial registration for delivering arrival and departure manifests is valid for 2 years from the issue date.
- A nil declaration needs to be filed for certain cargo categories by the authorized sea carrier, but this list doesn't include diamonds.
- Chapter VIII of the Customs Act 1962 applies to goods in transit.
- The authority empowered to cancel a license granted under Section 58A for a specific warehouse is DCC.
- Warehoused capital goods intended for 100% export-oriented undertakings can remain in the warehouse until clearance.
- DCC is empowered under the Customs Act 1962 to extend the initial warehousing period for goods.
- Under the Customs Act 1962, CBIC can waive interest of more than two crores on warehoused goods.
- The owner of a warehouse cannot remove goods from one warehouse to another without the proper officer's permission.
- JCC can permit manufacturing processes to be carried out in the warehouse.
- The Central Government can exempt imported materials used in the manufacturing process of goods in a warehouse from the whole or part of the excess rate of duty.
- An order of clearance of goods made by the proper officer is a pre-requisite condition for the removal of goods from a warehouse for export as per section 69(1) of the Customs Act 1962.
- Goods improperly removed from a warehouse as per Section 72 of the Customs Act 1962 include warehoused goods removed from a warehouse in contravention of section 71 of the Customs Act 1962, warehoused goods that have not been removed from the warehouse at the expiration of the warehousing period and goods in respect of which a bond has been executed but have not been duly accounted for to the satisfaction of the proper officer.
- As per Regulation 10 of the Sea Cargo Manifest and Transhipment Regulations 2018, an authorized carrier can charge rent or demurrage for goods detained.
- A monthly return regarding receipt, storage operations, and removal of goods in the warehouse must be filed by the licensee of the warehouse with the bond officer.
- An applicant needs to submit a solvency certificate from a scheduled bank for a sum of 5 crore rupees to apply for a license for a public warehouse.
- A license granted to a public warehouse remains valid unless it's canceled.
- A license granted for a private warehouse can be transferred to another person with the permission of the jurisdictional commissioner.
- The time period for advance notice to conduct an audit at the premises of the auditee is not less than 15 days.
- An audit at the premises has to be completed within 30 days from the audit's starting date.
- The National Academy of Customs Indirect Taxes and Narcotics is assigned the task of conducting examinations for customs brokers as per regulations 2018.
- The initial validity period of a customs broker license granted under regulation 7 of the Customs Broker Licensing Regulation 2018 is 5 years.
- Customs brokers can authorize employees with F and G cards to sign declarations of bills of entry and shipping bills.
- The maximum penalty a Deputy Commissioner of Customs can impose on a G card holder who contravenes any provisions of the Customs Brokers Licensing Regulations 2018 is ₹25,000.
- To apply for a customs broker license, a person needs to possess assets worth not less than 50 lakh rupees.
- The appellate authority for a customs broker (F card holder) aggrieved by an order passed by Commissioner of Customs is CESTAT.
- If imported goods are damaged or deteriorated before/during unloading in India, the importer gets an abatement for the customs duty on the damaged content.
- If a bill of entry is presented before granting entry inwards, the date for calculating the rate of duty and tariff valuation is the date of filing the bill of entry.
- ATA Carnet shipping bill is filed by an exporter to showcase them in exhibitions.
- If import takes place through custom houses of Mumbai/Delhi/Chennai/Kolkata/Bangalore, the importer can select SVB of his choice.
- Under Rule 4 of Export Customs Valuation Rules, the proper officer shall make adjustments in the differences of exportation, difference in commercial value, and differences in composition quality and design between the goods to be assessed and the goods with which they are compared.
- To determine assessable value and tax liability in imports with invoices in foreign currency, the exchange rates on the date of filing the bill of entry are used.
- In the absence of actual freight and insurance charges, 20% of FOB is taken for freight and 1.125% for insurance to compute the assessable value.
- Goods under project import are classifiable under tariff heading 9801.
- Iron scrap is classifiable under Chapter 73.
- Prohibited goods brought into Indian customs waters are liable for confiscation.
- Foreign trade policy is not to be referred to for the purpose of classification in case of imported goods.
- Mandatory documents required for the export of goods from India include the bill of lading, commercial invoice, and shipping bill.
- Social surcharge is collected on the aggregate of duties, taxes, and cesses under Section Act, 1962.
- Import of scrap cannot take place through Ludhiana port/ICD.
- A major amendment is a commodity description.
- A prior bill of entry can be filed up to 30 days before the expected arrival date of the aircraft/vessel/vehicle carrying import goods.
- The order of applying deductive (rule 7) and computed method (rule 8) in terms of valuation rule can be on request by the importer after approval by the proper officer.
- Importers and suppliers are deemed related if both are directly or indirectly controlled by a third person.
- Vessel demurrage is not included for the calculation of transaction value.
- Goods are examined for verification of description and declarations given in the bill of entry; this is not correct in respect of the examination of goods.
- The purpose of advance ruling is to provide certainty in advance to the importer with respect to raised questions.
- The duties that are not leviable on imports into India include CGST.
- If reassessment by the department is contrary to the self-assessment of the importer, the reassessment done by the department prevails.
- The brand rate of drawback is disbursed by the Commissioner of Central Excise having jurisdiction over the manufacturer/supporting manufacturer.
- Different types of post-clearance audits are transaction-based, theme-based, and premises-based.
- The correct sequence for deciding the value of export goods as per Customs Valuation (Determination of Value of Export Goods) Rules, 2007 is: Transaction value, value by comparison, residual method.
- Offences under the Customs Act 1962 for which a person can be arrested under a general or special order of the Principal Commissioner/Commissioner of Customs fall under all sections.
- A person under section 102 of the Customs Act 1962 should be taken to the nearest gazetted officer of customs.
- The power to search suspected persons under section 100 of the Customs Act 1962 applies to any person who has landed or is about to board or is on board any vessel within the Indian customs waters.
- Section 106A of the Customs Act 1962 empowers the proper officer to stop and search conveyances.
- Under the power to stop and search conveyances, the proper officer of customs may rummage/search any part of a vehicle/vessel, examine/search any goods, and break open any lock if the keys are withheld.
- A proper officer who screens or x-rays bodies of suspected persons to detect secreted goods may detain them and produce them before the nearest gazetted officer of customs.
- Any dutiable or prohibited goods brought into bay, gulf, creek, or tidal river for the purpose of being landed at a place other than a customs port is liable to confiscation under section 111 of the Customs Act 1962.
- The penalty for short levy or non-levy of duty in certain cases is imposed under Section 114A of the Customs Act 1962.
- Section 120 of the Customs Act 1962 deals with the confiscation of smuggled goods notwithstanding any change in form, etc.
- An application in settlement commission shall be disposed off if all of these conditions met, the applicant has filed a bill of entry, no application is pending in the appellate tribunal or any court, and, no application has been made for the interpretation of the classification of goods under the Customs Tariff Act 1975.
- An application in the settlement commission can be withdrawn within seven days of making the application.
- The power of settlement commission under the Customs Act 1962 to order provisional attachment to protect revenue is vested under Section 127D.
- An order of the settlement commission cannot be reopened in any proceeding.
- The proceeding before settlement commission is considered a quasi-judicial proceeding.
- An applicant under Section 127G of the Customs Act 1962 is not entitled to inspect or obtain copies of any report made by any officer of the Customs to the settlement commission from the Customs department.
- The appellate tribunal CESTAT is constituted under Section 129 of the Customs Act 1962 by the Central Government.
- A show-cause notice under Section 124 of the Customs Act 1962 must mention grounds for action, provide an opportunity for representation, and allow a hearing to conform to natural justice principles.
- Whoever makes a false declaration or submits false documents in customs-related transactions is punishable with imprisonment (up to one year), a fine, or both.
- Under Section 138A of the Customs Act 1962, culpable mental state includes intention, knowledge of a fact and belief in, and reason to believe.
- Offences by companies under the Customs Act 1962 are dealt with under Section 140.
- Conveyances and goods in a customs area are subject to the control of the officer of customs.
- Under Section 143AA of the Customs Act 1962, the CBIC may simplify or provide different procedures to expedite clearance, reduce transaction costs, and maintain transparency in import and export documentation.
- Under Section 138C of the Customs Act 1962, a microfilm of a document is admissible as evidence.
- The license for customs brokers under the Customs Act 1962 is issued under the provisions of Section 146.
- The incorrect provision is that an amendment in the bill of entry can be done after the clearance of imported goods without documentary evidence.
- Supporting documents for duty exemption claims must be uploaded in E-Sanchit along with the bill of entry with effect from 15.07.2020.
- An appeal filed by the importer against faceless assessment will be taken up by the commissioner having jurisdiction over the port of import where the consignment is imported.
- Items prohibited for imports can be imported by an SEZ unit with prior approval of the Board of Approval.
- Destruction of goods by an SEZ unit requires permission from the Development Commissioner in the presence of the authorized officer.
- A speaking order must be issued within 15 days if the importer does not accept the reassessment.
- For the import of narcotic drugs and psychotropic substances, the issuing authority typically issues 5 copies of the import certificate.
- As per NDPS Rules 1985, the Narcotics Commissioner must issue or deny the import certificate within 28 days of receiving a complete application.
- As per NDPS order 1993, every importer or exporter of any controlled substance shall preserve the records of daily accounting activities for a period of 2 years.
- As per NDPS order 1993, every registered person under the order shall file a quarterly return of receipt import sale consumption or export of controlled substance with the zonal director narcotics control bureau.
- The Authorized Officer making investigations and inquiries for safeguard quantitative restrictions under Safeguard Measure Rules 2012 shall not be below the rank of the Asst. Director General of Foreign Trade.
- Safeguard quantitative restrictions imposed under Safeguard Measure Rules 2012 cannot be imposed beyond a period of 10 years.
- Imported goods may be examined prior to assessment, the importer may request an exam before assessing duty liability, and customs assessing officers may request exams; all statements are true regarding the first check of imported goods.
- Self-sealing export goods without needing individual permissions is a facility granted to certain importers/exporters with AEO-T2 certification.
- Under the Arms Rules 2016, a license for temporary import of arms and ammunition for international sports persons participating in shooting events in India may be granted six months before the expected date of arrival of the sports person in India.
- A B-17 bond executed by an export-oriented unit is taken for an amount equivalent to 1.25% of the duty foregone on the sanctioned requirements of capital goods + the duty foregone on raw material needed for 3 months.
- Regarding exemption from furnishing a bank guarantee by an export-oriented unit, a unit which has achieved positive NFE is in existence for the last 3 years and has not been issued any show cause notice on grounds other than procedural violations or confirmed demand during the preceding three years of review.
- Regarding depreciation allowed for capital goods (other than computers and peripherals) for an export-oriented unit, the 1st year (every quarter) is 4%, the 2nd year (every quarter) is 3%, the 3rd year (every quarter) is 2.5%. The 4th & 5th years (every quarter) are 2%, and it is1.5% thereafter every quarter.
- SVB is not to take the case for investigation; when the value of the imported goods is less than Rs. 2 lakh in case of related party import.
- The statement which is not true in terms of facilities extended to AEO-T1 as per the authorized economic operator AEO scheme is the investigation to be completed within 6-9 months.
- The frequency of review of AEO-T2 status, to maintain adherence to the conditions will be every 3 years.
- A one-time extension for submitting the installation certificate for imported capital goods under the EPCG scheme can be given by the concerned RA for a maximum period of 6 months.
- Concerned customs authorities may allow an EOU/EHTP/STP unit to donate imported computers to schools run by the central/state government without paying duty other than applicable taxes under GST law one year after import and use.
- The limit of the penalty that can be imposed on the authorized carrier who contravenes any provisions of the Sea Cargo Manifest and Transshipment Regulations 2018 is Rs. 2,000,000/-.
- An appeal can be filed before the customs excise and service tax appellate tribunal by a person aggrieved by any decision or order passed under Sea Cargo Manifest and Transshipment Regulations 2018.
- Interest is payable on the amount of duty when clearing goods from a warehouse beyond 30 days from date of deposit.
- A warehousing bond can be cancelled after all the goods have been cleared for home consumption or exported or transferred.
- In the case of transshipment of goods directly between two seaports, the statement that is correct is, that the authorized carrier has to execute a bond.
- The Jurisdictional Commissioner of Customs can extend the period of completion of the audit to be from 60 days to 90 days.
- A customs broker can employ an unlimited number of people other than an F card holder.
- The power to search premises is vested under Section 105 of the Customs Act 1962.
- Penalties for contravention not expressly mentioned under the Customs Act 1962 are envisaged under Section 117.
- If goods are seized under section 110(1) of the Customs Act 1962, and no show cause notice is issued, the goods shall be returned if the show cause notice is not issued within 6 months.
- If any person resists or refuses a radiologist to screen their body under a magistrate's order (section 103 of Customs Act 1962), they will be imprisoned for a term which may extend to six months or with fine or both.
- A person shall be punishable with imprisonment for a term, which may extend to seven years and with fine in the case of any goods whose market price exceeds Rs. One crore.
- The following without prejudice to any action may be taken under Section 135 of the Customs Act 1962, attempting to export goods known or believed to be liable to confiscation under Section 113.
- The officers required to assist officers of customs in the execution of the customs act 1962 are the officers of central excise / CGST departments.
- An order decision summons notice or any other communication under the customs act 1962 may be served in several modes including by registered or speed post or courier with acknowledgement due.
- Protection of action taken under the Customs Act 1962 for anything done by the central government or its officer in good faith is granted under Section 155.
- The Settlement Commission can send a case back to the Proper Officer under Section 127(1) if the applicant hasn't cooperated, attended hearings, or disclosed material facts.
- The statement of incorrect is with respect to the amendment of an import arrival manifest, amendment can only be done after adjudication.
- Regarding retesting, the statement which is not correct is re testing can't be denied in any condition.
- What is correct in terms of provisional assessment is all of these.
- If a taxpayer owes money after the final assessment, interest is calculated from the first day after the due date for tax payment.
- The charging section as per the Customs act 1962 is section 12.
- If the importer does not clear the freely importable goods within 30 days, the custodian may sell them with the proper officer's permission.
- The answer is all of these with respect to whether an importer has to compulsorily take the services of a customs broker.
- IEC has to be obtained from DGFT.
- E sanchit is a paperless processing of documents under SWIFT wherein supporting documents can be uploaded online.
- New pneumatic rubber tires are classifiable under Chapter 40.
- Acid blacks Azo Dyes are classifiable under Chapter 32.
- In the case of imported articles of food, the authorized officer of the FSSAI shall take its sample.
- The Nodal Ministry is the Ministry of Environment and Forest to deal with the trans boundary movement of the hazardous wastes.
- ITC(HS) is the important trade classification (Harmonized system).
- The time limit for filing a refund claim for a refund of duty u/s27 of the Customs Act 1962 is one year from the relevant date.
- If the exporter finds the amount of drawback paid is less than what is due, he may file a supplementary drawback claim.
- The value for personal carriage of gems and jeweler items by a person authorized by the SEZ unit is not exceeding US $2 million.
- Appeal against an order passed by CESTAT over valuation of imported goods lies with the Supreme Court of India.
- The Export Data processing and monitoring system (EDPMS), for monitoring exports of goods and software has been developed by the RBI.
- An uncleared article of food is an imported article of food consignment for which delivery is not taken after the receipt of NOC from food authority (FSSAI) within a period of 30 days.
- After the AEO program team's recommendation, the AEO program manager shall inform the applicant seeking an AEO-T2 certificate, including the issues of the certificate, within a period of 30 days.
- The expression any person used in section 135 of the Customs Act 1962 means only one person.
- The definition of goods as per Customs Act 1962 does not include currency and negotiable instruments.
- The document to be filed for exports of goods through a land customs station is shipping bill.
- Customs duty on exports is paid on FOB value.
- The animal not specified to be livestock per the livestock importation act is pigeon.
- The sub-heading as per the customs tariff consists of 6 digits.
- Definition of assessment of goods as per Customs Act 1962 includes tariff classification, determination of duty, and determination of value.
- SEZ is treated as domestic territory, but supplies to SEZs are deemed exports.
- The Kimberley process certification scheme is associated with the import of rough diamonds.
- The proper authority to grant a license to a private customs bonded warehouse is the AC.
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