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January 2016

A. P. (DIR Series) Circular No. 29 dated 26th November, 2015

By Gaurang Gandhi
Reading Time 1 mins
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Import of Goods into India – Evidence of Import

Presently, either of the following documents can be submitted as proof of import of goods into India: – (a) Exchange control copy of the Bill of Entry for home consumption. (b) Exchange control copy of the Bill of Entry for warehousing, in the case of 100% Export Oriented Units (EOU). (c) Customs Assessment Certificate / Postal Appraisal Form as declared by the importer to the Customs Authorities. This circular provides that the following can also be submitted as proof of import of goods into India, in addition to the documents that are considered as proof of import at present: – (a) Ex-Bond Bill of Entry issued by Customs Authorities or by any other similar nomenclature, as evidence for physical import of goods. (b) Courier Bill of Entry.

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