Once the Checklist is approved by the end consignee for all correctness including Customs Duty calculation, Bill of Entry Number is generated by Customs.
The Bill of Entry filed gets automatically assessed in two ways:
- Under RMS which is self assessment. The BOE automatically gets assessed and appears for Duty payment OR
- Under “Passing” which means that Customs needs more information on the cargo & the Customs Broker has to physically submit all documents to Customs official towards Duty assessment and post their approval duty payment is assessed by Customs online.
The end Importer pays the Customs Duty directly to the Customs through ICEGATE and an online challan gets generated at E-payment portal of ICEGATE.
Based on the Shipping Line Delivery Order and Customs Duty paid Challan the Customs examination process starts and an “Out of charge” permission is obtained from Customs and cargo / container is retrieved from the Bonded CFS / Terminal