1. IGM Filing by the Carrier
The carrier files the Import General Manifest after the vessel or aircraft arrives. Your cargo cannot move into the next customs stage until that filing exists in the system.
2. Bill of Entry Filing
Your CHA files the Bill of Entry on ICEGATE using your importer details, HSN classification, declared value, and shipment documents. This is the core customs declaration for import release.
3. Document Verification
Customs reviews the commercial invoice, packing list, transport document, insurance details, IEC, GSTIN, and any product-specific approvals such as FSSAI, BIS, CDSCO, LMPC, EPR, or WPC.
4. Duty Assessment
The officer checks declared value, classification, and applicable duty. If valuation or classification looks weak, assessment may be revised or queried, which can add both time and cost.
5. Examination if the Shipment Is Selected
Not every shipment is physically examined. When selected, customs opens cargo and verifies whether the goods match the declaration. Clear descriptions and consistent documentation reduce the chance of prolonged inspection.
6. Duty Payment
After assessment, duty is paid electronically through the customs-linked bank process. For many importers, fast internal approval of duty payment is what decides whether release happens the same day or later.
7. Out of Charge
Once payment and examination are complete, customs issues Out of Charge. That is the release signal for terminal pickup, inland movement, and delivery to your warehouse.
Common Delay Triggers
- Wrong HSN code or weak product description
- Declared value mismatch between commercial documents and filing
- Missing product approvals before arrival
- Packaging or cargo that does not match the declaration
- Late coordination between importer, CHA, and freight forwarder
Practical takeaway: the best customs strategy starts before dispatch. If you wait until arrival to think about classification, approvals, and duty, you usually pay in storage time and avoidable follow-up queries.