Customs Broker Operations

What Will You Learn?

• Customs Clearance Operations –
• Module 1: Introduction to Customs Clearance
• Role of customs in international trade
• Overview of Indian Customs Act, 1962
• Key stakeholders: Importer, Exporter, CHA, Customs Officer, Freight Forwarder
• Licensing and registration requirements (e.g., CHA license under CBLR)
• Module 2: Import Clearance Process
• Step-by-step import procedure
• Arrival of cargo & Import General Manifest (IGM)
• Filing Bill of Entry (BoE) via ICEGATE
• Customs Self-assessment, RMS,assessment & examination
• Duty calculation & payment (Customs Duty, IGST, etc.) Basic Customs Duty, IGST, Social Welfare Surcharge
• TR-6 challan and payment modes
• Out of Charge (OOC) & cargo release
• Module 3: Export Clearance Process
• Step-by-step export procedure
• Filing Shipping Bill (Free, Drawback, Advance Authorization)
• Let Export Order (LEO)
• Export General Manifest (EGM)
• Role of port authorities and shipping lines
• Module 4: Key Documents in Customs Clearance
• Commercial Invoice
• Packing List
• Bill of Lading / Air Waybill
• Certificate of Origin
• Letter of Credit
• Insurance Certificate
• Bill of Exchange
• Module 5: Customs Valuation & Classification
• Rules of origin
• HS Code and classification
• Module 6: Risk Management & Compliance
• Risk Management System (RMS)
• Red, Green, Yellow channel clearance
• Common errors Misdeclaration, undervaluation, incorrect HS codes and penalties
• Role of DGFT, ICEGATE, SEZs and allied agencies
• Module 7: Technology in Customs Operations
• Indian Customs EDI System (ICES)
• Faceless Assessment: Benefits and challenges
• e-Sanchit & digital documentation
• ICEGATE portal: BoE, Shipping Bill, duty payment
• Module 8: Case Studies & Practical Scenarios
• Clearance delays due to documentation errors and their impact
• Duty drawback claim process
• Handling customs queries and audits
• Responding to customs queries and audits