About the Book


In ancient time e.g. King Akbar’s period customs duty was collected @2.5% ad valorem.

Today, govt. collect standard customs duty @ 29.441%. Customs Broker has become very vital component to achieve tax collection target for the customs department. Today,customs broker is playing more significant and important role for the govt. as far as achieving tax collection target is concerned.

When I thought about “How can you become a successful Customs Broker”, I got four replies on this issue from my heart. 1. Complete knowledge about customs rules, regulations, Acts, notifications, circulars etc..2. Aptitude towards updating yourself in

current customs changes related with Acts, rules, regulations, notifications and circulars.

3. Good relationship with the customs officers to deliver fast and committed services to the trade. 4. Right- honest- discipline approach in day to day work related with customs clearance to achieve goal of life.

Through this book, I have tried to give up to date knowledge of issues related with day to day issues of customs. Any person who wishes to become a successful customs broker is required to get expertise in the following issues as per regulation 6 (7) of CBLR 2013:-

(a) Preparation of various kinds of bills of entry, bills of export, shipping bills, and other clearance documents;

(b) Arrival entry and clearance of vessels;

(c) Tariff classification and rates of duty;

(d) Determination of value of imported and export goods;

(e) Conversion of currency;

(f) Nature and description of documents to be filed with various kinds of bills of entry, shipping bills and other clearance documents;

(g) Procedure for assessment and payment of duty including refund of duty paid;

(h) Examination of goods at Customs stations;

(i) Prohibitions on import and export;

(j) Bonding procedure and clearance from bond;

(k) Re-importation and conditions for free re- entry;

(l) Drawback and export promotion schemes including Special Economic Zone


(m) Offences under the Act;

(n) Provisions of the allied Acts including the Indian Explosives Act, 1884 (4 of 1884), Destructive Insects and Pests Act 1914 (2 of 1914), Dangerous Drugs Act, 1930 (2 of 1930), Drugs and Cosmetics Act, 1940 (23 of 1940), Central Excise Act, 1944 (1 of 1944), Copy Right Act, 1957 (14 of 1957), Trade and Merchandise Marks Act 1958 (43 of 1958), Arms Act 1959 (54 of 1959), Patents Act, 1970 (39 of 1970), Narcotics Drugs and Psychotropic Substances Act, 1985 (61 of 1985), Foreign Trade (Development and Regulations) Act, 1992 (22 of 1992), Foreign Exchange Management Act, 1999 (42 of 1999), Design Act, 2000

(16 of 2000) and Food Safety and Standard Act, 2006 (No. 34 of 2006) in so far as they are relevant to clearance of goods through customs;

(o) Provisions of Prevention of Corruption Act , 1988 (49 of 1998);

(p) Procedure for appeal and revision applications under the Act; and

(q) On line filing of electronic bills of entry and shipping bills vide the Indian

Customs and Central Excise Electronic Commerce or Electronic data interchange gateway (ICEGATE) and Indian Customs Electronic data Interchange System


You will get expertise on the above said issues while going through this book.


Amit Kumar Gupta

Govt. Approved Authorised Customs Broker

Mail me your query : author@eximsolution.in