Para 14.4 — CAM

14.4 CUSTOMS DUTY COLLECTION 14.4.1 There are various types of Custom locations across the country Like Air Cargo, Land Custom Stations (LCS), Inland Container Depot (ICD), Custom Houses etc. where custom duties are collected. Every Importer/ Exporter needs to declare his goods/ items in detail through Bill of entry at the Custom Location or at ICEGATE (a web portal hosting various services for Custom houses) if that custom location is having EDI (Electronic Data Interchange) system. If custom location doesn’t have EDI system then whole process of filling Bill of Entry, duty assessment, Challan generation, duty payment and delivery of goods is under manual process flow.