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OBJECTIVES
After studying this Unit, you should be able to:
1. Explain stages involved in export cargo shipment
2. Discuss the policy for Central Excise Rebate on exports
3. Describe procedural formalities in claiming the Central Excise Rebate
4. Explain policy, procedures and documentation requirements in customs clearance of export cargo and
5. Describe port procedures involved in the shipment of export cargo.
Customs Clearance Stages: There are four stages of customs involvement. These are: 1) Processing of documents at the Customs House i.e. the main office. This stage involves:
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Export of Passenger Baggage: Bonafide personal baggage may be exported along with the passenger. It may also be exported within one year before or after the Passenger's departure
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