Paying import duty or say excise:

• Goods are not allowed to bring out of port unless duty is paid on them.
• If the importer is exempted from import duty he can collect the goods without paying it.
• If the importer is exempted from import duty he need to present consular invoice and the certificate of origin of goods (from the exporter) and obtain a certificate of exemption of import duty from the excise department.
• If the importer is liable to pay full import duty then he needs to pay it to possess the goods.
  If at all the importer has to pay only partial duty i.e. lesser than actual then he needs to fill a form called ‘bill of entry form’. The form contains the details of name of the ship, name of the port of the country from where goods were loaded, name of exporter, name and address of importer and complete details of the goods.
• Based on this form the excise department decides the amount of duty to be paid by the importer. Once the importer pays the duty, the excise officer endorses the ‘bill of entry’ and hands it to the importer.