What is second appraisement of import clearance procedures

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What is second appraisement of import clearance procedures 

What is second assessment or second appraisement in an import customs clearance procedures and formalities? When is inspection of goods carried out in a second appraisement? How does second appraisement work? Can an importer request customs for second appraisement.
Second appraisement is also called first check procedures.
Second appraisement of import customs clearance procedures can happen in two situations.

What is second appraisement of import clearance procedures Firstly, if customs assessing officer finds it necessary to examine the goods before appraisement, to decide the accuracy of value and classification of goods as per tariff an examination order is passed before appraisement of goods. If bill of entry is filed manually, such inspection order is written on back side of original bill of entry. The goods imported is inspected by proper officials of customs and writes report below the examination order. If bill of entry documents are filed electronically, the inspection report is entered in to computer system and takes hard copy of such report later.



Secondly, when importer specifically request customs officials to complete examination procedures before value assessment, second appraisement procedures is carried out. The importer may have doubt on quality of goods he imported or importer may not know the exact quantity of goods, his seller supplied.
After completion of necessary examination procedures, the documents are forwarded back to concerned appraising officer of customs. On the basis of scrutiny of supporting documents submitted by importer, the duty amount if payable is ascertained as per import tariff after satisfying the correctness of value declared by importer. Once after ascertaining the duty amount, the bill of entry is put up to the senior customs official for final approval for a countersignature.
If an importer imports goods on any special government scheme, such details are entered specifically in required registers or files by mentioned value, quantity and other details wherever applicable.

The amount of duty if applicable is paid to customs authorized bank or treasury as per assessed value.
Once after paying duty amount, the proper office of customs permits importer to take delivery of goods by mentioning on bill of entry, ‘Passed out of Customs’.
In short, in a second appraisement system of import customs clearance procedures, the examination of goods imported is taken place before value assessment of goods. So appraisement of goods is carried out after inspection of goods imported.


Also read: Documents required for import clearance 

I hope, you have satisfied with this article about second appraisement or first check procedures of import customs clearance procedures and formalities. Do you have different thought on second appraisement of import customs clearance formalities? Comment below your opinion:


The above information is a part of Export import business Course online

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Rajat Arora : i am a manufacturer exporter , one third party exporter wants me to deleiver the goods at france and wants to pay me in indian rupee. , in which category i will be , how is this possible to arrange deleivery if thid party exporter wants me to deleiver the goods at france.can a manufacturer exporter export on behalf of merchant exporter , i mean can manufacturer exporter arrange deleivery outside of india for the merchant exporter(indian) and at the same time can he accept payment in india ruppee.

Padmanabhan M.: I would like to purchase/import products from international website like alibaba, dealextreme, etc. The products that I am dealing are the accessories of computers and mobile phones(Data cables, USB cables, Pouches, Screen protectors, etc). They would be shipping the products through courier and the entire products costs no more than Rs.4500 since I am doing this in a very small scale. I will have to import as ‘Commercial’ since I will be reselling the products. Please let me know how to make the presence of my IEC in this import and also the procedure for this kind of imports.

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