What is self assessment in import customs clearance in India?

What is self assessment in import customs clearance in India?

What is self assessment in import customs clearance in India One of the common questions among import clearance procedures about self assessment. How does self assessment work? Are all importers eligible for self assessment? Is there no assessment by customs authorities under self assessment scheme of imports? Can bill of entry file all customs location under self assessment procedures?

What is self assessment scheme?
Self assessment scheme of import clearance was introduced by customs authorities to simplify import procedures and expedite import clearance.

Under self assessment scheme, importer himself declares the details of goods with rate of duty applicable based on previously cleared bill of entry. The customs department assess the value of goods and examination of goods based on production of such bill of entry previously cleared.

Now, self assessment formalities and procedures are applicable only in major customs house locations for the following categories:
a) Import shipments of government authorities, public sector undertakings and importers who have proven identity and satisfactory past performance.
b) Import shipment of goods which are not restricted or prohibited
c) Goods importing do not require any import license or customs clearance permit
d) Assessment procedures do not involve original examination of goods and no test bond or end use bond are involved in assessment procedures.

How does self assessment procedures of imports take place at a customs location where in no electronic media of filing available?

The procedures of self assessment under manual filing:

There will be a green colored band at the edge of bill of entry to differ it from other normal bill of entries. After noting of self assessment bill of entry, the clerk in customs department allots serial number and affixes the date stamp with signature. The rate of duty with amount of duty to be paid are mentioned in bill of entry. The importer or his customs house broker pays the duty in the customs treasury as per his declaration of duty under imported goods if applicable. Once after payment of duty under imported goods under self assessment, the concerned customs officials detaches the original copy of bill of entry and the remaining copies with other documents are forwarded to appraiser in charges of examination who completes assessment procedures based on the previous assessed bill of entry under same type of goods imported.   If found satisfied with the declaration by importer with the said previous document, proper officer of customs department allow ‘pass out’ procedures as normal import clearance procedures.

Also read: Documents required for import clearance.         How to know the quality, quantity or contents of goods before import customs clearance   How to know the quality, quantity or contents of goods before import customs clearance 

Have you satisfied with the self assessment procedures of import clearance of goods?. Do you have different opinion about this subject? Please write below:


The above information is a part of Guide on howtoexport and import 

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Veek M: How does self assessment take place under EDI? Can we download the Res software and clear the package ourselves?

jugal bhatt : can you help me know the process if i want to import energy drink and the terms and conditions in it

Sanjeev: Could you please guide me on who offers certification course in Import / Export in India ?

Ravi Jintendra Sanghvi: I have a question about a reasonable custom and experienced company who can help me out in sending my goods from Canada to India. I stay in Montreal. Google search says https://clearit.ca/. Is is reliable? I want expert's opinion.

Cdr Rajeev Sharma : I saw your informative web-page howtoexportimport.com Import-customs-clearance-procedures-117.aspxPlease accept my thanks for sharing the knowledge. We wish to import refurbished electronics and computer items for resale. Is this permitted? Please inform the procedure for this.

KAVIYAA UMPATHI: I am Kaviyaa and I thank you for the immense knowledge provided to us through your portal and I have few doubts in Bill of Entry. I request you to clarify on this. 1. Normally Bill of Entry will be submitted by importer or customs clearing agent. Is there any chance where calculation will be made by Customs Department itself. 2. In the Bill of Entry, tariff rate will be provided by importer or customs clearing agent as it is filled by them. If the tariff rate in BOE differs from the tariff rates given in CBIC. What will be the subsequent action? Will it be valid or the assessment or investigation will happen.

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