What Are the Topics Covered in Regulation 6(7) of CBLR 2018?
Regulation 6(7) identifies 18 broad areas from which examination questions may be drawn. These cover the documentation, legal requirements and operational procedures involved in clearing imported and exported goods through Customs.
The regulation uses the phrase “may include questions”, meaning that the listed subjects define the syllabus areas without specifying a fixed number of questions or a marks distribution for each topic.
The following sections explain each area.
1. Preparation of Bills of Entry, Bills of Export and Shipping Bills
Candidates must understand how to prepare different types of Bills of Entry, Bills of Export, Shipping Bills and other Customs clearance documents.
Study the purpose of these documents, the information they contain, their role in import and export clearance, and the procedures governing their submission.
2. Arrival Entry and Clearance of Vessels
This topic covers the entry and clearance of vessels arriving at Customs stations.
Candidates should understand the relevant documentation, reporting requirements and Customs procedures associated with the arrival and clearance of vessels.
3. Tariff Classification and Rates of Customs Duty
Tariff classification determines the appropriate classification of imported and exported goods under the applicable tariff system.
Preparation should cover the principles of classification, the structure of the Customs tariff, applicable rates of duty and the importance of identifying goods correctly.
Candidates should consult the current Customs Tariff and relevant official notifications when studying this subject.
4. Determination of Value of Imported and Export Goods
Customs valuation is an important part of import and export compliance.
Candidates should study the rules governing the determination of the value of imported and exported goods, the relevant valuation principles and how Customs value affects duty calculation.
5. Conversion of Currency
This topic concerns currency conversion in Customs transactions.
Candidates should understand the applicable provisions for converting foreign currency values into the currency used for Customs assessment, including the role of officially notified exchange rates.
6. Documents Required for Customs Clearance
Candidates must understand the nature and purpose of documents accompanying Bills of Entry, Shipping Bills and other clearance documents.
Preparation should cover the information required for different transactions, supporting documentation and the role of accurate documentation in Customs clearance.
7. Assessment, Payment and Refund of Customs Duty
This section covers the procedures for assessing Customs duty, paying the applicable duty and obtaining refunds of duty paid where permitted.
Candidates should understand the assessment process, duty calculation, payment procedures and relevant legal requirements governing refunds.
8. Examination of Goods at Customs Stations
Candidates should study the procedures governing the examination of goods at Customs stations.
This includes understanding why goods may be examined, how examination fits into the clearance process and the importance of verifying that the goods correspond with the declarations and supporting documents.
9. Prohibitions on Import and Export
Not every product can be freely imported into or exported from India.
Candidates should understand the legal framework governing prohibited and restricted goods, applicable conditions and the role of relevant government permissions and authorisations.
Preparation should include the applicable Customs Act provisions and current restrictions notified by the competent authorities.
10. Bonding Procedures and Clearance from Bond
This topic covers the procedures for placing goods under bond and subsequently clearing them from bond.
Candidates should understand the purpose of bonded storage, the relevant documentation, applicable conditions and the procedures for removing goods in accordance with Customs requirements.
