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CUSTOMS CLEARANCE FORMALITIES : 'Under Section 40 of the Indian Customs Act, an overseas carrier cannot permit loading of goods without permission from the customs authorities. The permission is to be obtained by the exporter, generally through his clearing and forwarding agent. Let us now discuss various aspects of customs formalities.
Export Declaration : 'Every exporter must make a true declaration in the prescribed form. The declaration is mandatory and includes: i) The full export value of the goods; or
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Realisation of Export Proceeds: If an exporter does not realise the export proceeds within the time specified by the Reserve Bank of India, he shall be liable to action in accorda
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