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A) Essential Documents

(i) Invoice.
This should be preferably bank attested for shipment under L/C.

(ii) Packing List. 
The Packing List must be box wise as that facilitates Customs Examination.

(iii) Duly Endorsed B/L for Sea Shipments.

Duly endorsed means that the B/L must be signed and stamped on the reverse by the consignee. If the consignee is ‘To Order' then the B/L should be endorsed on the reverse by the supplier and also endorsed by the party been in whose favour an endorsement has been given by the supplier.

Duly endorsed B/L is surrendered to the Shipping Line or it's agent and a Delivery Order is obtained. Delivery Order is a letter from the Shipping Line addressed to customs for handing over the goods to the party in whose favour the D.O. has been made.

In case original B/L is not received, then D.O. can be obtained from the Shipping Line by furnishing to the Shipping Line an Indemnity Bond / Bank Guarantee as required by the Shipping Line.

(iv)  Air Way Bill for Air Shipments.

(v) Customs Declaration Forms duly signed and stamped by the importer: 4 copies of B/E Declaration and 2 copies of GATT Valuation Declaration are required on the given format.

B) Supporting Documents In addition to the above essential documents, the following supporting documents may also be required for facilitating faster clearance.

(i) Copy of Proforma Invoice

(ii) Copy of Purchase Order

(iii) Copy of Order Confirmation

(iv) Copy of Letter of Credit

The above documents are required for justification of value.

(v) Manufacturer's Invoice

(vi) Manufacturer's Price-list

If the customs authorities are not satisfied with Purchase Order / L/C documents, then the above documents may be called for justification of import value.

(viii) Catalogue / Technical Write-Up

These are essentially required for machinery / parts import.

(viii) Chemical Literature / Write Up / Specifications.

These are essentially required for chemicals / plastics / rubber and similar items.

(ix) Industrial Licence Required to prove actual user condition.

(x) Certificate of Origin Required for valuation aspects or in case any preferential area duty is being claimed.

(xi) Chartered Engineer Certificate Required for second hand machinery imports. The Chartered Engineer Certificate must the specify value of machinery in the year of manufacture, the reconditioning cost, the year of manufacture, the residual life, operational worthiness, and the fair value of the machinery imported.

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