Whether goods are imported on consignment or against orders,
import procedure is much the same. Before the ship arrives the
importer, who may be either a merchant dealing on his own
account or an agent acting for him, will usually have received
the shipping documents. They include the following :
1). Advice of shipment specifying the goods and stating
the name of the carrying ship, its date of sailing and
probable date of arrival. The importer will then learn when
the ship is expected and the dock/port at which it will berth.
2). Bill of Lading (B/L)
3). Invoice (pro-forma invoice it the goods are imported on
consignment)
When the hsip arrives the importer must obtains "release"
for the Bill of Lading and proceed as follows:
1). Endorse the Bill of Lading and present it to the shipping
company or their representative at the port.
2). Pay the freight (FOB-freight to collect) and any other
charges due to the shipping company.
3). Prepare and submit the necessary import entries on
official forms provided by HS customs code. As a very
broad generalization, imported foodstuffs and raw materials
intended for manufacture are duty free and manufactured
and semi-manufactured goods are liable to customs duty.
But whether free or dutiable the goods must be
declared before they can be released.
