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They are used as Customs declaration and guarantee, meaning they will be detached from the carnet and kept by Customs. There are five types of vouchers: yellow exportation voucher, yellow re-importation voucher, white importation voucher, white re-exportation voucher, and blue transit voucher. Each voucher is followed by the general list of goods.
When an individual is transporting the goods, the form is called a customs arrival card, or a landing card, or an entry voucher. The traveller is required to fill out the form, sign and submit to the customs or border protection officer before entering the country. [3]
Where such a list is limited to identifying passengers, it is a passenger manifest or passenger list [2] or bag manifest; conversely, a list limited to identifying cargo is a cargo manifest [3] or cargo list, or a container manifest for cargo in a container. The manifest may be used by people having an interest in the transport to ensure that ...
The Uniform Customs and Practice for Documentary Credits (UCP) is a set of rules on the issuance and use of letters of credit. The UCP is utilized by bankers and commercial parties in more than 175 countries in trade finance. Some 11-15% of international trade utilizes letters of credit, totaling over a trillion dollars (US) each year.
Court of Final Appeal. Chief Justice: Andrew Cheung; High Court. Chief Judge: Jeremy Poon; Court of Appeal. President of the Court of Appeal; Court of First Instance; District Court ...
After Independence, the Imperial Customs Service was reconstituted as the Indian Revenue Service (Customs and Central Excise) in 1953. The nature of the service underwent a transformational change with the enactment of the One Hundred and First Amendment of the Constitution of India , which overhauled the administration of indirect taxation in ...
Waiver of the requirement to file CBP Form 7553 for prospective exports (WPN) (19 C.F.R. 190.91) Waiver of the requirement to file CBP Form 7553 for past exports (OTW) (19 C.F.R. 190.36) Claimants must submit an application for a privilege which must be approved by a drawback office before a privilege can be invoked on a claim.
Duty Entitlement Pass Book Scheme (DEPB) is an export incentive scheme. The objective of DEPB is to neutralise the incidence of Customs duty on the import content of the export product. The neutralisation shall be provided by way of grant of duty credit against the export product.