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An importer has
to submit as evidence of import,
(a) the exchange
control copy of the Bill of Entry for home consumption;
(b) the exchange
control copy of the Bill of Entry for warehousing, in the case of 100% Export Oriented Units (EOUs);
or
(c) Customs
Assessment Certificate or Postal Appraisal Form as declared by the importer to
the Customs Authorities.
RBI has allowed
the following additions to the above list:
(d) Bill of
Entry issued by Customs Authorities named as Ex-Bond Bill of Entry or by any
other similar nomenclature.
(e) Courier Bill
of Entry, as declared by the courier companies to the Customs Authorities.
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