The main document required by the Customs Authority for custom clearance to allow shipment is basically shipping bill. Shipping bills are of four types. The major distinction between one type and another Shipping Bill lies with regard to the goods being subject to certain conditions: export duty/cess, free of duty/cess, entitlement of duty drawback, entitlement of credit of duty under DEPB Scheme and re-export of imported goods. Whereas Custom Clearance of export by Air is more or less as that of export by Steamer or by land. Some of the procedural matter for Custom Clearance by air include: Actual booking by the flight concerned is done in advance. All the documents require Custom Clearance i.e. the Shipping Bill, the appropriate type etc. Usually some cooling period is observed, 24 to 48 hrs. before the cargo is to be loaded on board by the aircraft. It should not be construed that the post parcel can be despatched to foreign destinations without customs clearance. At each foreign post office there are two wings-----Customs Wing and Postal Wing. The latter has to get customs examined parcels received from different post offices of the country for despatch to foreign destinations.
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