CUSTOMS BROKERS · EST. 1949Discuss a shipment Customs glossary
A shared operating language.
Short explanations of terms that appear in cargo preparation and customs discussions.
- Customs area
- A statutory term for a customs station or warehouse area, including areas where imported or export goods are ordinarily kept before Customs clearance. See section 2(11) of the Customs Act.
- Proper officer
- The customs officer assigned the relevant function under the Act. The broker does not make the authority’s assessment or release decision. See section 2(34).
- Bill of Entry
- The import entry referred to in section 46 of the Customs Act. It is part of the customs process, not a terminal delivery instruction. Bill of Entry explained ↗
- Home consumption
- A customs clearance route for imported goods. It should not be confused with a port operator’s physical delivery of cargo. See sections 47 and 68.
- Warehoused goods
- Goods deposited in a warehouse as defined by the Customs Act. A commercial tank alone does not establish customs warehousing status. See sections 2(43)–(44).
- Customs broker
- A professional engaged to assist with customs documentation and procedures, acting within the applicable authorisation and legal framework.
- CHA
- Custom House Agent, the historical term commonly used for a customs broker in India.
- Bill of Lading
- An ocean transport document describing the shipment and parties, with functions that depend on its form and terms. Import document checklist ↗
- HS code
- A product-classification code within the Harmonized System framework. The actual tariff classification requires review of the goods and applicable rules. Classification and duty review ↗
- Assessable value
- The value determined for customs assessment under the applicable valuation rules. It should not be assumed to equal a single invoice figure in every case.
- Liquid bulk
- Liquid cargo transported as a bulk parcel, typically using tank capacity rather than individual packages.
- Base oil
- Oil used as a feedstock in lubricant or related formulations. Commercial grades should be supported by actual product specifications.
- Demurrage
- A time-related charge whose meaning and calculation depend on the relevant vessel, container or terminal contract. Detention vs demurrage ↗
- Laytime
- Time allowed under the applicable charterparty for specified loading or discharge operations, subject to its terms.
- Lighterage
- Transfer of cargo using a smaller craft as part of the movement between a larger vessel and the receiving operation.
- Barge
- A craft used for transporting cargo, subject to its design, suitability and permitted operating conditions.
- Bonded storage
- Storage within an applicable customs warehousing arrangement. Facility authorisation and the relevant procedure must be confirmed.
- Duty-paid cargo
- Cargo for which the applicable import duty-payment and release context has been addressed. Specific movement requirements still need confirmation.
- AEO
- Authorised Economic Operator, a status under an applicable customs programme. Current validity and scope must be checked for the specific company.
- JNPT / Nhava Sheva
- Common trade names associated with Jawaharlal Nehru Port. The port authority uses JNPA branding.
- Chartered tanker
- A tanker engaged under a charter arrangement, whose commercial terms govern the relevant vessel operation.
- CFS
- Container Freight Station: a facility associated with the handling and customs-related processing of container cargo, subject to its authorisation. DPD vs CFS at JNPT ↗
- ISO tank
- A tank container built within an intermodal frame. Suitability depends on the actual product and equipment specification.
- Shipping Bill
- The customs declaration used for export goods; distinct from an import Bill of Entry.
- Out of Charge
- The Customs order allowing release of imported goods after applicable assessment, duty and other requirements are satisfied. Physical delivery may require further carrier or terminal steps. Bill of Entry explained ↗
- Basic Customs Duty
- A customs duty component whose applicable rate depends on tariff classification, notification and the current law.
- IGST on imports
- Integrated Goods and Services Tax may apply on imported goods under the relevant law; calculate from the current rules for the actual goods.
- HSN / CTH
- HSN refers to the Harmonised System of Nomenclature; CTH is commonly used for a Customs Tariff Heading. The correct Indian tariff line depends on the actual goods. Classification and duty review ↗
- ICD
- Inland Container Depot: an authorised inland customs location for handling applicable cargo movements.
- DPD
- Direct Port Delivery: at JNPT, a route in which eligible import containers can be collected from the port terminal without the conventional CFS transfer. DPD vs CFS at JNPT ↗
- RMS
- Risk Management System: the Customs process that helps determine whether a declaration needs particular assessment or examination steps under current instructions.
- PGA
- Participating Government Agency: an authority whose approval or clearance may be relevant to specific imported goods under the Customs single-window framework.
- ICEGATE
- Indian Customs Electronic Gateway, the official digital platform for electronic customs services and information. Importer resources ↗
- e-Sanchit
- The official electronic facility for submitting and referring to supporting customs documents.
- Importer of Record
- The legal importer identified for the transaction and customs entry. Its specific responsibilities depend on the applicable law and documents.
- Ex-bond clearance
- The customs procedure for clearing goods from an authorised bonded warehouse under applicable conditions.
- High Sea Sale
- A sale of goods while in transit before arrival in the customs territory; documentation and valuation treatment need transaction-specific review.
- Certificate of Origin
- A document or declaration evidencing origin under an applicable rule or trade agreement; it does not by itself guarantee preferential treatment.
- FTA
- Free Trade Agreement: a trade arrangement that may permit preferential treatment when the relevant origin and documentary rules are met.
- Anti-dumping duty
- An additional duty that may apply to specified goods from specified origins under a current measure. Check the notification for the exact product and period.
- Detention
- A carrier charge commonly associated with holding its container outside the terminal or depot beyond agreed free time; contractual definitions control. Detention vs demurrage ↗
- Free time
- The agreed period before specified container, terminal or storage charges begin; the start event and duration depend on the relevant terms. Detention vs demurrage ↗
- Examination
- A Customs-directed check of goods or related evidence. It is not required in the same form for every consignment. Customs examination explained ↗
- Assessment
- The Customs process for determining the applicable treatment of a declaration, including duties and other relevant requirements.
- Provisional assessment
- A statutory route for provisional assessment where final assessment cannot be completed at once, subject to applicable conditions and security.
- SVB
- Special Valuation Branch: a Customs function concerned with specified valuation questions, including related-party transactions where applicable.
- EPCG
- Export Promotion Capital Goods, a DGFT scheme subject to current authorisation and conditions. Mentioning it does not mean Motumal offers EPCG services.
General explanations only. Regulatory and contractual meanings depend on the applicable law or agreement. Statutory terms were checked against the CBIC Customs Act portal, ICEGATE guidance, DGFT where relevant and the supplied Customs Act terminology reference on 18 September 2026. Obtain a current shipment-specific review.