涨知识|出口印度海运注意事项汇总

印度是南亚次大陆最大的国家，国内港口众多，主要港口有12个，包括孟买、加尔各答、钦奈（原名马德拉斯）、科钦、果阿等，承担3/4货运量。其中，孟买港为最大港口，海运能力居世界第18位。

India is the largest country in the South Asian subcontinent, with a large number of domestic ports. There are 12 major ports, including Mumbai, Calcutta, Chennai (formerly Madras), Cochin, Goa, etc., which bear 3 / 4 of the freight volume. Among them, the port of Mumbai is the largest port, and its shipping capacity ranks 18th in the world.

中国海运到印度加尔各答港需经其他港口中转，航程在14-21天左右。中转港口包括科伦坡/维沙卡帕特南/克里什纳帕特南/巴生港/新加坡等港口。

China's sea transportation to Calcutta port in India needs to transit through other ports, and the voyage is about 14-21 days. Transit ports include Colombo / Visakhapatnam / krishnapatnam / Port Klang / Singapore and other ports.

01

单证要求

印度海运进出口，涉及到以下单证资料：

India's import and export by sea involves the following documents:

（1）已签名发票

Signed invoice

（2）装箱清单

Packing list

（3）海运提单或提货单/空运单

Sea bill of lading or bill of lading / air waybill

（4）已填制完毕的GATT申报单

Completed GATT declaration form

（5）进口商或其报关代理人的申报单

Declaration form of the importer or its customs agent

（6）批文（需要时提供）

Approval documents (if necessary)

（7）信用证/银行汇票（需要时提供）

Letter of credit / bank draft (if required)

（8）保险文件

Insurance documents

（9）进口许可证

Import license

（10）行业许可证（需要时提供）

Industry license (if required)

（11）化验报告（货物系化学品时提供）

Test report (provided when the goods are chemicals)

（12）暂准免税令

Temporary exemption order

（13）关税免除权利证书（DEEC）/退税减税权利证书（DEPB）原件

Certificate of exemption from tariff (DEEC) / original Certificate of tax rebate and tax reduction (DEPB)

（14）目录、详细技术规格、相关文献资料（货物系机械设备、机械设备零部件或化学品时提供）

Contents, detailed technical specifications and relevant documents (provided when the goods are mechanical equipment, mechanical equipment parts or chemicals)

（15）机械设备零部件单个价格

Single price of mechanical equipment parts

（16）原产地证（适用优惠关税税率时提供）

Certificate of origin (provided when preferential tariff rate is applicable)

（17）无佣金声明

Statement of no commission

02

单证补充要求

印度海关总署已发出第33/2018号公告，其中规定自2018年4月1日起，进口商必须确保将以下基本细节通知其出口商在国外，以便将这些细节纳入于预订此类货物：

The Directorate General of Customs of India has issued proclamation No. 33 / 2018, which stipulates that as of April 1, 2018, importers must ensure that their exporters are informed of the following basic details abroad in order to include them in the booking of such goods:

（1）进口商的进口和出口代码（IEC）

importer's import and export code (IEC)

（2）消费税进口商身份证号（GSTIN）

Consumption tax importer ID number (GSTIN)

（3）进口商的官方电子邮件ID（用于航运线路和海关的通信）

official email ID of the importer (for shipping lines and communication with customs)

该通知是由于危险废物的寄售、其他废物或受限制物品以某些进口商的名义进口而仍未清除的情况下发出的。 因此必须在提单上记录进口商的基本信息，以便这些详细信息可用于决定DPD堆码和其他各种用途。

The notice is issued in case of consignment of hazardous wastes, import of other wastes or restricted articles in the name of some importers and not cleared. Therefore, the basic information of the importer must be recorded on the bill of lading so that these basic information can be used to determine DPD stacking and other various purposes.

03

关税政策

2017年7月1日起，印度将把其各种各样的本地服务税整合为货物和服务税（GST），这个税收也将取代此前公布的15%的印度服务税（Indian service tax）。GST的收费标准将是进出口印度服务费用的18%，包括码头装卸费用、内陆运输费用等本地费用。

From July 1, 2017, India will integrate its various local service taxes into goods and services tax (GST), which will also replace the previously announced 15% Indian service tax. GST will be charged at 18% of the import and export Indian service charges, including local charges such as terminal handling charges and inland transportation charges.

2018年9月26日，印度政府突然宣布提高19种“非必要商品”的进口关税，以降低不断扩大的经常帐赤字。 此次关税调整提高了空调、冰箱、洗衣机、鞋类、扬声器、珠宝、部分塑料制品、行李箱以及航空涡轮燃料等进口商品的关税。

On September 26, 2018, the Indian government suddenly announced to raise import tariffs on 19 "unnecessary goods" to reduce the growing current account deficit. The tariff adjustment raised tariffs on imported goods such as air conditioners, refrigerators, washing machines, footwear, loudspeakers, jewelry, some plastic products, suitcases and aviation turbine fuel.

印度财政部通知，从2018年10月12日起提高17种商品的进口关税。这17种商品包括智能手表、电信设备等。通知显示，智能手表和电信设备的关税从目前的10%提高到20%。

India's Ministry of finance has notified that import tariffs on 17 commodities will be increased from October 12, 2018. These 17 commodities include smart watches, telecommunication equipment, etc. According to the notice, tariffs on smart watches and telecommunications equipment have been raised from the current 10% to 20%.

04

海关规定

首先，所有转运至印度内陆货运站的货物，必须由船公司负责全程运输，并且必须要提单及舱单最终目的地一栏填写为该内陆点。否则，必须在港口掏箱或者支付高额的更改舱单费，方可转运至内陆。

First of all, all goods transferred to inland freight station in India must be transported by the shipping company, and the final destination column of bill of lading and manifest must be filled as the inland point. Otherwise, it must be unloaded at the port or pay a high fee for changing the manifest before it can be transferred inland.

其次，货物到港后，可在海关仓库存放30天。满30天后，海关将向进口商发出提货通知。如进口商因某种原因不能按时提货，可根据需要向海关提出延长申请。如印度买家不做延长申请，出口商的货物在海关存放30天后会被拍卖

Secondly, the goods can be stored in the customs warehouse for 30 days after arrival. After 30 days, the customs will send the notice of delivery to the importer. If the importer is unable to pick up the goods on time for some reason, he may apply to the customs for extension as required. If the Indian buyer does not apply for extension, the exporter's goods will be auctioned after 30 days' storage at customs

05

清关

卸货后（一般3天之内），进口商或其代理人须先填写《进口报关单》（Bill of Entry），一式四份。第一联和第二联由海关留存，第三联由进口商留存，第四联由进口商缴纳税款的银行留存。否则，须向港务局或机场当局缴纳高昂的滞留费。

After unloading (generally within 3 days), the importer or his agent shall fill in the bill of entry in quadruplicate. The first and second copies shall be kept by the customs, the third by the importer, and the fourth by the bank where the importer pays the tax. Otherwise, a high detention fee shall be paid to the harbor bureau or airport authority.

如货物系通过电子数据交换（EDI）系统申报，无需填制纸质的《进口报关单》，但需在计算机系统中录入海关处理货物通关申请所需要的详细信息，由EDI系统自动生成《进口报关单》。

If the goods are declared through the EDI system, it is not necessary to fill in the paper import declaration form, but it is necessary to enter the detailed information required by the customs in the computer system for handling the application for customs clearance of goods, and the EDI system will automatically generate the import declaration form.

（1）提单

Bill of lading

POD为印度的货物，收货人和通知方都必须是印度境内的，且有详细名称、地址、电话、传真。货物描述必须完整，准确；不允许在提单上显示free time条款；For the goods of POD in India, the consignee and the Notifying Party must be in India, and have the detailed name, address, telephone, fax. The description of the goods must be complete and accurate; free time clause is not allowed to be shown on the bill of lading;

当DTHC和内陆运费需要由收货人承担时，需要在货描处显示“DTHC and IHI charges from A to B on the consignee’s account,如需转运，需要加上in transit to条款，例如CIF Kolkata India in transit to Nepal

When dthc and inland freight are to be borne by the consignee，"Dthc and IHI charges from A to B on the consignee's account" should be displayed in the description of goods. If transshipment is needed, in transit to clause should be added, such as CIF Kolkata India in transit to Nepal.

（2）根据产品HS CODE查询确定办理FORM B亚太证书还是一般产地证,FORM B清关时可以享受关税5%-100%的减免。

According to the product HS CODE query, determine whether to apply for the form B Asia Pacific Certificate or the General Certificate of Origin. Form B can enjoy 5% - 100% tariff reduction when customs clearance.

（3）发票日期要一致，出货日期也要跟提单一致。

The invoice date and shipping date shall be the same as that of the bill of lading.

（4）印度所有进口均需提交下列全套进口单证：进口许可证、海关申报单、入关单、商业发票、原产地证明书、装箱单和运货单。以上单证均需要一式3份

For all imports from India, the following complete sets of import documents shall be submitted: import license, customs declaration, entry list, commercial invoice, certificate of origin, packing list and waybill. The above documents shall be in triplicate

（5）包装和标签

Packaging and Labeling

印度的港口一般都位于热带地区，酷热潮湿都可能对货物造成损失。因此，装运的货物需用防水包装，并采用镀锌或马口铁装运箱，不使用防水油布之类包装物。

India's ports are generally located in the tropics, and the heat and humidity may cause damage to the goods. Therefore, the goods to be shipped shall be packed in waterproof packaging, and galvanized or tinplate shipping boxes shall be used instead of packing materials such as tarpaulins.

标签应当用英文写，指明原产国的说明文字要与写在集装箱或标签上的其他英文字一样醒目。

The label shall be written in English, indicating the country of origin, and shall be as eye-catching as other English words written on the container or label.

06

拍卖规定

印度海关拍卖规定：

Indian Customs auction rules:

（1）货物到港后可在海关仓库存放30天。

The goods can be stored in the customs warehouse for 30 days after arrival.

（2）满30天后海关将向进口商发出提货通知。如进口商因某种原因不能按时提货，可根据自己的需要向海关提出延长申请。

After 30 days, the customs will send the notice of delivery to the importer. If the importer is unable to pick up the goods on time for some reason, they may apply to the Customs for extension according to their own needs.

（3）如进口商在延长后的时间内仍未能按时报关提货，海关将再次（也是最后一次）向进口商发出催促提货的通知。

If the importer fails to declare and pick up the goods on time within the extended time, the customs will again (and for the last time) send the notice urging the importer to pick up the goods.

（4）如果进口商在接到海关第二次通知后，在规定的时间内仍不提货，也不做任何说明和申请延长，海关将拍卖有关商品。

If the importer does not take delivery of the goods, make any explanation and apply for extension within the specified time after receiving the second notice from the customs, the customs will auction the relevant goods.

货物抵达印度港口，需要提前3天进行IGM（货物舱单申报），一旦注明了进口人编码（IEC编号），货权便已转移进口商；此时，无论货主、货运代理或者船运公司，都无法控制货权，无论FOB或CIF条件下，无论提单是否“TO ORDER OF SHIPPER”（指示提单），无论提单是否在你手上，无论是L/C,D/P或者T/T，印度进口商都可以不退运，并且等待海关拍卖，低价获得货物。

IGM shall be carried out 3 days in advance when the goods arrive at Indian port. Once the importer's code (IEC number) is indicated, the right of goods has been transferred to the importer. At this time, the owner, freight forwarder or shipping company cannot control the right of goods. Whether the bill of lading is "to order of shipper" under FOB or CIF conditions or not, whether the bill of lading is in your hands, L / C, D / P or T / T, Indian Importers can only wait for the Customs auction and get the goods at a low price.

07

退运规定

印度海关规定，出口商需凭原进口商提供的放弃货物证明、有关提货凭证及出口商要求退货函电、委托船代理在付清港口仓储费、代理费等合理费用后办理退运手续。

According to Indian customs regulations, exporters are required to present the certificate of abandonment provided by the original importer 、 Letter and telegram about receipt of goods and exporter's request for return 、 Consigning ship agent to pay port storage fee 、 agency fee a nd other reasonable expenses are submitted can the return formalities be handled.

如果进口商不愿给出口商出具不要货的证明文件，出口商可凭进口商拒绝付款或提货的函电或由银行或船代理提供的进口商不付款赎单的函电、有关提货凭证及卖方要求将货物回运的函电委托船代理直接向印度有关港口海关提出退运要求，并办理有关手续。

If the importer is not willing to provide the exporter with the certificate of rejection of the goods, the exporter may rely on the importer's refusal to pay, the letter or telegram of taking delivery, the letter or telegram provided by the bank or the shipping agent on the importer's nonpayment redemption note, the letter or telegram of taking delivery certificate and the seller's request to return the goods. The principal ship agent shall directly request the relevant port customs of India to return the goods and handle relevant formalities.

文章转载自深圳外贸圈，外贸连负责翻译整理。