Dos and Don't Dos in Imports
Do's
- Open LC or import transactions only for customers and open only if the party has got sanction limit.
- Allow import of restricted items as per procedure laid down in the Exim Policy.
- Handover import documents only to drawee or his PA holder against property acknowledgement.
- Allow payment for import by debit to customer’s account.
- Allow payment for the bills beyond six months and also allow payment of overdue interest on sight bills for a period not exceeding six months.
- Allow payment to local agents on commission basis. In case of overseas agent, allow commission as per FEMA guidelines.
- Verify the imported items under the LC.
- Issue amendments to LC only on the basis of written request.
- Verify whether the payment method in Letter of Credit is done as per FEMA guidelines or not.
- In case of default payment, crystallise the bill on 10th day of the month.
- Allow import provided goods are consigned to bank account opener.
- Insist for insurance cover at the time of opening the LC.
- Allow opening of LC on DA basis provided the Usance does not exceed more than 180 days.
- Allow opening of Transferable LCs provided transfer is restricted to specified second beneficiaries whose credit report is satisfactory.
- 15. Verify the Letter of Credit application form to ensure whether they are properly filled and stamped.
- Report to the RBI (Reserve Bank of India) if the bill of entry is not received.
- Sell the imported goods, only after getting permission from ITC authorities.
- Keep one copy of shipping documents, invoice and other papers for future inspection by the custom inspector or the Reserve Bank of India.
Don'ts
- Issue the Letter of Credit if the customer doesn’t have IEC number.
- Open LC without proper transport documents.
- Allow advance payment without proper documentation.
- Forward the documents to third party without permission from the importer.
- Import prohibited or restricted items without import license.
- Allow direct remittance of import bills beyond the limit and without EC copy of bill of entry.
- Open revolving LC without safety clause.
- Amendments to the Letter of Credit for import of those items which is either restricted or prohibited.
- Allow import documents received under collection paid without verifying importers line of business and financial standing.
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