Customs is an authority or agency in a country responsible for collecting tariffs and for
controlling the flow of goods, including animals, transports, personal effects, and hazardous items,
into and out of a country. The movement of people into and out of a country is normally monitored by
immigration authorities, under a variety of names and arrangements. The immigration authorities
normally check for appropriate documentation, verify that a person is entitled to enter the country,
apprehend people wanted by domestic or international arrest warrants, and impede the entry of people
deemed dangerous to the country.
Each country has its own laws and regulations for the import and export of goods into and out of a
country, which its customs authority enforces. The import or export of some goods may be restricted
Classification - Advise and guidance for classification of goods under appropriate Chapter
Valuation - Advise and guidance in determining the assessable value for payment of Customs duty and
other valuation matters.
Procedures - Advise and guidance on procedural issues relating to import/export of goods such as
filing of Bills of Entry, Shipping Bills, setting up of Public/Private Bonded Warehouse etc.
Technical - Advise and guidance on technical issues like export promotion schemes/DEPB/Advance
Refund/Rebate/Drawback - Assistance in availing Refund/Rebate/Drawback of Customs duty/SAD (Special
Investigation - Guidance and assistance to the importer/exporter during investigations by department
at the time of import/export and by Anti-evasion field formations of the department.
Litigation - Preparing and filing of replies to Show Cause Notices, appeals before Commissioner
(Appeals), CESTAT, High Court, Supreme Court, attending personal hearings and appearance before
Liaison - Interacting with the concerned department on behalf of the client for trouble shooting and
ensuring smooth functioning of the affairs of the client.