Alloys: 4x390 EURO = 1.2L
Wheels Michelin Super Sport (255/40 R19) = 4x160 EURO = 50K
Shipping UPS expedited = 336 EURO = 26K
DUTY : INR 89026/- (26K tires, 63K wheels)
CUSTOMS CL : INR 8500/- (my agent charges)
TRANSPORT : INR 1750/-
AAI : INR 6000/- (8 days starage fees from landing to clearing)
GST on AII : INR 1845/-
TOTAL : INR 107121/-
Date of landing 1-Sep, date of clearance 8-Sep.
Documents submitted:
1. UPS provided documents (invoice, AWB number, etc.)
2. Personal PAN, etc.
3. Proof of payment: credit card transaction email copy
4. BIS certificate related
4.1 Tyre sizes exempted from BIS certificate that includes 255/40 R19:
http://dipp.nic.in/sites/default/fil...April32017.pdf
4.2 BIS certificate number of Michelin Plant (USA)
Found from BIS website (after Google hacking):
http://164.100.105.199:8080/cmms/int...aspx?Report=23
Michelin North America Inc.,
1 Parkway South, Greenville, , State SC, US
State : United States
Pin : 29615
BIS details:
IS 15633 : 2005
CML:4038247
Exp: 30/06/2018
BILL OF ENTRY (Note the Compulsary Compliance Requirements section):
====================
Original (Customs copy)
Indian Customs EDI System - Imports V1.5R001
ACC BANGALORE BENGALURU INTERNATIONAL AIRPORT
BILL OF ENTRY FOR HOME CONSUMPTION
[Custom Stn: *****]________CHA : **** [**** ]
BE No/Dt./cc/Typ:******
Importer Details :**** PAN : Not Available AD Code : *****
Payment Method : Transaction
IGM No :****** 01/09/2017 Port Of Loading :FRANKFURT/MAIN INT'L
Cntry Of Orgn.: GERMANY Cntry Of Consgn.:
MAWB No : ***** HAWB No : ******
Date : 29/08/2017 Date : 29/08/2017
No. Of Pkgs. : 4 PKG Gross Wt. : 100.000 KGS
Marks:****
& Nos *****
Inv No & Dt. : *** 29/08/2017 ALLOY WHEEL DIRECT LTD
Inv Val : 2201.00 EUR TOI: CIF IN GERICHHAUSEN 5
Freight : 0.00 41844 WEGBERG
Insurance : 0.00 GERMANY
SVB Load(Ass): 10.00% Cust. House: GERMANY -
SVB Load(Dty): HSS Load Rate: 0.00% Amount: 0.00
Misc. Charges: 0.00 335.76 EUR
Discount Rate: 0.00 Discount Amount: 0.00
EDD : 0.00 XBE Duty FG Int.: 0.00
Third Party:
- BuyerSeller Reltd : No
Item Details
Exchange rate: 1.00 EUR = 76.7000 INR
__________________________________________________ ______________________________
Slno RITC Description RSP Load PROV
Qty Unit Price CTH C.Notn C.NSNO Cus Dty Rt BCD amt(Rs)
Unit Ass Val CETH E.Notn E.NSNO Exc Dty Rt CVD amt(Rs)
__________________________________________________ ______________________________
1 40111010 DUMMY IEC - TYR409956 -2554019 100Y MICHELIN PILOT
SUPER SPORT (TYRE)
4 159.490000 40111010 10.00 % 6265.60
NOS 62655.94 NOEXCISE 0.00 % 0.00
Educational Cess on CVDs : 0.00 % 0.00
Sec & Higher Edu. Cess on CVD : 0.00 % 0.00
Customs Educational Cess : 2.00 % 125.30
Customs Sec & Higher Edu. Cess : 1.00 % 62.70
IGST 001/2017 IV46 28.00 % 19350.70
GST Cess 001/2017 56 0.00 % 0.00
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
Declaration
1. I/We Certify that the above entries are correct.
2. I/We further declare that wherever the RSP is applicable same has been
truthfully declared
CHA Importer
******** *****
Signature Signature
...continued on page:2
--------------------------------------------------------------------[ NIC ]-----
1/ 2
Item Details
--------------------------------------------------------------------------------
slno RITC Description RSP Load PROV
Qty Unit Price CTH C.Notn C.NSNO Cus Dty Rt BCD amt(Rs.)
Unit Ass Val CETH E.Notn E.NSNO Exc Dty Rt CVD amt(Rs.)
--------------------------------------------------------------------------------
2 87087000 DUMMY IEC - MERCEDES BENZ ALLOY WHEEL S: 19 X 8.5
MULTI SPOKE
4 390.760000 87087000 10.00 % 15351.10
NOS 153510.77 NOEXCISE 0.00 % 0.00
Educational Cess on CVDs : 0.00 % 0.00
Sec & Higher Edu. Cess on CVD : 0.00 % 0.00
Customs Educational Cess : 2.00 % 307.00
Customs Sec & Higher Edu. Cess : 1.00 % 153.50
IGST 001/2017 IV170 28.00 % 47410.30
GST Cess 001/2017 56 0.00 % 0.00
--------------------------------------------------------------------------------
Rs. 216166.71 Page Total Rs. 89026.20
Rs. 216166.71 BE Gross Total Rs. 89026.20
BCD Rs. 21616.70 NCD Duty Rs. 0.00
ANTID Rs. 0.00 SAFEGUARD Duty Rs. 0.00
CVD Rs. 0.00 Sch 2 Spl Excise Duty Rs. 0.00
CESS Rs. 0.00 GSIA Rs. 0.00
TTA Rs. 0.00
Edu. Cess CVD Rs. 0.00 Customs Edu. Cess Rs. 432.30
Health CVD Rs. 0.00 Addl Duty - (Imports) Rs. 0.00
SHE. Cess CVD Rs. 0.00 SH Cust Edu. Cess Rs. 216.20
--------------------------------------------------------------------------------
Duty Payable: Rs. 89026
Rs. Eighty Nine Thousand and Twenty Six only
--------------------------------------------------------------------------------
GSTIN Details
=============
Document No Typ State Cd/Name IGST Ass.val IGST Amt GST Cess Amt
----------- --- --------------- ------------ --------- -----------
************* A 29 KARNATAKA 238432 66761 0
Declaration
1. I/We Certify that the above entries are correct.
2. I/We further declare that wherever the RSP is applicable same has been
truthfully declared
CHA Importer
******** ********
Signature Signature
--------------------------------------------------------------------[ NIC ]-----
2/ 2
Indian Customs EDI System - Imports V1.5R001
ACC BANGALORE BENGALURU INTERNATIONAL AIRPORT
Examination Order Dated:08/09/2017
__________________________________________________ _________________________
BE No *****,BE dt 04/09/2017, CC N, Type H
Importer :******
IEC [ ***** ]
CHA [ ***** ]
Appraising Group : 5B
Officer :******
Examination order :
OPEN AND EXAMINE 1 PACKAGE/S. VERIFY MARKS AND NUMBERS. VERIFY THE DESCRIPT
ION AND THE QUANTITY OF THE GOODS WRT IMPORT DOCUMENTS. VERIFY THE GOODS WRT
THE CTH, IGST LEVY SL.NO. AND THE NOTIFICATION AVAILED. INCORPORATE THE VAL
UATION REPORT.
By 10017302 on 05/09/2017 at 06:38P.M.
IEC CCR Examination Instructions :
Compulsary Compliance Requirements : 1
Mandatory Compliance Requirements Examination Instructions (CTH) - 40111010
"* ENSURE BIS IS15627,15633,15636,13098 FOR TYRES & TUBES * "". VERIFY THAT
THE RATE OF IGST/GST COMPENSATION CESS HAS BEEN CORRECTLY LEVIED AND EXEMPTI
ON IF ANY, CORRECTLY CLAIMED."
Mandatory Compliance Requirements Examination Instructions (CTH) - 87087000
" * FLAT BASE STEEL WHEELS OF NOMINAL DIAMETER OF 16 TO 20 INCHES ORIGINATIN
G/EXPORTED FROM CHINA ATTRACT ADD *CAST ALUMINIUM ALLOY WHEELS OR ALLOY ROAD
WHEELS USED IN MOTOR VEHICLES WHETHER OR NOT ATTACHED WITH THEIR ACCESSORIE
S, OF A SIZE IN DIAMETER RANGING FROM 12 TO 24 INCHES ORIGINATING/ EXPORTED
FROMA FROM PR CHINA, KOREA RP & THAILAND ATTRACT ADD.* *NTF 124/2007 -CUS DT
. 31-12-2007 AS AMENDED VIDE NTF 3/13-CUS. ADD DT. 26.03.13 (VALID UPTO 25.3
.18 *NOTF NO 15/2014-CUS(ADD) DT 11.4.14 AS AMENDED VIDE NOTF NO. 21/2015-C
US(ADD) DT. 22-5-15 (VALID UPTO 11.04.19)"". VERIFY THAT THE RATE OF IGST/GS
T COMPENSATION CESS HAS BEEN CORRECTLY LEVIED AND EXEMPTION IF ANY, CORRECTL
Y CLAIMED."
AC Remarks Name:*****
Inspector Report Name:*****
Opened and examined 1 pkgs in the presence of CHA
Special Observation :
LOC: AISATS IMP.
O/E: 1PKG
F/C: TYRE & ALLOY WHEEL
DESCRIPTION TALLIED AS PER IMP. DOC.
By **** dated 06/09/2017 at 03:19P.M.
Superintendent comments Name:******
VALUE MAY BE ENHANCED BY 10%. IMPORTER CONSENTED THROUGH MAIL/CHA
By 10015908 dated 07/09/2017 at 02:01P.M.
VALUE MAY BE ENHANCED BY 10%. IMPORTER CONSENTED THROUGH MAIL/CHA
By 10015908 dated 07/09/2017 at 02:01P.M.
[CHA] [EO/Inspector] [Shed AO/Supdt]
=========== END of Bill of Entry ========
Some learnings from this experience:
1. BIS certificate issue will certainly come up and the agent asked me to furnish the same. I am not sure how much of it is being managed by the agent and how much of it is helped by the documents I submitted but I had no problem with BIS. When I asked the agent, his words were: "Yes your document was helpful but we have a good working relationship so they don't create much trouble".
2. UPS contacted me with a scary mail with the paperwork related to customs clearing. I told them it is a personal import and all I have is just a PAN number. Then they put me in touch with their partner clearing agent who wasn't that helpful, he kept asking me for things like AD code, etc. Then I spoke to someone I know and engaged a different clearing agent who assured me that this would be a piece of cake.
3. My invoice had 3 items with zero value. Pressure gauge free gift and free service of wheel balancing and nitrogen air filling. The UPS agent I spoke to first told me I can't have 0 value items in the invoice. I didnt have an issue but remember not to include any 0 value items just to keep things simple.
4. Getting things through Cargo mode is expensive. If you don't do paper work on time, they will charge you some hefty penalty for each day of delay. They charge you for storage during the time the your packages stays in their premises. Agency charges and transportation charges are extra. I am not sure how it is decided that a shipment will come in Cargo mode.
5. I am not sure but someone told me if the amount is less than 1L, things move faster with fewer inspections, etc.
6. It is better to have all the documents ready and submit everything on day 1. The agent asked me for documents as and when the officer asked. But I feel it may have saved time if the agent took all sorts of documents well in advance and submitted them on day 1.
7. You can find the factory plant for your tires by looking at the first 2 letters of DOT code. Most Michelin plants have BIS certificate (see my link above) but these certificates are specific to a tire size. I am not sure Customs guys get into that level of detail.
8. As you can see from the Compliance notes in the BoE, products from China, Thailand, Korea, etc. seem to attract more scrutinyt, extra duty, etc. Since my import is from Germany and of reputed brand (Mercedes and Michelin), things may have been smoother.
9. I only read Karan's initial post and ordered my stuff. I had the impression that UPS would door deliver in 4 days time

If I had read this whole thread I probably would not have bothered.
Turned out to be a very long post, but I hope it is useful to some of you.