David William

A Customs violation is breaking the laws or regulations established by any of the government agencies that can impose restrictions on what is imported into the United States. These agencies include Customs and Border Protection (CBP), Food and Drug Administration (FDA), and the US Department of Agriculture (USDA).

B2C eCommerce is the process of selling directly to individual customers, while B2B eCommerce facilitates online sales transactions between two companies or businesses.

For example, a B2C transaction happens when someone is buying online a T-shirt or any other items or service for personal use. Most people are familiar with B2C eCommerce.

On the other side, a retailer that sells online office furniture is a B2B business because its primary target is other businesses. B2B eCommerce also makes easier the transactions between wholesalers and retailers or between manufacturers and wholesalers.

In regard to all imported goods unloaded in a Customs area, the Commissioner of Customs is required to appoint a custodian under whose custody the imported goods shall remain till these are cleared for home consumption, or are warehoused or transshipped as provided in the law.

The custodian is essentially required to take charge of the imported goods from the carrier, arrange its proper storage and safety and allow clearance to the importers only after they fulfil all Customs formalities, pay requisite duties and other charges/fees and discharge their other obligations.

India’s Directorate General of Foreign Trade (DGFT) is the principal governing body responsible for all matters related to EXIM Policy.

Importers are required to register with the DGFT to obtain an Importer Exporter Code Number (IEC) issued against their Permanent Account Number (PAN), before engaging in EXIM activities. After an IEC has been obtained, the source of items for import must be identified and declared.

An ATA Carnet is an international Customs document which allows the temporary importation of commercial samples, professional equipment or goods for an exhibition.

An ATA Carnet is valid for one year and allows for movement of the goods shown on the Carnet as many times as required during the 12 months to any of the destinations applied for.