PAFEX - Customs & Regulatory

Customs Regulatory | Dangerous Goods | Banned Items

CUSTOMS REGULATORY

PAFEX Nationwide Information - (Requirements within India)

For all your regulatory inquiries, you may contact us

The following are guidelines to assist you in completing regulation formalities for your domestic consignments within India. The data is correct to the best of our knowledge. However, Prakash Air Freight Pvt. Ltd. - PAFEX will not be responsible for any omissions or changes in procedures at the time of booking.

General Requirements :

1.	Invoices : A minimum of four copies are required.
2.	Central Sales Tax ( CST ) / Local Sales Tax ( LST ) Numbers : All invoices must have both the sender's as well as the recipient's Central Sales Tax ( CST ) / Local Sales Tax ( LST ) numbers printed.
	Most of the states do not accept the 10% CST as criteria to allow entry of shipments in their states without the local sale tax numbers.

Sr.No.	State	Sales Tax Form/ Permit No.	Local Sales Tax No.	Applicability of Octroi*	Remarks	Annexure
1	Andhra Pradesh	Not Required	Consignee APGST / CST mandatory	No	Note 1	---
2	Assam	Note 2.	Required	No	---	I
3	Bihar	XXVIIIB (Road permit)	Required	No	Note 3	II
4	Chandigarh	Not Required	Required	No	---	---
5	Delhi	Not Required	Required	No	---	---
6	Gujarat	Not Required	Consignee GST/CST Mandatory	Yes	Note 4	---
7	Goa,Daman & Diu	Not Required	Required	No	---	---
8	Haryana	Not Required	Required	No	Note 14	---
9	Karnataka	Not Required	Consignee KST/CST Mandatory	No	Note 5	---
10	Kerala	Note 6	Consignee KGST/CST Mandatory	No	---	III
11	Madhya Pradesh	Note 15	Required	No	---	---
12	Maharashtra	Not Required	Required	Yes	---	---
13	Orissa	Way bill Form No. XXXII	Required	Yes	Note 7	IV
14	Pondicherry	Not Required	Required	No	---	---
15	Punjab	Not Required	Required	Yes	Note 8	---
16	Rajasthan	Form 18A	Required	No	Note 9	V
17	Tamil Nadu	Not Required	Consignee TNGST/CST Mandatory	No	Note 10	---
18	Uttar Pradesh	Form 31/32	Required	No	Note 11	VI
19	West Bengal	Note 13	Required	No	Note 12	VII
20	Chattisgarh	Form 59A	Required	No	Note 16	---
21	Jharkahand	Note 17	Required	No	---	---
22	Uttaranchal	Note 18	Required	No	---	---

*Octroi: An entry tax for commercial shipments levied by the State Government Municipal Corporation.

Notes :

For outbound shipment from Andhra Pradesh locations, Form10 must be provided by the consignor.
For inbound shipments into Andhra Pradesh, the consignee's Central Sales Tax (CST) number and APGST (Andhra Pradesh Government Sales Tax) number must appear on the invoice. Incase, the consignee is an individual and does not have a sales tax number, a declaration must be provided by him stating, "Not for re-sale and bought for own use."

For inbound shipments into Assam, Sales Tax Form 22 or 24 is required. In case, the forms are not available with the consignor, the consignment could be forwarded and the form would be Collected by PAFEX, Gauhati on arrival from the consignee.

Form XXVIIIB (Bihar Road permit) is a must for all commercial shipments. The permit must bear the signatures of the consignor, the consignee and the Bihar sales tax authority.

For outbound consignments from Gujarat locations, Form 45A must be provided by the Shipper and must have the Shipper's signature and seal. For inbound consignments into Gujarat, the Gujarat Sales Tax Octroi is applicable in Ahmedabad/ Baroda/ Surat/ Rajkot/ Jamnagar cities only.

For outbound consignments from Karnataka, the shipper must provide Sales Tax Form No.39 in triplicate.
Inbound shipments would require the KST (Karnataka Sales Tax)/Central Sales Tax (CST) numbers & if these are not available, an entry tax would be applicable. Any shipment exported from Karnataka and needs to be sent back to Karnataka requires Form 39.

Only an original copy or a carbon copy of the invoice is acceptable. Photocopies are not acceptable. The consignee's KGST (Kerala Government Sales Tax) and CST number must appear on the invoice alongwith Form No 27B.

If the items categorized below are sent to the Consignee without a KGST number, an entry tax would be applicable as given below

Air Conditioner/Refrigerator/washing Machine :	12%
Iron and Steel :	04%
Granite :	08%
Marble :	10%
Furnace Oil :	10%
Generator/ Inverter :	12%
Photocopier/ Fax Machine/ Scanner :	08%

Entry tax is not applicable to: Computers, components & spares / Other machinery.

Computation of Tax :
Tax is computed on :- total invoice value + freight + handling and clearing charges. These should be shown on the invoice.

Entry Tax is exempted if :

The Consignee is a registered dealer having KGST (Kerala Government Sales Tax) numbers. These numbers should be printed on the invoice

The Consignee is a Central Government body i.e. Railways/ Postal/ All Defence Services / Telecom/ CBI / Account General Offices

The rest of the a Central & State Government bodies are subject to applicable taxes

Any consignment travelling out of Kerala has to be accompained by Form 26 in the absence of a regular commercial invoice

Orissa Sales Tax Form XXXII (Orissa waybill), with preprinted six digit serial number signed and stamped with the seals of the Consignee and the Sales TaxAuthority is required.

The Punjab Central Sales Tax Number is an eight digit number which must always appear along with the registration date. e.g. 36281452 dated 20/08/02.

a) All consignments containing any of the listed items below must be accompanied by :

Airconditioners, all Types of cooling Equipment's
Automobile parts & Tractors
Bearings of all types
Butter and Ghee (desi)
Cassettes, audio and video
Cement and products made of Cement
Coal
Computers, parts, software and floppies
Copper Sheets, Rods & Bands
Crockery - all types
Dry Fruits including Clove, cardamom,Edible Oils & Hydrogenated vegetable oil
Pepper and betel nuts
Electrical goods, all types Including UPS,
Electronic Items including TVs, VCRs, VCP's CVTs
Fax Machines & parts
Fireworks
Furniture of all types,
Including moulded Gur
Iron & Steel as defined Under Section 14 Tax of the Central Sales Tax Act

Lottery Tickets
Lubricants
Metallic Utensils
All types Mattresses
Non-edible oil
Paper
Pan Masala, Gutkha & churi
Paints , Varnishes, Colours Dyes
Photographic Goods
Plastic Goods , PVC
Ready made garments
Granules
Refrigerator's
Safety Matches
Sanitary Goods, all types
Soaps, Toiletries, washing powders & detergents
Telecommunications & sound transmitting equipment including Cellphones, Cordless Telephones & pagers
Tea
Tiles-all kinds
Timber, plywood, Nuwood and laminated Sheets
All types of yarn
Cotton, woolen or Synthetic

b) Form 18AA has been abolished and if the above items are brought in by an unregistered dealer for his own consumption, who can make a simple declaration stating that the consignee is a non-registered dealer and does not possess a Rajasthan Sales Tax/Central Sales Tax number and the articles have been brought in for his own self- consumption and not for sale.

c) In the case of stock transfer, goods sent on a consignment basis to an unregistered dealer, Form 18-A is essential irrespective of the contents.

10.

For outbound consignments from Tamil Nadu, From XX must be provided by the Shipper. For inbound consignment into Tamilnadu, the Consignee's Central Sales Tax (CST) number and TNGST (Tamil Nadu Government Sales Tax) number must appear on the invoice. In case the consignee is an individual and does not have the numbers, a declaration must be provided by the Consignee stating, "Not for re-sale and bought for own use."

11.

Any commercial consignment irrespective of the value addressed to a registered dealer, Form 31 in original and duplicate with the CST and LST numbers, bearing the signatures of the consignee and the Sales Tax department of Uttar Pradesh must be provided.

-- All shipments irrespective of the invoice value addressed to an individual, a government agency or an organization that is not a registered dealer and does not have a CST and LST number, Form 32 bearing the signature and seal of the consignee, consignor and the sales tax department of Uttar Pradesh must be provided.
-- Form 32 is valid for one month. The validity of Form 31 is mentioned on the form.
-- The original copies of Form 31 and 32 are retained at the check post and a duplicate is delivered to the consignee along with the consignments.

12.

For entry into West Bengal, a West Bengal Sales Tax Way bill Form 42 must accompany the consignment.

13.

Only the following 14 Notified Items are exempted from the Sales Tax Way bill or Permit :

Notified Items

Books and periodicals excluding account books, diaries etc.
Cotton Yarn
Computer Software
Crutches, Orthopedic Footwear and Artificial Limbs
Cardiac Pace Makers, Heart Valves (other Cardiological Life Saving Equipment) and accessories thereof
Exercise Books, Laboratory Note Books, Drawing Books, Graph Books, Ruled Paper and Graph Paper
Footballs, Table Tennis Bats & Balls
Handloom Woven Clothes and Khadi
Hosiery Goods made exclusively of cotton
Household Articles made of Brass or bell metal
Newspapers
Dot pens (Refills, cartridges and nozzles), Fountain pens and ink
Pure Silk Yarn
Textile Fabric of all varieties made wholly or partly of cotton, rayon, artificial, silk or wool, towels, bedsheets, bedspreads, tablecloths, napkins, dusters, niwars and lacers

The sales tax way bill must be obtained by the consignee and sent to the consignor. If the waybill is not provided in advance, the same may be obtained upon arrival by the consignee.

14.

The requirements of Form 38 of Haryana state are for any consignment valued at Rs.10000/- and, if the consignee is a registered dealer. This form is not required if the shipment is addressed to a consignee who is an individual.

DANGEROUS GOODS ONLY

Dangerous goods prohibited on PAFEX

Dangerous goods are not accepted for carriage on PAFEX. The list given below is not exhaustive and is issued mainly for your guidance. An exhaustive list may be seen in the current "IATA DANGEROUS GOODS REGULATIONS" handbook, or you may contact us for further assistance.

Explosives
    Articles and substances having a mass explosion hazard
    Articles and substances having a projection hazard
    Articles and substances having a fire hazard and/or a minor blast hazard

Gases
    In flammable Gas
    Non-flammable, non-toxic gas
    Toxic gas

Flammable Liquids

Flammable Solids
Substances liable to spontaneous combustion
Substances which, in contact with water, emit flammable gases

Oxidizing Substances and Organic Peroxide

Toxic and Infectious Substances

Radioactive Material

Corrosives

BANNED ITEMS

Certain items are banned or restricted for carriage on our services because of the restrictions imposed by the Bureau Civil Aviation Security (BCAS) and/or the regulatory requirements of the state. Listed below are the various categories of banned and restricted commodities.

Banned Items - All PAFEX Services
Restricted Commodities - PAFEX Nationwide
Prohibited items - PAFEX Worldwide

Banned Items - All PAFEX Services

The following commodities are banned on all PAFEX services

Dangerous Chemicals
Corrosive Material
Currency
Explosives
Flammables
Gases (including compressed air of gas appliances)
Indian postal articles
Liquids and semi liquids
Philately Items
Poisonous articles
Pornographic materials
Powders
Precious and semi precious items
Radioactive material
Commodities banned by law at any given time without prior notice
ALL IATA restricted items as recorded.

Please contact PAFEX for further details.

Restricted Commodities - PAFEX Nationwide

The following commodities are restricted on the PAFEX nationwide services but may be accepted on the SKY CARGO & GROUND CARGO services.

Electronic and electrical products and spare parts with battery source.
Single package over 32 kgs.

Form 38 is also used for outbound consignment for Haryana.

Form 75 is required for commercial consignment traveling to MP. The form in triplicate is issued by the sales tax authority in MP.
Form 86 is required for non-commercial consignment traveling to MP. This form can be printed out at the origin in the prescribe format.
Form 75 is also used for outbound from MP.
Form 59A is a must for all commercial consignment travelling to Chattisgarh state.
Sales tax requirements are similar to that of Bihar state.
Sales tax requirements are similar to Uttar Pradesh State.

Note : The responsibility of obtaining the sales tax waybill or permit lies with consignee, and PAFEX cannot procure these.

Please contact PAFEX for further details.

Prohibited items for PAFEX Worldwide

The following items are unacceptable for carriage via

APO/FPO addresses
Corpses, cremated or disinterred remains
Explosives Note: Class 1.4 Explosives are acceptable to Canada, Puerto Rico Japan and Germany). Please contact PAFEX for further details
Firearms weaponry and their parts
Foodstuffs/Perishable (Food and beverages requiring refrigeration or other environmental control)
Gambling devices: Lottery tickets and gambling devices where prohibited by national, provincial, state or local law
Live animals and plants (Note: Cut flowers are acceptable to Canada)
Money (Coins, cash currency, paper money and negotiable instruments equivalent to cash such as endorsed stocks, bonds and cash letters)
Pornographic materials

Consignment being processed under:

Carnets* : (allows temporary import for display, etc. without duties)
Drawbacks Claims* : (request for refund of import duties at time of export)
Temporary importation bond* : (allows temporary import for repair etc.)
State department licenses* : (May be referred to as "ITAR", bonded warehouse or free trade zone, FTZ)
Certificate of registration consignment* : (consignment requiring presentation to U.S. Customs prior to export)
Drug Enforcement Agency* : (DEA) consignment (Consignment regulated by DEA)

Please Contact PAFEX for further details.

ADDITIONALLY

Any consignment, which is likely to cause, damages or delays to equipment, personnel or other consignment

Any consignment which may require the carrier to obtain a license for its transportation

Any item whose carriage any law, statue or regulations of the country through which the consignment may transit prohibit

For all your regulatory enquiries, you may contact us

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