1. Importer’s C&F agent declares goods on behalf of the importer. 2. The Customs Authority verifies the submitted documents. 3. The Customs Authority is not satisfied with the documents, they reject the application for clearance. If the documents are satisfactory, then the Authority decides to assess the duty on the consignment. 4. The Customs Authority determines the duty on the consignment. 5. Importer’s C&F agent deposits duty on behalf of the importer and receives chalan receipt for the deposit. 6. After getting the chalan receipt of the duty deposit, the Customs Authority issues the ‘out pass’ and final permission and delivers these documents to the C&F agent.