Hi...!
do visit following links to understand well actual Import Export transaction:
https://www.youtube.com/watch?v=_MD334KfQGY&feature=related
https://www.youtube.com/watch?v=X2-ad2qXqWc&feature=related
https://www.youtube.com/watch?v=yFig2cjpXWQ&feature=related
Hope it will be little bit useful for IDT Customs section.
Ravi Mehta (CA Finalist)