05 November 2014
Dear Sir, We have some import shipments for IMME'2014 exhibition being held a Kolkatta.These shipments will be cleared at another custom port.Please advise what is the procedure for generating the eway bill for temporary and final import.
03 August 2025
Regarding Way Bill / E-Way Bill for shipments related to IMME 2014 exhibition in Kolkata (West Bengal), here’s what you need to know: 1. Context: Import shipments for exhibition cleared at another customs port Goods imported at one customs port but transported to another place (like exhibition venue in Kolkata) require proper documentation. Since this is temporary import for exhibition, special procedures apply. 2. Way Bill / E-Way Bill under VAT / GST: Back in 2014, GST and e-way bills were not implemented yet (GST started from July 2017). At that time, Way Bills under West Bengal VAT would apply for movement of goods within the state or interstate. For imported goods moved from customs port to exhibition site, a Way Bill would be needed to comply with VAT rules, showing that goods are legally transported and under temporary custody for exhibition purposes. 3. Procedure for generating Way Bill: Way Bill can be generated online through West Bengal Commercial Taxes Department portal or manually as per the state’s VAT rules (in 2014, it was often manual). You need to provide details like: Invoice or import documents Description of goods Quantity, value Consignor and consignee details Transport vehicle details The Way Bill acts as transit proof. 4. Temporary import and exhibition specific points: For temporary imports for exhibitions (like IMME 2014), you generally have to comply with customs formalities like temporary import bond or ATA Carnet (an international customs document allowing temporary import without paying duty). These documents allow import without full customs duty if goods are re-exported within a specified period. Along with customs formalities, you still need to follow state VAT rules for movement within the state, which means Way Bill is required. After the exhibition, goods may either be re-exported or cleared as final imports, which affects documentation and duty. 5. Final import: When goods are cleared finally (not temporary anymore), normal import procedures apply, including paying customs duty, and regular VAT/GST compliance. Movement within the state still requires Way Bill/e-Way Bill. Summary / Suggestion: For temporary import for exhibition, ensure customs temporary import documentation (bond or ATA Carnet). Generate and carry Way Bills for movement within West Bengal (from customs port to exhibition venue). For final imports, regular import and tax compliance apply along with Way Bills for transportation. You may contact West Bengal Commercial Taxes Department or a customs clearing agent for detailed help specific to IMME 2014 event.
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