E-way Bill on Import of Goods

Import of goods means Purchase of goods from Outside India from a Foreign Party

In this case, Seller is a foreign party and buyer is Indian Party

Foreign Party has no idea how to generate E-Way bill, So E-Way bill is generated by Indian Party

Example 1

Suppose goods imported by Delhi Shop from USA

Goods are not delivered directly from USA to Delhi Shop

They first reach custom port, Mumbai and later are transported to shop in Delhi

Hence, there are 2 transactions

Transfer of goods from USA to Customer Port Mumbai

Transfer of goods from Custom Port Mumbai to Delhi Shop

Example 2

Sometimes custom dept. Mumbai transports goods to Custom Dept.  in Delhi which is called ICD (inland container Department)

In this case, Delhi shop releases goods form ICD based in Delhi and not customs dept., Mumbai

Hence, there are 3 transactions

Transfer of goods from USA to Customer Port Mumbai

Transfer of goods from Custom Port Mumbai to ICD, Delhi

Transfer of goods from Custom ICD Delhi to Delhi shop