The port of entry differs from the port of destination.
To explain the above statement with an example. Suppose a Company X imports automobile for the Delhi region through ship which arrive at Mumbai Port Trust (MPT), then MPT is the port of entry and Delhi is the port of destination.
Regulations for India
In India the Port of entry is regulated by the Customs department in India. In case someone is travelling to India he will issued an India Arrival Card and they are also required to fill up a customs declaration form.
After immigration clearance the passenger expected to head towards the custom clearance. There are two channels namely the Green Channel and Red Channel.
1. Green Channel
The passenger has to proceed through this channel is they are carrying duty free items.
2. Red Channel
The passenger has to proceed through this channel is they are carrying items on which duty has to be paid.