As per Law Custom Port means Legal boundaries for doing export import business for who want to start export import business outside India.
The import or export of some goods may be restricted or forbidden. A wide range of penalties are faced by those who break these laws. A customs duty is a tariff or tax on the importation (usually) or exportation (unusually) of goods. All authorized ports are recognized customs areas.
ou can export or import from all port in India. However, the respective ports have to be mentioned as ‘branch’ in IEC . While filling up the column ‘branches’ of your firm, you need to mention the ports, you are going to operate your transaction. Accordingly, DGFT updates your IEC by mentioning ‘branch code’. When you start an operation with a new port which you have already included ‘branch code’, the ‘AD code registration’ is required to be completed with customs department. Authorized Dealer Code (AD code) is a letter received from your bank mentioning the bank’s authorized dealer code which is provided to each bank all over country.