In this article, I am going to explain you below terms
Custom Duty is certain amount that is charged by central government on any item which you are importing from foreign country.
Suppose, you are an Indian citizen, you went to USA and when coming back, you brought two laptops. At the airport, custom officers will come to you and ask you to show your commercial invoice. Then you will have to show them a commercial invoice, that invoice should contain all the detail about the items which you purchased from USA. This commercial invoice is also known as custom document.
Custom Clearance is a process that involves preparation and submission of custom documents to custom officers to facilitate import or export of an item. This process also involve passing custom examination, payment of duties and taxes and any other task which is required to finalize your import or export.