DOCUMENTATION
Dr. Anuj Sharma
BIMTECH
Greater Noida
EXPORT DOCUMENTATION
1-2
EXPORT DOCUMENTATION
Export Documents
Principal Auxiliary
1-3
Principal Documents
1-4
Auxiliary Documents
1. Proforma Invoice
2. Intimation for inspection
3. Shipping instructions
4. Insurance Declaration
5. Application for certificate of origin.
6. Mate's Receipt
7. Letter to bank of collection/negotiation of documents
1-5
Regulatory Documents
1. ARE Form
2. Shipping Bill/Bill of Export
3. Port Trust Copy of Shipping Bill/ Export Application/Dock
Challan
4. Vehicle ticket
5. Exchange Control Declaration/GR/PP forms
6. Freight Payment Certificate
7. Insurance Premium Payment Certificate
1-6
Principal Documents
1-7
Consular invoice
Certified by Embassy/Consulate of the importing
countries, usually required if there are any quotas and
also to help in processing of the export order.
Legalized Invoice
Required for Mexico, Turkey, Taiwan etc. Exporter
submits 4 copies of the commercial invoice for
legalization along with a fee. Mission returns three
copies
1-8
Packing List
This document gives the complete details of the packing
of the merchandise, i.e., it shows item by item the
contents of the containers like
a. which material is in which box
b. Weight of the material per unit and total weight
of the box
c. Any other details
1-9
Airway Bill
1 - 10
B/L – Bill of Lading
1 - 11
Types of B/L
1 - 12
Inspection certificate
1 - 13
Certificate of Origin
1 - 14
Bill of Exchange
Shipment Advice
This document is used to inform the exporter the details of
the shipment in advance. The required set of documents are
sent separately to the buyer through the bank.
1 - 15
Insurance certificate
• Specific marine insurance policies are there
1 - 16
AR Form
1 - 17
Shipping Bill
1 - 18
Port Trust Copy of Shipping Bill/
Export Application/Dock Challan
An exporter has to pay the port and dock charges when the
shipment is sent by sea. The amount is assessed on the
basis of nature of goods, volume, weight etc.
Vehicle Ticket
It is an entry pass issued by the port trust authority to the
shipper to allow the latter to bring export cargo to the
port for their dispatch to the importer.
1 - 19
Declaration Documents
GR Forms
1 - 20
SDF Forms
• Where shipping bills are processed electronically, SDF is
used.
• Submitted in duplicate
1 - 21
PP Forms
• Completed in duplicate
• All such parcels are routed through the ‘foreign post offices’ located
in major cities.
1 - 22
SOFTEX Forms
1 - 23
Freight Payment Certificate
1 - 24
Procedure for Export at ICD / CFS
• Presentation of Shipping Bill
5 copies of SB in case of Non Drawback shipment i.e. original, duplicate,
triplicate (Export promotion copy) and two transference copies (six copies of
Shipping Bill in case covered under drawback).
• Noting
All copies of the SB will be presented in the Noting Section of Export Branch of
ICD. In addition , the Exporter should be requiring to mention the port of Exit.
• Processing
After scrutiny, the Noting clerk will stamp the date of presentation and assign
the serial number to the SB which is then processed.
• Assessment
The inspector will pass on the SB to Appraiser/Supdt. Thereafter, after
detachment of first copy of the SB and G. R. form, the remaining copies off the
SB and G. R. form, will be returned to the Exporter/CHA who will acknowledge
the receipt thereof.
1 - 25
• G.R. Formalities
- The assessing officer will verify full export value as in G.R. form. The
original G.R. form shall be retained by the Customs.
- Shipment certificate on the duplicate copy of G.R. form shall be furnished
after the Customs examination of the export cargo and sealing of the
containers by the officer of the Export shed at ICD. The exporter shall be
handed over duplicate G.R. form.
1 - 26
• Examination - I
On receipt of the SB the examining officer in the shed will examine the goods in
presence of the CHA. The examination report will be counter-signed by the
Appraiser. who will also verify the export value on the G.R. form
• Examination - II
Stuffing of containers will be done only after obtaining permission from the
Supdt. (Exports) by the Manager, ICD. The stuffing of containers will be done
strictly under Customs supervision and CONCOR/CHA representative of
shipping-line. The stuffing sheets will then be prepared and signed by the
exporter/representative of the shipping-line and jointly signed by shipping-line
and Shed Incharge.
• A complete record of no. of shut out packages and the quantities of goods loaded
will be recorded on the SB after the stuffing of container is done. Thereafter the
container will be duly sealed with Customs OTL (One Time Lock) seal.
1 - 27
• After the Customs copy of the stuffing sheet is presented to the Supdt. (exports)
he will give the "Let Export" order. The duplicate copy of the SB will be
retained in the ICD and triplicate handed-over to the exporter.
• The two transference copies of the SB will be placed in a sealed envelope and
handed-over to CONCOR who will be responsible for producing it along with
the container to Customs Office at port of exit.
• A register in Proforma "C" should be maintained by the custodian for the cargo
despatched from ICD, to the Gate-way (Exit) Port and a copy of thereof
submitted to Customs Officer.
• The factory stuffing of the export containers will be allowed after seeking
permission from the Asstt Commissioner of Customs, ICD. In such cases the
containers will be stuffed by the exporters under Central Excise supervision and
the containers will be sealed with punch seals (Lead seals) by Central Excise and
forwarded to ICD for onward transshipment to the gateway ports.
1 - 28
Procedure at the Gateway Port
• At the gateway port the container will be allowed to the exported under
preventive supervision on checking the seals without any further examination. The
preventive officer will suitably endorse two transference copies of the SB
regarding the fact of shipment
• At the port of shipment the steamer agent will also file the export manifest in
duplicate. After the shipment of the goods, the concerned officer must send the
transference copies of the SB within 24 hours of loading of the goods to the
container unit of the Export Department.
• Within 24 hrs of receipt of SB container unit will send a telex regarding fact of
shipment mentioned to the ICD. The Container Unit shall then despatch one copy
of the transference shipping Bill and one copy of the export manifest under
registered acknowledgment due to the Assistant Commissioner of Customs, ICD
within 48 hours of their receipt.
• The Asstt. Commissioner of the Container Unit of the Gate-way Port will ensure
that all the SB and manifests have been duly dispatched to the ICD. The second of
the transference SB will be retained by the Customs House at the Gate-way Port.
1 - 29
Procedure for Export At Sea Port
• SB along with other documents is presented by CHA to preventive officer of
the Customs dept. who supervises the loading of cargo on board the vessel.
He makes endorsement “Let Ship” on the duplicate copy of SB which is
handed over to CHA (This is authorization by customs to Shipping Co. to
accept cargo)
• Goods loaded on board and captain issues Mate’s receipt to Shed Suptd
which is delivered to CHA on payment of dock charges.
• Mate’s receipt is then presented to Shipping Co. and receives 2-3 negotiable
copy of B/L.
1 - 30
Procedure for Import
• Arrival at customs port - Section 29 provides that person-in-charge of a
vessel entering India shall call or land at customs port only.
1 - 31
• Carrier responsible for shortages during unloading - If the goods are short
landed, the carrier is liable to pay penalty upto twice the amount of duty
payable. It has been held that tally sheet prepared by Port Trust authorities
on unloading of goods is a statutory document and should be accepted.
Procedure by Importer –
Bill of Entry - This is a very vital and important document which every
importer has to Submit.
• Bill of Entry should be submitted in quadruplicate – original and duplicate
for customs, triplicate for the importer and fourth copy is meant for bank for
making remittances.
1 - 32
• Types of Bill of Entry – These are 3 types. Two are for clearance from
customs while third is for clearance from warehouse.
• B/E for Warehousing - This will enable him to defer payment of customs
duty till goods are actually required by him. This Bill of Entry is also called
‘Yellow Bill of Entry’ or ‘Into Bond Bill of Entry’
• B/E For Ex-bond Clearance - The third type is for Ex-Bond clearance.
This is used for clearance from the warehouse on payment of duty and is
printed on green paper. The goods are classified and value is assessed at the
time of clearance from customs port. Thus, value and classification is not
required to be determined in this bill of entry.
1 - 33
• Rate of Duty for Clearance from Warehouse - It may be noted that rate of
duty applicable is as prevalent on date of removal from warehouse. Thus, if
rate has changed after goods are cleared from customs port, customs duty as
assessed on yellow bill of entry and as paid on green bill of entry will not be
same.
• Filing of Bill of Entry – Submitted by CHA the Bill of Entry has to be filed
electronically, i.e. through Customs EDI system or manually.
• The documents that are essentially required are : (i) Invoice (ii) Packing
List (iii) Bill of Lading (iv) Import Licence (v) L/C (vi) insurance policy
(vii) Certificate of country of origin (viii) Advance License / DEPB in
original.
1 - 34
• Prior Entry of Bill of Entry - After the goods are unloaded, these have to be
cleared within stipulated time - usually 3 working days. If these are not so
removed, demurrage is charged by port trust authorities.
• Valuation of Goods - the importer has to file declaration about full 'value'
of goods. If the assessing officer has doubts about the truth and accuracy of
'value' as declared, he can ask importer to submit further information, details
and documents.
1 - 35
• Payment of Customs Duty - After assessment, necessary duty is
paid. Regular importers and Custom House Agents keep C/A with
Customs department. The duty can be debited to such C/A, or it can
be paid in cash/DD.
1 - 37
MISTAKES IN DOCUMENTATION
1 - 38
Quantity vis a vis unit of qty
1 - 39
Gross & Net Weight:
1 - 40
PORT OF DESTINATION
1 - 41
Description
1 - 42
Currency & Value:
1 - 43
Export Promotion Scheme :
1 - 44
Other Documents
• Black list certificate
• Weight Note
• Languages certificate
• Certificate of Chemical Analysis
• Phytosanitary certificates
• Conditioning certificate
• Antiquity Certificates
• Certificate of measurement
• Transshipment bill
• Shipping Order
1 - 45
• Black List Certificate - It is required for countries
which have strained political relation. It certifies that
the ship or the aircraft carrying the goods has not
touched those country(s).
1 - 47
• Health/ Veterinary/ Sanitary Certification - Required
for export of foodstuffs, marine products, hides, livestock
etc.
1 - 48
• Cart/ Lorry Ticket - It is prepared for admittance of
the cargo through the port gate and includes the
shipper's name, cart/ lorry No., marks on packages,
quantity, etc.
1 - 50