EXIM DOCUMENTATION

.
 EXPORT ORDER PROCESSING

Export order
Examination of Manufacturing Appointment of
receiving from
export order of goods CHA
importer

Preshipment Transportation Customs

Shipment
inspection for of goods to port clearance by
arrangements
quality. CHA

Shipment Dispatch of Dispatch of Realization of

activity & documents by documents by remittance in
collation of CHA to exporter Exporter to exporter bank
documents. Importer/ Bank

Submission of
documents by
exporter to DGFT for
incentive claims
 EXPORT ORDER EXAMINATION

1. Pro-forma Invoice to be accepted & signed by

Importer ,
2. Purchase order accepted & signed by exporter,
3. Product description- Size, color, shape, packing,
labeling, grading, marking, numbering etc.
4. Payment terms, LC & UCP600 terms, Shipment
terms, Carriage-Inco terms, Inspection ,Tests ,
Documents, Insurance, Delivery terms,
Negotiation terms etc
DOCUMENTS
1. Inquiry/Proposal
2. LOI
3. Quotation
4. Purchase Order
5. Proforma Invoice
6. Packing List
7. IEC
8. APEDA
9. COO
10. Phyto Certificate
11. Insurances
12. Shipping Bill
13. LEO
14. GR Form
15. Bill Of Lading
16. Bill of Exchange
17. BRC
 WHO MAKES, WHEN & WHY?

Document Who & when Why

Proforma Invoice Exporter For quoting the price

Letter of Credit- Importer For assuring the payment

L/C Checklist Exporter For ensuring the correct

shipment
Commercial Documents Exporter For submission to bank for
payment

Legal Regulatory Exporter For Govt compliance

Documents
Shipping Bill & Bill of Custom House Agent Export import procedure
Entry (CHA)

Pre shipment documents Exporter, CHA & For LC compliance

Forwarder

Post shipment documents Exporter For submission to bank for

under various Payment claiming the remittance
terms

Documents for Incentive Exporter For submission to DGFT for

claiming claiming Govt incentives
PRE-SHIPMENT STAGE
Step Document Who makes it Usage
generated
Select product Exporter

Find buyer Exporter

Offer the rate Proforma Invoice Exporter Basis for LC.

or Sale contract
(p1)
Request buyer for Letter of Credit Buyer, at his bank Payment method
LC

Local GST Invoice Exporter, on GST For taking

procurement uploading portal drawback of GST
paid on
procurement
Packaging Exporter As per LC terms

Call for container DO from Shipping Exporter to FF For stuffing the

line cargo
Transport to ICD Provisional invoice Exporter Enroute checks by
with truck authorities
PRE-SHIPMENT STAGE
Step Document Who makes it Usage
generated

Stuffing in Packing list Exporter Actual qty may

container at ICD differ

LUT & GST Invoice This if normal Exporter, to be For claiming IGST
Invoice with IGST signed by Exporter if paid
mentioned in it

Final invoice Customs invoice Exporter, to be As per actual

(p8) signed by customs stuffing

Shipping Bill Shipping Bill CHA For export

Customs clearance LEO on dox CHA LEO

Transport to port Bill of Lading FF/ CHA By ICD under seal

Shipping onboard Endorsing SB, ARE CHA/ FF Actual dispatch on

and invoice by carrier
customs at port
POST-SHIPMENT STAGE
Step Document Who makes it Usage
generated

EP copy of SB CHA (after 15 Claiming

days) drawback &
incentives.
Submit dox to As per LC Sl. Exporter For remittance
bank 46A

Confirm BRC (Bank Exporter’s bank Claiming

remittance Reconciliation drawback &
Certificate) incentives.

Submit dox for EP copy, ARE-1, Exporter For drawback of

drawback invoice ED/ CD

Submit dox for BRC, EP copy Exporter For claiming

incentives (p17-20), BL, MAI incentives.
Comm Invoice
(p25-30)
CI- COMMERCIAL INVOICE

Objectives :
1. Fulfills & enables the exporter /importer to
discharge their obligations under an export import
Contract
2. Obtaining Export Inspection Certificate
3. Getting GST Clearance
4. Getting Customs Clearance
5. Securing Incentives
CI – is prepared at both Pre & Post-shipment
stages
CI- COMMERCIAL INVOICE

1. Even under L/C the CI should always be made out in

the name of the Buyer/Importer/Applicant of the
creditor, whereas the Bill of Lading be made on
Bank‟s name.
2. Ensure that the quantity mentioned in the CI
should not be less or more than the stipulated in the
contract or the Letter of Credit .
3. In case of Partial shipment CI can of value of the
shipment
SHIPPING BILL TYPES
In order to obtain the customs clearance, the exporter is required to prepare
the shipping bill. On receipt of the shipping bill, the customs authority
conducts assessment/examination and once everything is found in order,
the customs authority issues „Let Export Order‟ on the shipping bill which
is duly signed and sealed by the customs officers.

Shipping Bill Form Colour

Dutiable Goods Yellow

Duty-free goods White

Goods with drawback claims Green

Goods allowed to be exported as duty-free ex-bond Pink

Export goods under DEPB Scheme Blue

SHIPPING BILL TYPES
Form Particular Copy Type

Form SB I (regulation Shipping Bill for Export of

Original
2) Goods

Quadruplicate
Form SB I (regulation Shipping Bill for Export of
2) Goods (export promotion
copy)

Form SB III
Bill for Export of Goods Original
(regulation 3)

Quadruplicate
Form SB III
Bill for Export of Goods (export promotion
(regulation 3)
copy)
BILL OF LADING –B/L

 Issued by the shipping company or its agents

 Confirms that goods are either being received for
shipment or have been shipped.
 It is a Transport Document
 With following additional features :
1. Evidences the contract of affreightment (Transport)
between the shipping company & the Shipper
(Exporter or Importer)
2. Works as a Receipt given by the Shipping Company
for Cargo
3. Document of title (The most significant function)
BILL OF LADING –B/L

 B/L must contain your company Identification,

Marks, Number of Packages, Quantity & condition
of the Goods

 On goods conditions B/L is given – “Clean” BL or

“Claused” BL

 BL is the only evidence to file a claim against the

shipping company in the event of non-delivery,
defective delivery or short-delivery at the
destination
TYPES OF B/L

It is non-negotiable instrument, though

it is transferable by endorsement

 Received for shipment-RFS

 Shipped on Board –SOB
 Clean BL
 Claused or Dirty BL
 Combined BL
 Through BL
 Trans-shipment BL
 Charter party BL
 AIRWAY BILL

 Transport Document of Air carriage

 Prima facie evidence of the Conclusion of,

 Contract of affreightment
 Of receipt of goods
 Of condition of carriage

 Airway bill by itself is not a Document of Title, nor is

this Document Transferable
 AWB can be made transferable only by Endorsement
INSURANCE CERTIFICATE

 Cargo Insurance policy (Marine Insurance Policy)

protects the interest of cargo owners in the event
of the Loss or Damage of the cargo in Transit
BILL OF EXCHANGE-BE/ DRAFT
 It is the instrument given by Exporter to Importer
 Instrument in writing containing an unconditional order,
signed by the maker, directing a certain person to pay a
certain sum of money to or to the order of a person or to the
bearer of the instrument
 BE bridges the time gap between Shipment of Goods and
receipt of Sale amount
 BE is prepared by the exporter & given to the Buyer‟s bank/
Advising bank along with other shipping documents for
securing the sale amount.
 Total Amount to be received is recorded in BE,
 Sight Bill : B/E is to be honored on Demand / No credit
facility
 Usance Bill : Facility for payment at an agreed time period
 LEGAL REGULATORY DOCUMENT

 IEC –Import Export code number

a. Issued by DGFT
b. Valid for life time of the Firm

 RCMC – Registration Cum Membership Certificate

a. Not a legal requirement but helps in claiming export
incentives.
b. Issued by Export Promotion Council or Commodity board
c. Valid for specified time period only
 LEGAL DOCUMENTS IN IMPORTING COUNTRIES

1. Consular Invoice : It is signed & Stamped by the local

consulate of the country to which goods are exported.
Required by some countries. Eg. Iran
2. Customs Invoice :
a. Made out on a specified form prescribed by the customs authority
of the Importing Countries
b. Enable the customs authority of the importing country to levy &
charge import duty
3. Legalized/Visa Invoices : A sworn affidavit by the
exporter about the genuineness & correctness of the sale
 LEGAL DOCUMENTS IN IMPORTING COUNTRIES

3. Certified Invoice : Self certified invoice by exporter about

the Origin of the Goods
4. Certificate of Origin : Issued by independent bodies like
the Chamber of Commerce on a prescribed form (GSP
issued by -Chamber of Commerce)
5. GSP Certificate of Origin : For getting the benefit of
preferential import duty treatment in countries which
implement the Generalized System of Preferences
6. Health /Veterinary /Sanitary certificates : Needed in
number of countries, certifying that the goods are fit for
Human Consumption
PRE-SHIPMENT INSPECTION/ APPOINTING C&F
AGENT

 Buyer to appoint inspector from his side, or

 Accept inspection by suggested agency in India, or
 Govt agency inspection.
 Sample check & issue certificate for Quality

 C&F agents to be appointed from available registered

agencies.
 Issue letter to customs for informing appointment of CHA.
 Send Preshipment invoice, Packing list and IEC certificate
to CHA.
 Contract/ PO, LC, Inspection certificate, carriage receipts ,
bank AD certificate. etc
TRANSPORTATION OF GOODS-TO PORT OF SHIPMENT
 Packing, marking, labeling
 Reserve the space on the ship
 Shipping Order released – By shipping company
 Choose mode of transport to port – Rail/Road
 As per the railway board schemes Wagons are allotted for
exports
 For Wagon Allotment Below documents are submitted to
Railway Yard/Station,
 Forwarding Note (Is railway document)
 Shipping Order (Is proof of shipping space)
 Wagon registration Fee Receipt
 Allotment of Wagons – Goods Loaded- RR is issued (railway
receipt)
 RR along with other docs sent to C&F agent at loading port
 Insurance policy taken (Domestic/Overseas)
PORT FORMALITIES-CUSTOM CLEARANCE

 C&F takes delivery of cargo (Rail/Road)

 Arranges storage/unloading in Warehouse

 Initiates action to take customs clearance &

permission from port authority to bring cargo into
shipment shed – CFS
 Arranges shipping bill

(Physical examination of cargo goods is done by

customs in shipping shed & after inspection &
verification clearance is given called as Shipping
Bill)
 CUSTOMS CLEARANCE
DOCUMENTS REQUIRED FOR PORT REGISTRATION
NEW EXPORTER FIRST TIME

 IEC copy self attested

 PAN/ GST card self attested

 Authority letter to CHA to clear goods on your

behalf –self attested
 Bank account registration form(Annexure-1)

 AD code letter

 Blank letter Heads

 Electricity Bill
 CATEGORIES OF EXPORT GOODS
1. Freely exportable Items
2. Restricted Items
3. Canalized Items through Nominated Agencies:
 MMTC Ltd
 The Handicraft & Handlooms Exports Corporation of India Ltd
 The State Trading Corporation of India Ltd
 PEC Ltd (The Project and Equipment corporation of India Ltd)
 STCL Ltd, MSTC Ltd (Formerly known as Metal Scrap Trade Corporation
of India Ltd)
 Diamond India Ltd
4. Prohibited Items
 FACILITY OF EXPORT

1. The exporter can stuff FCL from his factory

against permission from customs authority
2. Stuffing of Cargo at Dock/CFS/ICD is Done for
a) Exporter who does not have permission from
customs authority
b) Stuffing of LCL cargo is also done at
Dock/CFS/ICD
3. Air cargo carting : Air cargo carted at the airport
nominated warehouse of the airline
 FACTORY STUFFING OF CONTAINERS
1. Custom official intimated for export of cargo from
factory
2. Empty container picked up from container yard
and transported to factory
3. Export documents made ready at factory : Invoice ,
PL, Shipper declaration, Purchase order or LC, AD
code, Shipping Bill, IEC code
4. Official checks documents, Random open cargo,
Loading cargo into container, closing & Sealing by
Official, Endorsement of export documents &
forwarding container to gateway port customs
permission is Given
 FACTORY STUFFING OF CONTAINERS

5. Loaded & Sealed container moves to port of

Loading
6. All documents filled for customs clearance at
gateway port /CFS. Documents cleared
.Containers seals Inspected. LEO- Let Export
Order given
7. Container moves to Designated Terminal for
Loading on Vessel
 DOCK/CFS STUFFING OF CONTAINERS

1. Export made and filed at customs Dock/CFS

documents: Invoice, packing list, shipping
declaration, purchase order , L/C, AD code, shipping
bill, IEC
2. Export cargo moved from factory to dock/CFS
3. Custom clearance process for export of Goods,
a. appraisal of shipping bill with export documents
b. cargo valuation
c. verification of Incentives claimed
d. stuffing/consolidation permission
 DOCK/CFS STUFFING OF CONTAINERS

5. Loaded & Sealed container moves to port of

Loading
6. All documents filled for customs clearance at
gateway port /CFS. Documents cleared
.Containers seals Inspected. LEO- Let Export
Order given
7. Container moves to Designated Terminal for
Loading on Vessel
AIR CARGO EXPORT

1. Export made and filed at customs Dock/CFS

documents: Invoice, packing list, shipping
declaration, purchase order,L/C, AD code, shipping
bill, IEC
2. Export cargo moved from factory to Airport
warehouse
3. Custom clearance process for export of Goods,
a. appraisal of shipping bill with export documents
b. cargo valuation
c. verification of Incentives claimed
d. stuffing/consolidation permission
AIR CARGO EXPORT
4. Cargo examination under official supervision
5. DGR check(dangerous goods regulation)
6. Documents released & LEO given
7. Container moves to Designated Airlines warehouse
then on terminal for Loading on aircraft

Excise & Customs forms :

http://www.cbec.gov.in/htdocs-
cbec/customs/forms/_pdf/forms_idx_final
 PORT FORMALITIES & CUSTOMS CLEARANCE
DOCUMENTS REQUIRED AS BELOW

1. Shipping Bill (5 Copies)

2. Contract/PO – (Original)
3. LC – (Original)
4. Commercial Invoice (5-one for each Shipping Bill)
5. GR form (original & duplicate)
6. Inspection certificate (original )
7. AR4/AR5 (original & duplicate)
8. Packing List
9. Any other – if needed by customs house
PORT FORMALITIES & CUSTOMS
CLEARANCE
1) C&F agents files the required docs with the Customs house
2) Examinations of the Docs and Value Appraisal by the
Appraiser/Customs house
3) All document Appraisal Cross checks if the value/quantity
mentioned in the shipping bill is same as that in the Export
order/LC
4) Documents except original GR form ,Shipping bill, Commercial
Invoice are returned to the forwarding agent to be presented to Doc
Appraiser
5) Customs examiner/Appraiser makes an Endorsement on the
duplicate copy of shipping bill .Gives directions to the Dock
appraiser about the extent of physical examination of the cargo to
be conducted at the doc
6) Later to check if the formalities regarding exchange control, pre-
shipment quality control, inspection etc have been duly completed
PORT FORMALITIES & CUSTOMS
CLEARANCE
CONTINUED…..
7) After physical examination Doc Appraiser endorses “Let Export
Order” on duplicate copy of Shipping Bill
8) Hands it over to C&F along with other docs
9) Same is then presented to Preventive officer of customs
department which in turn endorses the same duplicate copy
with “Let Ship”
10) Now this copy is handed over to the agent of Shipping company
which becomes authorization letter from customs to load the
cargo on their Vessel
11) Accordingly goods are loaded on the vessel and captain/mate of
vessel issues “Mates Receipt” to Shed Superintendent of the
port
12) By paying necessary charges C&F takes delivery of Mates
Receipt
13) Later he presents the same to Preventive officer who records the
Certificate of Shipment on all copies of Shipping Bill, Original &
Duplicates of AR4/5
14) At last returns the export promotion copy, drawback copy
,shipping bill and presents the mates receipt to shipping
company and request it to issue “Bill of Lading”
 CHA HANDS OVER BELOW DOCS TO
EXPORTER
 After obtaining BL the agent sends all documents
to exporter
 One Copy of Commercial Invoice-CI duly attested
by Customs
 Export promotion copy of Shipping Bill

 Drawback copy of Shipping Bill

 Full set of “Clean On Board” copy of BL along

with Non-negotiable copy
 Original Letter of Credit & Contract/PO copy

 Copies of customs Invoice if any

 GR form – 3 copies
 EXPORTER HANDS OVER DOCS TO
IMPORTER
 COO – certificate of origin in duplicate –
Chamber of Commerce
 Exporter sends Shipment advice to Importer with
below documents
1. Non-negotiable copy of Bill Of Lading – BL

2. Commercial Invoice – CI

3. Packing List
EXPORTER, POST SHIPMENT, SUBMITS
BELOW DOCS TO BANK
 Commercial Invoice /CI – as per need or 5 copies
 COO/Certificate of Origin -2 copies
 Commercial Invoice – CI- additional copies for Bank certification
 Packing List & Customs Invoice - as per need or 5 copies
 Full set of “Clean On Board” copy of BL along with Non-negotiable &
Negotiable - as per need or 5 copies
 Original Letter of Credit & Contract/PO copy
 Additional documents if any like- Test report, Quality certificate , lorry
receipt etc
 Bank certificate in the prescribed format in duplicate
 GR form – 3 copies , Bill of Exchange ,Insurance copies- Domestic
/Marine
.
 Table chart
 CLAIM- EXPORT INCENTIVE
 MEIS – merchandize export incentive scheme
 GST refund claim on portal

 Customs Duty Drawback on imports with

below documents :
1. Drawback claim formats - 5 copies

2. Commercial Invoice , Shipping bill, BL etc

3. BRC – bank realization certificate

4. Bank or Customs certified copies

5. Any other specified copies from authorities