Processing of an Export Order

 An Export order is an offer to sell made by the

exporter and its acceptance by foreign buyer.
 It is a documents communicating decision of the
foreign buyer to purchase certain item (s) from
the exporter. It specifies:
 Description of Items
 Their Quantity and quality Specifications
 Unit Prices
 Delivery terms
 Shipping Marks
 Insurance requirement
 Labeling
 Packaging and packing

 Payment terms

 Pre-Shipment Inspection
requirements
 Export Agreement and Export
Contract
 Itis an exchange of promises-
exporter promises to supply goods as
per specifications and buyer
promises to make the payment.
 Contract is an agreement enforced
by the law
 Processing of Export Order
1. Exporter locates trade enquiry
2. The exporter then sends his profile to
know the interests of buyer
3. Buyer likes to have details of certain
products
4. Exporter then sends the quotation
5. Buyer specifies his requirements
regarding shape and size and other terms
6. Exporter send the Performa Invoice
7. Buyer confirms the Performa Invoice
 Standard Clauses of Export
Contract
1. Product and its description
2. Product specifications - quality
3. Quantity
4. Incoterms 2000
5. Delivery Schedule-Time period, Part/complete
dispatch
6. Mode of shipment-Sea, Ship or air
7. Type of shipment: Direct/Trans
8. Inspection
9. Labeling-Packaging-Packing, Marking
requirements
10. Insurance-By Exporter/Importer
 Standard Clauses of Export
Contract
12 Documents required
13 Escalation Clause: Sharing of
increase in cost
14 Arbitration Clause: Clause of
settlement of disputes
15 Fines/Penalties
16 Applicability of Law
 Shipment of Export Goods

The exporter should arrange for shipment of

goods as soon as they have been cleared
by the inspection agency.
The process of shipment of goods involves
essentially their clearance by the
 Central Excise Clearance and

 Customs Clearance of the Shipments.

 Central Excise Clearance
 All the excisable goods can be removed
from the factory only after their clearance
by the Central Excise Authorities. The
procedure for clearance of excisable goods
for exports can be classified into the
following two categories:
1) Procedure for excise clearance in case of
exempted units
2) Procedure for excise clearance in case of
units other than exempted units
 Definition of Exempted Unit:
 A manufacturing unit is exempt from the levy of
central excise if the value of the goods cleared by
it for home consumption in a financial year is
within the exemption limit of Rs. 50 lakhs. Such a
unit is called the exempted unit.

 Declarant’s Code Number: The exempted units

are not required to obtain Central Excise
Registration but have to file a declaration with the
Central Excise Department. These units are then
allotted the Declarant’s Code Number.
 EXCISE CLEARANCE
PROCEDURE
 The exempted units should prepare a document for
clearance of goods in form of invoice with distinctive
serial number
 Should have the IEC Code and the Declarant’s Code
Number
 Should state that the goods are being cleared for
Exports.
 Should give the details of the description of goods, name
and address of the buyer, destination, value, vehicle
number, date and approximate time of removal of goods
and progressive total value of all excisable goods cleared
for home consumption since the beginning of the financial
year.
 The exempted units have to file quarterly statement of all
the clearances with CENTRAL EXCISE DEPT in prescribed
form enclosing the proof of export.
 PROCEDURE FOR EXCISE CLEARANCE IN
CASE OF UNITS OTHER THAN EXEMPTED
UNITS
Export under claim of rebate of duty:
The excise duty is first paid and then the
exporter claims its refund after
exportation of goods.

Export under Bond:

In this case, the exporter is allowed
clearance of goods for export without
payment of the excise duty subject to the
execution of bond with security or surety
for a sum equivalent to the duty
chargeable on the goods to be exported.
Central Excise Clearance with or
without Examination of Goods
 The excise officer draws 3 samples. After
clearance of goods, the export boxes are
duly sealed by him and hands over the
two boxes to the exporter-One for
exporter’s records and other to hand over
to the customs. The 3rd box is retained by
him.
 The excise clearance after examination is
known as exports under CENTRAL EXCISE
SEAL.
 DOCUMETATION REQUIREMENT FOR
CENTRAL EXCISE CLEARANCE
 The basic form used for seeking Central Excise
Clearance is AR-4 (whether by
land/sea/air/post).

AR4 Form: Different color of its 6 copies

 Original –White
 Duplicate-Buff
 Triplicate-Pink
 Quadruplicate-Green
 Quintuplicate-Blue
 Sixtuplicate-Yellow
CLEARANCE UNDER CLAIM OF REBATE
WITHOUT EXAMINATION
Inform the Respective officer in the Central Excise
Department within 24 hours after the removal of
the cargo from the factory.

Submits:
Triplicate, Quadruplicate, Quintuplicate and
Sixtuplicate of AR4 to the Superintendent of the
central excise having jurisdiction

Retain original and duplicate copy with him to

present to custom officer at the time of export.
 Disposal of AR Forms
 Triplicate: Sent to Rebate Sanctioning
Authority. This copy on request is sealed
and handed over toe exporter for
presenting to the rebate sanctioning
authority.
 Quadruplicate: Chief Account’s officer in
the Collectorate Head quarter.
 Quintuplicate: Retained by Central Excise
Officer
 Sixtuplicate: Given to the exporter.
 CLEARANCE UNDER CLAIM OF
REBATE UNDER CENTRAL
EXCISE SEAL
 Export goods may not be examined by the
custom officer at the airport/port,
 Exporter submits AR4 application with all
copies to t Central Excise at least 24 hours
before he intends to remove the export
goods from the factory.
 An Inspector of Central Excise is deputed
to go for sealing and examination of the
export shipment.
 Disposal of AR Forms
 Original /Duplicate: TO the export for
presenting to the customs officer at the
point of export with export shipment.
 Triplicate: To the rebate sanctioning
authority
 Quadruplicate: To Chief Accounts Officer
at his Collectorate HO.
 Quintuplicate: For his records

 Sixtuplicate: To exporter
 Processing of AR4 by the customs
officer
1.Original, Duplicate and Sixtuplicate copies of the
AR4 Form is given to the Custom Officer at the
time of export
2.Verification by the customs officer

4. Original and Sixtuplicate: Given to the exporter-

Original is used for filing rebate claim and the
Sixtuplicate used for Drawback/DEEC
Endorsements.

6. Duplicate: Sent to Rebate Sanctioning Authority

declared on the AR4 form. The copy of which
may be sealed and handed over to the exporter
for presenting to the Rebate Sanctioning
Authority.
 Claiming Rebate
Documents to be filed for rebate:
 Application in the prescribed form
 Original Copy of AR4
 Duplicate copy of AR4 in sealed cover
received from Customs officer (Optional)
 Duly attested copy of the Bill of Lading
 Duly attested copy of the Shipping Bill
(Export Promotion Copy)

Generally claim is disposed off within 2

months
 TYPES OF EXCISE BONDS:
The central excise clearance of the
export shipment without payment of
Central excise duty is allowed if the
exporter submits bond.
 Security Bond

 Surety Bond

 General Security Bond

 General Surety Bond

 CLEARANCE OF GOODS UNDER EXCSIE BOND

WITHOUT EXAMINATION
 Triplicate: To the authority before whom
the bond is executed and who will accept
the proof of export i.e the Assistant
collector of Central Excise as declared by
the exporter on AR4.On request the copy
will be sealed and handed over to the
exporter.
 Quadruplicate: To Chief Accounts Officer
at his Collectorate HO.
 Quintuplicate: For his records
 Sixtuplicate: To exporter
CLEARANCE OF GOODS UNDER EXCSIE
BOND UNDER CENTRAL EXCISE SEAL
Original /Duplicate: TO the export for
presenting to the customs officer at the
point of export with export shipment.
 Triplicate: To the rebate sanctioning
authority
 Quadruplicate: To Chief Accounts Officer
at his Collectorate HO.
 Quintuplicate: For his records

 Sixtuplicate: To exporter
 CUSTOMS CLEARANCE OF
EXPORT SHIPMENT
 Shipment by Air
 Shipment by Sea
 Shipment by Land
 Shipment by Post
 COMPUTERISED PROCESSING OF
EXPORT DOCUMENTS
 ROLE OF CLEARING AND
FORWARDING AGENTS -Their
services are classified as:
 Essential

 Optional
 Essential Functions: CHA
 Advising the exporter as regard the relative cost
of sending the goods by different
airlines/shipping lines as well as selection of the
route of the flight/sea route.
 Arrangement of containers required for
shipment of the goods.
 Booking of shipping space or air freighting
Making arrangements for the shipment of goods
to be on board the ship/plane.
 Providing Warehouse facility to the exporters for
warehousing the goods before their
transportation to the docks/port.
 Transportation of goods to the docks and
arrangement of warehousing at the port.
 Essential Functions: CHA
 Arranging for the marine/cargo insurance of the
shipment
 Preparing and processing of shipping
documents required for custom clearance
 Arranging for various endorsements/issue of
certificates from various agencies.
 Providing assistance in the packing of the
shipment
 Making arrangements for local transportation of
goods to the ports/docks
 Forwarding the documents to the exporter for
their negotiation with the bank.
 Optional Services-CHA
 Providing warehousing abroad at least in
some of the major international markets in
case the importer refuses to take delivery
of the goods for any reasons
 Providing assistance to bring back the
goods to India if the situation so demands
 Providing assistance to locate the goods in
case the shipment is misplaced or the
cargo is stranded at some port.
 Making arrangements for assessment of
damage to the goods to the file claim with
the insurance company.
 IMPORTANT REGISTERATIONS
WITH THE CUSTOMS
 Allotment of EDP NUMBER
(ELECTRONIC DATA
PROCESSING)
 Importer-Exporter Code,

 RBI Code Number,

 Authorized Dealer Code of the e

bank and
 current account
 SHIPPING BILL:
 Manual: Exporter is required to file appropriate type of shipping
bill to seek the order from customs clearance of Export Shipment
called LET EXPORT.
 Under computerized system the exporter is not required to file
the shipping bill but instead the shipping bill is generated through
the computer. The exporter/CHA has to provide information
through DATA ENTRY CENTRE of the customs station either in
Annex A or B to generate the shipping bill.
 Annex A: Export of duty free goods or transactions where no
foreign currency is involved, trade offers, gift parcels, re-export,
warranty replacements, etc.
 Annex B: For Export of goods under claim of duty drawback.
 Verification of the data
 The system then generates the Shipping Bill with a definite
number.
 The shipping bill is a basic document for obtaining the LET
EXPORT ORDER
 EXCHANGE CONTROL
DECLARATION FORM
 Every exporter is required to declare the
exchange value of the export shipment by giving
an undertaking that the export proceeds shall be
released within a period of 6 months or due date
whichever is earlier.
 Manual processing: GR FORM for sea and air.
It is issued in 6 copies.
 GR form in case of Post is called PP
 GR form in case of Software is called SOFTEX.
 Computerized Processing: GR Form is replaced
by SDF DECLARATION-2 Copies
ENDORESMENTS OR CERTIFICATIONS
ON SHIPPING BILL
 Eg: Quota for the exports of ready
made garments from the Apparel
Export Promotion Council on the
shipping bill.
 Since the shipping bill is generated
from the computer only after
obtaining the LET EXPORT ORDER,
the endorsements are to be done
later.
DOCUMENTATION REQUIRMENT
FOR CUSTOMS CLEARANCE
 Objective: To obtain LET EXPORT
ORDER
 DOCUMENTATION REQUIRMENT IN
CASE OF SHIPMENT BY SEA/AIR
 Shipping Bill (if manual) or Annex A or B
 Commercial Invoice
 Packing List
 Certificate of Origin/GSP Certificate of Origin
 GR/SDF
 Copy of the LC/Export Order/Export Contract
 AR-4 duly approved by the Central Excise officer or
Invoice showing clearance of excisable goods
 Declaration from Export of goods under:
– Claim of duty drawback
– Anticipation of Advance License/DEEC
– DEEC Scheme
– Without Certification from Export Inspection Agency
 DOCUMENTATION REQUIRMENT IN
CASE OF SHIPMENT BY SEA/AIR
 Additional Documents (If Required):
 Export License
 Pre-Shipment Certificate

 Marine Insurance Policy in triplicate

 Freight Declaration

 Special custom/consular legalized invoice

 Declaration of quality, quantity and weight

 Sea:

 Port Trust Copy of the shipping bill (Dock Challan)

 Cart Chit/Vehicle ticket

 DOCUMENTATION REQUIRMENT IN
CASE OF SHIPMENT BY POST
 CUSTOM DECLARATION FORM instead of Shipping Bill
 Commercial Invoice
 Packing List
 Certificate of Origin/GSP Certificate of Origin
 Copy of the LC/Export Order/Export Contract
 AR-4 duly approved by the Central Excise officer or Invoice
showing clearance of excisable goods
 Instead of GR/SDF, the Exchange Control Declaration Form will
be PP FORM
 DEEC Book in case of shipment under Advance License is
required.
 Form D in case the shipment is for exports of goods under claim
for duty Drawback.
 Insurance Policy
 Export License
 Pre-shipment inspection Certificate
 DOCUMENTATION REQUIRMENT IN
CASE OF SHIPMENT BY LAND
The shipment of goods by lorry of rail or boat can be sent to the neighboring
countries like Pakistan, Bangladesh Myanmar and Nepal

Documents required are:

 Bill of Export of appropriate type
 Commercial Invoice
 Packing List
 Certificate of Origin/GSP Certificate of Origin
 Copy of the LC/Export Order/Export Contract
 AR-4 duly approved by the Central Excise officer or Invoice showing
clearance of excisable goods
 Exchange Control Declaration Form will be GR FORM
 Drawback Bill
 Insurance Policy
 Export License
 Pre-shipment inspection Certificate
 CUSTOMER CLEARANCE
PROCEDURES
 Checking the Shipping Documents
 Physical Examination of the export
cargo
 Loading of the goods
 Post Loading Certification
 SHIPMENTS BY AIR
 Checking Of the Shipping Documents:
 Booking –Carting Order-AWB
 Submit the Original and Duplicate of SDF to the Central
Registration Unit (CRU) who signs the SDF form and allots
the running 10 digit RBI Code number on the SDF Forms
 The CHA then submit the Annex A or B as per the case to
the Service Center at the Customs Station
 The service center then issues the Check list to CHA for
verification who verifies and signs and gives back to the
service center for generation of the shipping bill for noting
and further processing.
 The service Center generates the shipping bill and shipping
bill number is automatically allotted to it for follow up
 SHIPMENTS BY AIR
 The export documents are submitted to
the export department of the customs for
checking.
 Once satisfied the customs officer
examining the documents determines the
extent of physical examination of goods
and the official is assigned to conduct the
physical examination.
 If any export cess has to be paid, then its
receipt should be submitted to the
accounts dept of customs
 SHIPMENTS BY AIR
 Physical examination of the export cargo
 Cargo is brought to the export shed on the day mentioned in
the caring order.
 CHA gives ANNEXE C to the examining officer, who verifies
 CHA then arranges to unload the cargo and does the weight
check.
 CHA arranges for the stacking of the cargo in the export cargo
shed at the place ear marked for the particular airline
 If satisfied then the in order then the inspector shall record the
report of the physical examination of the cargo on the shipping
bill through the computer system.
 The superidentant of the customs will then issue the LET
EXPORT ORDER if the report and the documents are in order.
 CHA will now get the shipping bill printed and he is given the
exporter’s copy and the export promotion copy of the shipping
bill duly signed by the competent authorities.
 SHIPMENTS BY AIR
 Loading of the Goods:
 After the LET EXPORT ORDER, export cargo is moved to the
bonded are for its storage and palletisation by International
Airport Authority of India (IAAI) The latter acknowledges
the receipt of the cargo and on the caring order and copy of
the AWB. For security reason a period of 24-48 hours is
observed before loading the cargo aboard in the aircraft.
 The airline prepares the EXPORT GENERAL MAINFES (EGM)
before the arrival of the flight for its handing over to the
customs.
 On the day of the flight the cargo is moved to the loading
are as per the details given by EGM and loading is under
the supervision of the customs officer in charge of loading
operations.
 After the cargo is loaded the airlines file EGM with the
customs in a day or two.
 SHIPMENTS BY AIR
 Post lading Certification:
 After loading the captain of the airline
flight signs the duplicate and triplicate
copy of the shipping bill against the goods
received by him.
 After the process of customs clearance,
the CHA/exporter is returned the
documents he has submitted except for
the original SDF is directly given by
customs to the RBI
 SHIPMENT BY SEA
Verification of Documents:
Facilities are provided by Port Trust Authority of the
concerned
sea port.

Booking starts 4-6 weeks before the arrival of the ship and
CHA gets the Shipping Order

The customs authority assign a number and date on the

shipping bill, GR/SDF and also assign the rotation number of
the ship/vessel, the details of shipment are noted in a
register.

After the examination of documents and appraisement of the

value, the Customs Appraiser/Examiner makes an
endorsement on the shipping bill giving the directions to the
Dock Appraiser to conduct the physical Examination of the
 SHIPMENT BY SEA
.
At this stage the Original Shipping bill and a
copy of the commercial invoice are returned
to the CHA to be presented to the Dock
Appraiser.

CHA then submits the Port Trust documents

to the Shed Supervisor of the port and
obtain the caring order for bring the export cargo to
the transit shed for physical examination by the
Dock Appraiser.
 SHIPMENT BY SEA
Physical Examination : Done by the Dock appraiser and the
documents submitted are:
 Duplicate, Triplicate and export promotion copy of the shipping
bill
 Commercial Invoice
 Packing List
 AR-4
 Inspection Certificate in Original
 GR/SDF (Duplicate)
 After the examination, Dock Appraiser records his report on the
shipping bill and issues the LET EXPORT ORDER on the
duplicate of the shipping bill and gives it to the CHA
 CHA presents all the documents with LET EXPORT ORDER to the
Preventive Officer of Customs for the issue of LET SHIP
ORDER
 SHIPMENT BY SEA
 Loading of the Cargo:
 It is done under supervision of Preventive officer of
Customs.
 He makes an endorsement LET SHIP ORDER on the
duplicate copy of the shipping bill. This authorizes the
shipping company to accept the cargo for loading on the
vessel.
 After the LET SHIP Order, the cargo is move to the dock for
loading onto the vessel.
 The mate of the ship issues a receipt called the MATE’S
RECEIPT to the shed superidentant after the loading of the
cargo.
 The CHA gives payment of port and dock charges and get
the Mate’s receipt
 SHIPMENT BY SEA
 Post Loading Certification:
 CHA gives the Mate Receipt to the Preventive
officer who records the Certificate of Shipment on
all copies of the shipping bill and AR-4.
 The preventive officer returns the export
promotion cop, a copy of the drawback shipping
bill and the duplicate AR-4 to the CHA.
 CHA then presents the Mate receipt to the
shipping line and requests it for issue of BL
(Negotiable or Non-Negotiable)
 The agent of the shipping lines files the Export
General Manifest with the customs.
 SHIPMENT THROUGH INLAND
CONTAINER DEPOT
 INLAND CONTAINER DEPOT
(ICD) AND CONTAINER FREIGHT
STATIONS
 ICD’s:Pithampur, Indore, Guntur,
Haryana, Sabarmati, Gujrat,
Chinchwad, Pune
CFS’s: Mulund, Mumbai, Moradabad,
UP, Panipat, Haryana
 SHIPMENT THROUGH INLAND
CONTAINER DEPOT
 CWC-CENTRAL WAREHOUSING
CORPORATION
 Besides, the export should approach the
Central Excise officer for the sealing of the
container in the factory.
 The carting order for bringing the cargo at
the ICD is issued by CWC.
 The CHA presents the carting order, the
check list issued by the service centre of
the Computer Unit, Annex C
 SHIPMENT THROUGH INLAND
CONTAINER DEPOT
Once the Superintendent of the customs is satisfied
after the examination of the documents and the
goods, he will issue the LET EXPORT ORDER on
the shipping bill though the Computer system.
After the LET EXPORT order, 5 copies of shipping
bill are issued:
 Customs Copy
 Exporter’s Copy
 Export Promotion Copy
 TR-1 (Transference) copy
 TR-II Copy
 SHIPMENT THROUGH INLAND
CONTAINER DEPOT
The CHA should submit all the 5 copies of the
shipping bill and the duplicate copy of GR/SDF to
the Superintendent of the Export Shed for his
signatures who returns

The exporter hands over the TR-I ad TR-II copy of

the shipping copy t the CWC for its onward
transmission to the gateway port with export
containers.

The shipping line’s agent issues the Received for Shipment BL

to the CHA at the ICD which is converted into SHIPPED ON
BOARD when the container is loaded on the ship at the sea
port.
 EXPORT THROUGH POST
PARCEL
 Shipment with low volume,
 High Value Goods like Handicraft
items, gems and jewellery
 Dispatch of trade samples to the
foreign buyers
 The post parcels for the shipment of
export goods are sent through the
FOREIGN POST OFFICES
Steps are to be followed while sending
shipment by post
 Booking: The parcels for export goods should be booked
by the Foreign POST OFFICES
 Weight: The general maximum Weight limit of a foreign
parcel by sea/air is restricted to 20/10kg respectively by
the Universal Postal Union.
 Size:
 Maximum Size of post parcel should not exceed 2 METERS.
However in no case should the length exceed 1.05 METERS
 Minimum Size should not be less than 90mmx140mm
 Manner of addressing: It is obligatory to write the
address of the sender on the parcel in ink or with copying
ink pencil.
 Steps are to be followed while sending
shipment by post
Packing:
 Leave sufficient space for scribbling instructions and affixing
stamps and labels
 Parcel should be sturdy to cover long distances or is to undergo
many trans-shipments
 An Air Mail post parcel must bear on the top left hand corner of
the address side, the special blue mail air mail label-PAR AVION-
BY AIR MAIL AVAILABE AT POST OFFICE

Documentary Requirements:
Dispatch note: It is used for giving instructions to the postal
authorities for the treatment to be given to the parcel in the event
of its non-delivery. Failing which, the parcel is automatically
returned back giving rise to covering of return charges.
 Customs Declaration Form (CDF)
 PP Form:
EXPORT SHIPMENT THROUGH COURIER

 To send samples or free trade

samples or documents or small
shipments
 Maximum Weight of the package
should not be more than 70 kg
 The exporters now can send the
commercial samples up to the value
limit of Rs 50000/-.
EXPORT SHIPMENT THROUGH COURIER

The authorized courier shall file a statement with the proper

officer of the Customs either in the Form Courier Shipping Bill-
I or the Form courier shipping bill-II regarding the export
goods before the departure of the flight.

After filing the relevant Courier Shipping Bill with custom

officer with inspect, examine and assess the consignment.

The Courier should pack the export goods separately in

separate identifiable courier company bags with appropriate
labels in the following categories, namely
 Documents
 Samples and Free gifts
 Dutiable or Commercial Goods
 SHORT AND SHUT OUT SHIPMENT

Sometimes, it may so happen that all the export boxes cannot

be stuffed into it and the remaining boxes have to be sent
separately.

In such a case the exporter or his agent will have to inform

the CUSTOMS about the part of the shipment not being sent
to get the endorsement n the GR Form

In case of SHUT-Out Shipment the exporter should give

similar notice to the customs who will forward a copy of this
notice to the RBI For cancellation of the original GR. New GR
is used if the goods are to be exported subsequently.
 Pre-Shipment Documentation
 Importance of Export
Documents:
 The export documentation should be
prepared with care as they are used
(i) as an evidence of the shipment
and title of goods
 (ii) for obtaining payment.
 Basic Documents:
 Export Order
 Performa Invoice
 Packing List

 Documents required by Customs:

 Shipping Bill

 Foreign Exchange related documents:

 Form SDF
 GR Form
 Softex
 PP Form
 Documents specifically required by the
buyer to avail concession or to facilitate
easy passage of the cargo:
 GSP / Certificate of Origin
 Inspection Certificate
 Bill of exchange
 Consular Invoice

 Documents relating to shipment

 Bill of leading or Charter party
 Marine Insurance Policy
 Shipping Bill
Export Order: This is the document on the
basis of which the exporter procures or
prepares the goods and is also useful in
the preparation of various other
documents.
 Performa Invoice: This document
indicates the details of goods to be
exported. It is an offer to sell made by an
exporter to the importer. Once the offer is
accepted by the exporter it becomes an
export order.
 Export Invoice
 Customs Invoice:

 Consular Invoice

 legalized invoice

 Packing List:
Intimation for Inspection: This is a prescribed form of
notice by the Export Inspection Agency. The exporter has to
give notice for inspection in this prescribed form for inspection
of the export shipment.

Inspection Certificate: The export inspection agency

conducts pre-shipment inspection of the goods notified for
compulsory pre-shipment inspection of the export goods.
This agency issues the Certificate called Certification of
Inspection.

Shipping Instructions: This document provides a check list

of various instructions an exporter may like to convey to the
Shipping agent.
 Certificate of Origin/GSP Certificate of
Origin
The GSP Scheme enables the
importers in developed countries
to import goods form developing
countries like India at concessional rates of import duty
or without payment of duty.

In India, GSP can be issued by the following agencies:

 Export Inspection Agency (For all products)
 Textile Committee (Ready made garments and other
textile products)
 Central Silk Board (Silk Items)
 Coir Board (For Coir Products)
 Development Commissioner (Handicrafts
Bill of exchange: It is an unconditional written
order requesting the buyer to pay a specified sum
of money to a specified person at specified time.
 Shipping Order: This is a reservation slip issued
by the shipping line at the time of reservation of
shipping space for a particular export shipment.
 Mate’s receipt: It is receipt issued by Mate
(Chief Officer) of the ship acknowledging the
loading of cargo on the ship. This receipt states
the conditions in which goods ere received.
 Bill of Lading
A receipt for the goods shipped
 A contract of affreightment

 a document of title to goods.

 It is transferable by endorsements
and delivery. It’s possessions
equivalent to the possession of
goods.
 Types of BL
 Freight paid or freight to collect
B/L
 Clean or clause B/L
 Direct or through B/L
 Shipped B/L (or on-Board) and
Received for shipment B/L
 Copies of B/L: The original alone
can transfer the title to the
goods
 Endorsement on B/L:
 The B/L is a transferable document
as per custom and practice. It is very
important and useful and the utility
lies in the ability to transfer the title
to the goods from the Exporter to
any party or to the importer by
means of an endorsement on the B/L
 Shipment Advice
 Letter to Bank for Negotiation/Collection of
Documents

Regulatory Documents:
Exchange Control Declaration Form –GR, PP,
Softex, SDF
Freight Payment Certificate
Insurance Premium Payment Certificate
AR4: Application for Removal of
Excisable Goods for Export
Marine Insurance Policy
 Shipping Bill
It gives the details such as:
 Quantity and value of the goods and of the
export order,
 The name of the vessel carrying the goods

 The FOB price of the goods, total number

of packages, etc.
 This is an important document required by
Customs for permitting shipment.
 Types of Shipping Bill
 Free shipping bill-used for exports of goods
which attract no duty nor entitled to any duty
drawback. White)
 Drawback shipping.-Green
 DEPB shipping bill: used when goods are
shipped under the DEPB scheme-Blue
 Shipping bill for Ex-bond: used when the
exported goods are those which had been
imported earlier and meant for re-export.
 Shipping bill for goods on which export duty
is payable.-Yellow
 Re-export of imported goods
 Black List Certificate
 Manufacturers/ Supplier's Quality/
Inspection Certificate:
Manufacturer's Certificate
 Weight Note

 Certificate of Chemical Analysis

 Antiquity Measurement