DISCREPTIONS

PAGE NO.

TOTAL OPERATION
01. Buying
02. BB L/C Opening
03. Bank Limit
04. L/C Open
05. BB L/C Transmission
06. U/P Issue
07. U/P Procedure
08. Import Shipment follow up
09. Production Schedule
10. Import Raw Materials Clearance
11. Cargo Clearance follow up
12. Custom Formalities
13. Raw Materials Inventory
14. Cutting
15. Lay
16. Finishing
17. Buyer Inspection
18. Pre-Shipment Formalities
19. EPB Clearances
20. Garments Ex-Factory
21. Export Formalities
22. Visa Issue
23. License Issue
24. C.O Issue
25. Inspection Certificate
26. Export Documents Preparation
27. Export Documents Negotiation
28. Collection Documents
29. Realization of Export Proceeds
30. BB L/C Payments

05
05
06
06
06
06
07
07
07
08
08
09
09
09
09
10
10
10
10
10
11
11
12
12
12
12
13
14
14
14

ADDITIONAL JOBS
31. Custom / Bond Formalities
32. EPB Quota Allocation
33. Free Quota Allocation
34. Export L/C Checking
35. Necessary License / Permit
a. Trade License
b. G.I.R.
c. BGMEA Membership
d. IRC & ERC

14
16
16
17
18
18
18
18
19

e. I.P Fee
f. VAT Registration
g. Machineries Installation Certificate
h. Bond License
i. EPB Registration
j. Registration with Textile Directorate
k. Factory License
l. Fire Insurance
m. Fire License
36. List of Daily Corresponding Organization
37. List of Service Organization
38. Abbreviation

19
19
20
20
20
21
21
21
21
21
22
25

TOTAL OPERATION FOR EXPORT OF A

READYMADE GARMENTS
01.BUYING
A. Find out a good Buyer and have Communication with Buyer.
B. Quotation or Negotiation with Buyer on CM basis or FOB basis.
C. Booking or Confirmation of the order with Buyer as per production Capacity and
Quota position.
D. Follow up to get the export L/C from Buyer.
E. Export L/C collection from advising Bank with authentication.
F. Export L/C check up whether there is any discrepancy or it as per your
confirmation and as per UCPDC 500.
G. Proforma invoice to be collected from supplied asper Buyers instruction or their
agent, if the order is on CM basis. In case of FOB order Suppliers should be
selected by the garments unit and merchandiser will collect the proforma invoice
from the suppliers as per his consumption of the order.
H. Order details sample & pattern to be collected from buyer.
02. BB L/C OPENING

i. To open BB L/C one proposal should be prepared and following documents to be

submitted to the bank.
(a) L/C application form duly fill up and signed by account holder .
(b) Proforma Invoice Duly attested by the L/C opener
(c) Forwarding Letter in Letter head pad.
(d) Insurance cover note with pad money receipt..
(e) Exp[ort L/C original copy.
(f) LCA form [ Letter of credit Authorization form ] duly fill up & signed.
(g) IMP form [ Import permission form ] duly fill up & signed.
ii.
Bank will check up the proposal, particularly export L/C terms & conditions, whether
it is possible to open BB L/C to execute the export order . Normally bank will check
export L/C Validity , B/L clause, reinbussement clause & ICC500 [ revision 1993 ]
Rules & regulations. After satisfaction all in respect, bank will agree to open BB L/C.

iii. BANK LIMIT :

If L/C proposal exceeds branch limit, branch office will send the proposal to their
head office for further approval or sanction.
iv.

L/C OPEN :
After the proposal approved by bank the BB L/C will be opened & bank will give
a L/C number.

v. BB L/C TRANSMISSION :
Bank official will fill up L/C telex format & signed by two Sr. officer after that
the L/C will be transmitted from telex room by getting correct test number from
respective officer of the bank.
vi. NOTIFICATION TO BUYER / SUPPLIER
It is the duly of garments factory to inform the suppliers as well as buyer with
full details of BB L/C or copy of BB L/C to be sent.
03. U/P [ UTILIZATION PERMISSION ] ISSUE :
To make readymade garments & to export the same it is pertinent to import the
Raw materials, it is also necessary to obtain utilization permission from custom
authority, through BGMEA.
PROCESS FOLLOWED TO ISSUE U/P
(a) BGMEA recommendation preparation, export L/C copy, BB L/C copy, proforma
Invoice, sample, marker, order details, correct consumption to be submitted to
BGMEA with a prayer.
(b) Per Dozen taka one to be deposited by Pay Order in favour of BGMEA for
Quota item, for non quota item no money is require for recommendation.
[ Deposit Bank is AB bank ]
(c) BGMEA will approve the recommendation by a meeting with their members.
(d) Approved recommendation to be submitted to custom Authority with bank
endorsement, and photocopy of export L/C. BB L/C proforma invoice duly
attested by bank & one certificate from bank regarding BB L/C opening against
respective export L/C.
(e) Custom Authority will verify / inspection all the documents submitted by you
with bank ( if they feel ). They will put up office note for issue U/P & after
approved by collector of custom they will issue U /P.
(f) If there is any previous custom demand for stock lot order, demand money to
be deposited before issuing U/P.

04.

IMPORT SHIPMENT FOLLOW UP

It is most important to communicate with the suppliers regarding shipment of raw
Materials within the shipment validity of BB L/C or fate of shipment for raw
Materials, shipping details is most important for making smooth production
Schedule.

05.

PRODUCTION SCHEDULE
Planning or Technical Section should prepare production schedule considering the
export shipment or delivery date, & factory / unit to be informed accordingly.

06. IMPORTED RAWMATERIALS CLEARANCE

(a). If Original import document received form Bank than Documents to be endorsed
From Bank, after acceptance of Bill of exchange by the drawee [ BB L/C
Opener ].
(b) If original documents are not received through Bank channel, you can endorse the
Copy documents from bank against letter of guarantee or indemnity. In that case
after receipt of original documents Bill of Exchange is to be accepted by
drawee as per under taking submitted at the time of endorsement of the copy
documents.
(c) Endorsed documents to be sent to C& F Agent with the following documents for
Clearance of the cargo.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.

Photocopy of export L/C attested by bank.

BB L/C [ Origin ].
Original U/P.
LCA Form duly endorsed by bank.
Insurance cover note.
Duty bond & Risk bond duly signed.
VBF6 Form duly signed.
Proforma invoice duly attested by bank.
Commercial invoice duly endorsed by bank.
Packing list & detail packing list.
B/L [ Original ] duly endorsed by bank.
Indemnity form duly endorsed by bank in case of copy documents.
Bank forwarding letter.
Authorization letter of custom board.

(d) CARGO CLEARANCE FOLLOWUP.

For early clearance of the cargo from port, the following information to be
collected from C & F agent or from shipping agent, regarding vessel position as
under.

a)
b)
c)
d)

Estimated time of departure.

Estimated time of Arrival.
Berthing date.
Un Stuffing.

(e) CUSTOM FORMALITIES :

i)
ii)
iii)
iv)
v)

C & F agent will submit all necessary documents to custom for board. Board
Will examine the documents & will approve the same.
Custom Inspector will examine the good, whether the goods imported as per
L / C , proforma invoice, as per U / P & will check the shipment date of
Export & import L / C.
After inspection report, assessment to be done by custom authority &
thereafter, they will issue delivery order.
C & F agent will deposit shipping agent dues to shipping line to get the
delivery order.
Showing the delivery order of shipping line to port authority, they will issue
Out pass order for the cargo and C & F agent will take delivery the goods
And will send the goods by transport to factory.

07. RAW MATERIALS INVENTORY :

Factory store department will complete the inventory along with the suppliers
representative or buyer representative.
08. CUTTING :
Garments unit will start cutting after getting cutting permission from buyer representative
& from merchandiser who is dealing with that order.
09. LAY:
After cutting the fabrics, production manager will lay the line for production.
10. FINISHING WORK :
After completion of the sewing, finishing section will inspect the garments by their
quality inspector and will carton the same after the poly packing the garments with proper
supervision of the section chief.
11. BUYER INSPECTION :
Buyer representative will inspect the garments, when the factory will call them for
inspection.

12. PRESHIPMENT FORMALITIES:

(a) Exp. Passed by bank.
(b) Commercial invoice & packing list to be prepared by commercial
department.
13. EPB CLEARANCE:
(a) Quota clearance to obtained from EPB against allocation letter which
has been issued by EPB early of the quota year, quota year is 1st
February to 31st January.
(b) To getting EPB clearance the following documents to be submitted to
EPB :
i)
ii)
iii)

Photocopy of export L / C attested by Bank.

Quota allocation letter received from EPB.
Clearance format duly fill up.

14. GARMENTS EX-FACTORY:

After getting export permission from buyer, the garments to be sent to port for export and
the following documents to be sent to C & F Agent for export the garments, this is called
Pre shipment documents.
a)
b)
c)
d)
e)
f)
g)
h)

Commercial Invoice [ Original ].

Packing list [ Original ]
Photocopy of export L / C duly attested by Bank.
Quota clearance [ Original ].
U /P [ Original ].
EXP duly passed by bank.
V.B.F9 form duly signed.
Shipping bill to be filled by C & F agent.

15. EXPORT FORMALITIES

(a)

C & F Agent will submit the above documents to custom authority for
approval of the documents and examine the garments. Custom official will
examine the garments whether it is as per export L /C & U / P, If it is
found in order they will pass the documents, C & F agent will submit the
approved documents to shipping line for stuffing the garments in to the
container.

(b)

Shipping line will issue N.N. [ Non Nego ] B / L after sailing the vessel
and C & F agent will send the N.N B/L, with shipping bill duly passed by
custom authority to be exporter.

(c)

After getting Non Nego B/L, LMD [ Lined Measurement Department ],

M.R. [ Mate Receipt ], From C & F Agent, LCL/FCL charges to be
deposited to shipping line to get the original B/L.

16. a) VISA FOR READYMADE GARMENTS:

To export readymade garments to USA and EEC country, it is pertinent to get visa for
garments from EPB, and the following documents to be submitted to EPB.
i) Shipping bill duly approved by custom authority [ Original +
One Copy ]
ii) Non-negotiable B/L duly signed by shipping line.
iii) Photocopy of EPB clearance & allocation letter which has been
Issued by EPB.
iv) Photocopy of export L / C duly attested by bank.
v) Photocopy of BB L/C duly attested by bank. ( for non quota ).
16. b) LICENCE FOR READYMADE GARMENTS :
To export the readymade garments to Canada, it is necessary to obtain the license from
EPB, and the same procedure should follow which has mentioned on para no. 16(a) for
issue the license.

16. c) C.O. ( CERTIFICATE OF ORIGIN )

To get the C.O. for EEC country, the following documents required to submit to EPB for
issuance of the same:
i)
ii)
iii)

Shipping bill duly approved by custom.

Non-negotiable B/L duly signed.
Photocopy of export L/C & BB L/C duly attested by Bank.

17. INSPECTION CERTIFICATE:

It is one of the most important document for negotiation of the export documents with the
Bank. TO get the IC from buyer or buyer local representative, following documents
( non-negotiable ) are required to submit to them for issue of the I/C.
i)
ii)
iii)
iv)
v)

Commercial Invoice
1 Copy.
Packing List
1 Copy.
B / L Copy
1 Copy.
VISA / Co / License
1 Copy.
Any other documents as per export L/C Instruction.

18. EXPORT DOCUMENTS PREPARATION :

Commercial department will prepare the following documents after export the garments
as per export L/C instruction.
i)
ii)
iii)
iv)
v)
vi)
vii)
viii)

Bill of exchange.
Commercial Invoice.
Packing List.
Beneficiarys Statement.
MCD ( Multiple Country Declaration ).
Quota Statement ( If required by Buyer ).
Weight List / Measurement Cert. ( If required by Buyer ).
Any other documents if required by the buyer, should be mentioned in the
export L / C.

19. EXPORT DOCUMENTS NEGOTIATION :

To negotiation the export documents with the Bank, the following documents are
required :
i)
ii)
iii)
iv)
v)
vi)
vii)
viii)
ix)
x)
xi)
xii)

Bank forwarding duly fill up & signed

Bill of exchange duly signed by account holder.
Commercial Invoice duly signed.
Original B/L or F.C.R. or AWB or HAWB as per export L/C instruction.
Packing List.
Inspection Certificate.
Beneficiarys Statement.
Certificate of origin / Country of origin issued by metro Politon chamber
of commerce.
Visa/License/certificate of origin issue by EPB.
M.C.D. duly signed.
EXP. Duly passed by Custom authority.
Any others documents required by Buyer, if they have mentioned in the
export L/C.

Negotiation Bank will check the above documents whether it is as per L/C or not . If they
find everything in order or as per export L/C ,Bank will negotiate the documents & will
disburse the generated fund as per Bank norms.

If the negotiation Bank find any discrepancies in the documents, they will send the
documents on collection or they can negotiate under reserve by the request of the export
or they can seek permission / negotiation authority to issuing Bank to allow them to
negotiate the documents despite the discrepancies. L/C issuing bank will inform the
matter to buyer, if the buyer accept the discrepancies mentioned by
Negotiating bank, issuing bank will authorized negotiating bank to negotiate the
discrepant documents.

20. COLLECTION DOCUMENT :

Normally negotiating bank send the documents on collection for the following
discrepancies :
i)
ii)
iii)
iv)
v)
vi)

Late Shipment.
Late presentation.
Unit Price differ between L/C & Commercial Invoice.
Over Draft.
Any major discrepancy in the B/L.
Consignee Name & Address differ between L/C & other documents.

21. REALIZATION OF EXPORT PROCEEDS :

Negotiation Bank will send the documents to issuing bank by courier within 3 days from
the date of submission. Commercial section will follow up the matter with the buyer &
inform the buyer the courier No. & date for respective Invoice & will request the buyer to
release the payment within 21 days from the date of dispatch the documents.

22. BB L / C PAYMENT:
Bills of Back to Back L/C must be paid after realization of the export proceeds against
relative export L/C, without any delay to save the BB L/C overdue interest. Commercial
officers will follow up the matter & will request the bank to make BB L/C payment &
will take payment voucher.
There is some additional jobs for 100% export oriented readymade garments industries,
as follows :
23. CUSTOM / BOND FORMALITIES:
A.

Imported & Exported materials must be endorsed in the pass book by C&F
properly.

B.

Annexure A Register as per custom prescribed format that is call Raw

Materials Register : Imported raw materials to be posted in this register
according to commercial Invoice & Bill of entry ( Duly approved by custom )
separate export L/C wise.

C.

Annexure B Register called as Manufacturing Room Register : Imported

raw materials to be posted in this register and to issue for manufacturing the
readymade garments.

D.

Annexure C Register called as Finishing Room Register : Imported raw

materials to be posted properly which was issued for manufacturing & after
making & export the garments., quantity should be posted as per export
commercial Invoice & as per shipping bill ( duly approved by custom ).

E.

Exchange control copy of Bill of entry to be submitted to Bangladesh Bank

through related schedule bank after entry in the annexure A & Duly signed by
the Bonder.

F.

Some time the Garment industries give sub contact to other garment industries for
manufacturing the garments. At that stage there is some formalities for
transferring the raw materials from Bonded Ware House to another Bonded Ware
House and following documents to be submitted to custom authority through
BGMEA, duly signed by the bonder :

i)
ii)
iii)
iv)
v)
vi)
vii)

G.

Forwarding letter in letter head pad

BGMEA forwarding letter duly fill up
Accessories list in letter head pad
Photo copy of the U / P
Photo copy of Bonded ware house license
Deed of Agreement on Non Judicial stamp for
Risk Bond on Non Judicial stamp for

3 Copies
5 Copies
5 Copies
2 Copies
2 Copies
Tk.50 /=
TK.50 /=

In case of export from stock lot order, it is necessary to obtain export permission
from custom authority, instead of U / P. The following documents are required for
issue the export permission:
i)
ii)

Forwarding letter in letter head pad.

No Objection Certificate from respective bank for export of the stock
lot garments under new export L / C.

iii)

Previous U / P Copy against which stock lot has created.

iv)

New export L / C Copy duly attested by bank.

H.

Port wise all pass book must be checked by commercial officer ( Bond ) whether
Imported & Exported Materials posted in the pass book properly by C & F Agent.

I.

Monthly / Yearly performance statement : A statement to be made against each

export L/C & U/P wise & must be shown total imported fabrics minus total
exported fabrics than balance fabrics according to style wise and submitted to
custom. Custom Inspector will inspect & verify with their all records & will issue
a Inspection report.

J.

Stock Lot Statement : Export L/C wise one statement for stock lot to be prepared
& submitted to custom duly endorsed by the bank.

K.

Proceeds Realization Certificate / Statement : Statement to be prepared as per

export L/Cs Invoice number, bank bill reference number and to be submitted to
custom after duly certificate by the bank.

24. EPB QUOTA ALLOCATION :

A.

For performance quota, the following documents to be submitted to EPB for

allocation.
1.
2.
3.
4.

B.

Visa Copy for respective quota category.

Export proceeds realization certificate from bank.
EPB registration certificate renewal copy.
Application in letter head pad.

Free Quota Allocation:

To get Free quota from EPB the following paper to be submitted to EPB for allocation.
1.
2.
3.

EPB prescribed format duly fill in.

EPB registration certificate renewal copy.
Pay order for TK. 200/- for each application ( Category Wise )

25. EXPORT L/C CHECKING :

To Open BB L/C ( back to back L/C ) with bank, Export L/C must be checked by
commercial department following clauses/points of export L/C to be checked, whether it
is as per ICC publication or UCPDC 500 ( Revision 1993 ) and also as per exchange
control regulation of central Bank.
1.

Whether the L/C advise with authentication & with test key agreed.

2.

Status of Export L/C : Export L/C should clearly indicate that the L/C is
irrevocable.

3.

Export L/C should have clear Number with issuing date.

4.

Name & Address of the L/C applicant & beneficiary should be cleared in
the export L/C.

5.

Draft clause : Draft should be at sight.

6.

Transshipment, partial shipment, air shipment must be mentioned in the

L/C if required.

7.

Transferable Clause : L/C must be Transferable.

8.

Covering : Description of item, quality, unit price, style number & P.O.
number should clearly be mentioned in the L/C.

9.

L/C Value : L/C Value must be equal with the sum of unit price of the
item.

10.

B/L Clause : B/L Clause should b be Full set 3/3 original clean on board
Ocean Bills of Lading issue to the order of negotiating bank in
Bangladesh and endorsed by them to
the order of L/C opening Bank notify and freight collect . Otherwise the
Schedule Banks in Bangladesh will not open BB L/C if there is any
change.

11.

Shipment terms : Mode of transport of the goods must be mentioned in the

L/C, whether it is FOB or C & F basis.

12.

Reimbursement Clause : The L/C must bear this clause Drawers and / or
Bonafide holders that drafts drawn and negotiated in conformity with the
terms of this credit will be duly honored on presentation. Upon receipt of
your documents in good order we will remit the proceeds to the account
designed by negotiating Bank.

13.

UCPDC Clause : The letter of credit is subject to ICC publication no. 500
( 1993 Revision ) . This Clause must have in the L/C without this clause
L/C will not to be operative by Bank.

26. NECESSARY LICENSE / PERMIT / DOCUMENTS :

To establish 100% export oriented readymade garments industry the following License /
permit are required to obtain from respective authority as mentioned below :
a).

Trade License : To issue trade license from t6he city corporation,

following documents to be submitted to the authority & this license should
be renewed every year.
1.

Factory rent receipt / agreement.

2.

Article of memorandum ( for limited company ).

3.

Fee for TK. 1500 to 2500 yearly to be submitted.

b).

G.I.R. Number and certificate from Income Tax office.

c).

BGMEA membership certificate : To issue BGMEA membership

Certificate the following documents to be submitted.
1.

Machineries Import documents duly attested by Bank.

2.

Registration fee for TK. 9500 ( up to 200 Machine )

TK. 14500 ( above 200 Machine ).

3.

Trade License.

4.

Prescribed format of BGMEA duly fill in and signed.

5.
d).

Article of memorandum.

IRC &ERC : Both License are to be issued by CCI & E after getting the
following documents .
1.
2.
3.
4.
5.
6.
7.
8.

CCI & E prescribed format for both license, duky signed.

BGMEA Membership Certificate.
Trade License.
Article of memorandum.
Certificate of Incorporation ( sl.no.4 & 5 is required for limited
company ).
Treasury Challan for TK. 1500 to TK. 5000 for IRC & TK. 250 for
pass Book. ( to be deposited to Bangladesh Bank ).
Treasury challan for TK. 1000 for ERC.
Bank solvency certificate.

The above documents to be submitted to CCI & E with a prayer in the letter head
pad and this license is renewable every year by same way.
e).

I.P. Fee : To clear the imported Machineries from port without duty + I.P.
fee, one certificate is required from textile directorate. As such the
machineries have imported to establish a 100% export oriented readymade
garments industries. The following documents are required to submit to
Textile Directorate.
1.
2.
3.
4.
5.
6.
7.
8.
9.

f).

Import Documents duly attested by bank.

Import L/C copy duly attested by bank.
Approved factory lay out plan.
Article of memorandum.
Certificate of Incorporation.
Application with prescribed format.
Undertaking for child labour.
Trade License.
Factory rent receipt or agreement.

VAT Registration Certificate : To get this certificate from NBR following

documents are required to submit to the authority :
i).
Trade License.
ii).
IRC & ERC.
iii).
Article of memorandum.
iv).
Certificate of Incorporation.
v).
Factory Layout plan.
vi).
GOVT. prescribed format.

vii).

Application in letter headpad.

g.

Machineries Installation Certificate : After Installation of the machineries,

you have to apply to textile directorate and custom authority, they will
inspect the factory whether the full quantity of imported machineries
installed as per layout plan or not ant will issue the certificate subject to
their full satisfaction.

h.

Bond License ( Bonded ware house license ): To get the bonded ware
house license from custom authority the following documents to be
submitted :
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.

i).

Application with letter head pad.

Trade License.
IRC & ERC.
Certificate of Incorporation.
Article of memorandum.
G.I.R.
Blue Print / Layout plan of the factory.
BGMEA membership.
Bank solvency certificate.
License Fee TK. 500 /=.
TK. 3.00 Crore Bond ( Undertaking ) on non judicial Stamp for
TK. 500 /=.
Nationality Certificate.
Factory Rent Receipt / Agreement.
VAT Certificate.
Photograph of owner.
PDB clearance.
Import Docs duly attested by bank.
Textile Directorate Registration and recommendation.

EPB Registration : To get EPB registration certificate the following

documents to be submitted :
1.
2.
3.
4.
5.
6.
7.

Application of the letter head pad.

Article of memorandum.
Certificate of Incorporation.
ERC.
BGMEA Membership.
B.W.H.L.
Pay order for TK. 1000 /=.

j).

Registration with Textile Directorate : To get the registration certificate

from Textile Directorate documents to be submitted as per formalities of
bond license issue. (Clause No. H).

k).

Factory License : Ministry of Industries will issue the license provided the
necessary documents as per clause no. H .

l).

Fire Insurance : Insurance company will issue the fire insurance at the
request of the factory owner with full details of the unit.

m.

Fire License : Fire service office will issue the license provided them the
following documents :
1.
2.
3.
4.

Trade License.
Lay out plan.
Article of memorandum.
License fee as per factory status

27. DAILY COMMUNICATING/CORRESPONDING/RELATING

ORGANIZATION:
A Commercial manager or Commercial officer must communicate every day with the
following organizations for following of the above mentioned job & to get the job
satisfactorily.
1.
3.
5.
7.
9.
10.

Buying Office.
2.
EPB.
4.
Custom.
6.
Transport Company.
8.
Supplier for fabrics & accessories
Carton Factory.
11.

Bank.
BGMEA.
C & F Agent.
Shipping Lines.
Insurance Company.

ABBREVIATIONS

01.

CM

Cost for Manufacturing.

02.

FOB

Free on Board.

03.

L/C

Letter of Credit.

04.

UCPDC

Uniform Custom and Practice of Documentary Credit.

05.

BB

Back to Back.

06.

LCA

Letter of Credit Authorization.

07.

IMP

Import Permission.

08.

B /L

Bill of Lading.

09.

ICC

International Chamber of Commerce.

10.

U /P

Utilization Permission.

11.

BGMEA

Bangladesh Garments Manufacturing & Export

Association.

12.

C&F

Clearing & Forwarding / Cost & Freight.

13.

ETA

Estimated time of Arrival.

14.

ETD

Estimated time of Departure.

15.

EXP

Export Permission.

16.

EPB

Export Promotion Bureau.

17.

N.N.

Non Negotiable.

18.

C.O

Country of Origin / Certificate of Origin.

19.

I /C

Inspection Certificate.

20.

MCD

Multiple Country Deceleration.

21.
22.

FCR
AWB

=
=

Forwarder Cargo Receipt.

Air Way Bill.

23.

HAWB=

House Air Way Bill.

24.

IRC

Import Registration Certificate.

25.

ERC

Export Registration Certificate.

26.

CCI & E

Chief Controller of Import & Export.

27.

I.P.

Import Permission.

28.

VAT

Value Added Tax.

29.

GIR

General Index Register.

30.

PDB

Power Development Board.

31.

BWHL

Bonded Ware House License

32.

U/D

Utilization Deceleration.