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OVERVIEW

• India, the world’s largest democracy with world’s


second highest population and 7th largest area is also
the 4th largest economy in terms of purchasing
power.

• One of India’s important assets is its vast reservoir of


skilled manpower. India’s enduring institutions,
rooted in the principles of democracy and justice.
• India’s strength is in its handicrafts, gems &
Jewellery, Apparels, Software and IT and
tremendous e-commerce.
• Government’s current Foreign Trade policies offer
a more investor friendly economic environment
and are geared towards more investment in
promoting Import and Export Trade.
CLASSES OF EXPORTS:

Physical Exports Deemed Exports


Need for Export
Documents
Documentation is used
• To keep shipment and delivery on schedule,
• To describe cargo,
• For customs clearance,
• To indicate the ownership of goods for
collection purposes or in the event of dispute
• To obtain payment.
The Preliminary

1. Importer Exporter Code Number (IE Code).

2. Obtain Registration-Cum-Membership Certificate (RCMC) .

3. Manufacturer  Raw Materials Duty Free.

4. Get familiar with the excise formalities


Contd…..
5. Understand the local government regulations

6. Get information of the government’s regulations

7. Availability of Vessels/Airlines, the transport

charges, frequency of operation etc.

8. Look for a Custom House Agent (CHA)


INVOICE
CERTIFICATE

CUSTOMS
EXPORT DOCUMENT
DOCUMENTATION TRANSPORT document
EXCHANGE CONTROL
DOCUMENT.
PAYMENT
DOCUMENT.

MISCELLANEOUS
DOCUMENT
INVOICES

Proforma invoice

Commercial invoice

Consular invoice
Proforma Invoice
Meaning
Quotation in form of regular invoice sent as a
reply to an inquiry.

Importance of Proforma Invoice


• It forms the basis of all trade transactions.
• It may be useful for the importer in obtaining
import license or foreign exchange.
PROFORMA INVOICE
Exporter reference no. Importer purchase/order/reference Invoice expiration date
no.

Exporter/Shipper (Name and physical address) Importer/Consignee (Name and physical address)
Tel: Fax: Email: Tel: Fax: Email:

Intermediate consignee (Name and physical address) Buyer (if other than consignee – name and physical address)
Tel: Fax: Email: Tel: Fax: Email:

Notify party (Name, physical address) Terms and conditions of delivery and payment (including Incoterms):
Tel: Fax: Email: Freight (please mark): Prepaid ___ Collect___
Title transfer occurs at:
Payment terms:
Marks and numbers Total Total gross weight (kg) Dimensions - H x W x L (m3)
numb
er of
packa
ges

Port of loading Port Total net weight (kg) Currency of sale


of
disch
arge

Country of final destination BOL/ Transportation method: Date of shipment:


AWB Vessel/flight no. L/C No.
No.

Complete and accurate description of the goods, including item no., Quantity Unit price Total price
product description, HS/tariff classification code and country of (Unit of measure)
origin

Packing costs Grand Total


Freight costs
Other transportation-related costs
Handling
Insurance costs
Assists
Additional fees
Duties and taxes
Signature, initials, name, title and position Date Place
Commercial invoice
• Also known as a ‘Document of Contents’.

• Actually a seller's bill of merchandise.

• Prepared by the exporter after the execution of export order


giving details about the goods shipped.

• It is a prima facie evidence of the contract of sale or purchase.


Contents of Commercial
Invoice
1. Name and address of the exporter.

2. Name and address of the consignee.

3. Name and the number of Vessel or Flight.

4. Name of the port of loading.

5. Name of the port of discharge and final destination.

6. Invoice number and date.

7. Exporter's reference number.


8. Buyer's reference number and date.

9. Name of the country of origin of goods.

10. Name of the country of final destination.

11. Terms of delivery and payment.

12. Marks and container number.

13. Number and packing description.

14. Description of goods giving details of quantity, rate and total

amount in terms of internationally accepted price quotation.

15. Signature of the exporter with date.


Significance of Commercial
Invoice
• Useful in preparation of various other shipping
documents.

• Used in various export formalities.

• Useful in negotiation of documents for collection


and claim of incentives.

• Useful for accounting purposes to both exporters


as well as importers.
 Date:  Shipment Date
From:
Your Company Name
Street Address
City
Postal Code
Country

Your Name
Telephone No.
 

Ship To:
TransFRESH Corporation
3801-D Charter Park Court
San Jose, CA 95136
USA

Attn: Jan Torres


Ph. (408) 445 8861

Full Description of Goods No of Units Unit Weight Weight (kg) Unit Value (US$) Value (US$)

TransFRESH Marine CA Controllers (Commodity Code 9032.89.6040) 12 3.0kg (6.5lb) 36 $781.92 $9383

9801 U.S. GOODS RETURNED

Country of Origin: USA Total Weight: 36 Total Value: $9383

No of Packages:                3 FedEx Air Waybill No: 9999 8888 77776

NOTE: NO COMMERCIAL VALUE - Goods Not for Resale

Goods are for use in marine shipping containers for perishable fruits and vegetables. Being returned to owners.

I certify that the information on this declaration is true and correct to the best of my knowledge.

Name: Print Your Name                             Signature:___Sign Here ________
Consular invoice
• Consular invoice is a document required mainly by the Latin

American countries like Kenya, Uganda, Tanzania, Mauritius, etc.

• Collection of accurate information by the authorities of the

importing country for assessing import duties and also for

statistical purposes.

• For obtaining consular invoice1the exporter is required to submit

three copies of invoice to the Consulate of the importing country

concerned.
Significance of Consular
Invoice
• Significance of Consular Invoice for the Exporter

• Significance of Consular Invoice for the Importer

• Significance of Consular Invoice for the Customs


Office
Certificate of Origin
• It certify the place of origin of the merchandise.

• Federation of Indian Chambers of Commerce and Industry, the


export promotion councils and various other trade associations
have been authorized by the Government of India to issue
certificates of origin.

• Important in the case of countries, having preferential rates of


tariff for Indian commodities.
Types

• Certificate for Clearance.

• Certificate for availing concessions


under GSP.

• Certificate for availing concessions


under CWP.
Combined Certificate of Origin
and Value
• Special printed form required by Commonwealth
countries.
• Identifying the particular form which satisfies the
requirements of the port of destination as well as the
particular goods being exported.
• The statement of the value of the goods important in
determining what import duty would be payable at
the destination.
Shipping Bill
• Shipping bill is required by the customs.

• There are separate forms of shipping bills


for free goods, and goods for which there
is a claim for drawback of duty.

• It is only after the shipping bill is stamped


by the customs that the cargo is allowed
to be carted to the docks.
Mate’s Receipt
When the cargo is loaded on the ship, the commanding
officer of the ship will issue a receipt called the "mate
receipt" for goods.

Contents of Mate Receipt


The name of the vessels, berth, date of shipment,
description of packages, marks and numbers, condition
of the cargo at the time of receipt on board the ship, etc.
Bill of Lading
The bill of lading is a document issued by the shipping company or its agent

acknowledging the receipt of goods on board the vessel, and undertaking to

deliver the goods in the like order and condition as received, to the

consignee or his order, provided the freight and other charges as specified

in the bill have been duly paid.

Three main purposes:

• As a document of title to the goods;

• As a receipt from the shipping company; and

• As a contract for the transportation of goods.


Types of bill of lading
• Clean Bill of Lading
• Claused Bill of Lading
• Transshipment or Through Bill of Lading
• Stale Bill of Lading
• Freight Paid Bill of Lading
• Freight Collect Bill of lading
Airway Bill
• An airway bill, also called an air
consignment note, is a receipt issued by
an airline for the carriage of goods.

• Airway Bill or Air Consignment Note is not


treated as a document of title and is not
issued in negotiable form.
Contents of Airway bill
1. Name of the airport of departure and destination.
2. The names and addresses of the consignor, consignee and the first carrier.
3. Marks and container number.
4. Packing and container description.
5. Total number of containers and packages.
6. Description of goods in terms of quantity.
7. Container status and seal number.
8. Amount of freight paid or payable.
9. Signature and initials of the issuing carrier or his agent.

Importance of Airway Bill


1. It is a contract between the airlines or his agent to carry goods to the destination.
2. It is the document of instructions for the airline handling staff.
3. It acts as a customs declaration form.
4. Since, it contains details about freight it also represents freight bill.
GR Form
• Exchange control document .

• RBI has introduced the GR procedure.

• The duplicate copy of GR form together with a


copy of invoice will be retained by the authorized
dealer till full export proceeds have been realized
and thereafter submitted to the RBI.
PP Form
• PP form is another exchange control
document. An exporter has to make
a declaration of PP form in case of
exports to all countries by Parcel
Post, 'except when made on "value
payable" or "cash on delivery" basis.

• It is used in place of Form GR.


Bill of Exchange
An instrument in writing containing an unconditional
order signed by the drawer directing a certain person
to pay a certain sum of money only to or to the order
of a person or the bearer of the instrument.

Features
1. Negotiable Instrument.
2. Also known as “Draft”.
3. Drawn on the issuing bank or another drawee bank.
4. Does not block the funds of the importers.
CONTENTS
1. Name & signature of the drawer
2. Name of the drawee
3. Name of the payee
4. Specified sum
5. Fixed date or determinable future
date of payment
Marine Insurance Policy
The following are the different types of marine insurance policies.

1. Specific voyage policy:

2. Time policy:

3. Floating policy:

4. Open policy:

5. Open cover policy:


Bill of Entry
1. The bill of entry is a document, prepared
by the importer or his clearing agent in
the prescribed form under Bill of Entry
Regulations, 1971, on the strength of
which clearance of imported goods can be
made.
2. Bill of entry is a document.
3. The bill of entry is drawn in triplicate.
Health Certificate
Certificates of health are normally required by the
importing country to ensure that the imported goods
(plants, plant products, animals and animal
products) are in good health and carry no diseases,
pests or any health-threatening organisms. Such
certificates of health confirm (a) the origin of the
shipment and, (b) that local authorities have
inspected the consignment and ensure its good
health.
ACKNOWLEDGEMENT
• We, the members of Group 3, would
like to take this opportunity to thank
Prof. Shital Mody for giving us such
an interesting topic for our
presentation which has enlightened
our knowledge on Export
Documentation.
• You have always being a source of
inspiration and have always guided
us throughout the presentation. We
have learnt some good skills of
presentation and hope that this will
be helpful to us in our near future.
• Thank you mam for all your support

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