1. CUSTOM CLEARANCE OF EXPORT CARGO
PRESENTED BY:
VARUN SOOD

2. CUSTOMS CLEARANCE OF EXPORT SHIPMENT
Shipment by Air
Shipment by Sea
Shipment by Land
Shipment by Post

3. COMPUTERISED PROCESSING OF EXPORT DOCUMENTS
ROLE OF CLEARING AND FORWARDING AGENTS -Their services are classified as:
Essential
Optional

4. 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.

5. 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.

6. 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.

7. 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

8. 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

9. 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

10. 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.

11. 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

12. 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

13. 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

14. 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

15. CUSTOMER CLEARANCE PROCEDURES
Checking the Shipping Documents
Physical Examination of the export cargo
Loading of the goods
Post Loading Certification

16. 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

17. 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.

18. 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 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.

19. 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

20. 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
goods

21. SHIPMENT BY SEA Verification of Documents:
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.

22. 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

23. 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

24. 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.

25. 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

26. 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.

27. 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)

28. 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/-.

29. 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

30. DOCUMENTS INVOLVED Basic Documents: Documents required by Customs:
Export Order
Performa Invoice
Packing List
Documents required by Customs:
Shipping Bill
Foreign Exchange related documents:
Form SDF
GR Form
Softex
PP Form

31. 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

32. 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.

33. Export Invoice
Customs Invoice:
Consular Invoice
legalized invoice
Packing List:

34. 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.

35. 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

36. 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.

37. 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.

38. 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

39. 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

40. 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

41. 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.

42. 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

43. Black List Certificate
Manufacturers/ Supplier's Quality/ Inspection Certificate: Manufacturer's Certificate
Weight Note
Certificate of Chemical Analysis
Antiquity Measurement

44. THANK
YOU!