PROFOMA INVOICE as the name suggest is
a profoma of invoice prepared by the
exporter and sent to the importer for
It forms the basis of all trade
It may be useful for the importer in
obtaining import license of foreign
INVOICE is a fundamental and basic
document . This invoice is normally
prepared first and several other documents
are prepared by deriving information from
It is a basic document useful in preparation of
various other shipping documents.
It is used in various export formalities such
as quality and pre -shipment inspection,
excise & customs procedures etc.
It is also useful in negotiation of documents
for collection and claim of incentives.
It is useful for accounting purposes to both
exporters as well as importers.
PACKING LIST is a consolidated statement
in a prescribed format detailing how
goods are packed.
It is a very useful document for
customs at the time of examination.
It does not indicate unit rate and value
It indicate details like measurement
and weight of goods.
CERTIFICATE OF ORIGIN indicates that the
goods which are being exported are
manufactured in the specific country
It is to be submitted to the customs for the
assessment of duty and clearance of goods
with concessional duty.
It is required when the goods produced in a
particular country are banned for import in
the foreign market.
It helps the buyer in adhering to the import
regulations of the country.
SHIPPING BILL is the main customs
document required by the customs
authority for granting permission for
the shipment of goods.
The cargo is moved inside the dock
only after the shipping bill is duly
It is normally prepared in five copies.
ARE 1 is in application for removal
of excisable goods from the
factory premises for export
MATES RECEIPT is a receipt issued by the
commanding officer of the ship when
the cargo is loaded on the ship . The
mates receipts is a prima facie
evidence which shows that the goods
are loaded in the vessel.
It is an acknowledgement of goods received
for export on board the ship.
It enables the exporters to clear port trust
dues to the port trust authorities.
Bill of lading , which is a title of goods, is
prepared on the basis of MATES RECEIPTS.
It is a transferable document . It must be
handed over to the shipping company in
order to get IN ORDER TO GET THE BILL OF
BILL OF LADING is a document issued by
the shipping company or its agent. It
acknowledges the receipt of goods
mentioned in the bill for shipment on
board of the vessel.
It is a contract between the shipper &
the shipping company for the carriage
of goods to the port of destination.
It is useful for claiming incentives
offered by the government to
The exporter can claim damages from
the shipping company if the goods are
lost or damaged.
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 on which clearance of import goods
can be made.
when goods are imported in a
particular country the importer has to pay the
necessary import duty. For this purpose
necessary information about the goods imported
must be given to the customs authority in a
prescribed form called “BILL OF ENTRY FORM”.
AIRWAY BILL is a document issued by the
airlines company or its agent for
carriage of goods .
It acts as a customs declaration form.
It is the document of instructions for
the airline handling staff.
It is a contract between the airlines or
his agent to carry goods to the
EXPORT IMPORT PROCEDURES &
Dr Khushpat s Jain
P. Subba Rao