1. MIB 3.6
on 13/08/2012 – Monday / JAMIA
Types and
characteristics of
documents

2. Dear Students,
Lets understand the concept
of Aligned Documentation
System(ADS) before we step
in to Types and
Characteristics of EXIM
documentation.

3. Objectives of ADS
The primary objectives has been to ensure benefits
to every one in the international trade chain from
easier documentation.
To enter information on an easy basis and access
the information with greater convenience, ADS is
adopted.
Uniform length, and standard such a-4 size paper
etc.,
An exporter can develop 14 out of 16 commercial
documents with help of master documents / Master
Documents 1 and 2
UN lay out Key !!!!

4. Advantages of ADS
Once the information is entered in to
Master Documents, it becomes possible to
prepare many commercial and regulatory
Documents with the help masking
reproduction technique.
The documents are aligned to each other.
All documents are printed in the same size
of paper. Common items of information
are given the same relative slots in each of
the documents included in the system

5. ADS
The common items of information
occupy the same relative
position on each form. For
example, shipper top left,
references top right, signatory
details bottom right and so on

6. Easier to complete and access
This makes forms both easier to complete
and easier to process. Since common
positions are used for data items, its
possible to use ‘ master documents’ This
makes document, can be used to produce
and range of documents using a
photocopier and overlays( to provide the
form outlines and hide unwanted data)

7. BENEFIT TO ALL PARTIES
• All parties in the International Trade
chain benefit from easier document
pressing. Using documents that
comply with UN alignment
standards speed up from
preparation, cut costs and reduce
errors. Exporters may actually get
paid quicker than otherwise >

8. BETTER IMAGE
ALIGNED DOCUMENTS
SIMPLIFY DOCUMENT
CHECKING AND TRAINING
NEW STAFFS. They Even
enhance Organization's
professional image.

9. Paper size and specifications
Paper A4
Size Lenth: 297 mm
Width: 210
 Margins : Top 10 mm
Left 20 mm
Right 6 mm
Bottom 7 mm

10. Lets now step in
to the types and
characteristics of
documents

11. Dear MIBian
Remember few points which we had
already discussed in previous
classes
…. Simply …
You can put some points on common
sense about the EXIM
documents ???
ARE YOU READY ?????? MIB !

12. 1 COMMERCIAL
DOCUMENTS
2 REGULATORY
DOCUMENTS

13. Commercial documents
Commercial Invoice
Inspection Certificate
Insurance Certificate
Bill of Lading / AWB
Certificate of Origin
Bill of Exchange
Shipment Advice
Packing List

14. Regulatory docs
Shipping Bill
ARE1 from (Excise)
RBI Declaration Forms
Application for remittance of
currency
Various Licenses
Bill of Entry

15. The objectives of CD ( cOmrce DoCM)
• To effect physical transfer of goods from the
exporter’s place to the importer’s place.
• To Transfer property and title of goods from
exporter to importer and
• Realization of exports proceeds from the
exporter to the importer .
Out of 16 commercial documents exim doc frame
work, as many as 14 docs have been standardized
and aligned to one another.

16. The commercial documents are
further classified in to Two
PRINCIPAL
DOCUMENTS
REGULATORY
DOCUMENTS

17. Commercial / Regulatory Documents
• Referring to the Commercial set of documents, it
may please be observed that these set of
documents are prepared from other set of
documents (some of these only). These are
known as auxiliary documents.
• These documents may not be required by the
foreign buyer, but these are must for preparation
of main export documents, known as Principle
Commercial Documents.

18. PRINCIPAL DOCUMENTS
.The Commercial Invoice,
. Packing List
. Bill of Lading/Air Waybill
. Certificate of Inspection/Quality
control
. Certificate of origin
. Bill of Exchange and
. Shipment Advice
. Insurance Certificate

19. AUXILARY DOCUMENTS
1. Proforma Invoice
2. Intimation for inspection
3. Shipping instructions
4. Insurance Declaration
5. Application for certificate of origin.
6. Mate's Receipt
7. Letter to bank of
collection/negotiation of documents

20. REGULATORY DOCUMENTS
1. ARE Form ( for Central Excise)
2. Shipping Bill/Bill of Export(for
Customs)
- For export of goods Ex. Bond
- For export of duty free goods
- For export of dutiable goods
- For export of goods under claim of
drawback

21. REG DOCU…
• -For export of goods under claim of DEPB
• 3. Port Trust Copy of Shipping Bill/
• Export Application/Dock Challan-Port
• 4. Vehicle ticket
• -Port
5. Exchange Control Declaration/GR/PP forms-
RBI
6. Freight Payment Certificate-Steamer Agents
7. Insurance Premium Payment Certificate-
Insurance Co.

22. Pro Forma invoice
Prepared by the supplier prior to
shipment of merchandise,
informing the buyer of the kinds
and goods to be sent, their value
and importation
specifications(weight, size and
such characteristics)
Prepared by the Exporter

23. COMMERCIAL INVOCE
Its A formal demand note for payment
issued by the exporter to the
importer for goods sold under a sales
of contract. Its should give details of
the goods sold,payment terms and
trade terms. It is also used for the
customs clearance of the goods
Prepared by EXPORTER

24. PACKING LIST
A LIST WITH DETAILED
PACKING
INFORMATION OF THE
GOODS BEING SHIPPED
PREPARED BY exporter

25. Inspection certificate
A report is issued by an independent
surveyor (inspection company) or
the exporter on the specifications of
the shipment including quantity,
quality, and price etc ,. Required by
certain buyer and countries.
Prepared by Inspection company or exporter

26. Insurance policy/certificate
Its an document evidencing –insurance
has been taken out on goods shipped,
and it gives full details of insurance
coverage. An insurance certifies that
the shipment has been under or given
open policy and is to cover loss of or
damage to the cargo while in transit.
Prepared by Insurer/insurance agent or insurance
broker

27. Product testing certificate
To certify that products are conformed
to e certain international/national
technical standard such as product
quality, safety and specifications
etc,.
Issued by Accredited Laboratories

28. CONSULAR INVOICE
A document required by some foreign countries,
showing shipment information such as
consignor, consignee, and value description etc,.
Certified by a consular official of the importing
country stationed in the foreign country, its used
by the countries' customs officials to verify the
value ,quantity and nature of the shipment.
Required for the countries like ..kenya,uganda,
australia, fiji …
Preaperd by Exporter and certified by the said
authority

29. TRANSPORT DOCUMENTATION
Dock Receipt(DR) or Mate’s
Receipt: a receipt to confirm the
receipt cargo on warehouse
pending shipment. DR used as
documentation to prepare bill of
lading. Its has no legal role
processing financial settlement.
Prepared by Shipping company

30. BILL OF LADING( B/L )
A documents issued by the carrier to shipper,
acknowledging that specified have been
received on board as cargo for conveyance to a
named place for delivery. A through bill of
lading involves the use of at least two modes of
transport from road, rail, air and sea.. The term
derives from the verb ‘ to LADE’ – means to load
a cargo on to ship or other form of
trans…………….

31. The basics of B/L
1. Name of the shipping company
2. Flag of Nationality!
3. Shippers’ Name
4. Order and notify party
5. Description of goods
6. Gross/Net weight etc.,
7. Freight rate/measurement /weight and total
freight .

32. Types of Bill of Lading
Order bill of lading : this bill uses express word
to make the bill negotiable i.e. it states that
the delivery is to be made to the further order
of the consignee using words such delivery to
Z ltd ..or right to make delivery can be
transferred by physical delivery of the bill
accompanied by adequate evidence of Z ltd ‘s
intention to transfer

33. Bearer Bill of Lading
Delivery shall be made
to whoever holds the
bill. Such bill may be
created explicitly or its
an order bill

34. Surrender Bill of Lading
When we hand over the
Bill of Lading , we
surrender title to the
goods and our power of
sale over goods

35. A clean bill of Lading
States that the cargo has been loaded on
board the ship in apparent good order
and condition. Such B/L will not bear the
clause or notation which expressively
declares a defective condition goods and
or the packing thus …its simply to
acknowledge that the goods are received
in good condition.

36. AIR- WAY BILL (AWB)
• Used for carriage of goods by AIR.
• This serves as receipt of goods for
delivery and states the condition of
carriage, but is not a title document
or transferable/ negotiable
instrument .
Issued by AIRLINE

37. Packing List…prepared by shipper
A list providing information needed for
Transportation purpose, such as
details of invoice, buyer, consignee,
country of origin ,vessel/ flight/
airport of discharge/ place of
delivery, shipping marks/ container
number / weight – volume of
merchandise and the fullest details
of the goods.

38. Dynamic documents
• Export documentation is subject to frequent change
and amendments and requirements vary from
country to country .
• To avail the updated information… the following
sources can be contacted
• International chamber of commerce
• Trade information centre
• Export assistant centre
• An embassy
• Freight forwarders

39. Dear MIB ians
Now , we need to demarcate
the line between the various
documents by using their
purpose, maker and usage !
ARE YOU READY ????

40. Documents related to Goods
• Proforma invoice
• Commercial invoice
• Consular invoice
• Legalised invoice
• Customs invoice
• Packing Note and Packing list
• Certficate of origin

41. Proforma invoice
Importance and significance of PI:-
A. It forms basis of all trade transactions and
further negotiations or contract is made on the
basis.
 B. It helps the importer to obtain the
import license, where required, and obtain
foreign exchange for completion of the
contract

42. Significance of the commercial invoice
Its prima facie evidence of the contract of sale and
purchase of goods. On the basis of the invoice, all other
documents, in the context of export, are prepared as it is
the basic documents.
 C I :- Constitutes docs such as PSI- preshipment
inspection, quality, excise and customs procedures.
Its useful for accounting purposes, both by the exporter
and importer.
This document is required in collection / negotiation of
docs through the bank.
For the claiming incentives, this documents is essential.

43. CONSULAR INVOICE – SIGNIFICANCE
Importance to the exporter: Once invoice is signed by the
consulate of the importing country, the exporter is reasonably
assured that there would nt be no problem in realization of
exports proceeds or foreign exchange.
It enables prompt clearance from the customs exporters’ country for
shipping the goods.
Importance to the importer: In the importers country, the
customs don’t normally open the package for checking, it helps the
importer to get speedy delivery of goods/ Lot of unnessary
hardship which importer facses can be avoided.
Importance to the Customs: The customs of importing country can
easily clear the goods/ the customs of the importing country need
not open the packages for checking and can easily calculate the
import duties.

44. LEGALISED INVOICE
Certain Latin American
countries like Mexico require
this. Its just like consular invoice,
which requires certification from
consulate or authorized mission,
stationed in the exporters’
country.

45. CUSTOMS INVOICE
When the commercial invoice is
prepared on the format
prescribed by the customs of the
importing country, its called ‘
Customs Invoice’ . This is the
requirment of USA, Canada and
AUS.

46. PACKING NOTE AND LIST
Date of packing
Number of packing note
Number of case to which it relates to
Contents of case in terms of quantity and weight
Marking numbers
Name of exporter
Name of importer
Importer’s order number
Number and date of B/L
Name of Vessel/ flight .

47. Certificate of Origin [ COO]
COO is required for availing concession under
commonwealth preferences as well GSTP.
It facilitates the importer to adhere to the rules and
regulations of his country.
Customs in the importer’s country allow the
concessional tariff only on production of COO.
When goods from some countries are banned,
importing country requires COO to ensure that goods
from banned countries are not entering in to the
country.
Exporting country may insist on this certificate to ensure
that the goods imported are not reshipped again.

48. DOCUMENT RELATED TO SHIPMENT
• Shipping Bill
• Mate’s receipt
• Cart Ticket
• Certificate of Measurement
• Bill of Lading
• Bill of entry

49. Shipping Bill
• The shipping bill is the main document on
the basis of which the customs permission
is given. Under the computerized
processing, the exporter doesn't prepare
the shipping bill instead computer
generated.
• The customs order is called ‘ LET EXPORT
Order’ . After the shipping bill is stamped
by the customs, then only the goods are
allowed to be carted to the docks.

50. Shipping Bill contains the following particulars
 nature of goods exported Name of the vessel, master or agents
 Flag,
 Country of destination , the port at which the goods are to be
discharged
 Exporters’s address
 Importer’s address
 Details of the packages, such as numbers and marks,
 Quantity of each case, total number of cases and aggregate
weight.
 F.O.B Prices and real value as defined in the sea customs act and
 Whether the merchandise is Indian or foreign origin which is
exported.

51. The shipping Bill is prepared in five copies
•Customs copy
• Drawback copy
•Export Promotions copy
•Port Trust copy and
•Exporters copy

52. Importance of Shipping Bill
• Its important document required by the customs
authorities for clearance of goods. The customs
authorities endorses the duplicate copy of the
shipping bill with ‘ Let Export Order’ .
• After the

54. Document related to Payment
•Letter of Credit L/C
•Bill of exchange
•Trust receipt
•Bank Certificate of
Payment

55. Document related to Inspection
•GP forms
•Form C
•Forms AR4 /AR4A

56. Document Related to FOREX-
and also Legal documents
•GR form
•PP form
•VP/ COD form
•SOFTEX FORM