The document describes various principal and auxiliary documents used in export transactions. Principal documents include commercial invoice, packing list, bill of lading, certificate of inspection, certificate of origin, bill of exchange, shipment advice, and insurance certificate. Auxiliary documents provide supplementary information and include proforma invoice, intimation for inspection, shipping instructions, insurance declaration, and application for certificate of origin.

1. Course Instructor: Sneha Sharma

2. Export
Documents
Commercial
Documents
Principal
Documents
Regulatory
Documents
Auxiliary
Documents

3. Principal Documents
Auxiliary Documents
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Commercial Invoice
Packing List
Bill of Lading
Certificate of Inspection
Certificate of Origin
Bill of Exchange
Shipment Advice
Insurance Certificate
Proforma Invoice
Intimation for Inspection
Shipping Instructions
Insurance Declaration
Application for certificate of
origin
• Mate’s Receipt
• Letter to bank for collection/
negotiation of documents

4. 
It is the first important document for
conveying to the exporter
 an idea about the prices , description , quantity
and quality for sale of goods to importer.

5. 
The exporter provides all information to the
importer







Tentative prices
Tentative description
Tentative idea about shipping terms
Tentative idea about payment terms
Quality benchmarks of commodity
Mode of shipment
Expected time required by exporter for delivery

6. 
The exporter also expresses
 his desire for letter of credit or other modes of
payment from the importer in case the importer
shows interests in the deal.
 his ideas about preferred mode of transportation
 Details about the process of packing the cargo or
packing material to be used.

7. Prepared by Exporter after the execution of
export order giving details about the goods
shipped
• It is a sellers bill of merchandise
• It is a formal demand note for payment issued by the exporter
to the importer for goods sold under a sales contract.
• It should give details of the goods sold, payment terms and
trade terms.
• It is also used for the customs clearance of goods and
sometimes for foreign exchange purpose by the importer.

9. 
A list with detailed packing information of the
goods shipped.
 Custom official use it to check what is being
exported or imported.
 Importer uses it to know and cross check that the
goods are as per the demanded specifications by
importer in export order.

10. 
It gives all the details about the goods in the
box/crate/pallet/container
 Type
 Dimension
 Weight

11. 
It is furnished by the freight forwarder.

The fright forwarder is apprised about the
various aspects of shipment through shipping
instructions and process of shipping.

12. 
According to Export Quality Control and
Inspection Act ,1963
 An exporter is required to make an application in
duplicate for intimating the export inspection agency
to carry out the pre-shipment inspection works.
 Such inspection can be carried out in the premises of
exporter or the EIA.

The intimation for the same purpose has to be
given to EIA through Intimation for inspection

13. 
The following documents need to be sent along
 Copy of commercial invoice
 Requisite fee for inspection of cargo in crossed
cheque / DD
 Copy of letter of credit
 Description of packing specification as per the
importer
 Copy of export order/contract

The EIA then issues a certificate of inspection
within 4-5 days of application for inspection.

14. 
It indicates that the goods have been
inspected before sealing for export.
 Issued by EIA
 Issued in prescribed pro forma in 5 copies

15. 

It is based on a format approved by the Institute
of London Underwriters
It is suggested that open cover/policy holders
may be supplied with blank forms of these
documents and
 such forms can be reproduced from the standardized
master document and
 can be sent by the exporter to the nearby General
insurance Corporation
▪ for declaration of cargo in order to obtain insurance cover for
the exportable goods.

16. 
The General insurance company issues the
certificate of insurance.
 An insurance policy is an insurance document
evidencing insurance has been taken out on the
goods shipped, and it gives full details of the
insurance Agent or coverage.
 An insurance certificate certifies that the
shipment has been insured under a given open
policy and is to cover loss of or damage to the
cargo while in transit.

17. 
It is issued by the conference shipping lines
for intimating the exporter about the
reservation of space of shipment.
 It describes about the specific vessel along with
shipping dates and specified port of departure.

18. 
It is a declaration issued by an officer of vessel
 whereby he indicates that the goods have
been received on board in his vessel for
shipment to destined country or port of
destination.
▪ It is signed by mate of the vessel where he
acknowledges receipt of cargo by the vessel.
▪ The person who has mate’s receipt is entitled
bill of lading.

19. 
Mate’s receipt issued by the officer of the ship
is to be exchanged with the bill of lading at
subsequent stage.

20. 
Bill of Lading is a document issued by the
shipping
company
or
his
agent
acknowledging the receipt of cargo on board.
 This is an undertaking to deliver the goods in the
same order and condition as received to the
consignee or his agent on receipt of freight, the
shipping company is entitled to.
 It is a very important document to the exporter as
it constitutes document of title to the goods.

21. 
The Bill of Lading acknowledges that the
exporter has delivered the cargo to the
shipping company
 It ensures that goods are on board for shipment to
importer ‘s country and destined port.
 It indicated goods loaded on cargo as items are
listed.
 It is negotiable in nature.

22. 

Airway Bill is non negotiable i.e. it doesn’t
carry the title of goods as in case of bill of
lading.
It is issued by cargo airline carrier.

23. 
Certificate of Origin is an instrument which
establishes evidence on origin of goods
imported into any country.
 These certificates are essential for exporters to
prove where their goods come from and therefore
stake their claim to whatever benefits goods of
Indian origin may be eligible for in the country of
exports.
 The certificate need to be authenticated by the
importer country’s chamber of commerce.

24. 
The Negotiable Instruments Act, 1881 defines
a Bill of Exchange as
 “
an instrument in writing containing an
unconditional undertaking, signed by the
maker, directing a certain person to pay a certain
sum of money only to, or to the order of, a certain
person or to the bearer of the instrument”.

25. 
Sight Bill of Exchange
 In this Bill of Exchange, also known as demand Bill
of Exchange, the drawee has to make the
payment, on presentation.

26. 
Usance Bill of Exchange
 In case of Usance or Time Bill of Exchange,
payment is to be made on the maturity date, after
a certain period, known as tenor.
▪ When the calculation of period is made with reference to
the sight of bill, the bill is known as ‘after sight usance
bill’.
▪ Sometimes, the maturity date is calculated with
reference to the date of bill of exchange, it is known as
‘after date usance bill’.

27. 
Clean Bill of Exchange
 A clean Bill of Exchange is one when the relative
shipping documents do not accompany with it. In
this case, the relative shipping documents i.e. Bill
of Lading is sent directly to the importer to enable
him to take delivery of the cargo.

28. 
Documentary Bill of Exchange
 A documentary Bill of Exchange is one where the
relative shipping documents such as Bill of Lading,
marine insurance policy, invoice and other documents
are sent along with the Bill of Exchange.
▪ This is the common form in export trade.
▪ The documents are given to the bank either for collection or
negotiation. In case the importer gets the documents on
acceptance, it is called Documents against Acceptance. If the
importer gets the documents only on payment, it is called
Documents against Payment.

29. 
An advice of shipment is a notice sent to a
recipient when a shipment is dispatched.
 The document provides information about the
shipment. It is not possible to make changes to
the order once this notice is received, because it is
already in transit.

30. 
A letter of credit is a document issued by a
financial institution, or a similar party,
assuring payment to a seller of goods and/or
services provided certain documents have
been presented to the bank.
 These are documents that prove that the seller
has performed the duties under an underlying
contract (e.g., sale of goods contract) and the
goods (or services) have been supplied as agreed

31. 


Issued by importer’s bank
Serves as a financial instrument to the
exporter for meeting a contract.
Exporter uses this document for in financing
transaction for pre-shipment credit.

33. Regulatory Documents
• Exchange Control Declaration form-GR form
• ARE Forms
• Shipping Bill/ Bill of Export
• Port Trust of Copy of Shipping Bill
• Vehicle Ticket
• Receipt for Payment of port charges
• Freight Payment Certificate
• Insurance Premium Payment Certificate

34. 
The shipping bill is the main document on the
basis of which the customs permission is given.
 Under manual processing of export documents, the
exporter is required to file the appropriate type of
shipping bill to seek the order for customs clearance
of the export shipment.
 Under computerized processing, the exporter does
not prepare the shipping bill; instead it is computer
generated. The customs order is called “LET EXPORT
Order”.

35. 
After the shipping bill is stamped by the
customs, then only the goods are allowed to be
carted to the docks.

The shipping bill is prepared in five copies:

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

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Customs copy
Drawback copy
Export Promotion copy
Port Trust copy and
Exporters copy

36. 
Free Shipping Bill:
 It is used in case of goods which neither attract
any export duty nor entitled for duty drawback. It
is printed on simple white paper.

Dutiable Shipping Bill
 It is used in case of goods, which attract export
duty. It may or may not be entitled to duty
drawback. It is printed on yellow paper.

37. 
Drawback Shipping Bill
 It is used in case when refund of duties is allowed on the goods
exported. Generally, it is printed on green paper, but when the
drawback claim is paid to a bank, then it is printed on yellow
paper.

Shipping bill for Shipment Ex-Bond
 It is used in case of imported goods for re- export and which are
kept in bond. It is printed on yellow paper.

Coastal Shipping Bill
 It is used in case of shipment that is moved from one port to
another port, by sea, within India. It is not an export document.

38. 

Exporter pays some charges for use of port of
facilities in order to maintain the port in
proper way.
The port authority uses this money for the
port development and to provide better
facilities to exporters and importers.

39. 
Ports in India have prescribed their own
documents for payment of port charges and
handling shipment.
 Dock Challan at Kolkata
 Export Application in Chennai and Cochin
 Port Trust copy at Mumbai

40. 
It is an entry pass issued by the port trust
authority to the shipper to allow the latter
to bring export cargo to the port for their
dispatch to the importer.
 The customs official give vehicle chit when the
goods enter the custom designated area so that
the duty can be assessed and let export seal can
be availed from the customs for loading the cargo
to the ship.

41. 
A certificate showing that the freight for the
consignment has been paid to the shipping
company. It is a supplementary evidence to
avail the second bill of lading in case original
has been lost.

42. 
The shipping company demands an insurance
premium certificate for the insurance cover of
goods. The carriage of goods through ship