Description

1. 2. Export Documents Commercial Documents Principal Documents Regulatory Documents
Auxiliary Documents
3. Principal Documents Auxiliary Documents • • • • • • • • • • • • • 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.
8.  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.
9.  It gives all the details about the goods in the box/crate/pallet/container  Type  Dimension
 Weight
10.  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.
11.  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
12.  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.

2. 13.  It indicates that the goods have been inspected before sealing for export.  Issued by EIA 
Issued in prescribed pro forma in 5 copies
14.   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.
15.  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.
16.  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.
17.  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.
18.  Mate’s receipt issued by the officer of the ship is to be exchanged with the bill of lading at
subsequent stage.
19.  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.
20.  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.
21.   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.
22.  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.

3. 23.  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”.
24.  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.
25.  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’.
26.  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.
27.  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.
28.  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.
29.  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
30.    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.
31. 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
32.  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. 

4. Under computerized processing, the exporter does not prepare the shipping bill; instead it is
computer generated. The customs order is called “LET EXPORT Order”.
33.  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:      Customs copy
Drawback copy Export Promotion copy Port Trust copy and Exporters copy
34.  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.
35.  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.
36.   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.
37.  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
38.  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.
39.  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.
40.  The shipping company demands an insurance premium certificate for the insurance cover of
goods. The carriage of goods through ship