This document provides an overview of key export and import documents. It discusses commercial documents needed for export such as export sales contracts, proforma invoices, certificates of origin, bills of lading, and airway bills. It also discusses regulatory documents required for export like shipping bills and export declaration forms. For imports, it outlines important documents like invoices, packing lists, bills of lading, import licenses, and bills of entry that must be submitted to customs. Overall, the document emphasizes the importance of documentation in international trade for legal and commercial purposes.

2. Overview of Documentation
Documentation may mean the following—
• A set of documents provided on paper, or online, or on
digital or analog media, such as audio tape or CDs.
• The process of documenting knowledge, as in scientific
articles.
• The process of providing evidence.
• The writing of product documentation, such as
software documentation.
• A synonym for the term document.
• A synonym for the term bibliography
©Nilotpal Chakraborty 2

3. Significance of Documentation
• Documents are important for the following reasons—
(a) as an evidence of shipment and title of goods
(b) for obtaining payment
(c) to provide a specific and complete description of the
goods
(d) for assessment of correct Duty for clearance purpose
(e) for obtaining Export Licenses
(f) for obtaining export finance
(g) for completing Pre-shipment Inspection
©Nilotpal Chakraborty 3

4. Commercial / Regulatory Documents
• Commercial set of documents are mainly used for
Commerce. In other words these are documents
normally exchanged between buyer and seller.
• Regulatory documents are required in dealing
with various regulatory authorities such as
customs, RBI, Excise, Licensing authorities
Inspection and other Export Promotion bodies for
availing incentives etc.
©Nilotpal Chakraborty 4

5. Commercial / Regulatory Documents
Commercial Regulatory
Commercial Invoice Shipping Bill
Inspection Certificate ARE1 from (Excise)
Insurance Certificate RBI Declaration Forms
Bill of Lading / AWB Application for remittance of currency
Certificate of Origin Various Licences
Bill of Exchange Bill of Entry
Shipment Advice
Packing List
©Nilotpal Chakraborty 5

6. Commercial Documents
8. Letter to Bank for negotiation
of documents
8. Bill of Exchange
7. Shipping Instructions7. Packing List
6. Shipping order6. Shipment Advice
5. Mate Receipt5. Bill of Lading
4. Application for Certificate of
Origin
4. Certificate of Origin
3. Declaration for Insurance3. Insurance Certificate
2. Intimation for Inspection2. Inspection Certificate
1. Proforma Invoice1. Commercial Invoice
AuxiliaryPrincipal
©Nilotpal Chakraborty 6

7. Import Documents
©Nilotpal Chakraborty 7

8. Important Documents–Imports
• Invoice
• Packing list
• Bill of Lading
• License/Authorizations in original
• Letter of Credit/Bank Draft/wherever necessary
• Insurance document
• Import license
• Industrial License
• Test report in case of chemicals
• Catalogue, Technical write up, Literature in case of machineries, spares or
chemicals as may be applicable
• Certificate of Origin
• No Commission declaration
©Nilotpal Chakraborty
8

9. Invoice
• Invoices are often called bills.
• Various types of invoices used in
International Trade are
• Proforma Invoice
• Commercial Invoice
• Consular Invoice
• Legalized Invoice
• Customs Invoice
©Nilotpal Chakraborty 9

10. Packing List
• It is a consolidated statement in a prescribed format detailing
how goods are packed, marked and numbered including
weight and dimensions of each package.
• It is useful for customs at the time of examination and
warehouse keeper of buyer to maintain inventory record and
to effect delivery.
• It has many details common from invoice but it does not
indicate unit rate value of goods.
©Nilotpal Chakraborty 10

11. Packing List
• Customs uses it as a check-list to verify:
– the outgoing cargo (in exporting) and
– the incoming cargo (in importing).
• Basic functions of Packing List are:
– To confirm the contents of a shipment as it left the
exporter’s premises.
– To indicate weights, measures and the piece count (i.e. the
number of cartons or cases) in that shipment.
©Nilotpal Chakraborty 11

12. Inspection Certificate
• “Certificate of Inspection” is issued by the Inspection Agency concerned
certifying that the consignment has been inspected before shipment as
per the requirements of the Exports (Quality Control and Inspection) Act,
1963.
• It satisfies the conditions relating to quality control and inspection as
applicable to it and is certified export worthy.
• This certificate is required:
– by customs before allowing shipment of goods or
– by a banker to negotiate the documents.
• This certificate bears cross references of invoice or contract number.
©Nilotpal Chakraborty
12

13. Inspection Certificate
• Inspection can be done by—
– Inspection Agency appointed by the Government of India, i.e. Export
Inspection Agency, Textile Committee, Central Silk Board etc.
– Inspection Agency may also be nominated by importing countries’
Government i.e. SGS and OMIC by some African Countries.
– Sometimes buyer himself appoints an independent private inspector
to inspect the goods.
• If an inspection is a part of transaction, then exporter is required to
arrange for necessary inspection.
• It can be a certificate of quality, weight, analysis, or the like.
©Nilotpal Chakraborty 13

14. Certificate of Origin [COO]
• It is a certificate indicating the fact that the goods which have
been exported have originated or manufactured in a
particular country. So it is a sort of declaration testifying the
origin of export.
• It is normally required by an importer to clear goods from the
customs.
• For political and social reasons, it is insisted by Customs
Authority of importing country before goods are allowed to
enter in the country.
• It helps the importer to take an advantage in duty concession,
if any. For e.g. goods imported under Free Trade Agreement.
©Nilotpal Chakraborty
14

15. Certificate of Origin
• These are often required:
– to meet Customs requirements in the importing state
– to comply with Banking requirements
– for other official and commercial reasons.
• There are two categories of Certificate of Origin :
1. Preferential Certificate of Origin and
2. Non-preferential Certificate of Origin
©Nilotpal Chakraborty 15

16. Bill of Exchange
• Bill of Exchange [BE] is a document drawn and is an order by
the exporter to the buyer to pay the money in specified
exchange.
• It is also known as a draft.
• A bill of exchange is accompanied by commercial documents
which are presented by a bank and released to the buyer
either against payment (at sight) or against a signature for
payment on a specified future date.
• It is an unconditional written order.
©Nilotpal Chakraborty 16

17. Bill of Exchange
• When a BE is drawn on foreign firm it is termed as a foreign
draft or bill of exchange.
• It is prepared either in an international currency or Indian
rupees depending on the terms of the contract.
• Accordingly, the bill is known by the name of currency in
which it is drawn.
e.g. a bill drawn in US dollars is known as a “Dollar Bill” and
when drawn in Rupees, it is termed as “Rupees Bill”.
©Nilotpal Chakraborty 17

18. Bill of Exchange
• Features of a Bill of Exchange:
– A bill must be in writing, duly signed by its drawer,
accepted by its drawee and properly stamped.
– It must contain an order to pay. Words like ‘please pay US $
5,000 on demand and oblige’ are not used.
– The order must be unconditional.
– The sum payable mentioned must be certain or capable of
being made certain.
– The parties to a bill must be certain.
©Nilotpal Chakraborty 18

19. Bill of Lading (B/L)
• Bill of Lading is the transport document associated
with Sea freight.
• It is issued by the Shipping Company or its agent or
master of a ship acknowledging that specified goods
have been received on board as cargo for conveyance
to a named place for delivery to the consignee who is
usually identified.
• It is a document of title to the goods and, as such, is
freely transferable by endorsement and delivery.
©Nilotpal Chakraborty 19

20. Bill of Lading (B/L)
• Bill of Lading serves three purposes as:
– Receipt given by Shipping Company as goods
described on document has been received by
it/carrier.
– Evidence of the contract of carriage by sea
between the shipping company and the shipper
(exporter or importer).
– Document of title to the goods and can be used
to obtain payment or a written promise before the
merchandise is released to the importer.
©Nilotpal Chakraborty 20

21. Bill of Lading (B/L)
• It is the only evidence to file a claim against the
shipping company in the event of non-delivery,
defective delivery or short-delivery of the cargo at the
destination.
• For preparation of B/L the exporter should submit the
complete set of B/L together with mate receipt to the
shipping company which will calculate the freight
amount on the basis of measurement or weight.
• On payment of freight, the shipping company returns
the B/L duly signed and supported by requisite
adhesive stamps.
©Nilotpal Chakraborty 21

22. Bill of Lading (B/L)
• Bill of Lading contains the following information:
– Shipping company’s name and address.
– Consignee’s name and address.
– Notify party
– Name of the vessel
– Port of loading/Shipment and port of discharge.
– Shipping marks and Numbers, Cubic measurements, weights
– Description of the goods
– Number of packages.
– Shipped on board with date-rubber stamp.
– Gross weight and net weight.
– Freight details
– Signature of the shipping company’s agent.
– Container number if any.
– Shipper’s name and address.
– B/L Number and Date
– Originals
– Terms (on reverse) ©Nilotpal Chakraborty 22

23. Airway Bill (AWB)
• Airway Bill is a transport document associated with Airfreight.
• It serves as a receipt for goods and an evidence of the contract of carriage,
but it is not a document of title to the goods. Hence, the AWB is non-
negotiable.
• It contains the following details:
– number of packages
– dimensions or volume
– gross weight
– shipping marks
• The goods in the air consignment are consigned directly to the consignee.
©Nilotpal Chakraborty 23

24. Bill of Entry
• The document on the strength of which clearance of
imported goods can be affected is known as Bill Entry,
the form of which has been standardized by the
Central Board of Excise and Customs.
• Every importer has to submit it under section 46 of
the Customs Act, 1962.
• Under EDI system, Bill of Entry is actually printed on
computer in triplicate only after ‘out of charge’ order
is given. Duplicate copy is given to importer.
©Nilotpal Chakraborty 24

25. Bill of Entry
• Salient features of a Bill of Entry which is to
be presented for clearance of goods for
home consumption are mentioned below:
– Origin & Vessels Particulars
– Particulars of the Goods
– Value
– Duties Levi able
– Code
– Declaration of Importers/Clearing Agents
©Nilotpal Chakraborty 25

26. Bill of Entry
• Documents required by customs authorities are required to be
submitted to enable them to (a) check the goods (b) decide
value and classification of goods and (c) to ensure that the
import is legally permitted.
• Documents presented to customs along with the Bill of Entry
generally include:
• Invoice,
• Packing List,
• Bill of Lading or Delivery Order,
• Import License(s) / Customs Clearance Permit,
• Letter of Credit / Bank Draft wherever necessary
• Insurance Policy,
• Certificate of Origin etc.
©Nilotpal Chakraborty 26

27. Export Documents
©Nilotpal Chakraborty 27

28. Export Sales Contract
• What is Export Sales Contract?
– Agreement between buyer and seller, stipulating each and
every details of the transaction.
– Legally binding document.
– It reduces the probabilities of disputes & differences as it
fixes the role and responsibilities of each party.
©Nilotpal Chakraborty 28

29. Export Sales Contract
• Terms and Conditions:
– While drafting the sales contract one must ensure the
following:-
1. Coverage is complete.
2. Maximum clarity.
3. Future probability to be provided.
4. Trade practices.
5. Law of both countries
6. Need of both parties.
– There should not be any ambiguity regarding the exact
specifications of goods and terms of sale including export
price, mode of payment, storage and distribution methods,
type of packaging, port of shipment, delivery schedule etc.
©Nilotpal Chakraborty 29

30. Export Sales Contract
– Following standard terms and conditions are covered
in an Export Sales contract: -
• Name & address of both the parties.
• Contract Number & Date, place
• Description of goods, quantity and quantity
• Product Standards and Technical Specifications of goods.
• Inspection/certification
• Total Value of Contract
• Terms of delivery (F.O.B./C.F.R./C.I.F. etc.),
• Period of Delivery/Shipment, part shipment, Trans-shipment.
• Terms of payment:- L/C, D/A, D/P, advance payment,
Amount/Mode & Currency
©Nilotpal Chakraborty 30

31. Export Sales Contract
• Taxes, Duties and charges
• Packing, Labeling, Marking, etc.
• Brokerage/commissions and discounts
• Licenses and Permits
• Insurance Requirements, Certificates of Insurance
• Documentary Requirements
• Performance guarantee
• Signature by all parties to the contract.
• Remedies
• Arbitration.
– Standard Export Sales Contract forms are also available.
These can be used as it is or with some modification as per
individual need.
©Nilotpal Chakraborty 31

32. Pre-shipment Documents
• Documents at pre-shipment stage are those documents,
which are required to be made, till the consignment is
presented to the customs department for clearance.
• The following documents can, therefore, be treated as pre-
shipment documents:-
– Proforma Invoice
– Confirmed order or contract
– Letter of Credit
– Pre-shipment Inspection Certificate
– Packing list
– Shipping Bill
– Export Declaration Forms
– ARE
©Nilotpal Chakraborty 32

33. Post-shipment Documents
• Documents at Post-shipment stage are naturally those
which are prepared after the shipment.
• These documents include the following:-
– Mate Receipt
– Bill of Lading
– Airway Bill
– Roadway/Railway Bill
– Post Parcel/ Courier Receipt
– Invoices (including consular invoice)
– Certificate of Origin
– Insurance Certificate or Policy
– Bill of Exchange
©Nilotpal Chakraborty 33

34. Documents for availing various Export Benefits
• Documents are also divided, depending upon,
whether the benefit has to be claimed prior to
exports or after the exports.
• For claiming benefits one has to make
different applications with various
government authorities.
©Nilotpal Chakraborty 34

35. Conclusion
• Documentation is an essential part of any
business to run efficiently and effectively.
• It helps in avoiding ambiguities and disputes.
• Documents should be prepared carefully and
both the parties (export/import) should study
and refer to it.
©Nilotpal Chakraborty 35

36. THANK YOU
©Nilotpal Chakraborty 36