This document outlines the main stages of export procedures in India, including registration, pre-shipment, shipment, and post-shipment stages. It discusses the key requirements and processes at each stage, such as obtaining an Importer's Exporter Code, opening a bank account, arranging transport and shipping documents, and realizing export proceeds. The document also provides an overview of Special Economic Zones and Export Oriented Units in India, highlighting their objectives and key benefits like tax incentives to attract investment and promote exports.

1. EXPORT GROUP NO. -8
PROCEDURE
PRESENTORS
NAMAN KOTHARI
RITIKA BHATI
BIKASH SHARMA
SHALEEN PANDYA
ANAHATA MORDEKAR
RAHUL KUMAR DAS
1

2. MAIN STAGES:
1. REGISTRATION STAGE
2. PRE-SHIPMENT STAGE
3. SHIPMENT STAGE
4. POST-SHIPMENT STAGE
2

3. REGISTRATION STAGE
3

4.  Importer’s Exporter’s Code (IEC No.) which is granted by the
DGFT (DIRECTOR GENERAL OF FOREIGN TRADE)
 Obtaining the General Index Registration (GIR No. )
 It is obligatory for exporter to obtain the “ registration –cum-
membership certificate (RCMC)
 Opening the bank account
4

5.  For obtaining of the IEC no . , exporter has to apply regional
licence authority in duplicate with the following documents :-
 Two copies of passport size photos
 Photocopy of PAN CARD
 Details of current account
 RCMC and EPC
 Photocopy of industrial licence
 Certificate of incorporation
 DD for payment of Rs.1000
 Declaration that exporter isn’t on RBI caution list
5

6. PRE-SHIPMENT STAGE
6

7. 7
Approaching Foreign Buyers
Inquiry and Offer
Confirmation of Order
Opening Letter of Credit
Arrangement of Pre-shipment Finance
Production or Procurement of Goods
Packing and Marking
Central Excise Clearance
Obtaining Insurance Cover

8. SHIPMENT STAGE
8

9.  Shipping procedure consist of the following :-
 Reservation of the space in the ship :the exporter has to contact the shipping
company well in advance for booking the required space in the vessel .
 Arrangement of inter transport for factory /warehouse to the port of shipment
:transporting goods by road a rail from his own place to shipment
 Presentation and processing of the shipping document :
1) shipping bill ( 5 copies)
2) commercial invoice ( in duplicate)
3) LC
4) Certificate of origin
5) ARE-1 ( ORIGINAL AND DUPLICATE)
6) packing list or packing note
7) Excise invoice
9

10. THE EXPORTER HAS TO FILL UP ARE-1 FORM IN FIVE COPIES AS FOLLOWS :
1. ORIGINAL COPY – WHITE
2. DUPLICATE COPY – BUFF
3. TRIPLICATE COPY – PINK
4. 4TH COPY - GREEN
5. 5TH COPY - BLUE
6. 6TH COPY - YELLOW (EXPORTER’S OFFICE RECORD COPY)
10

11. POST SHIPMENT STAGE
11

12. 12
 Submission of documents by the agent to the exporter
 Presentation of the document to the bank for the purpose
of negotiation
 Dispatch of document
 Documentary bill of exchange
 Letter of indemnity
 Realization of export proceeds
 Processing GR forms

13. 13
SPECIAL ECONOMIC ZONE

14. 14
'Special Economic Zone – SEZ
'
 SEZs are zones intended to facilitate rapid economic growth by leveraging tax
incentives to attract foreign dollars and technological advancement
The Objectives of Implementing SEZs
 The benefits of operating within an SEZ include tax breaks for business owners and
independence.
 Generation of additional economic activity.
 Promotion of exports of goods and services.
 Promotion of investment from domestic and foreign sources.
 Creation of employment.
 Development of infrastructure facilities.

15. 15Key Advantages of SEZ Units in India
Exemption from import duty, VAT and other Taxes
10-year tax holiday in a block of the first 20 years
Exemption from duties on all imports for project
development
Income tax holidays on business income
Pollution free environment with proper drainage and
sewage system
In-house Customs clearance facilities
Easy access to airport and local Railway Station
Abundant supply of technically skilled manpower
 Abundant supply of semi-skilled labor across all industry
sectors

16. 16
 Navi Mumbai - Multi-product, Mumbai
 Wipro Infotech - SEZ on IT / ITES at Electronics City,
Sarajpur Bangalore
 Salt Lake Electronic City, West Bengal
 alta food processing unit, West Bengal
 Manikanchan - Gems and jewelry, West Bengal
 Calcutta Leather Complex, West Bengal
Some of the Established Important Special
Economic Zones in India are :

17. 17
EXPORT ORIENTED
UNIT’S

18. 18Objectives of the Export oriented unit :
The main objectives of the EOU scheme is to increase exports, earn foreign exchange to the
country, transfer of latest technologies stimulate direct foreign investment and to generate
additional employment.
Major Sectors in EOUs :
o GRANITE
o TEXTILES / GARMENTS
o FOOD PROCESSING
o CHEMICALS
o COMPUTER SOFTWARE
o COFFEE
o PHARMACEUTICALS
o GEM & JEWELLERY
o ENGINEERING GOODS
o ELECTRICAL & ELECTRONICS
o AQUA & PEARL CULTURE

19. 19
EOU Unit Obligations
 The EOUs are required to achieve the minimum NFEP (Net Foreign
Exchange Earning as a Percentage of Exports) .
 Minimum EP (Export Performance) as per the provisions of EXIM
Policy which vary from sector to sector.
 For electronics hardware sector, minimum NFEP has to be
‘positive’ and minimum EP for 5 years is US$ 1 million or 3 times
the CIF value of imported capital goods, whichever is higher.

20. 20
THANK YOU