The document provides an extensive overview of international trade, focusing on procedures for exports and imports, including necessary registrations, legal frameworks, and roles of various organizations. It details key aspects of export logistics such as product selection, market research, pricing, documentation, and compliance with trade regulations. Additionally, it discusses the importance of proper packaging, labeling, and the use of Incoterms to facilitate international transactions.

1. 1

2. SN Panigrahi 2

3. SN Panigrahi 3
Welcome Address : Mr. M. V. Sudhir Kumar, Assistant Director, MSME DI, Hyderabad
Inaugural Address and support rendered by M/o MSME and MSME DI Shri D.
Chandrasekhar, Additional Industrial Advisor, MSME DI, Hyderabad
Overview of Foreign Trade Policy, Export Promotion and Import Substitution Shri K.
Hrushikesh Reddy, ITS, Deputy Director General of Foreign Trade (DDGFT), Hyderabad
Opportunities in Exports & Import Substitution and Role of APEDA Shri N. C. Lohakare,
Regional Director, APEDA Regional Office, Hyderabad
Overview of Exports Markets; Documentation & Procedures for Exports Shri S. N.
Panigrahi, International Business Consultant, Hyderabad
Packaging Requirements for Exports & UN Certification Dr. Gaurav Madhu, Joint Director
& Regional Head, Indian Institute of Packaging, Hyderabad
Udyami Registration Details Ms. N. Sumathi, Assistant Director, MSME DI, Hyderabad

4. 4SN Panigrahi
International Trade is the exchange of capital, goods,
and services across international borders or territories
ie Exports and Imports between countries.
The phrases International Trade, Global Trade and
Foreign Trade are interchangeably used in the
common parlance of trade.

5. SN Panigrahi 5
Exports
Goods and
Services produced
in one country and
sold to other
countries
Imports
Goods and
Services
consumed in a
country that are
purchased from
other countries.
Trade Deficit
Imports > Exports
Trade Surplus
Exports > Imports
The balance of trade
is the difference between the value of
a country's imports and exports for a
given period.
Exchange Rates –
The price of a nation’s currency
in terms of another nation’s
currency
Foreign Trade

6. 6

7. 7
Tariff is a Tax Levied on Goods
Traded Internationally, that is
on Imports. As a result, the
Price Level of Imported
Products Rises and the
Demand for them decrease,
thus imports are Controlled.
Non-Tariff Barriers (NTBs)
include all the Rules,
Regulations and Bureaucratic
Delays that help in keeping
Foreign Goods out of the
Domestic Markets or
Discourage.

8. 8
Sanitary and Phytosanitary Measures
Technical Barriers to Trade
Pre-Shipment Inspection & other Formalities
Trade-Protective Measures
Price-control Measures
Finance Measures - Foreign Exchange
Trade-related Investment Measures
Government Procurement Restrictions
Rules of Origin
Non-automatic Licensing, quotas, prohibitions and quantity control,
measures other than for SPS or TBT reasons
Subsidies
Trading Blocks
Preferential Arrangements
➢ Basic Customs Duty (BCD)
➢ Social Welfare Surcharge (SWC)
➢ IGST
➢ Additional Duty
➢ Anti –Dumping Duty
➢ Anti-Subsidy Duty
➢ Safeguard Duty

9. SN Panigrahi 9

10. 10

11. SN Panigrahi 11

12. 12
Establish an
Organization
Formal Setting
up of
Organization
Obtain
PAN & Open a
Bank Account
Obtain IEC &
RCMC of EPC
Register with
GST & Customs
AD Registration
Selection of
Product /
Service
Acquaintance
with Products;
Competitive
Sourcing
Any Restrictions
on Export?
Any Restrictions
in Importing
Country?
Study the
Demand &
Supply Trend;
Competition
Select the
Product
Considering
Competitiveness
Selection of
Markets &
Finding Buyers
Which Country to
go?
Understand
Market; Business
Trips and Market
Research
Find a Distributor,
Agent, Wholesaler
or Engage
Representative
Understand
Level of
Competition &
Competitors
Offerings
Sending Offers,
Negotiating &
Getting Orders
Receive Inquires
Send Offers /
Samples
Negotiate Price &
Other Terms
Thoroughly
Understand &
Finalize
Agreement & Get
Formal Order
Confirm Order if
in Agreement &
Receive Payment
/ DC / LC
Execution of
Orders / Export
Source /
Manufacture
Required Goods
Check Quality &
Other
Documentary
Requirements
Engage CHA /
Forwarder for
Customs, Port &
Shipping
Formalities
Export & Get
Shipping
Documents After
Export
Post Export
Formalities
Delivery
Intimation to
Customer
Presenting
Shipping
Documents to
Bank
Realization of
Export Proceeds
Lessons Learned
Are you Ready for
Export Business?
Plan your Market Entry and
Finalize the Right
Agreements
Order Fulfilment &
Post Export
Formalities
SNPanigrahi,EssenpeeBusinessSolutions
Setting Up
Organization
What to
Export
Where to
Export
Executing
Export Order
How to Get
Export Orders
Payment
Realization

13. 13
The steps in starting a small business include creating a viable business plan, doing the relevant
market research, finalizing funding sources and pinning down the business model.
Once you have validated your idea with these steps, and understand what is an Export & Import
Business, it’s important to follow certain basic steps as follows to setup an organization and
Complete some Statutory Formalities.
Establish an
Organization
Obtain
PAN
Open a Bank
Account
Obtaining
RCMC from
EPC /
Commodity
Boards
Register with
GST
Obtain IEC
from DGFT
Register AD
with
Customs

14. Select a Export Product
Find a
Product or
Service you
are
Passionate
About &
Conversant
With
Are you
Able
Source
the
Product
?
Are You
Able to
Ensure
Quality &
Required
Standards
?
Whether
Goods are
Freely
Exportable
/ Restricted
/
Prohibited
?
Whether
there is
Any
Restrictions
in
Importing
Country
?
Are You
Able to
Source
Competitively
&
Consistently
?
Select the
Product
Considering
Competitive
ness &
Competition
1
2
What to
Export

15. 15
Select & Find Export Markets
Determine
the
Marketability
of your
Product or
Service
Understand
Your
Business &
Identify
Potential
Markets; &
Do Market
Research
Understand
Level of
Competition
&
Competitors
Offerings
Understand
Free Trade
Agreements
if any or
Trade
Barriers in
the Target
Market
Find a
Distributor,
Agent,
Wholesaler
or Engage
Representa
-tives
Develop
Market
Strategy;
Target /
Niche
Markets;
Pricing &
Promotion
Start
Marketing;
Digital &
Other
Modes
1
3
Where
To
Export

16. 16
Click
http://indiantradeportal.in/
Search
Product
Description
Select ITC
HS Code
Select
Country of
Interest
Select
Corresponding
ITC HS
Code of
Importing
Country
Available Information
➢ MFN / Basic
Customs Duty
➢ Preferential Tariff
➢ Rule of Origin
➢ SPS & TBT Measures
➢ GST / MEIS /
Drawback / Interest
Subvention / TMA /
RoSCTL Rates
➢ Exim Policy of India

17. 17
Get Export Order & Exercise Due Diligence
Receive
Inquires &
Send
Offers
Follow-up
Negotiate
Price &
Other
Terms
Thoroughly
Understand
& Finalize
Agreement
& Get
Formal
Order
Confirm
Order if in
Agreement
& You Able
to Fulfil
Understand
Quality /
Other
Standards
&
Certification
Requirement
Regulations
Make Due
Diligence
to Find
Customers
& their
Credentials
Receive
Payment /
DC / LC
as Agreed
1
4
How to
Get
Export
Orders

18. 18
Executing & Fulfilling Export Orders
Source /
Manufacture
Required
Goods
Check
Quality &
Standards
as
Required
Engage CHA
/ Forwarder
for Customs,
Port &
Shipping
Formalities
Stuffing &
Export
Clearance;
Get Shipping
Documents
After Export
Ensure
Proper
Packing &
Labelling
Requirements
Ensure
Pre-
Inspection
& Other
Certification
Requirements
Delivery
Intimation
to
Customer
1
5
Fulfil
Export
Order

19. 19
Presenting Shipping Documents to Bank & Realization of Export
Proceedings
Preparing
Export
Documents
As per
Payment / LC
Terms
Presenting
Export
Documents
to Bank
Realization
of Export
Proceedings
Getting
E-BRC
Bank
Negotiates
these
Documents
with the
Importer's
Bank
Handling
Discrepancies
if any
Claiming
Export
Incentives
if Any /
Discharging
Export
Obligation
1
6
Payment
Realization
SN Panigrahi

20. 20
Organizations
Supporting to
Exporters
DGFT
GST / Customs
EPCs / Commodity Boards / FIEO
Ports/ICD / CFS/ Shipping /
Air lines
EIC
RBI / Banks / ECGCIIFT & IIP
Chambers of Commerce's
/ Trade Bodies
ITPO / ITP
DGTR
BIS / DGCIS

21. 21
Chapter -1: LEGAL FRAMEWORK AND TRADE FACILITATION
Chapter 2 : GENERAL PROVISIONS REGARDING IMPORTS AND EXPORTS
Chapter 3 : EXPORTS FROM INDIA SCHEMES
Chapter 4 : DUTY EXEMPTION / REMISSION SCHEMES
Chapter 5 : EXPORT PROMOTION CAPITAL GOODS (EPCG) SCHEME
Chapter 6 : EOUs, EHTPS, STPS & BIO-TECHNOLOGY PARKS (BTPS)
Chapter 7 : DEEMED EXPORTS
Chapter 8 : QUALITY COMPLAINTS AND TRADE DISPUTES
Chapter 9 : DEFINITIONS
Chapter 7A : TRANSPORT AND MARKETING ASSISTANCE (TMA)

22. 22
A scheme designed to
provide rewards to
exporters to offset
infrastructural
inefficiencies and
associated costs.
Transferable Duty
Credit Scrips are
Issued which can be
used to upset
Customs Duties.
The Scheme allows
Duty Free Import
of inputs, which are
physically
incorporated in an
export product. In
addition to any
inputs, packaging
material, fuel, oil,
catalyst which is
consumed / utilized
in the process of
production of export
product, is also be
allowed – as per
SION.
The objective of the
Scheme is to
facilitate import of
capital goods for
producing quality
goods and services
and enhance India’s
manufacturing
competitiveness.
EPCG Scheme
allows import of
capital goods for
pre-production,
production and
post-production at
zero customs duty.
Duty Drawback
Allows Refund of
Duty
of Customs and
Duty of Central
Excise that are
chargeable on
Imported and
Indigenous
Materials used in
the Manufacture
of Exported
Goods.

23. 23
ITC-HS Codes
Schedules
Schedule – I
ITC(HS)
Import
Schedule – II
ITC(HS)
Export
Divided into 21 Sections and each section is
further divided into chapters. The Total 98
Number of Chapters in the schedule I
Contain 97 Chapters giving all the details about
the guidelines related to the export policies.
ITC-HS Codes or better known as Indian Trade Clarification based on Harmonized
System of Coding was adopted in India for import-export operations. Indian
custom uses an Eight Digit ITC-HS Codes

24. 24
The item wise export and import policy shall be, as specified in ITC(HS) published and notified by
Director General of Foreign Trade which Specifies Conditions according to which any goods
are allowed for Export or Import.
Schedule 1 of ITC (HS) Provides for Import and
Schedule 2 of ITC (HS) Provides for Export - Click
➢These Items
can’t be
Exported /
Imported at all.
➢ Allowed only
through Designated
State Trading
Enterprises like
STC; MMTC
➢ Must get
Authorization
Explicitly
Permitting such
Goods
➢ No
Permission
Required
Freely
Allowed
Restricted
Items
Prohibited
Items
Channelized
Items
ITC
(HS)

25. 25
Ministry of Finance, Government of India
Department of Revenue
Functions Administrative
Authority
Formulation of Policy
Concerning Levy
and Collection of Customs
Duty, Goods and Service Tax
(GST) and Central Excise
duties, Prevention
of Smuggling and
Administration of Matters
Relating to Customs, Goods
and Service Tax (GST),
Central Excise, and
Narcotics to the Extent under
CBIC’s Purview.
Custom Houses
Customs Preventive
Commissionerate's
Central Goods and
Service Tax (CGST)
Commissionerate's
Central
Revenues Control
Laboratory
CBIC

26. 26
Collection of Customs Duties on Imports and Exports as per the Customs
Act, 1962 and the Customs Tariff Act, 1975;
1
Export of Cargo, baggage, Postal Articles and arrival and departure of
vessels, aircrafts etc.;
2
Discharge of agency functions and Enforcing Prohibitions and
Restrictions on Imports and Exports under various legal enactments
3
Prevention of Smuggling including interdiction of narcotics drug
trafficking; and
4
International Passenger Clearance.5

27. 27
Digital & Social Media
Attending Trade Fairs /
Exhibitions
Contacting Export
Promotion Councils &
Commodity Boards
Embassies & Foreign
Missions
Personal Meets /
Contacts
Advertisements
Print & Digital
Through Publications
Through Contacts of
Friends and Relatives
Government Trading
Agencies
Chamber of
Commerce's &
Federations
Buying & Selling
Commission Agents
Through Own Overseas
Representatives
Through Merchant
Exporters
Exporter – Importer
Directory
Develop a Web-Site /
Portal
Sell – Buy Leads
Search Engines / Portals :
Google / Yahoo etc

28. SN Panigrahi
28
Step - 1
Study and understand the details of the inquiry to anticipate and provide exactly
what is requested and needed.
Step - 2
Conduct due diligence to screen whether or not the inquiry is coming from a
company or organization on any of the restricted parties lists, and make sure it is a
bona fide potential customer who is financially capable of purchasing your product(s).
Step - 3
Respond Quickly by Thanking for sending the inquirer for requesting the RFQ or
PFI…
Step - 4
Provide a Positive Statement about your Company, the quality of your products
and services, and your reliability as a preferred supplier to your existing customers.
Step - 5
Respond immediately with RFQ with type(s) and quantities of goods offered, their
value, and important Product Specifications and other Parameters such as Weight,
Dimensions and Similar Details

29. SN Panigrahi
29
Step - 6
Avoid Technical Jargons (Unless Required) that might not understandable or
misinterpret what you are talking about – Use Simple Language
Step - 7
Provide Sufficient Information and Details in your proposal to serve all parties who
may be involved in using information for their portion of the overall international
transaction and process.
Step - 8
Create your Offer in such a manner that you position your company in the most
advantageous negotiating situation possible.
Step - 9
Provide Information for Initiation that helps your overseas customer open a Letter
of Credit using Incoterms 2020 to your advantage. Provide adequate lead times and
sufficient product or service details.
Step - 10
Clearly state any time constraints of your offer. You may wish to use a statement
such as: “The price and terms of this offer are valid for 60 days from the date of this
proposal.”
Cont……….

30. SN Panigrahi
30
Step - 11
List all Additional Costs included in the quote separate from the cost of the
product. For example, ocean packaging, handling fees, consular fees, inland freight,
ocean/air freight, insurance, fuel surcharge, document preparation, and other
charges. Do not combine these separate charges into one catch-all price category.
If you do, you may price yourself out of the market or handicap your negotiating
position.
Step - 12
Personally Sign (Manual or Digital) and use your appropriate title in order to
authenticate your offer.
Step - 13
If you email the sales proposal or proforma invoice to your potential customer,
decide whether a hard copy original on your letterhead is needed. If yes, send it by
airmail promptly.
Cont……….

31. 31
Sourcing should be focused on the competitive advantage they deliver to the company, vis a vis
their competition. Good Sourcing / Procurement can actually drive Competitiveness in terms of
Price, Quality, Delivery and improvements in supplier relationships.
Good
Sourcing
Price
Quality Delivery
Long Term
Relationships

32. 32
An important stage after manufacturing of goods or their procurement is their preparation for shipment.
This involves labeling, packaging, packing and marking of export consignments.
Proper packaging and labeling not only makes the final product look attractive but also save a huge
amount of money by saving the product from wrong handling the export process.
To Contain
Protect and
Preserve a
Product
Convenience
for Handling
Proper and
Attractive
Packaging for
Marketing
Packaging
Shipper's
Mark;
Country of
Origin
Handling Marks
(international
pictorial
symbols)
Weight;
Number of
Packages
and Size of
cases
Labeling
Cautionary
markings,
such as "This
Side Up."
Cautionary
Markings,
such as "This
Side Up."
Importer or
Importing
Country
Requirement

33. 33
Right use of INCOTERMs® ensure smooth Sales Transaction Across Boarders and avoid Potentially Costly
mistakes. Incoterms define the Responsibilities, Costs and Risks to be borne by buyers and sellers
for the sale of goods in International Transactions. The terms are structured to increase incrementally the
obligations (control, risk and cost) on one party while decreasing the obligations of the other, depending on the
specific term chosen.
INCOTERMs® Used
To Estimate Costs, Quote the Prices, Negotiate & Finalize Contracts, To Select & Finalize Forwarders &
Sipping Lines, For Preparing Documents like Invoice, B/L etc., Working out Cash Out-Flows, Finalize
Payment Terms, Export Shipping Credits & Bank Transactions, Understand the Risks etc
Seller
Exporter
Buyer
Importer
INCOTERMs® Used
To Estimate Costs, Quote the Prices, Negotiate & Finalize
Contracts, To Select & Finalize Forwarders & Sipping Lines, For
Preparing Documents like Invoice, B/L etc., Working out Cash
Out-Flows, Finalize Payment Terms, Export Shipping Credits &
Bank Transactions, Understand the Risks
SN Panigrahi

34. SN Panigrahi 34SN Panigrahi

35. Export pricing is the most important factor in for promoting export and facing international
trade competition. It is important for the exporter to keep the prices down keeping in mind all
export benefits and expenses.
However, there is no fixed formula for successful export pricing and is differ from exporter to
exporter depending upon whether the exporter is a merchant exporter or a manufacturer
exporter or exporting through a canalising agency.

36. 36
Terminal Fees
THC / DTHC
Warehousing Cost
Customs Duty
Cost of Goods
Ocean
Freight
CHA –
Customs Clearance
Visible
Costs
Hidden
Costs
Export- Import : Hidden Costs
Transportation
Insurance
Local Transport
CIC - Container
Imbalance Charges /
Equipment
Imbalance Charges
Bunker Charges
EBS: Emergency
Bunker Surcharge
Lift On / Lift Off
Survey Charges
Container Cleaning Charges
Container Maintenance
Charges /
Repair Charges
GRI
Wharfage
Forwarding Fee
Environment Fee Destination
Equipment Repositioning
Surcharge (ERS)
Destination Delivery Charge
(DDC)
Carrier Security Fee (CSF)
Expediting / Follow ups (as needed)
Detention Charges
Carrier Lo/Lo
Congestion Surcharge
Bunker Adjustment Factor
(BAF)
Currency Adjustment Factor
(CAF)
Low Sulphur Charge
Handling
Customs Inspection
Charges
Quarantine
CHA Additional
Charges @ Actual
Amount over &
above THC /
DTHC Customs
Clearance Delay
Charges
SN Panigrahi

37. 37
EXW
(Ex-Works) Price
Product Costs
Manufacturing / Purchase Cost + Modification Costs + Export
Packing & Labeling + Marking Cases + Strapping + Administration
Cost + Domestic Financing (-) Taxes Refunded
Cost of Sales and Promotion
Travel Expenses + Participation in Exhibitions / Trade Fairs +
Promotional Activities + Communications + Legal & Negotiation
Expenses + Export Sales Commissions (if any)
Documentation & Other Misc.
Expenses
Documentation + Pre-Shipment Inspection & Third Party
Certifications (if any) + Licences / Authorizations / Permissions
Profit
Banking & Financial : Cost of Credit
➢ Engage with all
the Stakeholders
Prior to Shipment
& Ensure Proper
Costing,
Documentation &
Avoid Mistakes

38. 38
EXW
(Ex-Works Price)
=
FOB Price
+
Loading on to Carrier +
Inland Transport & Insurance
(From Your Location to Delivery
@ Port of Loading; Insurance if
Required) +
Un-Loading @ Port +
Cost of Documentation &
Certificates if any +
Port (Loading Port) Charges
(Including Demurrage & Storage)
+
THC & Wharfage & Charges of
Loading into Vessel+
Other Shipping & Forwarding & CHA
Charges +
Customs Clearing Charges (@
Loading Port)

39. 39
EXW
(Ex-Works Price)
FOB Price
Inland Transportation
Costs till Port of Loading
& Port & Shipping &
Customs Clearance
(Loading Port) Charges
FOB Price CNF PriceOcean Freight
CNF Price CIF PriceInsurance

40. 40
International Contract
Seller
Exporter
Buyer
Importer
Product Specific Requirements, Catalogs,
Quality & Inspection
Pre-Shipment Requirements – Inspection;
Samples etc
Post Shipment Requirements –
Installation, Commissioning, Services etc
Warrantee Services
Any Special Terms & Conditions
Exporter, Importer, Consignor &
Consignee Details
Description of Goods, HS Code, In-Scope
& Out-Scope; Packing & Marking Details
Qty, Price, Discounts, Total Value,
Currency; Validity of Contract
Payment Terms; Bank Details
Place of Dispatch, Place Delivery; Port &
other Details; INCOTERM etc

41. 41
International Contract
Seller
Exporter
Buyer
Importer
Entire Contract
Waiver
Change Mechanism / Modifications
Dispute Resolution – Arbitration;
Attorney Fees
Effective Date & Contract Signatures
Notices & Amendments
Applicable law and Competent
Jurisdiction; Language
Non-Exclusive Engagement
Delivery & Risk Transfer; Retention of
Ownership or Return of Goods.
Confidentiality

42. 42
Dun &
Bradstreet
www.dnb.co.in Risk & Business Credentials Report
ICP www.icpcredit.com/companie
s/A120.asp-Credit
provide international credit status reports,
company profiles and business information
CCM http://www.cnchemicals.com/ Desk Research, search the related information
about the supplier or buyer, in China
Globexia http://globexia.com/commodit
y-trade-consulting/due-
diligence-checks-in-nigeria/
Carry out in-depth due diligence checks of
organisations in Nigeria for international
buyers
Etihad Beaure www.aecb.gov.ae Dubai
Board of
Investment of
Thailand
http://www.boi.go.th Thailand
U.K. Govt site https://www.gov.uk/get-
information-about-a-company
U.K. Govt site

44. 44
Self-assessment of Imported and Export Goods
Section 17 of the Customs Act, 1962 provides that an importer entering any
imported goods under section 46 or an exporter entering any export goods under
section 50 shall self-assess the duty.
Thus, under self-assessment, it is the importer or exporter who will ensure that
he declares the correct classification, applicable rate of duty, value, benefit
of exemption notifications claimed, if any, etc. in respect of the imported /
export goods while presenting Bill of Entry or Shipping Bill.
Entry of Good for
Importation
Section 46 of Customs
Act, 1962
Entry of Good for
Exportation
Section 50 of Customs
Act, 1962
Presenting Bill of Entry
Presenting Shipping Bill
(exported in a vessel or
aircraft), a Bill of Export
(exported by land)
Self-Assessment
Sec 17 of
Customs Act,
1962

45. 45
By
SN Panigrahi

46. Definition
of Export
Export of Services
Section 2 (6) of IGST Act, 2017 :
(i) The Service Provider is situated in India;
(ii) The Recipient of Service is situated Outside India;
(iii) The Place of Supply of that service is also Outside India;
(iv) The Payment for such service has been received by the supplier of
service in Convertible Foreign Exchange or in Indian rupees
wherever Permitted by the Reserve Bank of India; and
(v) The supplier of service and the recipient of service are Not Merely
Establishments of a Distinct Person in accordance with Explanation 1
in section 8; .
Export of Goods
Section 2 (5) of IGST Act, 2017 :
“Taking Goods out of India to a place outside India”
Explanation.––For the purposes of this Act, where a person has,––
(i) an establishment in India and any other establishment outside India;
(ii) an establishment in a State or Union territory and any other establishment outside that State or Union territory; or
(iii) an establishment in a State or Union territory and any other establishment being a business vertical registered within
that State or Union territory, then such establishments shall be treated as establishments of distinct persons.

47. 47
Exporter
Without Payment
of Tax
Under Bond / LUT
FORM GST RFD-11
With Payment of
IGST
Payment of
IGST
Refund of
ITC
Refund of
IGST
Option - 1
Option - 2
Sec 16. (3)(a)
Sec 16. (3)(b)
File Separate
Application
In RFD -01A
No Separate
Application
S/B Treated as
Application
File Separate
Application
In RFD - 01A
Export of Goods
Export of Services /
Supplies to SEZ
Circular No. 17/17/2017- GST dated 15.11.2017 and
Circular no. 24/24/2017-GST dated 21.12.2017
Zero Rated Supply
Export / Supplies to
SEZ / SEZ Dev.
ITC
Allowed
ITC
Allowed
Accumulated ITC can be Claimed as Refund
Credit Ledger Debited to the Extent of Refund Claimed
ITC Utilized towards Payment of IGST
SNPanigrahi
GST Paid
Inward Supply

48. 48

49. Complete Post-Export
Documentation &
Negotiate in Bank for
Getting Payments
Develop Your Export
Strategy After Thorough
Understanding
Negotiate & Finalize
Contracts
Review and Understand
Export and Import
Regulations
Get Ready with Goods &
Documentation &
Make Shipment
Get Customer Feedback
&
Discuss for Repeat
Orders
Export Marketing is the practice by which a company sells products or services to a foreign country.
Products are produced or distributed from the company’s home country to buyers in international
locations.

50. Receipt of Enquiry &
Sending Offers &
Negotiation
Receipt of Export
Order / Contract or
Indent
Assess Credit
Worthiness of
Customer
Verify whether the
Export order is in Line
with Agreed Terms-
Then Acknowledge &
Accept if in Order
Receiving Advance
Payments or L/C etc
Obtaining Pre-
Shipment Finance &
Obtaining Export
Licenses /
Authorizations if
Required
Arrange / Source /
Manufacture
Required Goods
Get Goods Ready
with Proper Packing &
Marking
Appoint / Engage CHA
/ Forwarder
Arrange Pre-Shipment
Inspection if Required
or other Formalities
Reservation of
Shipping Space
Prepare Necessary
Documents - Dispatch
of Goods & Arranging
Insurance etc if
Required
Receipt of Goods in
the Port & Make
Customs Clearance
Filling S/B
Getting Bill of Lading
/ Air Waybill
& Other Post
Shipping Documents
Intimate the Customer
About Shipments &
Share Required
Copies of Documents
Negotiate the
Documents in the
Bank
Realize the Export
Proceedings

51. Register @
Customs
IEC & AD
Register @
Customs
Export
Promotion
Schemes if any
Filing of
Declaration (S/B)
in EDI
By Exporter /
CHA
Checklist is
Generated for
Verification
Data is
Submitted to the
System by the
Service Center
Operator
System
Generates a
Shipping Bill No.
Generation of
Shipping Bills;
Issue of B/L or
AWB by
Shipping / Air
Lines
Customs
Examination of
Export Cargo if
Required &
Allow Let Export
System Appraisal
of Shipping Bills
RMS
Arrival of Goods
at Docks
Customs
Registration
Processing of
Shipping Bill
ProcessingofShippingBill

52. Factory Stuffing
One Time
Approval from
GST official for
FCL Cargo
Dock / CFS /
ICD Stuffing
In case Exporter
doesn’t have
Permission for
Factory Stuffing
or LCL Cargo
Air Cargo
Carting
The Export Cargo
is Carried at the
Airport Nominated
Warehouse of the
Airlines

53. Export Clearance Procedure
Factory Stuffing of Containers
Intimation to Superintendent or
Customs for stuffing of
cargo from factory.
Empty Container picked up
from CY / ICD and Transported
to Factory .
Container stuffing
Self Sealing.
Export Documentation
Made Ready at Factory
Invoice & Packing List;
Shipper Declaration;
Purchase Order
Loaded and Sealed container moves
to port of Loading / ICD / CFS.
S/B filed along with other docs
for Customs Clearance at
Gateway port / CFS / ICD.
Documents cleared.
Container seals Intact.
‘Let Export’ Order given. .
Container moves to designated
Terminal for loading on vessel.
SN Panigrahi

54. Circular No. 26/2017-Customs, dated the 1st July, 2017
SN Panigrahi

55. Purchase of RFID
Embedded E-
Seals from the
Authorized
Vendors
Intimation to
Concerned
Authorities when
self-sealing is
carried out
Prepare &
Declare Serial
Number of e-
seal in S/B
Feed Data in the
e-seal through
web based
module Provided
by the Vendor
Following Data
Should be fed:
IEC; S/B No. &
Date; E-seal
No.; Date &
Time of Sealing;
Customs Port;
Container No.;
Trailer No.
Container
Moves to Dock.
Readers Provided
at the Port Reads
the Data
Customs
Clearance Subject
to RMS. Container
Seals Inspected. If
Un-Tampered “Let
Export” order given
Containers Move
to Designated
Terminal for
Loading on
Vessel
One Time Factory Stuffing Approval
Empty Container
Picked up from
CY & Transported
to Factory for
Stuffing

56. 56
The declaration filed by the importer or exporter may be verified by the proper officer when so
interdicted by the Risk Management Systems (RMS).
Such verification will be done selectively on the basis of the RMS, which not only
provides assured facilitation to those importers having a good track record of
compliance but ensures that on the basis of certain rules, intervention, etc., high risk
consignments are interdicted for detailed verification before clearance.
On the basis of interdictions under RMS, Bills of Entry may either be taken up for verification
of assessment or for examination of the imported goods or both. If the self-assessment is
found incorrect, the duty may be reassessed.
In cases where there is no interdiction by RMS or non existence of any other factor, there will
be no cause for the declaration filed by the importer to be taken up for verification, and such
Bills of Entry will straightaway be facilitated for clearance without assessment and
examination, on payment of applicable duty, if any.
Self-assessment : Risk Management Systems (RMS)

57. 57
The verification of a self-assessed Bill of Entry or Shipping Bill, which are interdicted by the
RMS, shall be with regard to correctness of classification, value, rate of duty, exemption
notification or any other relevant particular having bearing on correct assessment of imported or
export goods. For the purpose of verification, the proper officer may order for examination or testing
of the imported or export goods. The proper officer may also require production of any relevant
document or ask the importer or exporter to furnish any other relevant information. Thereafter, if the
self-assessment is not found to have been done correctly, the proper officer may re-assess the
duty. This is without prejudice to any other action that may be warranted under the Customs Act,
1962. On re-assessment, contrary to the self-assessment done by the importer or exporter, the
proper officer shall pass a speaking order, if so desired by the importer or exporter, within 15 days
from the date of re-assessment of bill of entry or shipping bill.
When verification of self-assessment in terms of Section 17 requires testing / further documents /
information, and the goods cannot be re-assessed quickly however, the importer or the exporter
requires the goods to be cleared on urgent basis. In such cases, provisional assessment may be
done in terms of Section 18 of the Customs Act, 1962, once the importer or exporter, as the
case may be, furnishes such security as deemed fit by the proper officer of Customs for payment of
deficiency, if any, between the duty as may be finally assessed or re-assessed as the case may be,
and the duty provisionally assessed.
Self-assessment : Risk Management Systems (RMS)

58. 58
e-Sanchit
In recent years, India witnessed major reforms in the taxation system via digitalization. From
Income Tax to GST, most of the things are now available online. To ensure ease of doing
business, the CBIC (Central Board of Indirect taxes and Customs), has launched e-SANCHIT,
which an online platform for paperless processing, uploading of the documents enables
registered persons to file their customs related documents online without approaching
other regulatory agencies for requisite permissions if any.
The e-SANCHIT initiative is made mandatory. Only the ICEGATE registered users can use
the e-SANCHIT application by accessing e-SANCHIT link.
Under this new scheme, hard copies of the uploaded documents are not required to be
produced to the assessing officers.
The objective here is to minimize the physical interface between the customs agencies and trade
and to maximize the pace of clearance.

59. 59
e-Sanchit
It has already been made available to importers and exporters in the country and as a next step, CBIC is
extended this facility to PGA (Participating Government Agencies).
This will enable PGAs to provide necessary clearances, in the form of certificates, through the
document upload facility to the beneficiaries (importer and exporters). Beneficiaries shall be
accordingly notified of the uploaded documents.
•The Integrated Declaration compiles the information requirements of Seven governmental agencies, namely,
• 1. Customs,
• 2. Food Safety and Standards Authority of India (FSSAI)
• 3. Plant Quarantine,
• 4. Animal Quarantine,
• 5. Drug Controller,
• 6. Wild Life Control Bureau (WCCB) and
• 7. Textile Committee
and Replaces nine different or separate forms required by said different agencies.
•The proposed “Single Window Interface for Trade (SWIFT), would reduce interface with Governmental
agencies, reduce precious time & the cost of doing business in India.

60. 60
Commercial
Documents
To discharge respective
Legal and other incidental
Responsibilities under
Sales Contract.
Regulatory
Documents
These are prescribed by
various Government
Departments / Bodies for
compliance of formalities
under relevant Laws
Governing Transactions in
Exporting Country &
Importing Country.
Documents
Required by
Exporting Country
Documents
Required by
Importing Country
Export Assistance
Documents
These are the documents
which are required for
claiming assistance under
the various Export
Assistance / Promotion
Measures

61. Principal Documents
Commercial Invoice
Packing List
Certificate of Inspection
Certificate of Origin
Insurance Certificate
Bill of Exchange
Bill of Lading / Airway Bill
Quality Inspection Report
Product Analysis Report &
Literature
Phytosanitary Certificate
Fumigation Certificate
Certificate of Confirmation
Auxiliary Documents
Proforma Invoice
Intimation for Inspection
Shipping Instructions
Insurance Declaration
Application for Certificate of
Origin
Mate’s Receipt
Letter to Bank for Collection
Shipping Advice / Shipping
Order
SN Panigrahi

62. 1 Name, Address,GSTIN No of Supplier
2
Unique Serial Number of Each Invoice in one or multiple series (Can have Dash -orSlash
/.But it should be different series for each year
3 Date of Issue of Invoice
4 Name , Address ,GSTIN of recipient If Registered
5
In Case of Unregistered Buyer, Name, Address, State, Place of Delivery is compulsorily
required if Invoice Value before taxes is more than 50000
6 HSN Code of Goods
7 Description of Goods
8 Quantity as well as Quantity Code or Units
9 Total Value
10 Discount if any and Taxable Value (Total Value-Discount)
11 Rate of Tax IGST & Tax Amount (if opted for Payment)
12 Country of Origin & Country of Destination
13 Address for Delivery
14 Whether Tax is Payable Under Reverse Charge
15 Signature/Digital Signature of Authorized Signatory

63. 63
Export Tax Invoive
(Under Sec 31 of CGST Act; Rule 46)
SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX”
Or
“SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF
INTEGRATED TAX”
Exporter / Consignor / Beneficiary
Name & Address
GSTIN :
Invoice No. & Date Exporters Ref. / Sales Contract
Buyers Order No. & Date
Other Reference(s)
Importer / Consignee Buyer (if other than Consignee) Notify Party
Name and Address of the Other Party Involved
other than Buyer
Pre-Carriage by: Place of Receipt
by Pre-Carriage:
Country of Origin:
Port Code :
Country of Final Destination
Vessel / Flight Details Port of Loading Terms of Delivery :
Payment Terms :
L/C No. & Date :
Usance :
Port of Discharge Final Destination
Marks & Nos No. & Kind of Pkgs Description of Goods HSN
Code
Qty UoM
Foreign Currency Indian Currency
Price Value Price Value
Container No.
Discount
Taxable Value (FOB)
GST Rate
GST Amount
Exchange Rate : Total
LUT No. & Date
Bank Details Grand Total
Amount Chargable (Rs in Words)
For
Place
Date Authorised Signatory

64. 64
Provided also that in the case of the export of goods or services, the invoice
shall carry an endorsement
“SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON
PAYMENT OF INTEGRATED TAX”
or
“SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS
UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”,
as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,-
(i) name and address of the recipient;
(ii) address of delivery; and
(iii) name of the country of destination
Tax Invoice – Export
Rule 46 of CGST Rules

65. 65
Required
for Value
> Rs 50,000
Cargo to
Move Along
with E-Waybill
+ Other
Documents
Like Invoice
E-Waybill Not
Required in
Case of
Customs
Sealing
E-Waybill Not
Required
Transport of
Exempted
Goods

66. Before
Commencement
of Movement of
Goods
Every
Registered
Person who
Causes
Movements of
Goods
•In Relation to
Supply or
•Reasons other
than Supply or
•Inward supply from
unregistered person
•Furnishing
Information
Relating to
Transaction in
Part A of Form
GST EWB-01
•Information
Relating to
Transport in
Part B of Form
GST EWB-01
Consignment
Value Exceeding
Rs. 50,000/-.
Timing Who How When
Consignment
value
To be declared in
Invoice, a bill of
supply or delivery
challan (Sec 15)
CGST
SGSTIGST
Union territory
tax
Value of
Exempt
Supply and
Goods SN Panigrahi
Rule 138 of
CGST Rules,
2017

67. FORM GST EWB-01
(Rule 138) E-Way Bill
PART-A : Transaction Details
A.1 GSTIN of Supplier
A.2 GSTIN of Recipient
A.3 Place of Delivery (PIN Code of place of delivery)
A.4 Document Number
A.5 Document Date
A.6 Value of Goods
A.7 HSN Code
A.8 Reason for Transportation (1.Supply; 2 Export or Import; 3 Job Work;
4 SKD or CKD; 5 Recipient not known; 6 Line Sales; 7 Sales Return; 8
Exhibition or fairs; 9 For own use; 10 Others)
PART-B : Transport Details
B.1 Vehicle Number for Road
B.2 Transport Document Number (Transport Document number
indicates Goods Receipt Number or Railway Receipt Number
or Airway Bill Number or Bill of Lading Number)
E-Way Bill No. :
E-Way Bill date :
Generator :
Valid from :
Valid until :
SN
Panigrahi

68. AWB
(Airway Bill)
A transport
document used
for Air Freight
B/L (Bill of
Lading)
A transport
document for
Sea Freight
L/R
a transport
document for
Road Freight

69. Types of
Shipping
Bill
Free
Shipping Bill
Dutiable
Shipping Bill
Drawback
Shipping Bill
Shipping bill
for Shipment
Ex-Bond
Coastal
Shipping Bill
Shipping Bill/ Bill of Export is the main document required by the Customs Authority for allowing shipment.
There are following Types of Shipping Bills:

70. NumberofCopiesof
ShippingBill
Customs Copy
Exporter's Copy
Exchange Control
Copy
Export Promotion
Copy
The customs authorities endorse the duplicate copy of the shipping bill with
"Let Export Order" and "Let Ship Order".
After the clearance or customs, exporter can load the goods on ship.
Generated After
“Let Export Order”
is Generated
Optional - Generated
after submission of
EGM

71. Circular No. 55/2016-Customs; Dated 23rd November, 2016
Shipping Bill (Exchange Control copy and Export Promotion copy)
After the Appraiser grants LEO (Let Export Order) in the system, printout of the Shipping
Bill is generated by the system in triplicate i.e. (i) Customs copy (ii) Exporter's copy and (iii)
Exchange Control Copy. The fourth copy namely the Export Promotion Copy is generated
after submission of EGM. Further, with regard to Shipping Bill:
a. detailed copy of the Shipping Bill is not required by the Authorised Dealer. It is
enough if a summary copy is printed.
b. CBEC provides copies of digitally signed Shipping Bills to DGFT.
c. The data of Shipping Bill is integrated with EDPMS (Export Data Processing and
Monitoring System) of RBI.
In the light of the above, printing of the Exchange Control copy and Export Promotion
copy of the Shipping Bill does not serve any useful purpose.
Printing of the Exchange Control copy and Export Promotion copy
of the Shipping Bill

72. 72

73. Registered
Merchant
Exporter
Registered
Supplier
Intra-State Supply
0.05% CGST + 0.05% SGST
(OR)
Inter-State
Supply
0.1% IGSTPhysical
Movement
of Goods Export within 90 Days
From Tax Invoice of Supplier
Indicate in S/B –
1. Suppliers GSTIN
2. Suppliers Invoice No. & Date
Port / ICD /
Airport
LCS
Registered
Warehouse
(OR)
Aggregate Supplies
from Multiple
Registered Suppliers
Merchant Exporter Procuring from Domestic Supplier
Notification No. 40/2017-Central Tax (Rate), 23rd October, 2017
Notification No. 41/2017--Integrated Tax (Rate), 23rd October, 2017c
Registered with an
Export Promotion
Council or a
Commodity Board
w.e.f 23rd October, 2017
Warehouse
to Port
In a Major Relief
to the Merchant
Exporters, Partial
Exemption of
GST was
Provided on
Procurement from
Domestic
Suppliers, w.e.f
23rd October, 2017
Tax Invoice

74. 74
Registered
Merchant
Exporter
Registered
Supplier
Jurisdictional
Tax
Officer
1. Purchase Order Placed
2. Copy of
Purchase Order
5. After
Export
Copy of S/B or
Bill of Export
+
Proof of EGM /
Export Report
6. After Export
Copy of S/B or
Bill of Export
+
Proof of EGM /
Export Report
7. Supplier Shall not be
Eligible for the Tax
Exemption if the Registered
Recipient fails to Export the
said goods within a period
of 90 Days from the date of
issue of Tax Invoice.
Merchant Exporter Procuring from Domestic Supplier
Notification No. 40/2017-Central Tax (Rate), 23rd October, 2017
Notification No. 41/2017--Integrated Tax (Rate), 23rd October, 2017
4.Exports Made
Within 90 Days
3. Supplies Made with GST Payment – Rate 0.1%
8. Supplier to Pay
Differential GST amount in
case Merchant Exporter
Fails to Export within 90
Days

75. 75
According to Notification No. 40/2017-Central Tax (Rate), 23rd October, 2017 and Notification No. 41/2017--
Integrated Tax (Rate), 23rd October, 2017, notification No. 3/2018-Central Tax, dated 23.01.2018 and Circular No.
37/11/2018-GST; Dated the 15th March, 2018 the benefit of procuring at Concessional Rate of 0.1% allowed to
Merchant Exporters subject to condition that the Merchant Exporter of such goods can Export the goods only
under LUT / bond and cannot export on payment of integrated tax per Rule 96(10) of the CGST Rules.
Registered
Merchant
Exporter
Registered
Supplier
(OR)
Inter-State
Supply
0.1% IGST
Supply
Tax Invoice
Export
Without Payment
of Tax under
LUT / Bond
Intra-State Supply
0.05% CGST +
0.05% SGST
Export
With Payment
of IGST
Claim
ITC
Refund
This Option
Not Available
Sec 16. (3)(a) of IGST Act
Sec 16. (3)(b)
of IGST Act

76. 76
➢ To Know More about Export – Import, GST & Other
Related Topics Pl. Go through My YouTube
Presentations @ Below Link
https://www.youtube.com/channel/UCVZScNa_leR8XbYINEwTFwQ/
videos
Also Don’t Forget to Circulate to your Contacts to Spread
Knowledge

77. Contact Details:
SN Panigrahi
9652571117
snpanigrahi1963@gmail.com
77