This document defines various categories of exporters and importers and provides explanations of key export and import documentation terms. It discusses the different types of exporters such as manufacturer exporter, merchant exporter, AEZ, BTP, EOU, and service provider. It also defines categories of importers. The document then provides details on various export documents including commercial invoices, packing lists, bills of lading, certificates of inspection and origin, and regulatory documents. It explains types of bills of lading and transport documents used in export and import transactions.

1. MIB 3.6 Export
Import Procedure
and Documentation
06 /august 2012

2. What are the different categories of
exporter???
• Mfrer Exporter: Means a person engaged in
trading activity and exporting or intending to
export goods.
• Merchant Exporter: Means a person engaged in
trading activity and exporting or intending to
export goods.
• AEZ: Agricultural Export Zones notified by DGFT in
Appendix 8 of Handbook of precedures(Vol 1)

3. Contd …
• BTP: Means Biotechnology park as notified by
DGFT on the recommendation of the department
of biotechnology.
• EHTP: means Electronic Hardware Technology
Park
• EOU: Export Oriented Unit for which an
LOP(letter of permission) issues by the
development commissioner.

4. SERVICE PROVIDER ( Exporter)
• i) supply of service from India to any other
country
• ii) supply of service from India to the service of
any consumer any other country
• Iii) supply of service from India through
commercial or other physical presence in the
territory of any other country
• Iv)supply of service in India relating to exports
paid in free foreign exchange or Indian rupees
which are otherwise considered as having being
paid for the free foreign exchange by RBI.

5. Contd
• SEZ: Special Economic Zones as
notified by the Ministry of commerce
and Industry.
• Status Holder: Means any exporter
recognized as Export house /Trading
house etc. by DGFT / Development
commissioner.
• STP: Software Technology Park.

6. Category of Importers
• ‘Importer’ means a person who
imports or intends to import and
holds an Importer- Importer code
number unless otherwise
specifically exempted.
• Actual user: who may be either
Industrial or non Industrial.

7. Basic definitions of EXIM
• Accessaories- or attachment
• Act- 1992 (FT(D&RAct), 1992.
• Apllicant :-
• Authorization: - 2(g) of FT(D&Act) 1992
• BOA- Board of Approval notified by Dept of
Commerce
• Capital Goods:-
• Competent authority:-
• Component:-
• Consumables :-

8. Counter Trade !!!!
Any arrangement under which exports/imports
from / to India are balanced either by direct
imports /exports from the importing /exporting
country or through a third country under a trade
agreements or otherwise. Exports/imports under
counter trade may be carried our through
Escrow accounts, buyback arrangements, barter
trade or any similar arrangement.The balancing
of exports and imports could wholly or partly be
in cash, goods and or/ services.

9. Developer
Means a person or body of persons, company, firm
and such other private or government
undertaking , who develops, builds, designs,
organizes, promotes, finances, operates,
maintain or manages a part or whole of the
infrastructure and other facilities in the SEZ as
approved by the central government.
Development commissioner:-

10. Drawback
In relation to any goods produced or
manufactured in India and exported,
means rebate of duty chargeable on
any imported material or exercisable
material used in the manufacture of
such goods in India. The goods include
imported spares, if supplied with
capital goods manufactured in India.

11. • Excisable Goods: Means any goods
produced or manufactured in India and
subject to duty of excise under the Central
Excise and Salt Act,1944.
• Export Obligation: - the obligation to
export the product or products covered by
the authorization or permission in terms of
quantity , values or both, as may be
prescribed or specified by the regional or
competent authority.

12. • Group company:-
• Infrastructure facilities:- for SEZ etc.,
• Jobbing: -
• Regional authority:-
• Licensing Year:- 1st
April to 31st
March.
• Managed Hotel:-
• Manufacture:-
• MAI- Market Access Initiative
• NC- norms committee in the DGFT

13. • Notification:- published in the official gazette
• Order:-order by the central government under
Act
• SION- Standard input output Norms notified in
DGFT hand book (Vol.2) by Board of Approval.
• Third Party exports: exports made by an exporter
or manufacturer on behalf of another exporter(s)
.In such cases export documents such as shipping
bills etc shall indicate the name of both the mfg
exp/mfr and third part exporter.

14. BASIC EXPORT DOCUMENTS
BASIC EXPORT
DOCUMENTS

15. PRINCIPAL DOCUMENTS
.The Commercial Invoice,
. Packing List
. Bill of Lading/Air Waybill
. Certificate of Inspection/Quality
control
. Certificate of origin
. Bill of Exchange and
. Shipment Advice
. Insurance Certificate

16. AUXILARY DOCUMENTS
1. Proforma Invoice
2. Intimation for inspection
3. Shipping instructions
4. Insurance Declaration
5. Application for certificate of origin.
6. Mate's Receipt
7. Letter to bank of
collection/negotiation of documents

17. REGULATORY DOCUMENTS
1. ARE Form ( for Central Excise)
2. Shipping Bill/Bill of Export(for
Customs)
- For export of goods Ex. Bond
- For export of duty free goods
- For export of dutiable goods
- For export of goods under claim of
drawback

18. REG DOCU…
• -For export of goods under claim of DEPB
• 3. Port Trust Copy of Shipping Bill/
• Export Application/Dock Challan-Port
• 4. Vehicle ticket
• -Port
5. Exchange Control Declaration/GR/PP forms-
RBI
6. Freight Payment Certificate-Steamer Agents
7. Insurance Premium Payment Certificate-
Insurance Co.

19. Pro Forma invoice
Prepared by the supplier prior to
shipment of merchandise,
informing the buyer of the kinds
and goods to be sent, their value
and importation
specifications(weight, size and
such characteristics)
Prepared by the Exporter

20. COMMERCIAL INVOCE
Its A formal demand note for payment
issued by the exporter to the
importer for goods sold under a sales
of contract. Its should give details of
the goods sold,payment terms and
trade terms. It is also used for the
customs clearance of the goods
Prepared by EXPORTER

21. PACKING LIST
A LIST WITH DETAILED
PACKING
INFORMATION OF THE
GOODS BEING SHIPPED
PREPARED BY exporter

22. Inspection certificate
A report is issued by an independent
surveyor (inspection company) or
the exporter on the specifications of
the shipment including quantity,
quality, and price etc ,. Required by
certain buyer and countries.
Prepared by Inspection company or exporter

23. Insurance policy/certificate
Its an document evidencing –insurance
has been taken out on goods shipped,
and it gives full details of insurance
coverage. An insurance certifies that
the shipment has been under or given
open policy and is to cover loss of or
damage to the cargo while in transit.
Prepared by Insurer/insurance agent or insurance
broker

24. Product testing certificate
To certify that products are conformed
to e certain international/national
technical standard such as product
quality, safety and specifications
etc,.
Issued by Accredited Laboratories

25. CONSULAR INVOICE
A document required by some foreign countries,
showing shipment information such as
consignor, consignee, and value description etc,.
Certified by a consular official of the importing
country stationed in the foreign country, its used
by the countries' customs officials to verify the
value ,quantity and nature of the shipment.
Required for the countries like ..kenya,uganda,
australia, fiji …
Preaperd by Exporter and certified by the said
authority

26. TRANSPORT DOCUMENTATION
Dock Receipt(DR) or Mate’s
Receipt: a receipt to confirm the
receipt cargo on warehouse
pending shipment. DR used as
documentation to prepare bill of
lading. Its has no legal role
processing financial settlement.
Prepared by Shipping company

27. BILL OF LADING( B/L )
A documents issued by the carrier to shipper,
acknowledging that specified have been
received on board as cargo for conveyance to a
named place for delivery. A through bill of
lading involves the use of at least two modes of
transport from road, rail, air and sea.. The term
derives from the verb ‘ to LADE’ – means to load
a cargo on to ship or other form of
trans…………….

28. The basics of B/L
1. Name of the shipping company
2. Flag of Nationality
3. Shippers’ Name
4. Order and notify party
5. Description of goods
6. Gross/Net weight etc.,
7. Freight rate/measurement /weight and total
freight .

29. Types of Bill of Lading
Order bill of lading : this bill uses express word
to make the bill negotiable i.e. it states that
the delivery is to be made to the further order
of the consignee using words such delivery to
Z ltd ..or right to make delivery can be
transferred by physical delivery of the bill
accompanied by adequate evidence of Z ltd ‘s
intention to transfer

30. Bearer Bill of Lading
Delivery shall be made to
whoever holds the bill.
Such bill may be created
explicitly or its an order bill

31. Surrender Bill of Lading
When we hand over the
Bill of Lading , we
surrender title to the
goods and our power of
sale over goods

32. A clean bill of Lading
States that the cargo has been loaded on
board the ship in apparent good order
and condition. Such B/L will not bear the
clause or notation which expressively
declares a defective condition goods and
or the packing thus …its simply to
acknowledge that the goods are received
in good condition.

33. AIR- WAY BILL (AWB)
• Used for carriage of goods by AIR.
• This serves as receipt of goods for
delivery and states the condition of
carriage, but is not a title document
or transferable/ negotiable
instrument .
Issued by AIRLINE

34. Packing List…prepared by shipper
A list providing information needed for
Transportation purpose, such as
details of invoice, buyer, consignee,
country of origin ,vessel/ flight/
airport of discharge/ place of
delivery, shipping marks/ container
number / weight – volume of
merchandise and the fullest details
of the goods.

35. Dynamic documents
• Export documentation is subject to frequent change
and amendments and requirements vary from
country to country .
• To avail the updated information… the following
sources can be contacted
• International chamber of commerce
• Trade information centre
• Export assistant centre
• An embassy
• Freight forwarders

36. Combined Transport Document (CTD)
• Exporters situated in interior parts of the
country face the problem of delay in
submitting shipping' documents pertaining to
the exports made by them to their bankers for
negotiation as they have to depend on their
shipping agents functioning at sea ports to
obtain, shipping documents, especially, the
marine bill of lading.

37. • To obviate this delay and also to popularize
containerization Government has established
Inland Container Depots (ICD) at a number of
places. In these depots, exporters can arrange
to get the goods stuffed in containers,
customs formalities completed and goods
dispatched to gateway ports in Customs
Sealed Containers.

38. Export Procedures & Documentation -
Step by Step
• Exporter examines export order/letter.
• Exporter places order with the factory or
supplier in case of merchant exporters.
• Factory/Supplier makes arrangements for
preship inspection and central excise
clearance.
• Factory arranges despatch of Railway
Receipt/Lorry Challan, AR4/AR5, inspection
certificate, packing list etc. to Export
Department.

39. • Insurance cover is arranged
• Documents (Commercial Invoice in particular)
are prepared in Export Deptt. and despatched
to C&F Agent along with shipping instructions.
• C&F Agent takes delivery of goods for storage
in a warehouse.
• C&F Agent brings the documents for clearance
by the Export Department of the Customs.

40. • After the documents are cleared goods are
brought for physical examination. The Dock
Appraiser records examination report, makes
`Let Export'
endorsement on the duplicate
copy of Shipping Bill and hands over the same
to the C&F Agent to 'be presented to
Preventive Officer supervising the loading of
the cargo.

41. • Preventive Officer makes the endorsement
`let ship'. Thereafter, shipping Bill is handed
over to the Agent of the shipping company.
• Goods are loaded and captain of the ship
issues Mate'
s Receipt to the Shed
Superintendent. C&F agent pays port charges
and takes delivery of the Mate's Receipt,
which is exchanged with Bill of Lading.

42. • C&F Agent forwards all the documents to the
exporter.
• The exporter takes necessary Steps for
obtaining Certificate of Origin.
• Shipment Advice is sent to Exporter.
• Export Documents are presented to Bank for
negotiation.

43. • Export documents are scrutinized, and if
found in order are negotiated or sent for
collection. Exporter receives payment, if
documents are negotiated and Bank
Certificate issued to him.
• Exporter claims rebate of central excise and
duty drawback.
• Exporter initiates action for claiming export
benefits.