This was a Port Visit report prepared for Indian Institute of Foreign Trade.

1. Import/Export Clearance Procedure
IGI Airport Visit Report
Submitted to : Indian Institute of Foreign Trade (IIFT)
EPGDIB 2014-15

2. Abstract
“This report in power point format tries to cover briefly the
facilities and Capacity at IGI Airport, the Import & Export
Process at the Airport and also briefly cites the key
difference in process at Sea port in India”
• This report is based on our Visit to IGI Airport, we had primarily visited the Import
Area at IGI airport and were not allowed inside the Export Cargo Area due to
restriction although we were given an overview by Celebi Staff, most of the content of
this report are from our notes made during visit, Presentation made by custom
personal during visit, learning from IIFT – ITOD subject faculty Dr. M.P. Singh classes
and Research work.
• Since some of procedure at wet port in the country are different we have given
reference of both Mumbai and Calcutta port on their different process.

3. IGI Airport
• Delhi Airport over View:
Indira Gandhi International Airport is the primary international airport of the
National Capital Region of Delhi, India, situated in South West Delhi, 16
Kilometers (9.9 mi) south west of New Delhi city center. Named after Indira
Gandhi, the former Prime Minister of India, it is the business Airport in India.
• Largest Airport in South Asia:
With the commencement of operation at the new terminal 3, Delhi’s Indira
Gandhi International Airport has become India’s and South Asia’s Largest and
one of the most important aviation hub, with a current capacity of handling
more than 46 million passengers and aimed at handling more than 100 million
passengers by 2030.
• Passenger Terminal
In 2011-12, the airport handled 35.88 million passengers and the planned
expansion program will increase its capacity to handle an additional 34 million
passengers annually since the start of the 2010 Commonwealth Games.
Terminal 3 is the world’s largest passenger terminal.
3
Overview

4. IGI Airport Overview
• IGI Airport is the home of
several Indian airlines
including Air India, Air India
Regional, IndiGo, JetLite,
SpiceJet, Jet Airways,
Kingfisher Airlines, GoAir
use IGI Airport AS THE
SECONDARY HUB
Approximately 80 airlines
serve this airport. At present
there are two active
scheduled passenger
terminals, a dedicated Hajj
terminal and a Cargo
Terminal.
Presentation Identifier Goes Here 4
HUB Activities
Activities
Non -
Aeronautical
Passenger Aircraft
Aeronautical
Duty- Free
Retail
Advertisement
Food &
Beverage
Multi level Car
Parking
Cargo
Fuel Farm

5. IGI Airport Overview
• Terminals at Delhi Airport:
– Terminal 1 – Domestic.
– Terminal 3 – Domestic and International.
– Hajj Terminal.
– Unused Terminal Facilities.
– Planned Terminals.
– Cargo Terminal (mentioned in detail)
• Cargo Terminal Overview:
– The Cargo Terminal is managed by Celebi Delhi Cargo Terminal Management India Pvt. Ltd. And
handles all cargo operations. The airport received an award in 2007 for its excellent and organized
cargo handling system. It is located at a distance of about 1 km from main Terminal T3. There are
three Export Cargo Sheds, covering a total area of 34, 200 sq. meters of space is available for
special cargo handling facilities and six Cargo bays for parking of wide bodied cargo freighters(
B747), Besides computerized Handling Systems. Cargo Handling System. In addition, there is also
tier Cargo Security System and Fire Safety arrangement.
• Major Goods Exported from IGI Airport:
1. Gold and Silver Import.
2. Import of Telecommunication Equipment.
3. Electronics Components like Computer etc.
• Capacity
5
Statistics (Apr '13 – Mar '14)
Passenger movements 36,876,986
Aircraft movements 290,772
Cargo tonnage 605,699

6. Cargo Handling Facility at IGI
Airport
Public Facilities General Facilities
Special
Facilitie
s
1 Photocopying 1
On-line Integrated Cargo Management System
(ICMS) for data processing
1
Strong Rooms for
valuable cargo
2
Cold Drinks / Tea/
Coffee Kiosks
2
Elevated Transfer Vehicle (ETV) with 350
stacking slots for 3 level storage of ULD's
2
Centre for perishable
cargo / cold room (3
chambers, 0-12° C)
3 Coffee Home 3 Pick and carry cranes 3
Hazardous Cargo
Shed
4
Public Telephone
(STD/ISD)
4 Forklifts 4 Live Animal shed
5 Packer Services 5 High Reach Stackers
6 Stamp Vendor 6 Stamp Vendor
7
Air Conditioned
Public Waiting Areas
7 Cargo trolleys
8 Banks 8 Power pallet trucks
9 9 Idle ULD Parking Area
10 State Bank of India 10 .
11 Canteen 11

7. IMPORT CLEARNCE
PROCEDURE

8. Customs Procedure
• Good are imported in India or exported from India through
sea, air or land.
• Goods can come through post parcel or as baggage with
passengers.
• Procedures naturally vary depending on mode of import or
export.
• Import is not allowed if the importer doesn't have the IEC
number issued by the DGFT, however good imported for
personal consumption do not require IEC number.
• Import Cargo is received by CTO from Airlines on Said-to-
contain and said-to-weight basis as per Import General
Manifestation (IGM).
Presentation Identifier
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9. IMPORT Procedure at IGI Airport
Presentation Identifier Goes Here 9
Arrival of Goods and Procedures prior
to lodgment of goods.
1. Conveyance to call only Notified Customs
Port/Airport.
2. Powerto board conveyance to question
and to demand documents.
3. Delivery of Import Manifest: Submitted
within 24 hours of its arrival at the point
of entry.
4. General Conditions
5. Amendments
6. Penal Liability
7. Entry Inwards
8. Enclosure to Import General Manifest.
9. Procedure for filling IGM at Custom
House operatingEDI service centers.
10. Filing of Store list.
11. Unloading and loading of Goods.
12. Other liabilities of carrier.
Procedure for clearance of Imported
Goods
1. Bill of Entry: Declaration Bill of Entry
be filed 30 days, in advance of the
expected arrival of concerned cargo
to expedite processing bill of Entry.
2. Assessment
3. EDI Assessment
4. Examination of Goods.
5. Green Channel Facility.
6. Payment of Duty.
7. Amendment of bill of Entry.
8. Prior Entry for Bill of Entry.
9. Mother Vessel/Federal Vessel.
10. Specialized Schemes.
11. Bill of Entry for Bond/Warehousing.

10. Categories of Imported Goods
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10
• As the name suggest
the item under this
category are NOT
permitted to be
imported.
• Item under this
category are Licensed
for importation.
• Items under this
category can be
imported through
specified channels or
Government
Agencies.
• As the name
suggest the items
under this
category are free
to be imported
and do not require
any license Freely
Importable
items
Cannibalized
Imports
Prohibited
items
Restrictive/Lic
ensed Import

11. Custom Clearance Procedure
Arrival of Goods and
Import General
Manifest
Preparing Bill ofEntry
Services of Customs
House Agent
Presentation of Bill of
Entry for Noting
Presentation of Bill of
Entry for Appraisal
Payment of DutyPhysical Examination as
per Examination Order
Release Order
Confiscation ofGoods
Indian Custom
Electronics Data
Interchange System
(ICES) System for
Clearance ofImport
Risk Management
System Warehousing
Clearance ofGoods

12. Bill of Entry
• Bill of Entry: A bill of Entry also known as Shipping Bill, is a
statement of the nature and value of goods to be imported or
exported, prepared by the shipper and presented to a custom
house. Filed in 4 copies, Original and duplicate are meant for
customs.
Presentation Identifier
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• WHITE BILL OF ENTRY
HOME CONSUMPTION
• GREEN BILL OF ENTRY
EX-BOND CLEARANCE
• YELLOW BILL OF ENTRY
WAREHOUSING
Bill of Entry should be
one of 3 types.
Out of these, two are for
clearance from customs while
3rd is for clearance from warehouse.

13. Import Clearance Procedure- IEC,
EDI & Non EDI
• The importers have to obtain an Importer-Export Code (IEC) number from the Directorate General
of Foreign Trade prior to filing of Bill of Entry for clearance of imported goods. The Customs EDI
System receives the IEC number online from the DGFT.
• If the goods are cleared through the EDI system, no formal Bill of Entry is filed as it is generated in
the computer system, but the importer is required to file a cargo declaration having prescribed
particulars required for processing of the Bill of Entry for Customs clearance.
• The importer clearing the goods for domestic consumption through non-EDIports/airports has to
file Bill of Entry in four copies; original and duplicate are meant for Customs, third copy for the
importer and the fourth copy is meant for the bank for making remittances.
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13
(a)Signed invoice (i) Import license, where necessary
(b) Packing list (j) Industrial License, if required
(c) Bill of Lading or Delivery Order/Airway Bill (k) Test report in case of items like chemicals
(d) GATT valuation declaration form duly filled in (l) DEEC Book/DEPB in original, where relevant
(e) Importers/CHA’s declaration (m) Catalogue, technical write up, literature in case of
machineries, spares or chemicals, as applicable
(f) Import license, wherever necessary (n) Separately split up value of spares, components,
machineries
(g) Letter of Credit, wherever necessary (o) Certificate of Origin, if preferential rate of duty is claimed
(h) Insurance document

14. Import Clearance Procedure –
Examination of Goods
• Examination of Goods: Examiners carry out physical examination
and quantitative checking like weighing, measuring etc. Selected
packages are opened and examined on sample basis in ‘ Customs
Examination Yard’.
• Examination report is prepared by the examiner.
• Out of Custom Charges Order:
• After goods are examined, it is verified that import is not prohibited
and after customs duty is paid Customs Officer will issue ‘Out of
Customs Change’ order under section 47.
• Demurrage if goods not cleared: Demurrage is payable if goods are
not cleared from port within three days.
Presentation Identifier
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15. Risk Management System:
• The Board has introduced the ‘Risk Management System’ (RMS) in IGI Airport where
the EDI System (ICES) is operational. The implementation of the RMS is one of the
most significant steps in the ongoing Business Process Re engineering of the
Customs Department.
• With the introduction of the RMS, the practice of routine assessment, concurrent
audit and examination is discontinued and the focus is on quality assessment,
examination and Post Clearance Audit of Bills of Entry selected by the RMS.
• Bills of Entry and IGMs filed electronically in ICES through the Service Centre or the
ICEGATE are transmitted by ICES to the RMS. The RMS processes the data through
a series of steps and produces an electronic output for the ICES. This output
determines whether a particular Bill of Entry will be taken-up for action (appraisement
or examination or both) or be cleared after payment of duty and Out of Charge
directly, without any assessment and examination. Also where necessary, RMS
provides instructions for Appraising Officer, Examining Officer or the Out-of- Charge
Officer.
• The facilitation schemes viz., Self-assessment scheme, Fast Track / Green Channel,
Accelerated Customs Clearance etc., are phased out with the implementation of the
RMS and the Accredited Clients Program.

16. Import Clearing Procedure
16
Bonded Ware
House
Clearance for home
Consumption
Cargo is put in bond
warehouse and cleared later on
payment of applicable duties.
Bounded ware house storage
Charges would be applicable at
the period of storage.
Cargo is cleared for delivery on
payment of applicable duties.
Importer Takes his Cargo and
there is no storage charges
applicable if done so during this
period.
Upon Arrival on the Good the Importershas
two Option.
• To clear immediately or
• To store under bond and clear later.

17. Schedule of Changes – Terminal
Storage and processing Charges at
Delhi Airport
TSP CHARGES
Type RATES REMARKS
General Cargo Rs. 4.50 / Kg subject to minimum of Rs. 225 per AWB
Charges include loading onto trucks
at the Truck Dock
Special Cargo Rs. 9.00 / Kg subject to minimum of Rs. 450 per AWB
DEMURRAGE CHARGES BEYOND 24 HRS FREE PERIOD*
Import General Cargo
Beyond free period & upto 5
days
Rs. 1.50 / Kg / Day
Beyond 5-30 days Rs. 3.00 / Kg / Day
Beyond 30 days Rs. 4.50 / Kg / Day
Import Special Cargo
Beyond free period & upto 5
days
Rs. 3.00 / Kg / Day
Beyond 5-30 days Rs. 6.00 / Kg / Day
Beyond 30 days Rs. 9.00 / Kg / Day
Import Valuable Cargo
Beyond free period & upto 5
days
Rs. 6.00 / Kg / Day
Beyond 5-30 days Rs. 12.00 / Kg / Day
Beyond 30 days Rs. 18.00 / Kg / Day
*Demurrage free period isasper govt order issued from time to time
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The ‘Free Period’ would be 72 hours.
Calculation of free period would start from Actual Time of Arrival (ATA) of the flight till generation of the Gate Pass.

18. Haulage to ICD – SEA
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Ocean Carrier Agent files
transshipment bond with customs if
the final destination is inland container
Depot
Carrier Agent gives
specific order for Inland
movement Haulage to
specific destination ICD.
Inland Haulage is normally
by Rail it can also be by
road.
Cargo Discharged at Sea
Port
Cargo moves to CV for clearance
Or to Rail Head for Haulage from
Rail to ICD.
Custom Clearance procedure
is same at ICD’s.

19. Import Clearance Procedure
Import Clearance 19
EDI Filing:
Electronicinput
Generation of Checklist
Generation of BE no.
Noting vis-à-vis IGM
Submit documents
under
checklist and BE no.
Appraisal:
Import Permissibility
as per EXIM Policy.
Correctness of docs
and declarations.
Correctness of value.
Fraud Prevention.
Assessment:
Calculation of duties as
per cargo classification.
Advance cargo exam if
necessary to determine
classificationand
calculate duties.
Major Documents:
Commercial Invoice
Packing List
Bill of Lading/AWB
Delivery Order
Cert. of Origin
Cargo catalogue
Import/Industrial
license
Filing ‘Bill of Entry’(BE) via EDI
(Electronic Data Interface) or
Manually withall documents
Processing of ‘Bill of Entry’ by
Customs officialsAppraisal &
Assessment
Clearance for Home Consumption
Import Clearance can be under any one of the various promotional schemes in
which an Industry is categorized, example; EOU, SEZ etc

20. 20
Payment of Duties
As assessed as per tariff
Cargo Alignment
Inline with assessed documents
Customs ‘out of charge’
Cargo customs cleared and ready for
delivery
Mode of payment:
Online under registration
Customs Nominated
Banks
Demand Draft
Examination
Partial as percentage at
random
Full 100% Cargo
Examination
Advance Examination:
Upon receipt of Exam
report, cargo classification
is determined and duty
Calculation Is made.
Import Clearance Procedure
Clearance for Home Consumption

21. Import Clearance 21
Bonded warehousing
Clearance for Home
Consumption
Cargo is put in Bonded Warehouse
and cleared later upon payment of
applicable duties.
Bonded Warehouse storage charges
will be applicable during the period
of storage.
Cargo is cleared for delivery
upon payment of applicable duties
Importer takes away his cargo and
no storage charge is applicable, if
done so during the free period.
.
Import Clearance Procedure
Upon CargoArrival, the Importer has two options:
• To Clear immediately, or
• To Store under Bond and clear later

22. Schematic Flow Chat of Cargo from Origin to Destination

23. Key difference in Air and Sea Custom
Air Sea
Lighter Cargo is shipped by Air Heavy Cargo is shipped via Sea
At Airport it’s examined and sealed. Sea Cargo is kept outside for examination and brought inside
the gate and again rechecked at port
Process and action is Faster at Airport Process takes relatively longer time.
Most Cargo is not examined at Airport due to perishable
and Urgent requirement.
Sea every consignment is checked.
After getting the shipping billthe goods are transferred to
Airport godown/warehouse of International Airport
Authority.
At Sea port the shipment is handed over to custom they pass
over to port trust authority
For loading goods on Aircraft after verification of
manifest/Airway bill no.
Shipping line is Quasy Negotiation Instrument whereas in
Airlines Airway bill is non-negotiable document.
At Airport the Airport Appraiser examines the goods for
draw back purpose and inspect to case and passes them for
release of draw back.
Shipping bill they check RBI adverse comment .
Key Difference in Import at
Sea Port and Air Port

24. EXPORT

25. Documentary Requirements
• Shipping Bill (Appropriate type) in quadruplicate, if clearance is
manual or Annexure A or B, in case clearance is given in
computerised manner;
• CommercialInvoice (2 copies);
• Exchange Control Form- GR Form or SDF as applicable, in
duplicate. SDF form is used in place of GR Form where customs
operations are computerised;
• Copy of Letter of Credit/Copy of Export Order/ Export contract, duly
attested by bank;
• Packing List;
• Certificate of Origin or GSP certificate of Origin;
• ARE-1, duly approved by the Central Excise office (ARE-1 has
replaced AR-4);
• Original copy of Certificate of Insurance, wherever necessary;
• Marine Insurance Policy; (For Sea)
• Export Licence, where required and
• Any other documents.

26. Clearing/Forwarding Agent
Role:
• Ware housing Facility at DOC.
• Booking of Shipping Space and Air Freight.
• Arrange for shipment to be put onboard.
• Equipped to provider Information on shipping lines and freight to
different destination with regards to changes etc.
• He must have capacity to prepare and process the shipping
document like bill of lading, document receipt
• He should be able to trace the shipment if shipment goes astray.
• He should have capacity to access the damage caused to cargo in
case of any loss.
• Desirable that he has storage facility at major international market to
warehouse the goods in case the importer refuses to pick the good.

27. Export Procedure (Air)
• Registration
• Processing of Shipping Bill
• Arrival of Goods at Docks
• System Appraisal of Shipment
• Custom Examination of Export Cargo
• Custom Examination of Export Cargo
• Stuffing/Loading of Goods in Containers.
• Drawls of Samples
• Amendments
• Export of Goods under Claim for Drawback

28. Export Procedure at Sea Port (The
below slide is a ppt (DoubleClick on slide)
Registerationfor
Business
identification
Electronicfiling of
Shipping Bill
Shipping Bill
Checking
document at
Custom House
Loading of Goods
under Supervision
of Preventive
Officer
Generationof
Shipping Bills.
Drawalof Sample
Physical
Examination of
Export Cargoby
Dock Apraiser
Collection of bill of
lading
Post Loading
Certification
Mate'sReceipt Port Procedures
Carting
Permission
Vehicle
Ticket
Mates
Receipt
Bill of Lading

29. Export Procedure (Air)
• Generation of Shipping Bills:
For clearance of export goods, the exporter or export agent
has to undertake the following formalities:
Registration:
Any exporter who wants to export his good needs to obtain PAN based
Business Identification Number (BIN) from the Directorate General of
Foreign Trade Prior to filing of shipping bill for clearance of export
goods.
The exporters must also register themselves to the authorized foreign
exchange dealer code and open a current account in the designated
bank for credit of any drawback incentive.

30. Export Procedure (Air)
• Registration in the case of export under
export promotion schemes:-
• All the exporter intending to export under the export promotion
scheme need to get their licenses/DEEC book ETC.
• Processing of Shipping Bill-Non-EDI:-
• In case of Non-EDI, the shipping bills or bills of export are required
to be filled in the form as prescribed in the Shipping Bill and Bill of
Export (Form) regulation, 1991.
• An exporter need to apply different forms of shipping bill/bill of
export for export duty free goods, export of dutiable goods and
export under drawback etc.

31. Processing of Shipping Bill-EDI:
• Under EDI System, declarations in prescribed
format are to be filed through the Service
Centers of Customs. A checklist if generated for
verification of data by the exporter/CHA.
• After verification, the data is submitted to the
System by the service Center operator and the
System generates a Shipping Bill Number, which
is endorsed on the printed checklist and
returned to the exporter/CHA.

32. Export Procedure
• Arrival of Good at Docks:
On the basis of examination and inspection goods are allowed enter into the Dock. At this
stage the port authorities check the quantity of the goods with the documents.
• System Appraisal of Shipping Bills:
In Most of the cases, a shipping bill is processed by the system on the basis of
declarations made by the exporters without any human intervention. Sometimes the
Shipping Bill is also processed on screen by the Customs Officer
• Customs Examination of Export Cargo:
The Customs Officer may inspect/examine the shipment along with the Dock Appraiser.
The Custom Officer enters the examination report in the system & then marks the
Electronic Bill along with all Original documents and check list to the Dock Appraiser.
If the Dock Appraiser is satisfied that the particulars entered in the system conform to the
description given in the original documents and as seen in the physical examination, he
may proceed to allow “Let export” for the shipment and inform the exporter or his agent.

33. Export Procedure
• Stuffing/Loading of Goods in Containers
• The exporter or export agent hand over the exporters copy of the shipping
bill signed by Appraiser “Let Export” to the steamer agent. The agent then
approaches the proper officer for allowing the shipment.
• The Customs Preventive Officer supervising the loading of container and
general cargo in to the vessel may give “Shipped on Board” approval on the
exporter’s copy of the shipping bill.
• Drawal of Samples:
• Where the Appraiser Dock (export) order for samples to be drawn and
tested, the Customs Officer may proceed to draw two samples from the
consignment and enter the particulars thereof along with details of the
testing agency in the ICES/E system.

34. Export Procedure
• The disposal of the three copies of the test
memo is as follows:
• Original: To be sent along with the sample to test
agency.
• Duplicate- Customs copy to retained with 2nd sample.
• Triplicate – Exporter’s copy.
• The Assistant Commissioner/Deputy Commissioner if he
considers necessary, may also order for sample to be
drawn for purpose other than testing such as visual
Inspection and verification of description, market value
enquiry etc.

35. Export Procedure.
• Amendments:
Any correction/amendments in the check list generated after filing of
declaration can be made at the service center, if the documents have
not yet been submitted in the system and the shipping bill number has
not been generated.
• Generation of Shipping Bills:
The shipping bill is generated by the system in two copies-one as
custom copy and one as exporter copy. Bothe the copies are the en
signed by Custom officer and the Custom House Agent.

36. 36
Freely Exportable Item
As the name suggests the
items under this category
free to be exported and d
not require any License.
Negative List of Exports
As the name suggests the
items under this category are
NOT permitted to be Exported at
all.
Restricted/ LicensedExports
Items under this category are
restricted and require License for
exportation.
Categories of Export Goods
03 Categories of Export

37. 37
Factory Stuffing of
Containers
The Exporter has permission
for stuffing the container (FCL)
at his factory premise
under supervision from Central
Excise Official.
Permission is given by Central
Excise & Customs.
Dock / CFS stuffing
The Exporter does not have
permission for stuffing container
(FCL) at his factory
premise.
LCL cargo also fall under this
category.
Air Cargo Carting
The export cargo is carted at
the airport nominated warehouse of
the airline.
Export Clearance Procedure
Facility of Export
Export can be done under any one of the Promotional schemes
applicable using the requisite Application and Declaration for export.

38. 38
Export documentation made
ready at factory.
.
Container stuffingunder Excise
official’s supervision Commercial Invoice
Packing List
Shipper Declaration
Purchase Order
SDF(Statutory Declaration Form)
ADC(Authorized Dealer Code)
AR-4 (excisable goods)
Shipping Bill (Export Application)
Importer Exporter Code (IEC)
Random open check of cargo.
Loading cargo into container.
Closing & Sealing by official.
Endorsement of export docs.
Sealed envelope of docs to gateway port
customs Trucking permission given.
.
All docs filed for Customs
Clearance at Gateway port / CFS.
Loaded and Sealed container
movesto port of Loading .
Documents cleared.
Container seals inspected.
‘Let Export’ Order given.
Containermoves to designated
Terminal for loading on vessel.
Excise/Customs official intimated
for exportof cargo from factory.
Empty Container picked up from
CY and transported to factory .
Export Clearance Procedure
Factory Stuffing of Containers

39. By Sea
By Air By AirBy Sea
Arrival
Notice
House
Airway Bill
Letter of
Indemnity of
Guarantee
Arrival
Notice
Bill of
Lading
Master
Airway Bill
Debit/Credit Note and Report
Import Export
Delivery
Order
Delivery
Order
Liner Doc. Manifest
Freight Forwarding System

40. Excise – Sea Port
• Excise clearance is common for all 3 AIR, SEA, ICT, where by the
exporter gives application for clearance of Cargo either by giving
excise duty or clearance by bank.
• Marine Insurance is provided if required.
• Octori / Entity TAX Exemption : Good brought from outside to
Mumbai and Calcutta is Subject to Octori payment / Toll Tax but
export cargo is exempted on specific request or tax is refunded on
completion of Export Activities.
– Calcutta the clearing Agent is required to inform the entry tax
office in advance to get exemption or obtain refund.
– Form N required to be submitted to concerned Octori check post
along with bill copy of shipping bill or Octori refund can be obtain
from FORM C within 45 days of loading of Cargo.

41. Custom and Port: Sea Port
• Other than TDI system the clearing Agent is required to file following
documents:
– Principle Document:
– Additional Document.
• Principle Document are for the Port trust Authority and custom authority, For
Port Authority exporter are required to file PT copy of shipping bill with
export Application, Vehicle Certificate .
• In Calcutta exporter is required to file Doc challah and Carting Order same
way he is required to submit Gate pass, But the Custom Document are
common for all, which includes Shipping Bill, Gate Notes, Exporter
Declaration, Bank Document, Invoice, GR form, this is for Non EDI process
(For EDI GR becomes SDF), Shipping declaration, Packing list, Copy of LC
or Contract, DeclarationForm, Export Value Declaration Form.
ARE(Application for removal of Excisable Goods) – Export License, Invoice,
Excise clearance, Insurance Cover note, Market Value proof, details of
Authorized dealer where draw back bank account details are provided.

42. Shipment Procedure and Stages:
• 5 stages of Shipment.
– Custom Verification of Shipping bill.
– Carting to Transit shed.
– Cargo examination in DOC.
– Loading of Cargo
– Mates receipt
• Custom Verification Escalated clearance of import export Scheme (ECS), self-declaration
scheme which is available to Stakes holder, EOVS, EHTP, STP, Central and State Undertaking,
PSU’s. Manufacture exporters who have exported to last few years with minimum 25 consignment
(Operating for at least 2 years), Bulk exporters of Goods.
• The Exporter or Importer is expected to give application to concern join Commissioner Custom
who would approve this facility need to be obtained.
• Draw Sample and Match with, in case of any default the penalties are very heavy and facilities
may be withdrawn.
• Once the Goods are cleared they are handed over to shipping line and the representative or the
master endorses the information of Mates receipt, once the Goods are loaded the vessels at
Mumbai and Calcutta the Mates receipt is given to export cargo Unit who gives it to Agent. At
Calcutta it’s given to shed Writer.
• After receiving the mates receipt the custom prevention officer on duty puts his Stamp and
Signature on shipping bill and confirms the dispatch of goods.

43. Export Procedure - Sea
• Post Shipment Documentation (Export)
– EP (Export Promotion) copy of shipping bill.
– Commercial Invoice duly stamped by custom.
– Copy of LC.
– ARE is stamped (1 and 2 form of Central Excise).
• What does clearing Agent does?
– He collects Mates Receipt and goes to shipping company office to obtain full set of Bill of Lading.
– On Receipt of bill of lading he must send shipment advice to overseas buyer to provide necessary
information regarding the Goods.
– Submit documents like invoice, packing list, Insurance document and bill of lading.
• Short Shipping or Shut out Notice:
– These documents are filed in export department to take out Cargo which has been Shut-out or short
shipment.
– Original Custom Invoice is attested.
– Back-to-town application for short shipped goods.
• Under EDI System procedure is almost the same but the physical shipping bill is not
filed but information is kept with Service at the service Center or Ice gate.
– Here exporter file SDF – Statutory Declaration Form.

44. Transit to Gateway Port
Activities: Sea Port
– Inland CT- Stuffing in Factory: Railway responsible for carrying the container and handover the transference
copy of shipping to Customs.
– Port: Exit port the Containers will be allowed to be exported under the supervision of preventive Officer and
check the Seal, incase found in good condition the Preventive office endorses bot copy of shipping bill and
he confirms the shipping material.
– All sealed Material is intake.
– All containers shipped under his supervision.
– The shipping company will file EGM at custom house, Export department , the export department within 24
hours will issue the copies and information regarding the receipt shipment.
– The Container unit will be dispatched once transfer copy of shipping bill by registered AD to ICD,
Commissioner within 48 hrs. on receipt of paper.
– While sending the information the department would endorse, date of loading of container.
– Date of Receipt of shipping bill
– Date of filling General Manifest.
– Date of Dispatch of ICD
– At ICD the transferring copy is scrutinized correlated regards to finalization of drawback claims and
redeeming the bond.

45. Thank You!
Indian Institute of Foreign Trade
EPGDIB (VSAT)- 2014-15 Batch