Topics: Cargo, Commercial item transport and distribution, Customs Pages: 6 (2065 words) Published: August 29, 2013
How to Export - Documents Required for Customs Clearance for the Goods.

XIII Documents required for Customs Clearance of goods for export Shipping Bill/Bill of Export-This is the main document required by the Customs Authority for allowing shipment, Basically, shipping bills are of four types. The major distinction between on type and another Shipping Bill lies with regard to the goods being subject to certain conditions: export duty/cess, free of duty/cess, entitlement of duty drawback, entitlement of credit of duty under DEPB Scheme and re-export of imported goods. The documents required for processing of Shipping Bill are as follows:

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GR forms in duplicate for shipment to all countries 4 copies of packing list giving contents, quantity, gross and net weight of each package. 4 copies of invoices indicating all relevant particulars such as No. of packages, quantity, unit rate, total f.o.b./c.i.f. value, correct and full description of goods etc. Contract, L/C, Purchase Order of the overseas buyer AR4(Original and duplicate) and invoice Inspection/Examination Certificate

The formats presented for the shipping bill are as under: White shipping bill for export of duty free of goods prepared in triplicate Green shipping bill for export of goods under claim for duty drawback prepared in quadruplicate Yellow shipping bill for export of dutiable goods prepared in triplicate. Blue shipping bill for exports under the DEPB scheme prepared in 7 copies. For goods cleared by Land Customs, Bill of Export (also of 4 types White, Green, yellow and Pink is required instead of Shipping Bill.) Shipping and Customs clearance of the goods: The Customs appraiser examines--That the value & quantity declared in the shipping bill is the same as in the export order/L/C. That all formalities regarding exchange control, preShipment quality control inspection have been completed. Following verification all the documents, except GR (original) Form, the original shipping bill and a copy of the commercial invoice are returned to the forwarding agent to be presented to the dock appraiser. It is the dock appraiser who finally makes "Let Export" endorsement on the duplicate copy of the shipping bill and hands it over to the forwarding agent. The agent then presents the documents to the preventive officer, of the Customs department, who makes an endorsement "Let Ship" on the duplicate copy of the Shipping Bill. The duplicate copy of the Shipping bill is then handed over to the agent of the Shipping Co. Following this the captain of the ship aboard which the goods are loaded issues a "Mate Receipt" to the Shed Superintendent of the port (source). The forwarding agent then makes a payment of the port charges and takes delivery of the Mate Receipt to be presented to the Preventive Officer who records the Certificate of Shipment on all the copies of shipping bill, original and duplicate copies of AR-4 to the forwarding agent. Following this the agent again presents the Mate Receipt to the Shipping Co. to procure the Bill of Lading. Export of goods by land and river, applicable only to Bangladesh, Nepal and Pakistan, are required to pass through the specified border (Customs) check posts.

After the goods have been shipped the exporters should send ‘Shipment Advice’ to the importers enclosing copies of all basic documents viz. Copy of Bill of Lading (Non-negotiable Copy), Invoice, Packing Specification etc. When the goods are exported by Air the Shipment/despatch advice should be Faxed to the importer. Customs Clearance of Exports by Air

The export of Cargo by Air is more or less as that of export by Steamer or by land. Some of the procedural matter are detailed below:i. ii. Actual booking by the flight concerned is done in advance. Even Airway Bill is obtained before arrival of the flight. All the documents require customs clearance i.e. the Shipping Bill, the appropriate type, and all the supporting documents as required in...
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