EXPORT IMPORT DOCUMENTATION

Documents necessary for completing the

procedure of exporting are
also called shipping documents
 Invoice
1.Performa Invoice
2.Commercial Invoice or Packing List
3.Consular Invoice
Country of Origin
 Shipping Bill
 Transport Documents
1.Mate Receipt (MR)
2.GR/PP Form (Exchange Control
Document)
3.Airway Bill
 Letter of Credit
Bill of Lading
 Bill of Exchange
Miscellaneous Documents
1. Performa Invoice
It is a quotation given in the form of a regular invoice. It is sent as a
reply
to an inquiry.
 All particulars of commercial invoice
 Not a proof of sale
 Gives the exact idea of the total amount to be paid by the importer
 Useful for securing import licenses from the govt. and L/C from
the bank.
Need:
 Terms and conditions of sale
 Useful incase of export on consignment basis.
2. Consular Invoice:

It is a certificate issued by the trade consulate of the importer’s

country stationed at the exporting firm’s country stating that goods
of particular value are being imported from a particular country by
a particular importer.

 Submitted by the exporter in three copies, one given to exporter,

other to the consulate, third one given to the customs office.
 It is duly certified by the Consulate of the importing country
stationed in the exporting country.
 A small fee is charged by the Consulate office for providing this
facility.
3. Certificate of Origin

The exporter has to procure COO for his goods certifying the origin of
goods, without which clearance of imported goods is refused. This
certificate is issued by the Chambers of Commerce or Trade association
or some other competent authority.

Features:
 Sent by exporter to the importer
 Useful for claiming concessions on the import duty
 Useful for taking advantage of preferential duty if available.
 Ensures that the goods have not been re-shipped by the exporter after
importing from some other country.
 Certificates for clearance
 Certificates for availing concessions under GSP
4. Shipping bill
It is the main customs document. it is required by the
customs
authorities for granting permission for the shipment of
goods.
It is only after the shipping bill is stamped by the
customs, the cargo is
allowed to be carted to the docks.
It is prepared in 5 copies:
 Customs, Drawback, Export Promotion, port trust,
exporter’s copy.
 The shipping bill contains the description of the goods
and other particulars such as;
• Name and Address of the exporter
• Number and description of packages
• Quantity , weight and value of goods.
• Name of the vessel in which the goods are tom be
shipped
• Country of destination
• Total amt, of duty
• Port at which goods are to be discharged
 Types of Shipping Bill

a) Drawback shipping bill: is useful for claiming

the drawback of duties paid to the customs
authorities.
b) Free shipping bill: is useful for exporting the
goods on which the duty is not charged.
c) Dutiable shipping bill: is required for goods
on which export duty is payable as per the
rates fixed.
. Bill Of Lading

is a document of title to the goods. It is issued by the shipping

ompany and serves as a receipt from the shipping company which
ndertakes to deliver the goods at agreed destination on payment of
reight.
unctions:
. Receipt of goods
. Proof of contract of carriage
. Document of title to the goods
enefits to the exporter:
. Legal document
. Contract of transportation’
Acknowledgement of receipt of goods on boars of the ship
. Calculate exact amt of freight
. Claiming duty draw back.
6. GR FORM (EXCHANGE CONTROL DOCUMENT)
This is a declaration by the exporter in the format prescribed by RBI to
be submitted along with the shipping bill to customs.
 The declaration must contain the information about sender, consignee
description of goods, full export value of goods in foreign currency, etc.
 The exporter submits a duplicate of GR form with its bank along with
shipping documents.
 The RBI confirms the realization of the proceeds as per full export value
after comparing the two copies.

• PP Form: PP form is also an exchange control document . It is used in

place of form GR when goods are exported by post parcel.
7. Bill of exchange

It is also known as the draft. It is an

instrument in writing containing an
unconditional order signed by the
drawer directing a certain person to pay
a certain sum of money only to or to
the order of the person or to the bearer
of the instrument.

Features:
 It is a negotiable instrument
 It may be drawn on the issuing bank
or another drawee bank but
not the importer
It does not block the funds of the
importer
Miscellaneous Documents

 Marine Insurance Policy:

It is a contract that covers perils

of high sea. Incase of CIF contract
the
responsibility of taking the cover
is that of the exporter. The
premium
charged by the insurance
company depends on the total
value of the
goods dispatched.
 Health Certificate:
Health certificate is required for exports of food products, seeds, animal
meat products. This certificate is issued by the health department of the
exporting country certifying that these items are free from infection and
contamination.
 Bill of Entry:
This document is used incase of import business. This contains details
like quality , quantity, number of packages etc. when goods enter the
dock of the importing country.
3 types of BOE-
• Bill of entry incase of goods for home consumption’
•BOE for free goods which can be imported without paying customs duty.
•BOE when good are kept in bonded warehouse.
VIKASH - 117
SOMEN - 103
PROSEN - 078