OLLEGE: CHETANA”S HAZARIMAL SOMA

COLLEGE OF COMMERCE & ECONOMICS

COURSE: BACHELOR OF MANAGEMENT
STUDIES
YEAR: SECOND YEAR
SUBJECT: EXPORT & IMPORT PROCEDURE
DOCUMENTATION
TOPIC: EXPORT AND IMPORT

GROUP NO. 05
 GROUP NO. 5

NAMES ROLL NO.

Harsha N. Gohil 211

Pooja R. Makwana 224
Somiya V. Moolya 229
Madhuri B. Nayak 232
Jyoti D. Pagare 233
Poonam B. Salvi 240
 E S
IC
SP
O F
RT
P O
E X
Entice
ENTERPRISES
Website: www.enticeenterpris
 COMPANY’S PROFILE
Company name- ENTICE
Area served- ENTERPRISES
Worldwide

Registration
Key people-no.- 0743/248910
Poonam Salvi (Chairmen & CEO)
Somiya Moolya & Pooja Makwana
Product Name- FOLKSY SPICES
(BOD)

Type-
Products- Private
Spices(both raw material, processed,
etc.)
Founded- December 12, 1996 in Kolhapur, Maharashtra,
India Revenue- Rs. 2163.44 crore (FY 2008)

Founder(s)-
Operating Income- Madhuri Nayak crore
Rs. 551.36 & Jyoti
(FY Pagare,
2008) Export spices
concept;
Net income- Rs. 332.33 crore (FY 2008)
Harsha Gohil, Entice Enterprises founder
Total assets- Rs. 2919.78 crore (Q2 2009)
Headquarters- Mumbai, India
Total equity- Rs. 1159.89 crore (Q2 2009)
Number of Locations-31,000+ worldwide
Employees- 400,000 (2008)
Website: www.enticeenterpris
COMPANY- ENTICE ENT.
NAMES DESIGNATION

Harsha N. Gohil Founder- Entice Ent. & Mktg Head

Pooja R. Makwana BOD

Somiya V. Moolya BOD & Head of R&D

Madhuri B. Nayak Founder- Export concept

Jyoti D. Pagare Founder- Export concept & Export Head

Poonam B. Salvi Chairmen & CEO

COMPANY- ENTICE ENT.
Registration as a
business entity

RCMC

IEC number

Registration with
sales tax office

Registration with
excise department
Website: www.enticeenterpris
 WHY SPICES ?
“The home of spices”
Tangy & delectable flavor of Indian spices, locally known as‘masala’
gastronic value possess high medicinal values
no other country produces as many kinds of spices as India
chilly (Lal Mirach),  cinnamon, cumin (Jeera), curry leaf (Curry
Patta),  fennel (Saunf), asafoetida (hing/heeng), basil (Pudina), Bay
Leaves (Tej Patta), cardamom small (Chotti Elaichi), cardamom—
large (Badi Elaichi),  ginger (Adrak), mustard, bishops weed
(Ajwain),  cassia (dal chini),  celery (Kala Jeera), clove, coriander
(Dhania), fenugreek (Methi),  garlic (Lahson), kokam,  mint, onion,
parsley, pomegranate, turmeric (Haldi), tamarind (Imli) pepper
(Kali Mirach), poppy (Post Dana/Khaskhas) rosemary and vanilla.

Suitable climate Website: www.enticeenterpris

 BRAND- FOLKSY SPICES
(i) Major Spices: black pepper, cardamoms (small &
large), chillies, ginger, and turmeric.

(ii) Seed Spices:  coriander, fennel, fenugreek, mustard,

poppy seed, and bishops weed.

(iii) Tree spices: clove, nutmeg, cinnamon, bay leaves,

kokm, tamarind, curry leaf, asafetida.

(iv) Herbal spices: marjoram, savory, basil, rosemary, and

hyssop.
(v) Misc. spices: garlic, saffron, vanilla, pepper long, curry
powder, spice oils. Website: www.enticeenterpris
 R&D

Technological
Hybrid pepper variety
Developments
Cleaner Technology
Other
New Norms for Chilly Exports
U Developments
Norms for Exports of Turmeric
Website: www.enticeenterpris
 PROCEDURE OF EXPORT
1. 41/94-CE(NT) dated 22.9.94 Notified excisable goods for grant of rebate

ProcedureBenefits
(as amended)

2. 42/94-CE(NT) dated 22.9.94 Notified material used in the manufacture of

Examination and Sealing
(as amended) exported goods for grant of rebate.

Rule 12 - Export
3. under claim
Check list
43/94-CE(NT) dated 22.9.94
AR-4
(as amended)
Grant of rebate on castor oil and groundnut
oil exported without observing AR-4

for rebate procedure.

Exempted Units packages

4. 44/94-CE(NT) dated 22.9.94 Rebate of duty on excisable goods exported

Rule 13- Export of goods under

(as amended) as ship’s store

Dispatching Without Examination

bond without payment of duty.
5. 46/94-CE(NT) dated 22.9.94 Rebate of excise duty paid on mineral oil
(as amended) products exported as stores to Aircraft on a
foreign run.
Website: www.enticeenterpris
 PROMOTION
Product and Packaging Development
a. Totalbrand
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and Bar
assistance. well before the date of
expiry. exporter/ exporters willing to take part in the
Coding.
d. The loanscheme shall be willpaid
be identified.
in Indian currency only.In the case
Submission of proposals
of any dispute, the decision of the committee shall be the
final.

Website: www.enticeenterpris
 Segment wise Exports of Spices in 2007-08
Segment
(Rs crore)
2006-07 2007-08 %growth
Mint products 1,100.95 1,280.50 16.31
Chilly 807.75 1,097.50 35.87
Spice oils & oleoresins 510.79 563.00 11.22
Pepper 306.20 519.50 69.66
Cumin 201.50 291.50 44.67
Turmeric 164.80 157.00 (-) 4.73
Curry powder/paste/condiments 86.93 111.00 27.69
Coriander 74.62 110.25 47.75
Other spices 42.80 50.00 16.82
Fenugreek 26.99 33.00 22.27
Other seeds 22.40 31.25 39.51
Nutmeg & mace 42.74 28.75 (-)32.73
Fennel 23.80 28.50 19.75
Ginger fresh/dry 39.75 28.00 (-)29.56
Cardamom (small) 22.36 24.75 10.69
Vanilla 19.96 17.75 (-)11.07
Cardamom (large) 16.95 15.00 (-)11.50
Celery 13.21 13.25 (-)3.03
Garlic 21.28 4.00 (-)81.20
TOTAL Website: www.enticeenterpris
3,575.75 4,435.50 24.04
 Exports of Spices to Major Markets in the years 2006-07 and 2007-08 (Rs
crore)
Item/country 2007-08
Chilly
Malaysia 299.00
Bangladesh 164.60
Pakistan 51.37
Indonesia 34.49
USA 32.44
Vietnam 25.83
Mexico 17.45
Nepal 14.62
Thailand 13.98
Sri Lanka 13.46
Singapore 11.46
                              Total (incl. others) 852.16
Black pepper garbled
Italy 191.94
USA 160.09
Canada 17.54
Singapore 16.99
Germany 13.70
UAE 11.89
Poland 11.61
Sweden 11.26
Japan` 8.40
Spain 7.96
France 6.69
South Africa 6.31
Australia 5.99
UK 5.22
Belgium 3.02
Egypt 1.84
Austria 1.12
            Total (incl others)
Website: www.enticeenterpris
357.01
State wise Area and Production of Spices in the years 2006-07 and
State Major spices grown
Andaman & 2007-08
Pepper, chilly, ginger, clove, nutmeg, cinnamon
Nicobar
Andhra Pradesh Chilly, Ginger, turmeric, coriander, mustard seed. Garlic and tamarind
Arynachal Pradesh Chilly, Ginger and turmeric
Assam Chilly and turmeric
Bihar Chilly, ginger, turmeric, coriander, mustard seed and garlic
Chhattisgarh Chilly, ginger, turmeric, mustard seed and garlic
Gujarat Chilly, ginger, turmeric, coriander, cumin, fennel, fenugreek, ajwanseed, dill seed, mustard seed and garlic
Himachal Pradesh Chilly, ginger, turmeric, coriander and garlic
Jammu & Kashmir Chilly, ginger, turmeric, garlic and saffron
Karnataka Pepper, cardamom (small), chilly, ginger, turmeric, coriander, mustard seed,  garlic, tamarind, clove,

nutmeg, cinnamon and sweet flag

Kerala Pepper, cardamom (small), chilli, ginger, turmeric, garlic, tamarind, clove, nutmeg and cinnamon
Maharashtra Chilly, ginger, turmeric and garlic
Meghalaya Chilly, ginger, turmeric, mustard seed and tejpat
State Major spices grown
Manipur Chilly, ginger, turmeric and mustard seed
Mizoram Chilly, ginger, turmeric and garlic
Madhya  Pradesh Chilly, ginger, turmeric, coriander, mustard seed and garlic
Nagaland Chilly,, ginger, turmeric and garlic
Orissa Chilly, ginger, turmeric, coriander, mustard seed and garlic
Punjab Chilly, celery and garlic
Rajasthan Chilly, ginger, turmeric, coriander, cumin, fennel, fenugreek, ajwanseed, dill seed, mustard seed, poppy

seed and garlic

Sikkim Cardamom (large), ginger and turmeric
Tamil Nadu Pepper, cardamom (small), chilly, ginger, turmeric, coriander, mustard seed, garlic, tamarind and clove.
Tripura Chilly, ginger and turmeric
Uttar Pradesh Chilly, ginger, turmeric, coriander, fennel, fenugreek and garlic
Uttaranchal Chilly, ginger, turmeric, coriander, fenugreek and garlic

Website: www.enticeenterpris
FUTURE PLANS
Global Certification to Boost Export of Organic Spices from North East.
Organic spices from India are likely to get a big boost with 300 hectares
of land in the North East receiving organic certification from global
certifying agency “INDOCERT”. 
The certifying agency accepted both in the USA and Europe, has
certified lands in Meghalaya  and Manipur for turmeric and ginger
cultivation, and Arunachal Pradesh for black pepper.
Organic spices are grown without using chemicals and fertilizers.
Demand for organically produced spices is growing rapidly in the
developed countries and the products command a premium
We expect to export organic spices worth Rs 240-260 crore by 2012

Website: www.enticeenterpris
TOPIC:- DUTY DRAWBACKS

GROUP NO: 05
 Duty Drawback

• Drawback programs may obtain significant

revenue savings, which would otherwise go
untapped as business expenses.
• However, drawback is a complex area with the
risk of large penalties due to improper filings,
record management, or transaction structure.
We help minimize such legal risks by structuring
and implementing drawback programs to the
maximize benefits to our clients.
 DUTY DRAWBACKS
• WHAT IS DUTY DRAWBACKS? Historically
the word drawback has denoted a situation in
which a duty or tax that has been lawfully collected
is refunded or remitted, wholly or partially,
because of a particular use made of the commodity
on which the duty or tax was collected.   
• Drawback was initially authorized by the first tariff
act of the United States in 1789. Since then it has
been part of the law, although from time to time
the conditions under which it is payable have
changed.
 Contd…

• The rationale for drawback has always been to

encourage American commerce or
manufacturing, or both. It permits American
businesses to compete in foreign markets
without the handicap of including in its costs,
and consequently in its sales price, the duty
paid on imported merchandise
 Drawback Resources

Information on duty drawback can be found by

clicking on any of the following topics:
• Customs statute for duty drawback:
                 19 U.S.C. Section 1313
             19 U.S.C. Section 1313a
• Customs regulations for duty drawback:
                 19 C.F.R. Section 191
• Customs Informed Compliance Publication on D
uty Drawback
 Types of Drawback

Several types of drawback are authorized under Title

19 United States Code Section 1313 (19 U.S.C. §1313):
• If articles are exported or destroyed, which were
manufactured in the United States with the use of
imported merchandise, then the duties paid on the
imported merchandise used may be refunded as
drawback, less one percent, which is retained by
Customs to defray costs. (19 U.S.C. §1313(a) the direct
identification manufacturing drawback provision) 
•  If both imported merchandise and any other
merchandise of the same kind and quality are used to
manufacture articles, some of which are exported or
destroyed before use, then drawback not exceeding 99
percent of the duty which was paid on the imported
merchandise is payable on the exports.  It is
immaterial whether the actual imported merchandise
or the domestic merchandise of the same kind and
quality was used in the exported articles.  This
provision in the Code makes it possible for firms to
obtain drawback without the expense of maintaining
separate inventories for imported and domestic
merchandise.  (19 U.S.C. §13131(b), the substitution
manufacturing drawback provision)
 Some of the more common transactions to which drawback is
applied include:

• Merchandise is exported or destroyed because it does not

conform with samples or specifications, or was shipped
without the consent of the consignee, then 99 percent of the
duties which were paid on the merchandise may be recovered
as drawback.  (19 U.S.C. §1313(c))
• Certain products manufactured with the use of domestic
alcohol are exported or shipped to various island possessions, a
drawback of the internal revenue taxes paid on the domestic
alcohol may be refunded.  (19 U.S.C. §1313(d))
• Finished Petroleum derivatives (19 U.S.C. §1313(p))
• Packaging material used to package merchandise exported or
destroyed under section 1313(a), (b), (c), or (j), may receive 99
percent of the duties paid on the packaging material as
drawback.  (19 U.S.C. §1313(q))
 How To Obtain Drawback

As most manufacturers are interested in sections

131 3(a) and (b), only the procedures for
obtaining drawback under these provisions are
discussed.  The purpose of drawback is to enable
a manufacturer to compete in foreign markets.  To
do so, however, the manufacturer must know,
prior to making contractual commitments, that he
will be entitled to drawback on his exports.  The
drawback procedure has been designed to give
the manufacturer this assurance and protection.
 MANUFACTURING DRAWBACK RULINGS

To obtain drawback, a manufacturer or producer

of articles intended to be claimed for drawback
must first apply for a manufacturing drawback
ruling.  There are two types of manufacturing
drawback rulings: (1) General and (2) Specific. 
 General Manufacturing Drawback
Ruling
General manufacturing drawback rulings are provided
for in Section 191.7, of the Customs Regulations (19
C.F.R. §191.7) and are designed to simplify drawback for
certain common manufacturing operations.  These
rulings are contained in Appendix A to Part 191, Customs
Regulations 19 C.F.R. Part 191) and include the following:
• General Manufacturing Drawback Ruling Under 19
U.S.C. 1313(a) (T.D. 81-234; T.D. 83-123)
• General Manufacturing Drawback Ruling Under 19
U.S.C. 1313(a) or 1313(b) for Agents (T.D. 81-181)
CONTD…

•  General Manufacturing Drawback Ruling Under 19 U.S.C.

1313(a) for Burlap or Other Textile Material (T.D. 83-53)
• General Manufacturing Drawback Ruling Under 19 U.S.C.
1313(b) for Component Parts (T.D. 81-300)
• General Manufacturing Drawback Ruling Under 19 U.S.C.
1313(a) for Flaxseed (T.D. 83-80)
• General Manufacturing Drawback Ruling Under 19 U.S.C.
1313(a) for Fur Skins or Fur Skin Articles (T.D. 83-77)
• General Manufacturing Drawback Ruling Under 19 U.S.C.
1313(b) for Orange Juice (T.D. 85-110)
CONTD…
• General Manufacturing Drawback Ruling Under 19
U.S.C. 1313(b) for Petroleum or Petroleum Derivatives
(T.D. 84-49)
• General Manufacturing Drawback Ruling Under 19
U.S.C. 1313(b) for Piece Goods (T.D. 83-73)
• General Manufacturing Drawback Ruling Under 19
U.S.C. 1313(b) for Raw Sugar (T.D. 83-59)
• General Manufacturing Drawback Ruling Under 19
U.S.C. 1313(b) for Steel (T.D. 81-74)
• General Manufacturing Drawback Ruling Under 19
U.S.C. 1313(b) for Sugar (T.D. 81-92)
• General Manufacturing Drawback Ruling Under 19
U.S.C. 1313(a) for Woven Piece Goods (T.D. 83-84)
A manufacturer or producer engaged in an operation
that falls within a published general manufacturing
drawback ruling may submit a letter of notification of
intent to operate under that general ruling.  Letters of
notification of intent to operate under a general
manufacturing drawback ruling must be submitted to
any drawback office where drawback entries will be filed
and liquidated, provided that the general manufacturing
drawback ruling will be followed without variation.  If
there is any variation in the general manufacturing
drawback ruling, the manufacturer or producer shall
apply for a specific manufacturing drawback ruling under
Section 191.8.
 Specific Manufacturing Drawback Ruling
• Where a manufacturer or producer cannot follow any one of
the prescribed general manufacturing rulings without variation,
the manufacturer or producer must apply for a specific
manufacturing drawback ruling under Section 191.8.  Sample
formats for specific manufacturing drawback rulings are
contained in Appendix B to Part 191, Customs Regulations (19
C.F.R. Part 191).
• An application for a specific manufacturing drawback ruling
must be submitted, in triplicate, to:
      U.S. Customs Service Headquarters
      Duty and Refund Determination Branch
      Office of Regulations and Rulings
      Washington, DC 20229
 Unused Drawback

• For unused drawback, no drawback ruling is

required but applicant should see a local
Customs Drawback Branch (addresses listed
below) prior to exportation of the unused
articles to be claimed for drawback.
 Completion of Drawback Claims

• Claims must be filed within 3 years after

exportation of the articles. To avoid being
time-barred by the statute of limitations, a
claim may be filed before a drawback contract
(rate) is effective, although no payments will
be made until the contract is approved. For
completion of unused drawback claims, see
your local Customs Drawback Branch prior to
exportation.
 Export Procedure

• It is necessary for a drawback claimant to establish that the

articles on which manufacturing drawback is being claimed
were exported within 5 years after importation of the imported
merchandise which is the basis for the drawback.  In the case
of unused drawback, the time period for exportation is 3 years
after importation. 
• Exportation of articles for drawback purposes must be
established by complying with one of the procedures provided
for in Section 191.72 (in addition to providing prior notice of
intent to export if applicable (§§ 191.35, 191.36, 191.42, and
191.91).  Supporting documentary evidence must establish
fully the date and fact of exportation and the identity of the
exporter. 
The procedures for establishing exportation outlined by this
section include, but are not limited to:
1.  Actual evidence of exportation consisting of documentary
evidence, such as an originally signed bill of lading, air
waybill, freight waybill, Canadian Customs manifest,
and/or cargo manifest, or certified copies thereof, issued
by the exporting carrier; 
2.  Export summary (§ 191.73);
3.  Certified export invoice for mail shipments (§ 191.74);
4.  Notice of lading for supplies on certain vessels or aircraft
(§ 191.112); or
5.  Notice of transfer for articles manufactured or produced
in the U.S. which are transferred to a foreign trade zone (§
191.183).
• Export of qualified U.S.-made petroleum products may
be shown by matching production at a specific refinery
with exports of qualified petroleum products of the
same kind and quality that occur within 180 days after
the refinery produced the designated petroleum
product.

• Export of qualified imported petroleum products may

be shown by matching the amount imported with
exports of qualified petroleum products of the same
kind and quality that occur within 180 days after the
import. (Section 1313(p) drawback)
 Payment of Claims

• When a claim has been completed by filing all

required documents, the entry will be
liquidated by the port director to determine
the amount of drawback due.  Drawback is
payable to the exporter unless the
manufacturer reserves to himself the right to
claim the drawback.
 Accelerated Payment

• The privilege to obtain accelerated payment of

drawback, under certain conditions, is
authorized by Section 192.72.  Accelerated
payment generally will insure that a claimant
will receive his drawback no later than 2
months after he files a claim.  Accelerated
drawback also applies to unused drawback.
 nk
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