EXPORT

DOCUMENTATION

BY
SANJEEV TAMHANE
 TYPES OF EXPORT DOCUMENTS
Commercial Document :-
 Principal documents,
 Supporting documents
Regulatory documents
 Various organisations such as Customs, Excise,
Shipping Companies, Insurance Companies,
Insurance Agencies, Chamber of Commerce,
Authorised Dealers, etc. get involved at various
stages in preparation of the Export Documents.
The Exporter has to keep various aspects, like trade
practices, legal and commercial requirements in
the Importer’s country.
ALIGNED DOCUMENTATION SYSYTEM

 Many Export documents gets repeated in various other

documents.
 Each country may prepare the export documents as per
their own customs.
 Hence there is a need to standardise documents.
 The system is called Aligned Documentation System.
 System was first introduced in Sweden in 1956, and later
accepted by all countries.
 The different documents are aligned to one another in such
a way that common items of information are in the same
relative slots in each document.
 This enables preparation of a “Master Document”
containing all the information common to all documents.
 PRINCIPAL EXPORT DOCUMENTS
1. Commercial Invoice :
Formal demand note for payment issued by the exporter to the
importer for goods sold under sales contract. It gives details of
goods sold, payment terms & Trade terms. Also used for custom
clearance. In certain importing countries insists on legalised
commercial invoice known as Consular Invoice.
2. Packing List :
A list with detailed packing information of the goods shipped.
3. Bill of Lading / Air Way bill :
Evidence of contract between the shipper of the goods and the
carrier. It is receipt of goods by the carrier and also it is title of
goods. It is quasi Negotiable Instrument.
4. Certificate of Inspection / Quality control –
Export Inspection Agency on being satisfied about the compliance
of the export cargo with the standard norms for quality and also
requirements of Importer’s specifications issues certificate of
Inspection.
 PRINCIPAL EXPORT DOCUMENTS
5. Certificate of Origin –
COI is required by the Importer when imports the goods for
classifying , monitoring import quota, maintaining statistical data,
health regulations, determining levy etc. This is issued by Chamber of
Commerce, Export Promotion Councils.
6. Bill of Exchange :
An unconditional written order signed by the drawer (exporter)
instructing drawee (importer) to pay a certain sum of money for
consideration of exports to the order of a person or a bearer.
7. Shipment Advice –
This is prepared in order to provide information to the overseas
importer about the shipment of goods.
8. Insurance Certificate –
It is mandatory for an exporter to arrange for marine insurance cover
for his export cargo. Exporter therefore obtains a specific insurance
cover indicating the amount of the insurance cover and the coverage of
various risks under various Institute cargo clause.
SUPPORTING EXPORT DOCUMENTS
1. Proforma Invoice –
It is in the nature of quotation and a demand from the importer. It serves
the purpose of providing the details of the export goods and terms and
conditions on which such goods shall be exported. The Proforma Invoice
forms the basis for evolution of the export contract eventually.
2. Intimation for Inspection (to the Export Inspection
Agency) –
According to the Export Quality control and Inspection Act, 1963, an
exporter is required to get the export goods inspected, before they are
exported from Export Inspection Agency. Exporter therefore makes an
application in the prescribed form to the Export Inspection Agency
requesting them to carry out the inspection of cargo.
3. Shipping Instructions (to the freight forwarder)
The freight forwarder undertakes job related to the booking of
space in the ship for the export cargo and ensuring their safe reaching the
importer’s country. Exporter needs to give proper instructions, known as
Shipping instructions so that importer receives goods without any problem.
SUPPORTING EXPORT DOCUMENTS

4. Insurance Declaration –
The exporter can take an open policy to cover their regular exports
covering the regular risks. The open cover is not a policy but is a
contract for particular period. When the export goods are ready for
dispatch, the exporter should apply to the Insurance Company for
availing insurance under open policy contract.
5. Application for Certificate of Origin –
An application made to the Chamber of Commerce giving all details
with a request to issue Original Certificate of Origin.
6. Mate’s Receipt : Issued by the first officer of the vessel
confirming receipt of goods pending shipment. It needs to be
replaced with Bill of Lading issued by the Sipping Company. It has
no legal role regarding processing financial settlements.
7. Letter to Bank for Collection / Negotiation –
Instructions given by the Exporter to his bank, how and
which manner bill should collected or negotiated. It spells out name
of collecting bank abroad, who should bear charges and instructions
for protesting, etc.
REGULATORY EXPORT DOCUMENTS

1. ARE Form ( for Central Excise )

Excise Duty is levied by the GOI on all excisable items as
specified under the Central Excise Act. For the purpose of
claiming rebate, when excise duty is paid, exporter is
required to submit to the Superintendent of Central Excise
form ARE
2. Shipping Bill / Bill of Export ( for Customs )
As per the provisions of the Indian Customs Act, 1962, the
goods cannot be loaded on the board of the carrier unless
the permission from Customs Authority has been obtained.
Such permission is accorded by the Customs Authority to
the Exporter on the Shipping Bill.
REGULATORY EXPORT DOCUMENTS

3. Exchange Control Declaration – GR/PP

form
The FEMA, 199 rules have prescribed certain forms to be
used by the Exporter for declaring the foreign exchange
that they shall bring to the country. The declaration is
required to be made to RBI in the appropriate form.
4. Freight Payment Certificate –
This is the certificate which shows that the freight for the
goods meant for exports has been paid.
5. Insurance Premium Payment Certificate –
The shipping company demands an Insurance Payment
Certificate for insurance cover of the goods as do not
want to be held responsible for the loss or damage of the
cargo