Export procedure

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KAPIL

KAPIL (Querist)
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02 December 2011 Can anyone explain me step by step export procedure in detail.

Thanking you

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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03 December 2011 Export means taking goods out of India to a place outside India (Section 2(18)) of the Customs Act 1962).

Any exporter before exporting goods should obtain Exporters Code Number from the Reserve Bank of India known as RBI code number. In addition, an exporter is required to obtain an Importer-exporter code (IEC) number from the Office of the Director General of Foreign Trade or his regional Offices. These two numbers have to be furnished in the export documents. From April’2001 the IEC will be replaced with the PAN number issued by the Income Tax authorities. This will be the uniform identification number for transaction with any Government agencies like Customs, Central Excise etc.

The exporter should also procure an export order/consent from the foreign buyers. The exporter intending to export any goods should file a document called Shipping Bill with the Customs Department. All the columns in the Shipping Bill should be filled in properly, which includes the name and address of the exporter., name and address of the foreign buyers. Quantity and description of the goods., FOB value, etc. The documents to be enclosed to the Shipping Bill are:

a) Invoice

b) Purchase order/contract

c) G.R. form in duplicate

d) Export license, if the goods are falling in the negative list of the Export and Import Policy.

e) Exporter’s declaration regarding correctness of the value, goods, etc; (Section 50 of the Customs Act, 1962).

The Shipping bill so filed with the Customs is assigned with a serial number with date by the noting clerk and then the Shipping Bill is scrutinized by the Appraiser/Superintendent and after assessment it is countersigned by the Assistant/Deputy Commissioner. The original copy of the Shipping Bill is detached by the noting clerk when no export duty is payable. If any export; duty is payable original copy of shipping bill is detached by cash department after collecting duty and making suitable endorsement on all the copies of shipping bill. The other copies are then returned to the Exporter/CHA. Thereafter the Exporter/CHA presents the duplicate and triplicate copies of shipping bill with other documents and the goods to the Appraiser/Superintendent in charge of examination. The Appraiser/Superintendent examines a percentage of the consignment with reference to the documents and gives an order called ‘LET EXPORT’ order on duplicate and triplicate copies of Shipping Bill. The goods thereafter remain in the Customs area till they are loaded into the conveyance (Ship/Aircraft/Container) under Customs supervision.

Triplicate, Quadruplicate, Export Promotion copy of the Shipping bill and duplicate copy of G.R. form are returned to the Exporter/CHA. The Preventive Officer/Inspector supervises the loading of export goods into the conveyance and makes an endorsement to that effect on the Shipping Bill and G.R. form. Original G.R.form is detached by the Preventive Officer/Inspector for onward transmission to the Reserve Bank of India (R.B.I.)

for more info link is:

http://www.nfpl.net/pdf/procedure%20for%20import%20and%20export.pdf

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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03 December 2011 also read the below mentioned link:

https://www.caclubindia.com/share_files/export-import-procedures-in-custom-in-india--41725.asp

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