When an exporter receives an export order he has to make a lot of efforts to organise the activity if he is a manufacturer exporter he sends a delivery note alongwith the copy of export order which give the quality, quantity, specifications, marking, labelling, inspection details to the production department simultaneously ties up the raw materials practising materials. A merchant exporter starts procurring the goods through reliable vendors as per the given specifications.
Then the goods are ready for packing a pre-shipment inspection is carried out by the Export Inspection Agency on receipt of notice along with technical specification, which in turn issues a certificate of Inspection in triplicate, and then the goods needs to be cleared by the Central Excise Authorities, who on receiving the application for excise inspection and issue certificate on form AR4/AR5 in six copies, then the goods are packed and sealed before removal of goods, after this the goods are hand over to the carrier either a road transport or Railways, and the relevant receipts along with other documents are sent to t. clearing and forwarding agent for onward shipment.
After the receipt of documents and the carriage receipt the Clearing and Forwarding Agent takes the delivery of goods from the carrier and arranges its storage in the warehouse.
The CFA initiates proceedings to obtain customs clearance and permission for exports. The documents on which customs give clearance for export is the Shipping Bill but before the permission is granted the following documents need to be submitted along with the Shipping Bill:
- Shipping Bill-Four Copies
- Contract/Correspondence leading to contract in original
- Letter of Credit in original (if applicable)
- Commercial Invoice-one each for each Shipping Bill.
- GR form (original and duplicate)
- Inspection Certificate (original)
- AR4/AR5-Original and duplicate
- Packing List.
The Customs Appraiser examine these documents and appraise the value having regard to the following considerations.
That the value and quantity declared in the Shipping Bill is the same as in the export order/ Letter of Credit. That the formalities regarding exchange control pre-shipment quality control inspection etc., have been duly completed.
After examination of documents and appraisal of value the Customs Examiner Appraiser makes an end receipt on the duplicate copy of the Shipping bill.
He gives directions to the Dock Appraiser about the extent of physical examination of that cargo is to be conducted at the docks, When Dock Appraiser is presented with the documents viz, original Shipping Bill and a copy of the Commercial Invoice, these documents are presented to shed Superintendent of the port.
The CFA obtains a carting order and brings the goods into the shed for physical examination by the Dock Appraiser along with the following documents:
The Dock Appraiser after conducting physical examination, records examination report and makes “Let Export” endrsement on the duplicate copy of the Shipping Bill.
After this these documents are presented to the Preventive officer of the Customs who supervises the loading of Cargo on board the vessel on being satisfied the Preventive officer makes an endorsement ‘Let Ship’on duplicate copy of the Shipping Bill.
This constitutes an authorication by the customs to the shipping company to accept the Cargo in the vessel.
After the goods are loaded on board the ship a Mate’s Receipt is issued, and when the Mate’s Receipt is presented the Preventive officer, he returns the Export promotion copy, copy of Drawback Shipping Bill and presents the Mate’s receipt to the Shipping Company with the request for issue of Bill of Lading (Negotiable and Non-negotiable)
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