Export Procedure

1. 





Income Tax for PAN Card
Jt. DGFT for Import Export Code (IEC)
Export Promotion Council to obtain (RCMC)
Bank for’ AD Code (Authorised Dealer Code)
Customs for EDI – (Electronic Data
Interchange)
Chamber of Commerce – For Certificate of
origin)

2. 
To appoint agents / Distributors in the selected
overseas market…

3. •
•
The overseas agents / Representatives
approach foreign buyers with quotations.
If satisfied with quotation.

4. •
•
•
•
Confirmation of Order / Purchase order /
Export order
When buyer satisfied with terms and condition
of the seller, he will place a confirmed order
(Purchase order).
Acknowledgement of Purchase Order
The Exporter should acknowledge the receipt
of such order along with the receipt exporter
may request to the buyer to issue the ‘Letter of
Credit’ in his favor.

6. •
As soon as the exporter receives the ‘Confirmed
order’ and the ‘Letter of credit’, He should
approach his bank to secure Pre-shipment finance
to meet working capital requirements..

7. •
•
Packing and Marking
The goods must be packed properly. If required
the necessary assistance can be obtain from IIP. At
the same exporter should prepare ‘Packing List’
also..

9. •
The exporter should apply to EIA (Export
Inspection Agency), if the export cargo is subject to
quality control and Pre-shipment inspection.
Exporter who have obtained ISO 9000 certificate or
equivalent do not have to get their goods inspected
by EIA.

10. •
The exporter should obtain ECGC (Export
credit Guarantee Corporation Cover) to protect
against credit risk.

11. •
•
Exported goods are exempted
from excise. However,
clearance has to obtain from
excise authorities. There are
two ways to Excise clearance:
Export under Rebate ARE1
(b) Export under Bond

13. 





As soon as the goods are ready for export the
exporter has to apply to Insurance Company
for Insurance cover. If it is CIF quotation or
importers wants the exporters obtain cover on
his behalf.
In India Cargo Insurance companies are ;
Iffco Tokio Gen. Ins. Co.
Oriental Ins. Co.
United India Ins. Co.
Reliance General Insurance

15. 
At the same exporter
should prepare other
document such as
Commercial Invoice,
Certificate of origin,
GSP etc.

20. 



Free
Duty Drawback
Export Promotion Capital
Goods (EPCG)
Duty exemption Entitlement
Certificate / Advance License

21. 

1) Appointment of Custom House Agent
2) Submission of documents to CHA

a)
Export order copy

b)
c)
d)
e)
Contract copy
Commercial Invoice
SDF Form
Packing List
ARE-1,
Letter of Credit
Inspection Certificate






f)
g)
h)

22. 

The Shipping order enables booking of space
on the vessel.
In India it is commonly described as
Carting/Shipp
ing Order….

25. 
CHA should prepare ‘Annexure A’ and submit
the same to EDI department.
Please Check your books
given by us…. For
“Annexure A”

26. 
The same time
‘Checklist’ is
generated through
Visual / Live Impex
Software..

27. •
CHA should verify
the checklist and
submit the same to
custom for generating
Shipping Bill no.

28. 
After verification of
‘Checklist’ Customs allots
shipping bill no. to the
check list that is then called
as
‘Shipping Bill’.

29. 
The Exporter or his
CHA would make
necessary arrangement
of Transportation of
goods to CFS area /
Carting Point..

30. 
After material reaching
CFS area CHA unloads
the truck at the carting
point inside the CFS for
the purpose of Custom
Examination and
shipment.

32. 
Carting means the unloading of goods at the
CFS by CHA & tally no of packages with
Shipping Bill, this is done by the Shipping Co.
Surveyor available at CFS..

33. 



a)
Custom Examination order
b)
Cargo need to registered in customs
system
c)
From the cargo selected packages are
opened and examined as per shipping
bill
d)
Packing checks as per the marks and no.
mentioned in the packing list.

35. 
After examination
Custom Examiner
will issue the
‘Let Export Order’

36. 
CHA hands over the LEO copy to Shipping
Company for stuffing goods into the container.

37. 
Container Load Plan
generates
simultaneously when
particular stuffing is
planned / started.

38. 
Once stuffing is done the container is sealed in
the presence of ‘Custom officer’ who signs the
CLP.

39. 
Once the sealing done
container mover from CFS
area to the ‘Container yard’
(Container storage area
near vessel point)

40. 
The ‘Let Export Order’ is then shown to the
‘Custom Preventive Office’ along with other
documents. The CPO is In charge of
supervision of loading operation on the vessel.
If CPO finds everything in order, He endorses
the duplicate copy of shipping bill with ‘Let
Ship Order’. This order helps to exporter/
Shipper to load the goods / container on the
vessel.

41. 
The goods are then loaded on the
vessel. The CPO supervises the
loading operation. After loading
is completed, Cargo officer/
Surveyor of the ship issues the
‘Mates Receipt’ with the help of
CLP (Container Load Plan).

42. 

Then after, shipping lines sends the ‘Mates
Receipt’ to the ‘Port Trust Authorities’. The
CHA pays the port trust dues and collects the
‘Mates Receipt’, Certification of shipment of
goods on ‘AR form’ and other document.
The Mates Receipt is then handed over
to the Shipping Company to issue the ‘Bill of
Lading’ in exchange of ‘Mates Receipt’.

43. 

After the completion of above
process, shipping files the EGM
to the custom.
15 days later from the filling of
EGM, Export process copy is
released by the custom. EP copy
is the final proof of Export the
goods.

44. •
•
•
•
•
•
•
•
•
1) Dispatch of documents by CHA to the Exporter
CHA submits the necessary documents to
the exporter for further action.
a)
Commercial Invoice (Attested by
Customs)
b)
Shipping Bill (Export Promotion
Copy)
c)
Original Letter of Credit
d)
Purchase order
e)
Bill of Lading
f)
GR – Form (Duplicate copies
attested by Customs)
g)
Form AR-4 (Duplicate Copy)

45. 
Exporter then issues shipment
advice to the importer,
indicating the date of
shipment, name of the vessel,
Non-negotiable copy of Bill of
Lading, Packing List,
Commercial Invoice.

46. 
The entire required documents are handed
over to the bank by the exporter for processing.
Then Banks sends a set of document to the
importer, which normally includes (a)
Consular Invoice (b) Custom Invoice (c)
Certificate of Origin (d) Packing List (e) Bill of
Exchange (f) Negotiable copy of Bill of Lading
(g) Insurance Policy etc.

47. 
Exporter’s has to
prepare the Bank
Realization Certificate
(BRC) & Approach his
bankers for
certification..

48. 
After the receipt of bank
certificate exporter bank
collects the export
proceeds from the
importer bank.

49. 
The exporter then proceeds to claim incentives
on the basis of Bank Certificate. The Bank
certificate gives description of the product, its
value, the rate of conversion, the details of
invoices, etc.