Even though export procedures are not as time consuming and complex as compared to imports, many documents are required to be submitted to the Indian customs. We have endeavoured to highlight in the following pages all necessary documents related to export procedures as required with the Indian customs and port authorities. List of documents required for clearance of export consignments
For Shipments under D.E.E.C.: Letter addressed to the Asst. Comm. Of Customs, GroupVII. Central excise registration certificate. D.G.F.T. application file or D.E.E.C. book and Advance License
Over and above this, different products require different documentation. e.g. Registration of respective Export Promotion Councils of the particular Industry Quota certificates, No Objection Certificates for certain items from certain departments e.g. N.O.C. from A.D.C. for drugs, N.O.C. from A.P.E.D.A. for certain agricultural products, etc.
It is also essential that the number of G.R. or E.P. form used for the particular shipment should be mentioned in the invoice column of the "Terms of Delivery and Payment" so that in case of any future reference from the Reserve Bank of India, the same can be correlated easily. It is an accepted fact that no duty should be levied on the goods that are being exported either way by way of local excise duty or import duty on raw materials used in the manufacture of the goods being exported. Export duties on the final product is refunded under central excise rules in form A.R.4. As far as the import duties on raw materials used in the final export product are concerned, the same are being refunded as drawback.
As an alternative to the drawback scheme, the goods can also be exported under the D.E.P.B. (Duty Entitlement Pas Book) scheme. The salient features of the said scheme are as under : Under the D.E.P.B. scheme, an exporter shall be eligible to claim credit as a specified percentage of F.O.B. value of exports made in any freely convertible currency. The credit shall be available against such export products and at the rate as specified by the D.G.F.T. (Director general of Foreign Trade) by way of a public notice. Any item except those appearing in the negative list of Imports would be allowed for import without payment of the basic customs duty, against the credit under a D.E.P.B. The D.E.P.B. holder also has the option of paying the additional duty, if any, in cash also. The D.E.P.B. would be valid for a period of 12 months from the date of issue. The D.E.P.B. can be issued on a Post Export basis or re Export basis. Both the merchant exporter as well as the manufacturer exporter are eligible for D.E.P.B. on Post Export basis. The D.E.P.B. on post export basis and the items imported against it are freely transferable. The transfer of the D.E.P.B. shall be for import at the port specified in the D.E.P.B. which shall be the port from where the exports are made.
There are two types of Drawback rates fixed by the Government of India, namely 1. all Industry Rate 2. Brand Rate. All Industry Rate is applicable to thee general items and as far as the Brand Rate is concerned the same has to be obtained by the exporter by approaching the Director, Drawback, Government of India, Ministry of Finance, Delhi. The application for fixing the Brand Rate made prior to the shipment and after applying for the same the goods can be exported under 'provisional claim for Drawback'. It is also essential that the invoice includes the quantum of Drawback for that particular shipment, the rate at which the Drawback is fixed and the Finance Ministry's letter no. and date by which the Drawback quantum is fixed in case of Brand Rate and the Drawback serial no. if the Drawback is claimed under the all Industry rate.
The Duty Exemption Scheme provides for the import of international quality material in advance of exports without levy of any customs duty thereby ensuring that the international quality inputs are available at reasonable prices and at the same time no taxes are included in the export value of the goods. The Duty Exemption Scheme (or Advance Licensing Scheme, as it is popularly known) was first announced in the Policy year 1975-76. Over the years, this Scheme has evolved into, perhaps, the most important Export Incentive Scheme of the Government of India. Some of the basic features of this Scheme are as follows: a. A licence to import inputs required for manufacture of goods to be exported is issued to an exporter against a specific Export Order. The licence could be issued to