• 1. I.E.C. code number (original certificate required for first shipment)
• 2. R.B.I. code no. (original certificate required for first shipment)
• 3. Invoice (5 copies) (original)
• 4. Packing list (5 copies) (original)
• 5. Contract / Purchase order
• 6. Copy of L/C
• 7. G.R. form / I.E.P. form duly signed with the name and address of the bankers through whom the documents are to be negotiated and the name of the bankers through whom the letter of credit is received (As per R.B.I. prescribed format available)
• 8. Declaration forms.
• 9. Your bankers name and address with your bank account number, so that the Drawback cheques can be forwarded by the customs to the said bank.
• 10. Certificate as prescribed in form no. F.R.C.(X) vide para 154 for payment of freight in Indian Rupees.
• 11. Shipping instructions duly filled and signed. Your special attention is drawn to the item " instructions" - please add serial no.9 in case if commission is to be paid in foreign currency either to the buyer or any agent and mention the percentage of commission payable so that the same can be reflected in the shipping bill.
• 12. A.R.4 form
• 13. Technical details / catalogue (first shipment) These are the standard documents required for any shipment. Over and above these documents, depending on the type of shipment, additional papers are also required for export under different schemes as listed below. Note: It is very essential to inform alongwith the pre-shipment documents whether the consignment is to be exported under -
  • a. D.E.E.C. scheme (Duty exemption entitlement certificate)
  • b. Drawback scheme
  • c. Free shipping bill
  • d. Under payment of duty (for cargo which attracts customs duty or cess)
  • e. D.E.P.B. scheme (Duty exemption pass book)

• Copy of the Advance Licence application
• Copy of the D.G.F.T. receipt/File acknowledgment of license application (first shipment).
• Advance license and D.E.E.C. book (export part) (original-first shipment).
• D.E.E.C. declaration - 4 copies.

• Drawback declaration - 3 copies
• Drawback serial no.
• Banker's name, full address and bank account no.

• Declaration (2 copies).

• Form `N' in quadruplicate. (NOTE : This form must be printed as follows: formn.doc on front side, and formnrev.doc on the reverse side of the SAME page.)
• `N' form undertaking.

• Letter addressed to the Asst. Comm. Of Customs, Export Dept.
• Central Exercise registration certificate.

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

• Drawback copy of the shipping bill (original).
• Bank attested invoice (original).
• Bill of lading with freight memo.
• Insurance premium memo.
• Contract/L/C.
• Photocopy of the E.P. copy of the shipping bill (both sides).
• A.R.4 form (or original).

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

• a. regular exporter even on the basis of their past export performance.
• b. The exporter is obliged to export the resultant product within the period specified by the licensing authority.
• c. The licence is issued based on the estimated requirements of each of the inputs for the given quantity and value of export goods.
• d. A minimum value addition should be achieved on export of goods. In terms of the current provision a minimum value addition prescribed as 33% which could be lowered to 25%, in special cases.
• e. The concept of deemed export is also accepted within the scheme. The supplies of products to project financed by international funding agencies and supplies to 100% EOU's units in FTZs etc., and the United Nations are covered under this Scheme