PARTE II - MARCO CONCEPTUAL E HIPÓTESIS
CAPITULO 5. MUJER EMPRENDEDORA, FRACASO Y CIERRE
A. Características individuales
This is also known as Multi-modal transport document. Ever since containers have become popular, the concept of combined transport has gained solid ground. This topic has been covered in greater details in the chapter titled Cargo Management &
Containerization.
Containerization has made it possible to move the goods from the place of origin, i.e., the factory or warehouse, to its final destination, that is the buyerÊs premises in the foreign country. Containers, in fact are also used in domestic transportation in India.
Indian Railways have their door-to-door delivery service. The goods are transported in containers from one country to the other using different modes of transport. From the exporterÊs premises, the containers are loaded on trailers (road transport), which then use rail transport for carriage up to the port of loading and finally these are put on board the vessel. Likewise, in the foreign country too, the containers travel up to the importers premises using multiple or combined modes of transport.
The combined transport document is used to cover this total journey of cargo using the various transport modes. The format showing bill of lading in the enclosed CD could also be used as a CTD.
Export Documentation
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Punjab Technical University 129 Certificate of Origin: This document serves as a proof of the country of origin of
goods for the importer in his country. Importing countries usually require this to be produced at the time of customs clearance of import cargo. It also plays an important part in computing the liability and rate of import duty in the country of import. This certificate declares the details of goods to be shipped and the country where these goods are grown, manufactured or produced. Such goods need to have substantial value-addition in the country of export so as to become eligible to certification of this nature. Certificate of origin also has the dimension of preferential duty treatment attached to it provided it falls under the GSP category. Accordingly, the Certificate of Origin can be classified in the following two categories:
(a) Non-Preferential: The local chamber of commerce in the country of export normally issues such a certificate of origin. It serves only as a proof of country of origin and does not offer any duty benefits to the importing countries. The exporter is required to make an application to the local chamber of commerce in a prescribed format and the chamber upon scrutiny of this application will issue the certificate of origin. The formats of both the application and the certificate of origin are given in the enclosed CD.
(b) Preferential: These are required by importing countries offering concessional (preferential) import duties to import from certain countries under certain trade agreements. The following preferential certificates of origin currently are applicable for exports from India:
(i) Generalised System of Preferences (GSP): Under this system many developed countries like the US, Japan, Switzerland, Canada, Hungary, EU, Norway and New Zealand offer concessional tariffs to developing nations. This instrument is non-contractual in nature and the offer is made on a unilateral and non-reciprocal basis. These countries have their GSP schemes reviewed and updated on a timely basis to give details of specific benefits available under particular product categories. Usually, these benefits are made available to exporters on providing relevant information in a prescribed GSP form. A format of the same is included in the enclosed CD.
(ii) Global System of Trade Preferences (GSTP): This is an arrangement between developing nations under which concessional tariffs are provided on a reciprocal basis. India has such arrangements with many other developing countries. For availing of these preferences, exporters in India can obtain certificate of origin under GSTP from EIA (Export Inspection Agency), which is the sole agency authorized to issue these certificates.
(iii) Other preferential systems exist under the SAARC Preferential Trade Agreement (SAPTA), Bilateral Preferential Trading Agreement with Afghanistan, Indo-Sri Lankan Free Trade Agreement etc.
Shipping Order: This document is the reservation slip issued by the shipping company against the exporterÊs or his agentÊs request for booking of ship space for a shipment. In case of air transport of cargo, this document is known as Carting Order.
MateÊs Receipt: Once the goods are received on board the ship, the master of the ship issues a document called mateÊs receipt to the port authorities for every shipment. The exporter must then collect this receipt either himself or through his authorized agent from the port authorities by paying all charges due to them. The shipping company issues the bill of lading to the exporter only against the mateÊs receipt. This document is not a document of title. It is merely a receipt of goods. However, it is a very important document as without it, the exporter will not be able to obtain the title document to the goods, that is, the bill of lading. Therefore, the exporter is best advised to obtain the mateÊs receipt from the port authorities soon after the goods
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have been placed on board. Any delay here may further result in greater delays leading to unwanted losses.
A format of MateÊs receipt is given in the enclosed CD.
Bill of Exchange: Also known as a Draft, this is an instrument for payment realization.
By definition, it is a written unconditional order for payment from a drawer to a drawee, directing the drawee to pay a specified amount of money in a given currency to the drawer or a named payee at a fixed or determinable future date.
The exporter is the drawer and he draws (prepares and signs) this unconditional order in writing upon the importer (drawee), asking him to pay a certain sum of money either to himself or to his nominee (endorsee). This order could be made for payment on demand, called a bill of exchange at sight or payment at a future date, called a usance bill of exchange. Usually, sight bills of exchange are used with Documents against Payments (D/P) method of receiving payment and usance bills of exchange are used for Documents against Acceptance (D/A) system. Since both these systems do not provide any security to the exporter regarding payment realization, these bills, in actual practice, are drawn under a letter of credit to ensure guarantee of payment. Usance bills of exchange are drawn for periods ranging from one to six months. These are negotiable and are usually discounted by the exporter.
A proforma of a bill of exchange is given as Annexure C at the end of this chapter.
Shipment Advice: The exporter sends this document, called shipment advice, to the buyer soon after the shipment is made to provide him all the shipment details. This serves as advance intimation of the shipment and allows the importer to arrange for the delivery of the same.
A format of shipment advice is given in the enclosed CD.
Letter to Bank for Negotiation/Collection of Documents: This is a standard letter covering various instructions that an exporter must give to his bank at the time of submitting shipment documents concerning the negotiation/collection of documents.
A format of the standard instructions is provided as Annexure D at the end of this chapter.
Let us understand the regulatory documents now:
Exchange Control Declaration Forms: As per the Foreign Exchange Management (Export of Goods and Services) Act, 2000, all exporters from India excepting those exporting to Nepal and Bhutan, are required to submit an exchange control declaration form in the prescribed format. The purpose behind this declaration is to ensure timely realization of export proceeds by the exporters and to track the defaulters.
FEMA requires the submission of export documents to the Authorised Dealer by the exporter within 21 days from the date of shipment. The time allowed for full export value realisation is six months from the date of shipment.
Following four types of foreign exchange declaration forms are used in India:
(i) Guaranteed Remittance or GR forms are to be submitted (in duplicate) for all types of physical exports from India including export of software in physical form using magnetic tapes or paper.
(ii) Self Declaration Forms or SDF Forms are to be submitted by all such exporters who are shipping from a port/airport where the customs authorities have EDI (Electronic Data Interchange) facility for shipping bill processing. SDF forms are required to be attached with the shipping bill in duplicate.
Export Documentation
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Punjab Technical University 131 (iii) Software export declaration forms, called SOFTEX forms are required for
exports of software in non-physical form; for example, online transmission of data using satellite links. These must be submitted in triplicate.
(iv) Postal Parcel or PP forms are used when exports are done by post. These are also to be submitted in duplicate.
The detailed discussion on these forms is done in chapter titled Export Shipment Procedure.
Freight Payment Certificate: This certificate is an evidence of freight payment. It certifies that due freight has been paid by the exporter. It is an equivalent of freight receipt.
Insurance Premium Payment Certificate: This document certifies the payment of insurance premium.
ARE I/ARE II Forms: These are forms pertaining to Central Excise Clearance. These have been covered at length in the Chapter titled Export Incentives. These need to be used only by those exporters who are governed by Central Excise.
These forms are basically prescribed application forms for obtaining permission from the Central Excise Authorities for removal of excisable goods for exports. Another form known as CT-1 is used to seek permission from the Central Excise authorities to remove excisable goods without the payment of excise duty for exports.
Shipping Bill/Bill of Export: This happens to be the most important document required by customs authorities for permitting exports. It is called a shipping bill in case of export by sea/air and a bill of export when the export is done using land transport. The goods are allowed to enter the port only after the custom officials have stamped the shipping bill. It contains complete details of the shipment including name of exporter, name of importer, description of goods, port of loading, port of discharge, marks, number, quantity, FOB value, country of destination, name of the vessel or flight number, etc.
Shipping bills can be of the following types:
(a) Shipping bill for dutiable goods (b) Shipping bill for duty-free goods
(c) Shipping bill for claiming duty drawback
Formats of all three types of shipping bills are reproduced in the enclosed CD.
Port Trust Copy of Shipping Bill/Export Application/Dock Challan: This form is the same as shipping bill. However, the purpose here is to assess the various port and dock charges. This is used in sea shipments.
Receipt of Payment of Port Charges: This is the receipt issued by the Port Trust Authority on payment of port dues by the exporter.
Vehicle Ticket: It serves the purpose of an entry pass for the exporter to get his export cargo inside the port for export to its final destination.
Additional Documents/Certificates: In addition to the various documents/certificates discussed above, there may be a need of some additional documents/certificates.
These are briefly described below:
Blacklist Certificate: This is required only in those specific cases where the importing country is at war or has hostile relations with another country and wants to make sure that the exporter is not in any way touching that country for purposes of fulfilling this order.
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Antiquity Certificate: This certificate is needed only in those cases where goods are being exported as antiques and the importer wants their authenticity checked. In India, Archaeological Survey of India is authorized to issue such certificates.
Health/Veterinary/Sanitary Certificate: Many importing countries require such certificates particularly in case of imports of foodstuff, livestock, hides, marine products, etc. to safeguard against the dangers of diseases and health hazards. The exporter has to get the required certification from the respective health, veterinary or sanitary authorities, before he is able to dispatch his goods.
Fumigation Certificate: Certain importing countries require fumigation of the cargo before it is allowed to enter their limits. This is again needed for cargo like plants and weeds, to ensure safety against spread of harmful virus. The exporter has to not only get the fumigation done but has to also submit a certificate from the prescribed agency to that effect.
Use of ADS in India: As already explained, aligned documentation system (ADS) for exports is in use in India for many years now. It offers many advantages and has really made life a lot simpler for the exporter and importer as well as related agencies in both countries.
ADS uses Master Document I and Master Document II for preparing commercial and regulatory documents (as described in the previous sections) respectively. The enclosed CD provides the format of both these Master Documents.
To begin with, masks were used to prepare documents under ADS that were used to hide all the information not required in a specific document. In this way, using masks and photocopying the master documents all the aligned documents could be readied.
Any additions required could either be pre-inserted or added later.
The commercial documents under ADS are prepared on standard A4 size (210mm × 297mm) paper whereas regulatory documents are prepared using foolscap paper measuring 34.5 cms × 21.5 cms. The design of the documents is such that the common slots of information are aligned to perfection and find the same relative space in each of the documents forming part of the system.
An Indian exporter can generate 14 commercial documents out of a total of 16 by using the Master Document I. Similarly; Master Document II could be used to prepare three out of nine regulatory documents.
Widespread usage of computers has made it even simpler to use ADS to prepare export documents. Many software companies sell customized software packages to create export documents as per the requirements of Indian exporters (see box 3 to know about available software packages and the range of solutions they offer). One hopes that very soon we will see more and drastic changes to streamline the documentation system further.
Box 3 A Complete Suite for Export Documentation
frontline ExMSTM is a complete solution for exporters helping them in controlling their export operations. It also generates the complete set of documentation required to be submitted to the Export Authorities. It facilitates an automated preparation and easy tracking of documents and generation of MIS/Reports.
Key Benefits:
Reduces the chances of errors in filling the various statutory from thus increases the efficiency of operations and reduces the wastage of time, effort and cost.
Eliminates the wastage of time as the software automatically fills all the required statutory forms on just the input of basic information.
Savings in management time required in reviewing the documents.
Contd…
Export Documentation
Notes
Punjab Technical University 133 Reports can be directly mailed from the application and even can be easily saved into any
kind of desired format. (Word, Excel, PDF, HTML, etc.)
User-friendly, intuitive menu driven design and comprehensive on-screen manual with full-colour illustrations available at the press of a key mean minimal training requirement.
Reduces the administration/accounting burden by elimination of manual filling of those large numbers of cumbersome documents.
Increases transparency.
Pre-Shipment Documents
Buyer Order Generation/Amendments/Cancellation Letter of Credit Generation/Amendments/Cancellation Sales Order Contract Generation/Amendments/Cancellation Performa Invoice
Pre-Shipment Packing List Detailed Packing List Pre-Shipment Invoice Shipping Instruction
Intimation to Insurance Company Document to CHA
Annexure SDF
Covering Letter to Bank with GR.
Post-Shipment Documents Final Packing List Final Invoice Bill of Exchange
Final Detailed Packing List Bank Realization Certificate Insurance Certificate COO (Certificate of Origin) Delhi Chamber of Commerce PHD Chamber of Commerce Application for (Certificate of Origin) Application for Delhi Chamber of Commerce Application for PHD Chamber of Commerce GSP (Generalized System of Preferences) Beneficiary Certificate
ExMS Module Features:
Exports
Integration: Provides ease in order processing due to direct linkage of Performa Invoice with the Buyer Order.
Documentation: Automates the complete documentation process of the exports including the pre-shipment and the post-pre-shipment documents.
Standardisation: Helps in standardising the processes due to the facility of printing of documents on the desired statutory format.
Flexibility: Allows linking of the documents from LC (Letter of Credit), SC (Sales Contact) and BO (Buyer Order).
Source: http://www.fsltechnologies.com
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Visual X-port
Visual X-Port is India’s largest selling Exporter’s Software that helps an exporter by taking care of all his documents and also manages his shipments, inquiries received, pending orders, pending payments, etc.
Salient Features:
Maintains export right from inquiries received to the payment realisation.
Data flows from Inquiry to Order, from Order to Pre-Shipment and from Pre-Shipment to Post-Shipment, hence there is no duplication of work.
Documents like Invoice, Packing list, Certificate of Origin, GSP, Letter to Bank, Draft and all other standard forms can be generated with a single point entry.
Invoices, Packing List, B/L Instructions can be e-mailed in standard formats, which can be viewed or printed by the recipient.
Custom Documents like Shipping Bills, Annexure can also be printed.
Documents can be edited on the screen before printing.
Invoice and B/L Instructions can be send electronically to Freight Forwarders who can feed them directly into their system to avoid delays and costly errors.
Many reports like Pending Orders, Shipments Handled, Pending Payments will help exporters to manage their exports efficiently.
Many statistical reports with graphs master databases for buyers, consignees, products, bankers, custom house agents to avoid re-entry of data.
Tracking of all schemes like Drawback, DEEC, DEPB, etc.
Databases like Currency, Country, Unit and Packages are provided for your convenience.
Products can be categorized or sub-categorized as per requirement and can be stored with all the relevant details like their Price, HSC Codes, Drawback Rates, Export Duties (if any).
Auto numbering of transaction like Inquiries, Invoices, Orders based on your own format.
All the standard documents can be printed on Standard pre-printed stationary or on a plain paper.
Specific functions that it can perform for you:
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Inquiries can be stored and quotation can be sent to the buyer Order Confirmation or Proforma Invoice can be generated Maintains Pending and/or Executed Orders
Generates reports as per user requirements.
Pre-Shipment Documentation and Management
Faster data entry with the help of well designed data can be edited.
L/C Checklist can be used to verify the documents creation.
Prints custom Invoice, Packing List, Certificate of Origin for various Chambers of Commerce, GSP Form, Shopping Bill, EDI Annexure, and GR Form, Shipping Bill, EDI Annexure, and GR Form etc.
Can send invoice electronically to CHA who can directly read it in his software to avoid errors and delays?
All documents can be faxed or e-mailed without printing.
Many registers and reports streamline operation.
Many registers and reports streamline operation.