El Prototipo de Tarea Genérica

• Black List Certificate: it certifies that the ship/aircraft carrying the cargo has not touched the particular country on its journey or that the goods are not from the particular country. This is required by certain nations who have strained political and economical relations with the so called “Black Listed Countries”.

• Language Certificate: Importers in the European Community require a language certificate along with the GSP certificate in respect of handloom cotton fabrics classifiable under NAMEX code 55.09.

Generally four copies of language certificate are prepared by the concerned authority who issues GSP certificate. Three copies are handed over to the exporter. A copy is sent along with the other documents for realisation of export proceeds.

• Freight Payment Certificate: in most of the cases, the B/L or AWB will mention the transportation and other related charges. However if the exporter does not want these details to be disclosed to the buyer, the

shipping company may issue a separate certificate for payment of the freight charges instead of declaring on the main transport documents.

This document showing the freight payment is called the freight certificate.

• Insurance Premium Certificate: this is the certificate issued by the Insurance Company as acknowledgement of the amount of premium paid for the insurance cover. This certificate is required by the bank for arriving at the fob value of the goods to be declared in the bank certificate of realisation.

• Combined Certificate of Origin and Value: this certificate is required by the Commonwealth Countries. This certificate is printed in a special way by the Commonwealth Countries. This certificate should contain special details as to the origin and value of goods, which are useful for determining import duty. All other details are generally the same as that of Commercial Invoice, such as name of the exporter and the importer, quality and quantity of the goods etc.

• Customs Invoice: this is required by the countries like Canada, USA for imposing preferential tariff rates.

• Legalized Invoice: this is required by the certain Latin American Countries like Mexico. It is just like consular invoice, which requires certification from Consulate or authorised mission, stationed in the exporter’s country.

Special Provision under Uniform Customs and practice for Documentary Credit UCP-500, for Commercial Invoice.

• Article-37: Commercial Invoice

o Must appear on their face to be issued by the beneficiary named in the credit.

o Must be made out in the name of the applicant.

o Need not be signed

• Banks may refuse Commercial Invoice issued for amounts in excess of the amount permitted by the credit except otherwise stated.

• The description of the goods in the commercial invoice must correspond with the description of the credit. In all other documents the goods may be described in the General in general terms not inconsistent with description in the credit. In all documents goods may be described in general terms not inconsistent with the Description of the goods in the credit.

Pre-Shipment Documents:

• Shipping bill.

• Export order/Sales contract/Purchase order.

• Letter of Credit

• Commercial invoice.

• Packing list.

• Certificate of origin.

• Guaranteed Remittance (G.R/SDF/PP/SOFTEX),or SDF.

• Certificate of Inspection.

• Various declarations required as per custom procedure.

Exchange Control Declaration Form: all exports to which the requirement of declaration apply must be declared on appropriate forms as indicated below unless the consignment is of samples and of ‘No Commercial Value’

• GR FORM: to be completed in duplicate for exports otherwise than by post including export of software in physical form i.e. magnetic tape/discs and paper media.

• SDF FORM: to be completed in duplicate and appended to the Shipping Bill for export declare to the customs offices notified by the Central Government which have introduced EDI system for processing Shipping Bill.

• PP FORM: to be completed in duplicate for export by post.

• SOFTX: to be completed in triplicate for export of software otherwise than in the physical form i.e. magnetic tapes/discs and paper media.

These forms are available for sale in Reserve Bank of India

Export declaration forms have utmost importance and are binding on the exporters. It is, therefore, necessary that enough care is taken while declaring exports on these forms, with special reference on the following points.

• Name and address of the authorised dealer through whom proceeds of exports have been or will be realized should be specified in the relevant column of the form.

• Details of commission and discount due to foreign agent or buyer should be correctly declared otherwise difficulties may arise at the time of remittance of such commission.

• It should be clearly indicated in the form whether the export is on

‘outright sale basis’ or ‘on consignment basis’ and irrelevant clauses must be stuck out

• Under the term ‘analysis of full export value’ a break up of full export value of goods under F.O.B value, freight and insurance should be furnished in all cases, irrespective of the terms of contract.

• All documents relating to the export of goods from India must pass through the medium of an authorised dealer in foreign exchange in

• The amount representing the full export value of goods must be realized within six months from date of shipment.

Disposal of Copies of Export Documentation Form

• GR forms covering export of goods other than jewellery should be completed by the exporter in duplicate and both the copies should be submitted to customs at the port of Shipment. Customs will give their running serial number on both the copies of the GR forms after verifying the particulars and admitting the corresponding shipping bill.

The value declared by the exporter will also be verified by the customs and they will also record the assessed value. Duplicate copy will be returned to the exporter and the original will be remained by the customs for onward submission to the Reserve Bank. Duplicate form of the GR form will again be presented to the customs at the time of actual shipment. After examination of goods and certifying the quantity passed for shipment the duplicate copy will again be returned to exporter for submission to an authorised dealer. However, an exception to submission of GR forms to the Customs authorities have been made in case of deep sea fishing.

• (a) PP forms are to be first presented to an authorised dealer for countersignature. The form will be countersigned by the authorised dealer only if the post parcel is addressed to his branch or correspondent bank in the country or import. The concerned overseas branch or correspondent is to be instructed to deliver the post parcel against payment or acceptance of relevant bill, as the case may be.

(b) For post parcel addressed directly to the consignee, the authorised dealer will countersign the form, provided —

(i) an irrevocable letter of credit for the full value of export has been opened in favour of exporter and has been advised through authorised dealer concerned; or

(ii) the full value of shipment has been received in advance by the exporter through an authorised dealer; or

(iii) On receipt of full value of shipment declared on this form the authorised dealer will forward to RBI the duplicate copy along with the certified copy of shipper’s invoice.

(iv) The authorised is satisfied on the basis of standing and track record of the exporter and arrangements made for realisation of the export proceed that he cold do so. If the authorised dealer is not satisfied about standing etc. of the exporter, the application is rejected. No reference is entertained by the Reserve Bank in such cases.

(c) The original PP form countersignature will be returned to the exporter by the authorised dealer and the duplicate will be retained by him. Original PP form should then be submitted to the post office along with the parcel. The post office through the goods have been dispatched will forward the original to RBI.

The export of computer software may be undertaken in physical form i.e. software prepared on magnetic tape and paper media as well as in non-physical form by direct data transmission through dedicated earth stations/satellite links. The export of computer software in physical form is subject to normal declaration on GR/PP form and regulations applicable there to will also be applicable to such exports. However, export of non-physical form should be declared on SOFTEX Form. Besides computer software, export of video / T.V. Software and all other types of software products / packages should also be declared on the SOFTEX forms. Since export of software is fraught with many risks and special guidelines have been framed for handling such exports.

OCTROI

• Octroi is the local tax levied by the civic body on goods entering into the city.

• There are three procedures for clearing goods which are meant for export.

Procedure – 1, Export on payment of octroi duty and refund thereof after export.

Pay the Octroi Duty and apply for refund of payment made.

• At Octroi Naka form B is issued with cash receipt for the payment of Octroi Duty.

• Cargo is moved to the docks.

• At Docks Octroi officer prepares form”C” & endorses Shipping Bill Number & Steamers Name.

• After shipment exporter prepares claim for refund by submitting following documents:

• Covering Letter for refund of Octroi Duty.

• Original receipt of Octroi paid.

• Original Form B.

• Original Form C.

• Invoice under which material was bought to the city.

• Export invoice issued by the Exporter to the importer.

• Export Promotion Copy of Shipping Bill – Photo Copy.

• Bill of Lading or Airway Bill Copy.

Procedure – 2, Export without payment of Octroi Duty.

N Form Procedure.

• Prepares form N in 3 copies.

• Checking of documents Shipping Bill, Carting order, Export Invoice by Octroi officer.

• Under taking that the goods will be cleared for export within 7 days of clearance through the octroi post.

• Octroi officer at Docks will endorse the Shipping Bill number & shipment details on N form.

• Proof of export... N form with above endorsement to be submitted to the Head Office along with copies of Shipping Bill, Bill of Lading, Export Invoice etc.

Procedure – 3

E.P (Export Promotion) Form.

• Registration form + IEC / RCMC + CA Certificate.

• Number will be allotted.

• Fees Rs.

500/-Documents Checked

• Factory Challan cum Invoice.

• ARE –1.

• EP forms 3 copies.

• Export order.

• Shipping Bill.

Consignment Removed to Docks and Proof of Export to be given to Octroi authorities.

• Company’s Letter.

• EP form.

• EPC.

• Bill of Lading.

• Shipping Bill – 6.25% Service charge.

Bar Coding

• It is the endeavor of the Central Government to enhance export competitiveness of the Indian products and to promote substantially.

• Compliance with prevalent international best practices.

• National task force has recommended adoption of Bar-coding for all Indian products within five years.

• Bar coding, using International Symbologies / Numbering, systems would enable timely and accurate capture of product information and its communication across the supply chain ahead of physical product flow.

• With the ultimate objective of facilitating adoption of Bar-coding for all products using international Symbologies numbering systems all exports of finished and packaged items meant for retail sale shall incorporate barcodes from a date to be notified by DGFT.