DISCREPTIONS

TOTAL OPERATION 01. Buying 02. BB L/C Opening 03. Bank Limit 04. L/C Open 05. BB L/C Transmission 06. U/P Issue 07. U/P Procedure 08. Import Shipment follow up 09. Production Schedule 10. Import Raw Materials Clearance 11. Cargo Clearance follow up 12. Custom Formalities 13. Raw Materials Inventory 14. Cutting 15. Lay 16. Finishing 17. Buyer Inspection 18. Pre-Shipment Formalities 19. EPB Clearances 20. Garments Ex-Factory 21. Export Formalities 22. Visa Issue 23. License Issue 24. C.O Issue 25. Inspection Certificate 26. Export Documents Preparation 27. Export Documents Negotiation 28. Collection Documents 29. Realization of Export Proceeds 30. BB L/C Payments ADDITIONAL JOBS 31. Custom / Bond Formalities 32. EPB Quota Allocation 33. Free Quota Allocation 34. Export L/C Checking 35. Necessary License / Permit a. Trade License b. G.I.R. c. BGMEA Membership d. IRC & ERC

PAGE NO.

05 05 06 06 06 06 07 07 07 08 08 09 09 09 09 10 10 10 10 10 11 11 12 12 12 12 13 14 14 14

14 16 16 17 18 18 18 18 19

e. I.P Fee f. VAT Registration g. Machineries Installation Certificate h. Bond License i. EPB Registration j. Registration with Textile Directorate k. Factory License l. Fire Insurance m. Fire License 36. List of Daily Corresponding Organization 37. List of Service Organization 38. Abbreviation

19 19 20 20 20 21 21 21 21 21 22 25

TOTAL OPERATION FOR EXPORT OF A READYMADE GARMENTS

01.BUYING A. Find out a good Buyer and have Communication with Buyer. B. Quotation or Negotiation with Buyer on CM basis or FOB basis. C. Booking or Confirmation of the order with Buyer as per production Capacity and Quota position. D. Follow up to get the export L/C from Buyer. E. Export L/C collection from advising Bank with authentication. F. Export L/C check up whether there is any discrepancy or it as per your confirmation and as per UCPDC 500. http://www.scribd.com/doc/17310522/UCP600-in-Bangla G. Proforma invoice to be collected from supplied asper Buyers instruction or their agent, if the order is on CM basis. In case of FOB order Suppliers should be selected by the garments unit and merchandiser will collect the proforma invoice from the suppliers as per his consumption of the order. H. Order details sample & pattern to be collected from buyer. 02. BB L/C OPENING i. To open BB L/C one proposal should be prepared and following documents to be submitted to the bank. (a) L/C application form duly fill up and signed by account holder . (b) Proforma Invoice Duly attested by the L/C opener (c) Forwarding Letter in Letter head pad. (d) Insurance cover note with pad money receipt.. (e) Exp[ort L/C original copy. (f) LCA form [ Letter of credit Authorization form ] duly fill up & signed. (g) IMP form [ Import permission form ] duly fill up & signed. ii. Bank will check up the proposal, particularly export L/C terms & conditions, whether it is possible to open BB L/C to execute the export order . Normally bank will check export L/C Validity , B/L clause, reinbussement clause & ICC500 [ revision 1993 ] Rules & regulations. After satisfaction all in respect, bank will agree to open BB L/C.

iii. BANK LIMIT : If L/C proposal exceeds branch limit, branch office will send the proposal to their head office for further approval or sanction. iv. L/C OPEN : After the proposal approved by bank the BB L/C will be opened & bank will give a L/C number. v. BB L/C TRANSMISSION : Bank official will fill up L/C telex format & signed by two Sr. officer after that the L/C will be transmitted from telex room by getting correct test number from respective officer of the bank. vi. NOTIFICATION TO BUYER / SUPPLIER It is the duly of garments factory to inform the suppliers as well as buyer with full details of BB L/C or copy of BB L/C to be sent. 03. U/P [ UTILIZATION PERMISSION ] ISSUE : To make readymade garments & to export the same it is pertinent to import the Raw materials, it is also necessary to obtain utilization permission from custom authority, through BGMEA. PROCESS FOLLOWED TO ISSUE U/P (a) BGMEA recommendation preparation, export L/C copy, BB L/C copy, proforma Invoice, sample, marker, order details, correct consumption to be submitted to BGMEA with a prayer. (b) Per Dozen taka one to be deposited by Pay Order in favour of BGMEA for Quota item, for non quota item no money is require for recommendation. [ Deposit Bank is AB bank ] (c) BGMEA will approve the recommendation by a meeting with their members. (d) Approved recommendation to be submitted to custom Authority with bank endorsement, and photocopy of export L/C. BB L/C proforma invoice duly attested

by bank & one certificate from bank regarding BB L/C opening against respective export L/C. (e) Custom Authority will verify / inspection all the documents submitted by you with bank ( if they feel ). They will put up office note for issue U/P & after approved by collector of custom they will issue U /P. (f) If there is any previous custom demand for stock lot order, demand money to be deposited before issuing U/P. 04. IMPORT SHIPMENT FOLLOW UP It is most important to communicate with the suppliers regarding shipment of raw Materials within the shipment validity of BB L/C or fate of shipment for raw Materials, shipping details is most important for making smooth production Schedule. 05. PRODUCTION SCHEDULE Planning or Technical Section should prepare production schedule considering the export shipment or delivery date, & factory / unit to be informed accordingly. 06. IMPORTED RAWMATERIALS CLEARANCE (a). If Original import document received form Bank than Documents to be endorsed From Bank, after acceptance of Bill of exchange by the drawee [ BB L/C Opener ]. (b) If original documents are not received through Bank channel, you can endorse the Copy documents from bank against letter of guarantee or indemnity. In that case after receipt of original documents Bill of Exchange is to be accepted by drawee as per under taking submitted at the time of endorsement of the copy documents. (c) Endorsed documents to be sent to C& F Agent with the following documents for Clearance of the cargo. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Photocopy of export L/C attested by bank. BB L/C [ Origin ]. Original U/P. LCA Form duly endorsed by bank. Insurance cover note. Duty bond & Risk bond duly signed. VBF6 Form duly signed. Proforma invoice duly attested by bank. Commercial invoice duly endorsed by bank. Packing list & detail packing list.

11. 12. 13. 14.

B/L [ Original ] duly endorsed by bank. Indemnity form duly endorsed by bank in case of copy documents. Bank forwarding letter. Authorization letter of custom board.

(d) CARGO CLEARANCE FOLLOWUP. For early clearance of the cargo from port, the following information to be collected from C & F agent or from shipping agent, regarding vessel position as under. a) b) c) d) Estimated time of departure. Estimated time of Arrival. Berthing date. Un Stuffing.

(e) CUSTOM FORMALITIES : i) ii) C & F agent will submit all necessary documents to custom for board. Board Will examine the documents & will approve the same. Custom Inspector will examine the good, whether the goods imported as per L / C , proforma invoice, as per U / P & will check the shipment date of Export & import L / C. After inspection report, assessment to be done by custom authority & thereafter, they will issue delivery order. C & F agent will deposit shipping agent dues to shipping line to get the delivery order. Showing the delivery order of shipping line to port authority, they will issue Out pass order for the cargo and C & F agent will take delivery the goods And will send the goods by transport to factory.

iii) iv) v)

07. RAW MATERIALS INVENTORY : Factory store department will complete the inventory along with the suppliers representative or buyer representative. 08. CUTTING : Garments unit will start cutting after getting cutting permission from buyer representative & from merchandiser who is dealing with that order. 09. LAY: After cutting the fabrics, production manager will lay the line for production. 10. FINISHING WORK : After completion of the sewing, finishing section will inspect the garments by their quality inspector and will carton the same after the poly packing the garments with proper supervision of the section chief. 11. BUYER INSPECTION : Buyer representative will inspect the garments, when the factory will call them for inspection. 12. PRESHIPMENT FORMALITIES: (a) Exp. Passed by bank. (b) Commercial invoice & packing list to be prepared by commercial department. 13. EPB CLEARANCE: (a) Quota clearance to obtained from EPB against allocation letter which has been issued by EPB early of the quota year, quota year is 1st February to 31st January. (b) To getting EPB clearance the following documents to be submitted to EPB : i) ii) iii) Photocopy of export L / C attested by Bank. Quota allocation letter received from EPB. Clearance format duly fill up.

14. GARMENTS EX-FACTORY: After getting export permission from buyer, the garments to be sent to port for export and the following documents to be sent to C & F Agent for export the garments, this is called Pre shipment documents. a) b) c) d) e) f) g) h) Commercial Invoice [ Original ]. Packing list [ Original ] Photocopy of export L / C duly attested by Bank. Quota clearance [ Original ]. U /P [ Original ]. EXP duly passed by bank. V.B.F9 form duly signed. Shipping bill to be filled by C & F agent.

15. EXPORT FORMALITIES (a) C & F Agent will submit the above documents to custom authority for approval of the documents and examine the garments. Custom official will examine the garments whether it is as per export L /C & U / P, If it is found in order they will pass the documents, C & F agent will submit the approved documents to shipping line for stuffing the garments in to the container. Shipping line will issue N.N. [ Non Nego ] B / L after sailing the vessel and C & F agent will send the N.N B/L, with shipping bill duly passed by custom authority to be exporter.

(b)

After getting Non Nego B/L, LMD [ Lined Measurement Department ], M.R. [ Mate Receipt ], From C & F Agent, LCL/FCL charges to be deposited to shipping line to get the original B/L. 16. a) VISA FOR READYMADE GARMENTS: To export readymade garments to USA and EEC country, it is pertinent to get visa for garments from EPB, and the following documents to be submitted to EPB. i) Shipping bill duly approved by custom authority [ Original + One Copy ] ii) Non-negotiable B/L duly signed by shipping line. iii) Photocopy of EPB clearance & allocation letter which has been Issued by EPB. iv) Photocopy of export L / C duly attested by bank. v) Photocopy of BB L/C duly attested by bank. ( for non quota ). 16. b) LICENCE FOR READYMADE GARMENTS :

(c)

To export the readymade garments to Canada, it is necessary to obtain the license from EPB, and the same procedure should follow which has mentioned on para no. 16(a) for issue the license. 16. c) C.O. ( CERTIFICATE OF ORIGIN ) To get the C.O. for EEC country, the following documents required to submit to EPB for issuance of the same: i) ii) iii) Shipping bill duly approved by custom. Non-negotiable B/L duly signed. Photocopy of export L/C & BB L/C duly attested by Bank.

17. INSPECTION CERTIFICATE: It is one of the most important document for negotiation of the export documents with the Bank. TO get the IC from buyer or buyer local representative, following documents ( nonnegotiable ) are required to submit to them for issue of the I/C. i) ii) iii) iv) v) Commercial Invoice 1 Copy. Packing List 1 Copy. B / L Copy 1 Copy. VISA / Co / License 1 Copy. Any other documents as per export L/C Instruction.

18. EXPORT DOCUMENTS PREPARATION : Commercial department will prepare the following documents after export the garments as per export L/C instruction. i) ii) iii) iv) v) vi) vii) viii) Bill of exchange. Commercial Invoice. Packing List. Beneficiarys Statement. MCD ( Multiple Country Declaration ). Quota Statement ( If required by Buyer ). Weight List / Measurement Cert. ( If required by Buyer ). Any other documents if required by the buyer, should be mentioned in the export L / C.

19. EXPORT DOCUMENTS NEGOTIATION : To negotiation the export documents with the Bank, the following documents are required : i) ii) iii) iv) v) vi) vii) viii) ix) x) xi) xii) Bank forwarding duly fill up & signed Bill of exchange duly signed by account holder. Commercial Invoice duly signed. Original B/L or F.C.R. or AWB or HAWB as per export L/C instruction. Packing List. Inspection Certificate. Beneficiarys Statement. Certificate of origin / Country of origin issued by metro Politon chamber of commerce. Visa/License/certificate of origin issue by EPB. M.C.D. duly signed. EXP. Duly passed by Custom authority. Any others documents required by Buyer, if they have mentioned in the export L/C.

Negotiation Bank will check the above documents whether it is as per L/C or not . If they find everything in order or as per export L/C ,Bank will negotiate the documents & will disburse the generated fund as per Bank norms. If the negotiation Bank find any discrepancies in the documents, they will send the documents on collection or they can negotiate under reserve by the request of the export or they can seek permission / negotiation authority to issuing Bank to allow them to negotiate the documents despite the discrepancies. L/C issuing bank will inform the matter to buyer, if the buyer accept the discrepancies mentioned by Negotiating bank, issuing bank will authorized negotiating bank to negotiate the discrepant documents. 20. COLLECTION DOCUMENT : Normally negotiating bank send the documents on collection for the following discrepancies : i) ii) iii) iv) v) vi) Late Shipment. Late presentation. Unit Price differ between L/C & Commercial Invoice. Over Draft. Any major discrepancy in the B/L. Consignee Name & Address differ between L/C & other documents.

21. REALIZATION OF EXPORT PROCEEDS :

Negotiation Bank will send the documents to issuing bank by courier within 3 days from the date of submission. Commercial section will follow up the matter with the buyer & inform the buyer the courier No. & date for respective Invoice & will request the buyer to release the payment within 21 days from the date of dispatch the documents. 22. BB L / C PAYMENT: Bills of Back to Back L/C must be paid after realization of the export proceeds against relative export L/C, without any delay to save the BB L/C overdue interest. Commercial officers will follow up the matter & will request the bank to make BB L/C payment & will take payment voucher. There is some additional jobs for 100% export oriented readymade garments industries, as follows : 23. CUSTOM / BOND FORMALITIES: A. B. Imported & Exported materials must be endorsed in the pass book by C&F properly. Annexure A Register as per custom prescribed format that is call Raw Materials Register : Imported raw materials to be posted in this register according to commercial Invoice & Bill of entry ( Duly approved by custom ) separate export L/C wise. Annexure B Register called as Manufacturing Room Register : Imported raw materials to be posted in this register and to issue for manufacturing the readymade garments. Annexure C Register called as Finishing Room Register : Imported raw materials to be posted properly which was issued for manufacturing & after making & export the garments., quantity should be posted as per export commercial Invoice & as per shipping bill ( duly approved by custom ). Exchange control copy of Bill of entry to be submitted to Bangladesh Bank through related schedule bank after entry in the annexure A & Duly signed by the Bonder. Some time the Garment industries give sub contact to other garment industries for manufacturing the garments. At that stage there is some formalities for transferring the raw materials from Bonded Ware House to another Bonded Ware House and following documents to be submitted to custom authority through BGMEA, duly signed by the bonder : i) Forwarding letter in letter head pad 3 Copies

C.

D.

E.

F.

ii) iii) iv) v) vi) vii)

BGMEA forwarding letter duly fill up 5 Copies Accessories list in letter head pad 5 Copies Photo copy of the U / P 2 Copies Photo copy of Bonded ware house license 2 Copies Deed of Agreement on Non Judicial stamp for Tk.50 /= Risk Bond on Non Judicial stamp for TK.50 /=

G. In case of export from stock lot order, it is necessary to obtain export permission from custom authority, instead of U / P. The following documents are required for issue the export permission: i) ii) iii) iv) Forwarding letter in letter head pad. No Objection Certificate from respective bank for export of the stock lot garments under new export L / C. Previous U / P Copy against which stock lot has created. New export L / C Copy duly attested by bank.

H. I.

Port wise all pass book must be checked by commercial officer ( Bond ) whether Imported & Exported Materials posted in the pass book properly by C & F Agent. Monthly / Yearly performance statement : A statement to be made against each export L/C & U/P wise & must be shown total imported fabrics minus total exported fabrics than balance fabrics according to style wise and submitted to custom. Custom Inspector will inspect & verify with their all records & will issue a Inspection report. Stock Lot Statement : Export L/C wise one statement for stock lot to be prepared & submitted to custom duly endorsed by the bank. Proceeds Realization Certificate / Statement : Statement to be prepared as per export L/Cs Invoice number, bank bill reference number and to be submitted to custom after duly certificate by the bank.

J. K.

24. EPB QUOTA ALLOCATION :

A.

For performance quota, the following documents to be submitted to EPB for allocation. 1. 2. 3. 4. Visa Copy for respective quota category. Export proceeds realization certificate from bank. EPB registration certificate renewal copy. Application in letter head pad.

B.

Free Quota Allocation:

To get Free quota from EPB the following paper to be submitted to EPB for allocation. 1. 2. 3. EPB prescribed format duly fill in. EPB registration certificate renewal copy. Pay order for TK. 200/- for each application ( Category Wise )

25. EXPORT L/C CHECKING : To Open BB L/C ( back to back L/C ) with bank, Export L/C must be checked by commercial department following clauses/points of export L/C to be checked, whether it is as per ICC publication or UCPDC 500 ( Revision 1993 ) and also as per exchange control regulation of central Bank. 1. 2. 3. 4. 5. 6. 7. 8. Whether the L/C advise with authentication & with test key agreed. Status of Export L/C : Export L/C should clearly indicate that the L/C is irrevocable. Export L/C should have clear Number with issuing date. Name & Address of the L/C applicant & beneficiary should be cleared in the export L/C. Draft clause : Draft should be at sight. Transshipment, partial shipment, air shipment must be mentioned in the L/C if required. Transferable Clause : L/C must be Transferable. Covering : Description of item, quality, unit price, style number & P.O. number should clearly be mentioned in the L/C.

9. 10.

L/C Value : L/C Value must be equal with the sum of unit price of the item. B/L Clause : B/L Clause should b be Full set 3/3 original clean on board Ocean Bills of Lading issue to the order of negotiating bank in Bangladesh and endorsed by them to the order of L/C opening Bank notify and freight collect . Otherwise the Schedule Banks in Bangladesh will not open BB L/C if there is any change. Shipment terms : Mode of transport of the goods must be mentioned in the L/C, whether it is FOB or C & F basis. Reimbursement Clause : The L/C must bear this clause Drawers and / or Bonafide holders that drafts drawn and negotiated in conformity with the terms of this credit will be duly honored on presentation. Upon receipt of your documents in good order we will remit the proceeds to the account designed by negotiating Bank. UCPDC Clause : The letter of credit is subject to ICC publication no. 500 ( 1993 Revision ) . This Clause must have in the L/C without this clause L/C will not to be operative by Bank.

11. 12.

13.

26. NECESSARY LICENSE / PERMIT / DOCUMENTS : To establish 100% export oriented readymade garments industry the following License / permit are required to obtain from respective authority as mentioned below : a). Trade License : To issue trade license from t6he city corporation, following documents to be submitted to the authority & this license should be renewed every year. 1. 2. 3. b). c). Factory rent receipt / agreement. Article of memorandum ( for limited company ). Fee for TK. 1500 to 2500 yearly to be submitted.

G.I.R. Number and certificate from Income Tax office. BGMEA membership certificate : To issue BGMEA membership Certificate the following documents to be submitted. 1. 2. Machineries Import documents duly attested by Bank. Registration fee for TK. 9500 ( up to 200 Machine )

TK. 14500 ( above 200 Machine ). 3. 4. 5. d). Trade License. Prescribed format of BGMEA duly fill in and signed. Article of memorandum.

IRC &ERC : Both License are to be issued by CCI & E after getting the following documents . 1. 2. 3. 4. 5. 6. 7. 8. CCI & E prescribed format for both license, duky signed. BGMEA Membership Certificate. Trade License. Article of memorandum. Certificate of Incorporation ( sl.no.4 & 5 is required for limited company ). Treasury Challan for TK. 1500 to TK. 5000 for IRC & TK. 250 for pass Book. ( to be deposited to Bangladesh Bank ). Treasury challan for TK. 1000 for ERC. Bank solvency certificate.

The above documents to be submitted to CCI & E with a prayer in the letter head pad and this license is renewable every year by same way. e). I.P. Fee : To clear the imported Machineries from port without duty + I.P. fee, one certificate is required from textile directorate. As such the machineries have imported to establish a 100% export oriented readymade garments industries. The following documents are required to submit to Textile Directorate. 1. 2. 3. 4. 5. 6. 7. 8. 9. f). Import Documents duly attested by bank. Import L/C copy duly attested by bank. Approved factory lay out plan. Article of memorandum. Certificate of Incorporation. Application with prescribed format. Undertaking for child labour. Trade License. Factory rent receipt or agreement.

VAT Registration Certificate : To get this certificate from NBR following documents are required to submit to the authority : i). Trade License. ii). IRC & ERC.

iii). iv). v). vi). vii). g.

Article of memorandum. Certificate of Incorporation. Factory Layout plan. GOVT. prescribed format. Application in letter headpad.

Machineries Installation Certificate : After Installation of the machineries, you have to apply to textile directorate and custom authority, they will inspect the factory whether the full quantity of imported machineries installed as per layout plan or not ant will issue the certificate subject to their full satisfaction. Bond License ( Bonded ware house license ): To get the bonded ware house license from custom authority the following documents to be submitted : 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. Application with letter head pad. Trade License. IRC & ERC. Certificate of Incorporation. Article of memorandum. G.I.R. Blue Print / Layout plan of the factory. BGMEA membership. Bank solvency certificate. License Fee TK. 500 /=. TK. 3.00 Crore Bond ( Undertaking ) on non judicial Stamp for TK. 500 /=. Nationality Certificate. Factory Rent Receipt / Agreement. VAT Certificate. Photograph of owner. PDB clearance. Import Docs duly attested by bank. Textile Directorate Registration and recommendation.

h.

i).

EPB Registration : To get EPB registration certificate the following documents to be submitted : 1. 2. 3. 4. 5. 6. 7. Application of the letter head pad. Article of memorandum. Certificate of Incorporation. ERC. BGMEA Membership. B.W.H.L. Pay order for TK. 1000 /=.

j).

Registration with Textile Directorate : To get the registration certificate from Textile Directorate documents to be submitted as per formalities of bond license issue. (Clause No. H). Factory License : Ministry of Industries will issue the license provided the necessary documents as per clause no. H . Fire Insurance : Insurance company will issue the fire insurance at the request of the factory owner with full details of the unit. Fire License : Fire service office will issue the license provided them the following documents : 1. 2. 3. 4. Trade License. Lay out plan. Article of memorandum. License fee as per factory status

k). l). m.

27. DAILY COMMUNICATING/CORRESPONDING/RELATING ORGANIZATION: A Commercial manager or Commercial officer must communicate every day with the following organizations for following of the above mentioned job & to get the job satisfactorily. 1. 3. 5. 7. 9. 10. Buying Office. 2. EPB. 4. Custom. 6. Transport Company. 8. Supplier for fabrics & accessories Carton Factory. 11. Bank. BGMEA. C & F Agent. Shipping Lines. Insurance Company.

28. RELATEDSERVICE ORGANIZATION :

1. AMERICAN PRESIDENT LINE 2. BANGLADESH CORRGATED CARTON MANUFACTURERS

10th Floor, Sena Kalyan Bhaban, 195, Motijheel C/A, Dhaka. Tel : 863691, 230334 Fax : 865310 Service : Shipping . 3. BANGLADESH SHIPPING CORPORATION BSC Bhaban, Salt Gola Road, Chittagong, Tel : 031-502268, 505062 Service : Shipping. 5. CONTINENTAL TRADERS 70/1, Inner Circular Road, National Scout Bhaban, ( 14th Floor ) Kakrail, Dhaka. Tel : 835285, 407813 Fax : 835286 Service : Shipping. 7. BARIDHI AHIPPING LINES LTD. 19/F, Sena Kalyan Bhaban, 195, Motijheel, C/A, Dhaka. Tel : 864548, 864549 Fax : 8802863734 Service : Shipping. 9. MAERSK BANGLADESH LTD. Ahmed Mansion, 24, Shantinagar Chamelibagh, Dhaka. Tel : 833197, 833267 Fax : 880-2-831953 Service : Shipping. 11.INTRANS LIMITED 53,Kazi Nazrul Islam, Avenue Karwan Bazar, Dhaka. Tel : 316885, 326733, 324699 Fax : 815625 13.USHA TRADERS KE, Khalid Managing Partner, 204B, Tejgaon Industrial Area, Dhaka

ASSOCIATION. 88/1, Motijheel Circular Road, Arambagh, Dhaka. Tel : 413868 Service : Carton & Accessories. 4. BUYERS CONSOLIDATORS LTD Sharif Mansion ( 2nd Floor ) 5657, Motijheel C/A , Dhaka. Tel : 257409, 255203, 232935, 232829 Fax : 880-2-863016 6. CONTINENTAL COURIER 78, Motijheel C/A, Dhaka. Tel : 238003, 239582,238425 Ctg. : 500498, 505223

8. NYK. LINE 15, Eskaton Garden, Dhaka. Tel : 407725, 406691, 400261, 418591 Fax : 880-2-832960 Service : Shipping. 10.K LINE 50/1, Santinagar, Inner Circular Road, Dhaka. Tel : 412576, 414327, 402645 Fax : 880-2-833428 Service : Shipping. 12.OCEAN INTL. 70/1, Inner Circular Road, Kakrail, Dhaka. Tel : 403915, 835284 Fax : Shipping.. 14. MODERN ERECTION LTD. ENG. Jawaherul Ghani, Managing Director, 223B Tejgaon Ind. Area, Dhaka. Tel : 600552, 601903,

Product : Steam Iron, Mini Boiler Trolley & Other accessories. 15. GARMNENTS ACCESSORIES MANUFAC. ASSOCIATION OF BANGLADESH ( GAMAB) Yahin Khan, Chairman, 2/B, Elephant road ( 1st flr ) Dhaka, Tel : 509669, 506135 Fax : 863019 Product : Different Types of garments Accessories. 17. TOOTAL THREAD (BD). LTD. 5, Mohakhali C/A, Dhaka. Tel : 88135152, 88139597 Fax : 883781 Product : Sewing Thread. 19. YOUNGONE PADDING ( CEPZ ) LTD. Chittagong Export Processing Zone,Ctg. Tel : 031503804, 504501. Fax : 031-225910 Product : Polyester Padding. 21. SWAPAN GARMENTS LIMITED Auchpara, Tongi, Gazipur Tel : 892789, 605971 Fax : 888-02-883569 Product : Garments Manufacturing & Wash. 23. SWAN GARMENTS ( PVT ) LTD. Washing Division, 407, Tejgaon Industrial Area,Dhaka. Tel : 811458, 891962 Attn. Mr. Hamid.

Fax : 833602 Product : Mini Boiler,Water Softner Steam Iron. 16. PACIFIC ZIPPER BANGLADESH LTD. Y.D. Kim Managing Director, Ctg. Export Processing Zone, South Halisher, Chittagong Tel : 886324 Fax : 886325 Product : Zipper. 18. GOORYONG (BD). LTD. House No. 39, Rd. 21 Block B, Banani, Dhaka.

20. DEEN PAPER CONVERTING AND PACKING LIMITED : 5, D.I.T. Yousuf Market, 3rd Building, ( 1st flr ) Nayabazar, Dhaka. Tel : 251005, 242584 Product : Carton. 22. FABRICO & WASHING PLANT Plot No. 7, Avenue -1, Section-7, Mirpur, Dhaka. Tel : 803694 Contract Person : Saiful Haque. Product : Garments Wash. 24. MOHAMMADI WASHING DYEING & GARMENTS FACTORY. 2/A/1/107, Mirpur, Section-2, Block-A, Dhaka-1216. Attn. : Mr. Hafizur Rahnan Marketing Manager.

ABBREVIATIONS

01.

CM

Cost for Manufacturing.

02. 03. 04. 05. 06. 07. 08. 09. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24.

FOB L/C UCPDC BB LCA IMP B /L ICC U /P BGMEA C&F ETA ETD EXP EPB N.N. C.O I /C MCD FCR AWB HAWB= IRC

= = = = = = = = = = = = = = = = = = = = =

Free on Board. Letter of Credit. Uniform Custom and Practice of Documentary Credit. Back to Back. Letter of Credit Authorization. Import Permission. Bill of Lading. International Chamber of Commerce. Utilization Permission. Bangladesh Garments Manufacturing & Export Association. Clearing & Forwarding / Cost & Freight. Estimated time of Arrival. Estimated time of Departure. Export Permission. Export Promotion Bureau. Non Negotiable. Country of Origin / Certificate of Origin. Inspection Certificate. Multiple Country Deceleration. Forwarder Cargo Receipt. Air Way Bill.

House Air Way Bill. = Import Registration Certificate.

25. 26. 27. 28. 29. 30. 31. 32.

ERC CCI & E I.P. VAT GIR PDB BWHL U/D

= = = = = = = =

Export Registration Certificate. Chief Controller of Import & Export. Import Permission. Value Added Tax. General Index Register. Power Development Board. Bonded Ware House License Utilization Deceleration.

EXPORT