Export documentation

The process of making and maintenance of

required documents and submission to
concerned authorities in the export business for
fulfilling the legal requirements, completing the
contract and finishing the export procedure is
known as export documentation.
In this procedure various documents are
prepared at different stages of export
considering the specifications put by both the
parties.
While preparing the documents the stipulations of
both the countries and international laws are
 Need for Export
Documents
Documentation is used
• To keep shipment and delivery on schedule,

• To describe cargo,

• For customs clearance,

• To indicate the ownership of goods for

collection purposes or in the event of dispute
• To obtain payment.

• To get exemptions, subsidies and refunds. Etc.

 The Preliminary
1. Importer Exporter Code Number (IECN).

2. Obtain Registration-Cum-Membership

Certificate (RCMC) .

3. Manufacturer  Raw Materials Duty Free.

4. Get familiar with the excise formalities

 Contd…..
5. Understand the local government regulations

6. Get information of the government’s regulations

7. Availability of Vessels/Airlines, the transport

charges, frequency of operation etc.

8. Look for a Custom House Agent (CHA)

 INVOICE
CERTIFICATE

CUSTOMS
EXPORT DOCUMENT
DOCUMENTATION TRANSPORT document
EXCHANGE CONTROL
DOCUMENT.
PAYMENT
DOCUMENT.

MISCELLANEOUS
DOCUMENTs
 INVOICES

Performa invoice

Commercial invoice

Consular invoice
 Performa Invoice
Meaning

Quotation in form of regular invoice sent as a reply to an

inquiry. It is an advance copy of final invoice.

The term sales confirmation is used in lieu of P.I. in some

countries.

Three copies are sent to Importer. The Importer signs all and
send back two copies to exporter by retaining one copy.

Importance of Performa Invoice

• It forms the basis of all trade transactions.
• The importer may apply for opening a letter of credit.

• It may be useful for the importer in obtaining import license or foreign

exchange.
 PROFORMA INVOICE
Exporter reference no. Importer purchase/order/reference Invoice expiration date
no.

Exporter/Shipper (Name and physical address) Importer/Consignee (Name and physical address)
Tel: Fax: Email: Tel: Fax: Email:

Intermediate consignee (Name and physical address) Buyer (if other than consignee – name and physical address)
Tel: Fax: Email: Tel: Fax: Email:

Notify party (Name, physical address) Terms and conditions of delivery and payment (including Incoterms):
Tel: Fax: Email: Freight (please mark): Prepaid ___ Collect___
Title transfer occurs at:
Payment terms:
Marks and numbers Total Total gross weight (kg) Dimensions - H x W x L (m3)
num
ber
of
pack
ages

Port of loading Port Total net weight (kg) Currency of sale

of
disc
harg
e
Country of final destination BOL/ Transportation method: Date of shipment:
AWB Vessel/flight no. L/C No.
No.

Complete and accurate description of the goods, including item no., Quantity Unit price Total price
product description, HS/tariff classification code and country of (Unit of measure)
origin

Packing costs Grand Total

Freight costs
Other transportation-related costs
Handling
Insurance costs
Assists
Additional fees
Duties and taxes
Signature, initials, name, title and position Date Place
 Commercial invoice
• Also known as a ‘Document of Contents’.

• Actually a seller's bill of merchandise.

• Prepared by the exporter after the execution of

export order giving details about the goods
shipped.
• It is a prima facie evidence of the contract of sale
or purchase.

• It is record/evidence of transactions between the

exporter and importer.
 Contents of Commercial
Invoice
1. Name and address of the exporter.

2. Name and address of the consignee.

3. Name and the number of Vessel or Flight.

4. Name of the port of loading.

5. Name of the port of discharge and final destination.

6. Invoice number and date.

7. Exporter's reference number.

8. Buyer's reference number and date.

9. Name of the country of origin of goods.

10. Name of the country of final destination.

11. Terms of delivery and payment.

12. Marks and container number.

13. Number and packing description.

14. Description of goods giving details of quantity, rate and total

amount in terms of internationally accepted price quotation.

15. Signature of the exporter with date.

Significance of Commercial
Invoice
• Useful in preparation of various other shipping
documents.

• Used in various export formalities.

• Useful in negotiation of documents for collection

and claim of incentives.

• Useful for accounting purposes to both exporters

as well as importers.
 Date:  Shipment Date
From:

Your Company Name

Street Address
City
Postal Code
Country

Your Name
Telephone No.
 
Ship To:
TransFRESH Corporation
3801-D Charter Park Court
San Jose, CA 95136
USA

Attn: Jan Torres

Ph. (408) 445 8861

Full Description of Goods No of Units Unit Weight Weight (kg) Unit Value (US$) Value (US$)

TransFRESH Marine CA Controllers (Commodity Code 9032.89.6040) 12 3.0kg (6.5lb) 36 $781.92 $9383

9801 U.S. GOODS RETURNED

Country of Origin: USA Total Weight: 36 Total Value: $9383

No of Packages:                3 FedEx Air Waybill No: 9999 8888 77776

NOTE: NO COMMERCIAL VALUE - Goods Not for Resale

Goods are for use in marine shipping containers for perishable fruits and vegetables. Being returned to owners.

I certify that the information on this declaration is true and correct to the best of my knowledge.

Name: Print Your Name                             Signature:___Sign Here ________
 Consular invoice
• Consular invoice is a document required mainly by the Latin

American countries like Kenya, Uganda, Tanzania, Mauritius, etc.

• Collection of accurate information by the authorities of the

importing country for assessing import duties and also for

statistical purposes.

• For obtaining consular invoice the exporter is required to submit

three copies of invoice to the Consulate of the importing country

concerned.
 Certificate of Origin (C/O)
• The certificate of origin is a document certifying the country in which the product was
manufactured, and in certain cases may include such information as the local material and
labor contents of the product.

• This documents serves as a proof of the country of origin of goods for the importers in his
country. Importing countries usually requires this to be produced at the time of custom
clearance of import cargo.

• The Federation of Indian Chambers of Commerce and Industry (FICCI), the export
promotion councils (EPCs) and various other trade associations have been authorized by
the Government of India to issue certificates of origin.

• Important in the case of countries, having preferential rates of tariff for Indian commodities.

• The country of origin is the country where the goods are grown, produced or
manufactured. The manufactured goods must have been substantially transformed in the
exporting country as the country of origin, to their present form ready for export. Certain
operations such as packaging, splitting and sorting may not be considered as sufficient
operations to confer origin.
• Free Trade Market Certificates of Origin
NAFTA Certificate of Origin
The North American Free Trade Agreement (NAFTA) Certificate of Origin is
used within the NAFTA countries (i.e., Canada, USA and Mexico). The form
is available at the customs office. It is self-certified by the exporter.
• EC Certificate of Origin
The European Community (EC) Certificate of Origin, as its name implies, is
used in the European Community. It is issued by the Chamber of
Commerce of the exporting country, usually with payment of a fee.
EC countries consist of Belgium, Denmark, France, Germany, Greece,
Ireland, Italy, Luxembourg, Netherlands, Portugal, Spain, and United
Kingdom.
• Movement Certificates
Different Movement Certificates are being used in the European Union
(EU)---EC (European Community) and EFTA (European Free Trade
Association) countries. The certificates require endorsement by the
customs of the exporting country.
EFTA countries consist of Austria, Finland, Iceland, Norway, Sweden,
Switzerland, and Liechtenstein.
Inspection Certificate or Inspection Report
• The inspection certificate---inspection report
or report of findings---may be required by
importers and/or importing countries.
• The export-trader uses such a report in the
inspection of goods purchased from a
manufacturer. The export-manufacturer also
uses such a report in the inspection of its own
productions.
• In case an inspection certificate is required, the
importer may stipulate in the letter of credit
(L/C) to use a specific independent surveyor.
• Beneficiary's Certificate: The beneficiary's certificate,
sometimes referred to as the certificate of assurance, is a
certification issued by the beneficiary of the letter of credit
(L/C) showing, unless wording is specified in the L/C, the
summary of a consignment and declaring (i.e., assuring the
consignee) that the shipment in question conforms to the
specifications in the sales contract. The exporter can issue a
beneficiary's certificate using company letterhead.
• Weight Certificate: The weight certificate---weight list or
weighter's certificate---is most often used in the export goods
sold on weight basis. It is issued by the official weighter on the
dock or the independent certified weighter.
In case of transport other than by sea and unless the letter of
credit (L/C) specifically stipulates that the certification of
weight must be by means of a separate document, a weight
stamp or declaration of weight that is superimposed on the
transport document by the carrier or his agent is acceptable.
• Health Certificate
Phytosanitary or Plant Health Certificate
The prefix 'phyto' means plant. The phytosanitary certificate---plant
health certificate---is issued by the government agricultural department
or certified inspector for such agricultural products as seeds, fruits,
vegetables, rice, wheat, soybean, corn, and milled materials (e.g. flour and
soybean meal), certifying that the goods are free from harmful pests and
diseases.
• Veterinary or Animal Health Certificate
The veterinary certificate---animal health certificate---is issued by the
certified veterinarian for livestock (e.g. cows, goats, horses, and pigs),
poultry (e.g. chickens, ducks etc.), and domestic animals (e.g. dogs and
cats), certifying that they are free from diseases.
• Analysis Certificate
The analysis certificate is required by certain importing countries and/or
importers for tariff or other purposes, usually issued as proof of product
composition or contents. It is obtained from an independent testing
laboratory. Importers may specify a testing laboratory in the letter of
credit (L/C).
 Shipping Bill
• Shipping bill is required by the customs.

• There are separate forms of shipping bills

for free goods, and goods for which there
is a claim for drawback of duty.

• It is only after the shipping bill is stamped

by the customs that the cargo is allowed
to be carted to the docks.
 Shipping Advice
• The shipping advice is a notice to the importer on summary of the
shipment.
• Foreign importer may arrange the cargo insurance on time based on the
shipping advice (if buyer is to arrange the insurance). Moreover, importer
may know when to receive the goods and arrange with a customs broker
for the cargo clearance.
• The shipping advice is particularly important in short-sea trades, for
example within the Asian countries where the goods may arrive at the
port of destination before the shipping documents, and in the ports of
destination where theft and pilferage of the imported goods is rampant.
• UVW EXPORTS
88 Prosperity Street East, Suite 707
Export-City and Postal Code, Export-Country
Tel: (07) 1234-5678 Fax: (07) 1234-8888
E-mail: export@uvwexports.com.jp _________________________________________________________
Date:
Our Ref. No.: Messrs. Dear Sir or Madam,
We are pleased to advise that your Order No. __________________________________
covering ___________________________________________________ dated ________________
under L/C No. _____________________________________________________________________
has been shipped via _____________________________________________________________
estimated time of departure from ___________________________ on ________________
estimated time of arrival at __________________________________ on ________________
enclosed please find following copies of shipping documents:
________ Commercial Invoice
________ Packing List
________ Bill of Lading, Non-Negotiable Copy
________ Insurance Policy/Certificate
________ Inspection Certificate (Report)
________ GSP Form A
________ Certificate of Origin
________ Customs Invoice
________ Beneficiary's Certificate

Thank you for your patronage. We look forward to the pleasure of receiving your valuable repeat orders.

Sincerely yours,

UVW EXPORTS
 Mate’s Receipt
When the cargo is loaded on the ship, the commanding officer
of the ship will issue a receipt called the "mate receipt" for
goods.
SIGNIFICANCE OF MATE'S RECEIPT
(a) It is an acknowledgement of goods received for export on
board the ship.
(b) It is a transferable document. It must be handed over to the
shipping company in order to get the bill of lading.
(c) Bill of lading, which is the title of goods, is prepared on the
basis of the mate's receipt.
(d) It enables the exporter to clear port trust dues to the Port
Trust Authorities.
• Mate's receipt is a prima facie evidence that goods are loaded in the
vessel.
• The mate's receipt is first handed over to the Port Trust Authorities. After
making payment of all port dues, the exporter or his agent collects the
mate's receipt from the Port Trust Authorities.
• The mate's, receipt is freely transferable. It must be handed over to the
shipping company in order to get the' bill of lading.

TYPES OF MATE'S RECEIPTS

– (a) Clean Mate's Receipt :- The Commanding Officer of the ship issues
a clean mate's receipt; if he is satisfied that the goods are packed
properly and there is no defect in the packing of the cargo or package.
– (b) Qualified Mate's Receipt :- The Commanding Officer of the ship
issues a qualified mate's receipt, when the goods are not packed
properly and the shipping company does not take any responsibility of
damage to the goods during transit.
CONTENTS OF MATE'S RECEIPT
• (a) Name and logo of the shipping line.
• (b) Name and address of the shipper.
• (c) Name and the number of vessel.
• (d) Name of the port of loading.
• (e) Name of the port of discharge and place of delivery.
• (f) Marks and container number.
• (g) Packing and Container description.
• (h) Total number of containers and packages.
• (i) Description of goods in terms of quantity.
• (j) Container status and seal number.
• (k) Gross weight in kg. and volume in terms of cubic meters.
• (l) Shipping bill number and date.
• (m) Signature and initials of the Chief Officer.
Bill of Lading
• Bill of lading is issued by the shipping company or its
agents stating that goods are either being shipped or
have been shipped. Essentially a transport document, it
serves many purposes in international trade.
• The bill of lading is a document issued by the shipping
company or its agent acknowledging the receipt of
goods on board the vessel, and undertaking to deliver
the goods in the like order and condition as received, to
the consignee or his order, provided the freight and
other charges as specified in the bill have been duly
paid.
• It is also a document of title to the goods and, as such, is
freely transferable by endorsement and delivery.
A bill of lading serves three main purposes:-
i) This document evidences the contract of
affrieghtment (transport) between the
shipping company and the shipper (exporter
or importer).
ii) It is a receipt given by the shipping company
for cargo received by it.
iii) It is a document of title (This is the most
significant function of the bill of lading).
• Bill of lading is the only evidence to file a
claim against the shipping company in the
event of non-delivery, defective delivery or
short-delivery of the cargo at the destination.
• As a result, this document indicates that the
contracted goods have been either given into
the charge of the shipping company or
shipped by the exporter by the named ship
on the date specified on the bill of lading.
TYPES OF BILL OF LADING
(a) Clean Bill of Lading :- A bill of lading acknowledging receipt
of the goods apparently in good order and condition and
without any qualification is termed as a clean bill of lading.
(b) Claused Bill of Lading :- A bill of lading qualified with certain
adverse remarks such as, "goods insufficiently packed in
accordance with the Carriage of Goods by Sea Act," is
termed as a claused bill of lading.
(c) Through Bill of Lading :- It covers goods being transhipped
enroute but where the first carrier has the responsibility as
the principal carrier for all stages of the journey. For
example, goods may be shipped from Bombay to Dubai and
transhipped from Dubai to a port in Latin America.
(d) Trans-shipment B/L: It has similar characteristic as the
Through B/L except that in this case the first carrier acts only
as an agent for effecting Trans-shipment of cargo.
(e) Stale Bill of Lading :- A bill of lading that has
been held too long before it is passed on to a
bank for negotiation or to the consignee is called
a stale bill of lading.
(f) Freight Paid Bill of Lading :- When freight is paid
at the time of shipment or in advance, the bill of
lading is marked, freight paid. Such bill of lading
is known as freight bill of lading.
(q) Freight Collect Bill of lading: - When the freight
is not paid and is to be collected from the
consignee on the arrival of the goods, the bill of
lading is marked, freight collect and is known as
freight collect bill of lading.
 Airway Bill
• An airway bill, also called an air
consignment note, is a receipt issued by
an airline for the carriage of goods.

• Airway Bill or Air Consignment Note is not

treated as a document of title and is not
issued in negotiable form.
 Contents of Airway bill
1. Name of the airport of departure and destination.
2. The names and addresses of the consignor, consignee and the first carrier.
3. Marks and container number.
4. Packing and container description.
5. Total number of containers and packages.
6. Description of goods in terms of quantity.
7. Container status and seal number.
8. Amount of freight paid or payable.
9. Signature and initials of the issuing carrier or his agent.

Importance of Airway Bill

1. It is a contract between the airlines or his agent to carry goods to the
destination.
2. It is the document of instructions for the airline handling staff.
3. It acts as a customs declaration form.
4. Since, it contains details about freight it also represents freight bill.
 GR Form
• GR (Guaranteed Remittances) Form is an exchange control
document required by the Reserve Bank of India (RBI). As per
the exchange control regulations, an exporter has to realise
the proceeds of the goods he has exported within 180 days of
their shipment from India. In order to ensure this, the RBI has
introduced the GR procedure.
• GR form is to be submitted in duplicate to the Customs at the
port of shipment along with the shipping bill. Customs will
give their running serial number on both the copies after
admitting the customs shipping bill. Customs authorities will
certify the value declared by the exporter on both the copies
of the GR form at the space earmarked and will also record
the assessed value.
• They will then return the duplicate copy of the
form to the exporter and retain the original for
transmission to the RBI.
• Within 21 days from the shipment of goods,
exporter must lodge the duplicate copy of GR
together with relative shipping documents
with the authorised dealer named in the GR
form for negotiation of export bills.
• After the documents have been negotiated,
the authorised dealer will report the
transaction to the RBI.
• The duplicate- copy of GR form together with
a copy of invoice will be retained by the
authorised dealer till full export proceeds have
been realised and thereafter submitted to the
RBI.
• On account of introduction of Electronic Data
Interchange (EDI) System at certain customs
offices where shipping bills are processed
electronically, the existing declaration in GR
form has been replaced by a declaration in
form SDF (Statutory Declaration Form).
 PP Form
• PP form is another exchange control
document. An exporter has to make a
declaration of PP form in case of exports to all
countries by Parcel Post, except when made
on "value payable" or "cash on delivery" basis.

• It is used in place of Form GR.

 Declaration forms
There are four main declaration forms which are prescribed. These
are called GR, PP, VP/COD and Softex Forms. All exports to
which the requirement of declaration applies must be declared
on appropriate forms as indicated below:
• GR Form :Used for exports to all countries made otherwise than
by Post.
• PP Form: Used for exports to all countries by Parcel Post, except
when made On ''Value Payble" or "Cash on Delivery" basis
• VP COD FORM: Used for exports to all countries by Parcel Post
under arrangements to realise proceeds through Postal channels
on "Value Payable“ or Cash on Delivery" basis.
• SOFTEX: Used for export of Computer Software in non-physical
form. While Export Declaration are to be made in a set of two
copies (original and duplicate) of GR or PP form, VP/COD forms
are to be submitted in a single copy.
 Bill of Exchange
An instrument in writing containing an unconditional
order signed by the drawer directing a certain
person to pay a certain sum of money only to or to
the order of a person or the bearer of the
instrument.

Features
1. Negotiable Instrument.
2. Also known as “Draft”.
3. Drawn on the issuing bank or another drawee bank.
4. Does not block the funds of the importers.
 CONTENTS
1. Name & signature of the drawer
2. Name of the drawee
3. Name of the payee
4. Specified sum
5. Fixed date or determinable future date of
payment
 Bill of Entry
1. The bill of entry is a document, prepared
by the importer or his clearing agent in
the prescribed form under Bill of Entry
Regulations, 1971, on the strength of
which clearance of imported goods can be
made.
2. Bill of entry is a document.
3. The bill of entry is drawn in triplicate.
 Health Certificate
Certificates of health are normally required by the
importing country to ensure that the imported goods
(plants, plant products, animals and animal
products) are in good health and carry no diseases,
pests or any health-threatening organisms. Such
certificates of health confirm (a) the origin of the
shipment and, (b) that local authorities have
inspected the consignment and ensure its good
health.