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Regulatory DocumentsPre-Shipment Export Documentation

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What are they?Prescribed by different Government Departments/ Boards for compliance of formalities under different relevant laws.Regulatory documents satisfy the statutory requirements of both the importing and the exporting countries. These documents are related to government authorities like Directorate General of Foreign Trade, the RBI, customs and central excise authorities, etc.2

Generally there are 9 regulatory documents in use for the pre-shipment stage of an export transaction:

Central Excise Invoice - Central Excise AuthoritiesARE - Central Excise AuthoritiesShipping Bill/Bill of Export - Customs AuthoritiesExport Application - TrustReceipt for payment of Ports Charges - Port TrustVehicle Ticket - Port TrustExchange Control Declaration / GR Form/ PP Form - RBIFreight Payment Certificate - From Steamer AgentsInsurance Premium payment Certificate - From Insurance Co.

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Out of these, 3 documents viz. Shipping Bill/Bill of Export, Exchange Control Declaration (GR Form) and Export Application have been aligned and standardized. Besides, "Receipt for Payment of Port Charges" has been incorporated in the Export Application / Dock challan / Port Trust copy of Shipping Bill.4Various forms used for foreign exchange declaration

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GR Form:Guaranteed remittance (GR) forms are for all types of exports, including software exports in physical form by using magnetic tapes or paper.PP Form:Postal Parcel (PP) forms are for all the exports by post.

SDF form:SOFTEX form:Software export declaration forms (SOFTEX) for software exports in non physical form, such as data transmission through satellite link.

6For all such exports where the customs authority has the facility for EDI (Electronic Data Interchange) processing of a shipping bill, and is attached with a duplicate of the shipping bill.

Shipping Bill/ Bill of Export: Shipping bill is the main document required by the customs authorities. The shipping bill mentions the description of goods, marks, port of landing, port of discharge, etc.Bill of entry:Bill of entry (for home consumption): It is used to get goods cleared in one lot by the importer.Bill of entry (for warehousing): Using into bond bill of entry, an importer can get goods shifted to a warehouse and get them cleared in small slots.Ex-Bond bill of entry : For removing goods from a warehouse, an importer has to use ex-bond bill of entry.

7Documents for central excise clearanceInvoice:It is issued by the manufacturer in a set of three copies.The original copy is for buyer, the duplicate for the transporter, and the triplicate for the assessee.ARE 1 (Application for removal of Excisable Goods 1)This document is in the form of an application to the Excise Superintendent, made by the exporter at the time of removal of goods. The exporter has to submit the ARE - 1 form 24 hours in advance from the time of removal of goods.Once the goods are handed over to the carrier, the ARE-1 form is endorsed by the customs and it becomes the proof of exports.This document is used for the refund of excise duty paid on the finished good as well as the production inputs used in the manufacture of final products. ARE 2 (Application for removal of Excisable Goods 2)8Documents for central excise clearancePersonal Ledger account (PLA):When the goods are removed after the payment of duty, a personal ledger account has to be maintained by the exporter.The estimated amount of excise duty to be paid by the exporter is deposited to the nationalized bank or treasury.The amount deposited in the bank is shown as a credit entry in the PLA. At the time of removal of consignment, the amount of duty levied is shown as debit entry. An equivalent amount is again re-credited after the proof of export has been received.Thus, debit and credit entries are continuously maintained in the PLA.CT-1:This document is used for the procurement of excisable goods without the payment of excise duty for exports. It gives details such as description, quantity, value and excise duty payable on the goods to be removed duty free on the basis of information furnished by the exporter.

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The declaration forms should explicitly contain the following details:

Analysis of the full export value of goods shipped, including the freight, insurance, etc.Clear indication whether the export is on outright sales basis or consignment basis.Name and address of the dealer through which export proceeds have been realized or would be realized.Details of commission or discount due to foreign agent or buyer.

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Presented by- - Krishna Jaiswal Kumar Prins Lalji Yadav Madhu Kumari Mohd. Umar Usmani Mohini Mittal