XIII Documents required for Customs Clearance of goods for export
Shipping Bill/Bill of Export-This is the main document required by the Customs Authority for allowing shipment, Basically, shipping bills are of four types. The major distinction between on type and another Shipping Bill lies with regard to the goods being subject to certain conditions: export duty/cess, free of duty/cess, entitlement of duty drawback, entitlement of credit of duty under DEPB Scheme and re-export of imported goods. The documents required for processing of Shipping Bill are as follows:
GR forms in duplicate for shipment to all countries 4 copies of packing list giving contents, quantity, gross and net weight of each package. 4 copies of invoices indicating all relevant particulars such as No. of packages, quantity, unit rate, total f.o.b./c.i.f. value, correct and full description of goods etc. Contract, L/C, Purchase Order of the overseas buyer AR4(Original and duplicate) and invoice Inspection/Examination Certificate
The formats presented for the shipping bill are as under: White shipping bill for export of duty free of goods prepared in triplicate Green shipping bill for export of goods under claim for duty drawback prepared in quadruplicate Yellow shipping bill for export of dutiable goods prepared in triplicate. Blue shipping bill for exports under the DEPB scheme prepared in 7 copies. For goods cleared by Land Customs, Bill of Export (also of 4 types White, Green, yellow and Pink is required instead of Shipping Bill.) Shipping and Customs clearance of the goods: The Customs appraiser examines--That the value & quantity declared in the shipping bill is the same as in the export order/L/C. That all formalities regarding exchange control, preShipment quality control inspection have been completed. Following verification all the documents, except GR (original) Form, the original shipping