he export documents are classified into three major categories:

(A)
Principal
(B)
Auxiliary
(C) Documents for claiming Export Assistance

Documents
Documents

(A) Principal Documents :

Export Invoice : Types of Export Invoices
1. Proforma Invoice:
2. Combined Certificate of Origin and Value.
3. Consular Invoice:
4. Invoice Certified by a Recognized Chamber of Commerce
5. Legalized Invoice
6. Customs Invoice
Sample
of
Export

Invoice

The following are the essential details which should be available in the invoice

Name and address of the exporter

Invoice number and date

Buyers and Sellers Order numbers

Name and address of the overseas customer Name of the vessel and
sailing date

Unit price and total value

Terms of payment

Insurance reference

Customs and consular declaration

Shipping marks and number on packages

Quantities and description of commodities

Net weight and gross weight as well as measurement in metric units

Specification of packing

Terms of sale (FOB., CIC., C&F, FAS, etc,)

Bill of lading number

Letter of credit number and date.

Import licence number and date.

1. Marine Insurance
2. Central Excise ARE1
3. Bill of Lading : Sample of B/L

4. A Bill of Lading is a document issued and signed by a shipping

company or its agents acknowledging that the goods mentioned in the
bill of lading have been duly received for shipment, or shipped on
board a vessel, and undertaking to deliver the goods in the same order
and condition as received, to the consignee, or his order or consignee,
provided that freight and other charges specified in the bill of lading
have been duly paid.
5. Bill
of
Exchange
It is defined as an unconditional order in writing, addressed by one
person to another, signed by the person giving it, requiring the person
to which it is addressed to pay on demand or at a fixed or determinable
future time a sum of money, to or to the order of a specified person, or
to bearer. The bill is called a sight draft if it is made out payable at

sight i.e. on demand. If it is payable at a fixed or determinable future

time it is called term draft or usance draft because the buyer is
receiving a period of credit, known as the tenor of the bill.
6. GR/PP/VPP/COD
forms
GRJPP/VPP/COD Forms are submitted to the customs authorities
according to the exchange control regulations. Section 18 of foreign
Exchange Regulations Act, 1973 and para 11 B. 1 of Exchange Control
Manual 1987 states that all exporters other than those exporting to
Nepal and Bhutan are required to submit a declaration in the
prescribed from duly supported by such evidence as may be
prescribed or so specified and true in all material particulars.

(B) Auxiliary Documents :

1. Letter of Credit : A commercial letter of credit is issued by a bank at
the request of a buyer of merchandise whereby the bank itself
undertakes to honour drafts drawn upon it by the seller of the
merchandise concerned.
2. Types
of
LC
:
a)
Revocable
and
Irrevocable
LC
b) Confirmed and Unconfirmed LC : A Confirmed LC carries the
confirmation of another bank, generally, in the country of the exporter.
LC Sight and Usance. Documentary credit may provide for payment at
sight or for acceptance of a usance bill of exchange by either issuing
bank in a buyers country or the correspondent bank in exporters
country. If the LC is not an at sight LC, it will be a usance LC.c)
Transferable LC : A transferable LC is one which can be transferred by
the beneficiary named therein favour of another party.See the sample
of Letter
of
Credit
(L/c)

3. Certificate
Of
Origin
Certificate of origin serves as an evidence to show the actual country of
origin of the goods. It is signed in the exporting country by the consul of
the importing country or by the exporter or by the Chamber of
Commerce
on
the
basis
of
required
regulation.
See
the
sample
:

4. Packing
List
Packing list should contain, item by item, the contents of cases or
containers of a shipment, with its weight and description set forth in
such a manner as to permit checks of the contents by the customs on
arrival at the port of destination and by the recipient. The packing list
must be made in accordance with the instructions of the customer.
See
the
Sample
:

5. Inspection
Certificate
As per the Export Act, 1963, the exporter has to submit an application
in the prescribed form in duplicate, sending the original to Export,
Inspection Agency and duplicate to the Export Inspection Council,
seven days in advance of the expected date of shipment.
6. Shipping
Bill
The shipping bill is stamped by the customs that the cargo is allowed to
be carted to the docks.
7. Mates
Receipt
The commanding officer of the ship will issue a receipt called the
mates receipt for goods.

Despatch of Shipping Documents :

Through Banks: All shipping documents covering the export of good from India must
be submitted within 21 days from the date or export to the AD (bank0mentioned in
the relevant declaration form, except where the export falls within one of the
exempted categories.
Direct to importer in case of perishables: Railway receipts, steamer receipts, bills of
lading, airway bills or any other document conveying title to the foods exported to
Pakistan or Bangladesh may, where the exports consist of perishable commodities,
be sent direct to the importer with the prior approval of the RBL. Clean bills in
respect of such exports, if accompanied by the exporters invoice and duplicate and
triplicate copies of the relative EP or GR form, may, if advised by the reserve Bank,
be accepted for negotiation or collection by a banker.

Negotiation of Export Bill :

According to FEMA, within 21 days of shipment the exporter should submit the
export bill along with duplicate of GR form to anauthorized dealer for negotiation/
purchase/ collection.
The documents submitted to the bank should be sent under a covering letter giving
complete collect ion of instructions. Importantly, the letter should indicate:

The bank in the importers country through whom the bill be prefer ably
sent for collection;

In case of usance bills, whet her the documents are to be delivered to

the importer on acceptance or on payment ;

Interest to be recovered if payment is delayed;

Whet her bank charges abroad are to be borne by t he importer or can

be deducted from the proceeds of the bill.

Claiming of Export Incentives :

Wherever export incentives are available, the required form should be prepared and
claim made with the appropriate authorities within the dates prescribed under the
respective scheme. Claims made should be followed up to ensure the disbursal of
incentives.

(C) Documents for claiming Export Assistance :

DEPB, Drawbak Rates and VKGUY mentioned in DGFT Ayaat Niryaat form of
Foreign Trade Procedure 2009-2014.