Goods readiness &documentation :
STEP II :
Goods removal from works
There are different procedures for removing Export consignments to the Port, following the ARE I procedure, but Factory stuffing under Excise Supervision is preferred so that physical inspection by Customs authorities at the Port can be avoided.
If export consignments are removed from the factory of manufacture, following the ARE-I procedure, claiming exemption of excise duty, there is an obligation cast on the exporter to provide proof of export to the Central Excise authorities
STEP III :
Documents for Clearing & Forwarding agent
Customs Clearance EDI
Arrival of Goods at Docks
On the basis of declaration and check List, goods are allowed enter into the Dock. For this, TC is generated, which requires S/B No., date and name of driver and vehicle number which is to carry the cargo to the port.
In order to avoid rush at the port, time slot is taken in advance during which cargo is required to be reached at the port. At this stage the port authorities check the quantity of the goods with the documents. Cargo is weighed by the port staff which is to be matched with the weight declared in P/L and S/B.
A No Objection Certificate is required to be obtained from the office of Drug Controller at port, who is empowered to examine the documents. The following documents are put for obtaining NOC :
Let Export Order
After the receipt of the goods in the dock, CHA contact the Customs Officer designated for the purpose and present the checklist with the endorsement of Port Authority and other declarations along with all original documents. Customs Officer may verify the quantity of the goods actually received and thereafter mark the Electronic Shipping Bill and also hand over all original documents to the Dock Appraiser, who may assign a customs officer for the examination of the goods. If the Dock Appraiser is satisfied that the particulars entered in the system conform to the description given in the original documents, he proceeds to allow “let export” for the shipment.
If the goods are cleared by manufacturer for export, the goods are to be accompanied by ARE-1 (earlier AR-4). This form is submitted to customs authorities. The Customs Officer certifies that the goods under this form have indeed been exported. This form has then to be submitted to Maritime Commissioner for obtaining ‘proof of export’. The bond executed by Manufacturer-exporter with excise authorities is released only when ‘proof of export’ is accepted by Maritime Commissioner or Assistant Commissioner, where bond was executed.
Loading of Goods
The exporter or export agent hand over the exporter’s copy of the shipping bill signed by the Appraiser “Let Export” to the steamer agent. The agent then approaches the proper officer for allowing the shipment. The Customs Preventive Officer supervising the loading of container and general cargo in to the vessel may give “Shipped on Board” approval on the exporter’s copy of the shipping bill.
Once the goods are loaded into the ship,a receipt called ‘Mate’s Receipt ’is issued by the captain to the ship superintendent of the port.
The port charges are calculated and handover to the exporter /C&F agent.
After making the port payments , the C&F agent or exporter gets the Bills of Lading or Airway Bill from the official agent of the shipping company or the airline
Export General Manifest – EGM
After obtaining the prints – hard copy – of said original shipping bills, the respective customs officials involved in the said process signs on the shipping bills and return to the exporter or their appointed Customs House Agent. Once after movement of goods from exporting country, the shipping carrier files necessary export general manifest (EGM) with customs and based on the same, customs department issue proof of export – Export promotion copy of shipping bill.
Generation of Shipping Bills:
The Shipping Bill is generated by the system and the copies are then signed by the Custom officer and the Custom House Agent.
With these authenticated shipping documents, the Exporter will have to negotiate the relevant export bill through authorized dealers of Reserve Bank, viz., Banks within 21 days from the date of exports .
Bank To bank documents forwarding
The negotiating Bank will scrutinize the shipping documents and forward them to the Banker of the importer, to enable him clear the consignment. It is expected of such authorized dealers of Reserve Bank to ensure receipt of export proceeds, which factor has to be intimated to the Reserve Bank by means of periodical Returns.
Customs obligation discharge
Exporters are also expected to provide proof of export to the Central Excise authorities, on the basis of the Customs endorsements made on the reverse of AREs and get their obligation, on this score, discharged.
Receipt of Bank certificate
Authorized dealers issue, e BRC once the payment is received and only with the issuance of the e BRC, the export transaction becomes complete.