Export procedure flow chart

Importer sends

purchase order Determining the payment terms Signing of contract

Agreeing upon pricing, document ,freight charges, currency ,delivery etc

Going for procuring orders

Trade Fairs/Internet/ Personal Visits/Contacts/Agents

Identifying the Potential Buyers / Customers Agents/Distributors/ Wholesalers/ End User s/ Sales Reps

Need Analysis Market Identification

Production
Advance Payment/ Letter of Credit (LC) / Open Account Consignment

Bank sends docs to importers bank .payment is done

Submission of docs to banks

Transportation Maritime / Air / Road / Rail

Insurance certificate, shipping bill, Mates Receipt, Bills of lading, Airway bill, Packing list , customs invoice etc Certificate of quality control Packaging, warehousing Channel Selection

Prepare marine, air, and docs

STEPS INVOLVED IN EXPORT TRANSACTION: Step 1 In the case of first time exporters importers ,they need to apply to the Director General of Foreign Trade (DGFT) regional office for getting ImporterExporter Code (IEC) Number. Step 2 The exporter has to register with the concerned export promotion council in order to obtain various permissible benefits given by the government. ,they need to get registered with sales tax office, and even Export Credit Guarantee Corporation. Step 3 The exporter can now go in for procuring orders, by first sending a sample, if required. The importer sends a purchase order once both exporter and importer have agreed upon the terms and conditions of the contract like pricing, documents, freight charges, currency etc. Step 4 With export order in hand, the exporter starts manufacturing goods or buying them from other manufacturers. Step 5 The exporter makes arrangements for quality control and obtains a certificate confirming the quality of the goods from inspector of quality control. Step 6 Exportables are then dispatched to ports/airports for transit. Step 7 The export firm has to apply to an insurance company for marine/air insurance cover.(The exporter asks the importer to take marine/ air insurance under cost and freight , free on board etc., terms of contract.) Step 8 The exporter contacts the clearing and forwarding agent (C & F) for storing the goods in warehouses. A document called Shipping Bill, required for allowing shipment by Customs Authority is presented by the forwarding agent . Step 9 Once the goods are loaded into the ship ,a receipt called Mates Receipt is issued by the captain to the ship superintendent of the port. Step 10 The superintendent calculates port charges and handover to the exporter /C&F agent . Step 11 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 Step 12

The exporter applies to the relevant Chamber of Commerce for obtaining Certificate of Origin, stating that the goods originated from India. Step 13 The exporter sends a set of documents to the importers , stating the date of shipment ,name of vessel ,etc. Step 14 Within 21 days after shipment the exporter must present all the documents at his bank which scrutinizes these documents against the original letter of credit /purchase order. Step 15 The exporters bank sends these documents to the importers bank which should make the payment on of before the due date. EXPORT IMPORT DOCUMENTATION Proforma Invoice Proforma Invoice, as the name suggests ,is a proforma of the invoice. It is prepared by an exporter and sent to the importer for necessary acceptance. It suggests to a buyer what the actual invoice would look like and is sent to him when he is ready to purchase the goods. Packing List This statement gives the packing details of goods in a prescribed format. It is a very useful document for customs at the time of examination and for warehouse keeper of the buyer to maintain a record of inventory and to effect delivery. Commercial Invoice An invoice is very important as it contains the names of the exporter, importer, and the consignee, and the description of goods. It has to be signed by the exporter. Other documents are prepared by deriving information from the invoice. It is required to be presented before different authorities for different purposes. Certificate of Origin This certificate issued by the local Chamber of Commerce indicates that the goods, which are being exported, are actually manufactured in a specific country mentioned therein. It is sent by the exporter to the importer and is useful for the clearance of the goods from the customs authority of the importing country. Generalized System of Preference Certificate of Origin

It indicates that the goods being exported have originated/ manufactured in a particular country . country and is mainly useful for taking advantage of a preferential duty concession ,if available. It is issued by government-authorized agencies like The Directorate General of Foreign Trade and its regional offices, Development Commissioners, Export Promotion Councils etc. Shipping Bill/Bill of Entry It is a requisite for seeking the permission of customs to export goods .It contains a description of export goods by sea/air. It contains a description of export goods, number and kind of packages, shipping marks, and number numbers, value of goods, the name of the vessel, the country of destination ,etc. On the other hand, importers have to submit copies of document called Bill of Entry for customs clearance.Later, a copy has to be given to the bank for verification. ARE-1 Form This form is an application for the removal of excisable goods from the factory premises for export purposes. The ARE-1 form has multiple copies which are distributed to different authorities, including Customs, Range office of Excise, Refund office of Excise , etc. Exchange Declaration Form (GR/SDF Form) The RBI has prescribed has prescribed a GR form (SDF) , a PP form, and SOFTEX forms to declare the export transactions. The GR form contains : a) Name and address of the exporter and description of goods. b) Name and address of the authorized dealer through whom proceeds of the exports have been or will be realized. c) Details of commission and discount due to foreign agent or buyer. d) The full export value, giving break up of FOB, Freight, Insurance, Discount , and Commission ,etc. Bills of Exchange It is an instrument in writing, containing an order ,signed by the maker , directing a certain person to pay a certain sum of money only to the order of a person to the bearer of the instrument. It is commonly known as a draft. Inspection Certificate It is required by some importers and countries in order to get the specifications of the goods shipped attested. The attestation is usually performed by a government agency or by independent testing organizations. Bill of Lading

This document is issued by the shipping company acknowledging the receipt of the goods mentioned in the bill, for shipment on board of the vessel. The B/L is the legal document to be referred in case of any dispute over the shipment. It contains : . The shipping companys name and address . The consignees name and address . The port of loading and port of discharge . Shipping marks and particulars . Number of packages and the goods . Gross weight and net weight . Freight details and name of the vessel . Signature of the shipping companys agent Airway Bill This receipt issued by an airlines company or its agent for carriage of goods is a contract between the owner of the goods and the carrier. It should indicate freight pre-paid or freight to collect. The first three digits of the Airway Bill Number represents the code, which identifies the carrier. Insurance Certificate This document ,obtained from the freight forwarder , is used to assure the consignee that insurance will cover the loss or damage to the cargo during transit (marine/air insurance). Consular Invoice This invoice is needed to be submitted for certification to the embassy of the country concerned .Its main purpose is to enable the importers country to collect accurate and authenticated information about the value, volume, quantity, source etc. of the import for assessing import duties and for statistical purposes. It helps the importer to get goods cleared through customs without any undue delay. AAYAAT- NIRYAAT FORM Sub Section No Subject I Importer Exporter Code Number (IEC) II IIA III IIIA IV V VA VB VC VD VI VII VIII IX X XA XB XI XII Import License for Restricted Items Import Certificate under Indo - US Memorandum Export License for Restricted Items Export License for SCOMET Items Star Export House Certification Advance Authorization / Duty Free Replenishment Certificate Gem Replenishment Authorization Diamond Imprest Authorization DEPB Duty Free Import Authorization (DFIA) EPCG Authorization Served from India Vishesh Krishi And Gram Udyog Yojana (VKGUY) Target Plus Scheme Claiming Duty Drawback on All Industry Rates/Fixation of Drawback Rates/Refund of Terminal Excise Duty Focus Market Scheme Focus Product Scheme Enhancement in CIF/FOB Value or Revalidation or EO extension of Authorization Fixation/Modification of Standard Input Output Norms (SION)

XIII XIV XV XVI XVII XVIII XIX

Fixation of DEPB Rates/ Fuel Rates Redemption of Advance Authorization Statement of Export/Redemption of EPCG Authorization EO Refixation under EPCG Scheme Clubbing of Authorizations Deleted Refund of Application Fee

For Importer Exporter Code Number (IEC) GUIDELINES FOR APPLICANTS 1. Two copies of the application must be submitted unless otherwise mentioned. 2. Each individual page of the application has to be signed by the applicant. 3. a. Part 1 & Part 4 has to be filled in by all applicants. In case of applications submitted electronically, no hard copies of Part 1 may be submitted. However in cases where applications are submitted otherwise, hard copy of Part 1 has to be submitted. b. Only relevant portions of Part 2 need to be filled in. 4. Application must be accompanied by documents as per details given below: I. For Importer Exporter Code Number (IEC) 1. Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee in terms of Appendix 21B.

2. Certificate from the Banker of the applicant firm in the format given in Appendix 18A. 3. Self certified copy of Permanent Account Number (PAN) issued by Income Tax Authorities. 4. Deleted 5. Two copies of passport size photographs of the applicant duly attested by the Banker of the applicant. For Import Licence for Restricted Items GUIDELINES FOR APPLICANTS 5. Two copies of the application must be submitted unless otherwise mentioned. 6. Each individual page of the application has to be signed by the applicant. 7. a. Part 1 & Part 4 has to be filled in by all applicants. In case of applications submitted electronically, no hard copies of Part 1 may be submitted. However in cases where applications are submitted otherwise, hard copy of Part 1 has to be submitted. b. Only relevant portions of Part 2 need to be filled in. 8. Application must be accompanied by documents as per details given below: II. For Import Licence for Restricted Items 1. Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee in terms of Appendix 21B. 2. Self certified copy of Proforma Invoice from foreign supplier showing CIF value of the goods. 3. Self certified copy of Registration Certificate issued by concerned authority. 4. Self certified copy of the recommendation letter by the concerned authority.

5. In case of import of gift, Donor's letter in Original. 6. In case of import of Ammunition, a certificate from the Chartered Accountant/Cost and Works Accountant/Company Secretary showing sales turnover of ammunition (indigenous and imported) during the preceding three licensing years. For Import Certificate under Indo US Memorandum GUIDELINES FOR APPLICANTS 9. Two copies of the application must be submitted unless otherwise mentioned. 10. Each individual page of the application has to be signed by the applicant. 11. a. Part 1 & Part 4 has to be filled in by all applicants. In case of applications submitted electronically, no hard copies of Part 1 may be submitted. However in cases where applications are submitted otherwise, hard copy of Part 1 has to be submitted. b. Only relevant portions of Part 2 need to be filled in. 12. Application must be accompanied by documents as per details given below : II A. For Import Certificate under Indo US Memorandum 1. Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee in terms of Appendix 21B. 2. Self certified copy of letter from US supplier in support of request for Import Certificate.

For Export Licence for Restricted Items GUIDELINES FOR APPLICANTS 13. Two copies of the application must be submitted unless otherwise mentioned. 14. Each individual page of the application has to be signed by the applicant. 15. a. Part 1 & Part 4 has to be filled in by all applicants. In case of applications submitted electronically, no hard copies of Part 1 may be submitted. However in cases where applications are submitted otherwise, hard copy of Part 1 has to be submitted. b. Only relevant portions of Part 2 need to be filled in. 16. Application must be accompanied by documents as per details given below : III. For Export Licence for Restricted Items 1. Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee in terms of Appendix 21B. 2. Self certified copy of Export Order. For Export Licence for SCOMET Items GUIDELINES FOR APPLICANTS 17. Two copies of the application must be submitted unless otherwise mentioned. 18. Each individual page of the application has to be signed by the applicant. 19. a. Part 1 & Part 4 has to be filled in by all applicants. In case of applications submitted electronically, no hard copies of Part 1 may be submitted.

However in cases where applications are submitted otherwise, hard copy of Part 1 has to be submitted. b. Only relevant portions of Part 2 need to be filled in. 20. Application must be accompanied by documents as per details given below: III A. For Export Licence for SCOMET Items 1. Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee in terms of Appendix 21B. 2. For Export of Special Chemicals in Categories 1B and 1C of Schedule 2 Appendix 3 of ITC (HS) Classification of Export & Import items: a. Self certified copy of Export Order. b. End User certificate indicating the end product for which the item of export will be used by end user in the format given in Appendix 36. 3. For Export of all other category items of Schedule 2 Appendix 3 of ITC (HS) Classification of Export & Import items except those given in serial no 2 above : a. Self certified copy of Export Order. b. End User certificate indicating the end product and/or end purpose for which the item of export will be used by end user in the format given in Appendix 36. c. Technical Specifications of the items to be exported (not exceeding one page for each item). d. Self certified copy of Bill of Lading for items exported earlier under a Licence as per serial no. 3 of Part B of sub section III A. For Star Export House Certification GUIDELINES FOR APPLICANTS

21. Two copies of the application must be submitted unless otherwise mentioned. 22. Each individual page of the application has to be signed by the applicant. 23. a. Part 1 & Part 4 has to be filled in by all applicants. In case of applications submitted electronically, no hard copies of Part 1 may be submitted. However in cases where applications are submitted otherwise, hard copy of Part 1 has to be submitted. b. Only relevant portions of Part 2 need to be filled in. 24. Application must be accompanied by documents as per details given below: IV. For Star Export House Certification 1. Self certified copy of valid RCMC. 2. Statement of exports made in the preceding three licensing years and/or current licensing year duly certified by a Chartered Accountant/Cost and Works Accountant in the format given in Appendix 26. 3. Deleted. For Advance Authorisation /DFRC applications GUIDELINES FOR APPLICANTS 25. Two copies of the application must be submitted unless otherwise mentioned. 26. Each individual page of the application has to be signed by the applicant. 27. a. Part 1 & Part 4 has to be filled in by all applicants. In case of applications submitted electronically, no hard copies of Part 1 may be submitted. However in cases where applications are submitted otherwise, hard copy of Part 1 has to be submitted.

b. Only relevant portions of Part 2 need to be filled in. 28. Application must be accompanied by documents as per details given below : V. For Advance Authorisation/DFRC applications 1. Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee in terms of Appendix 21B. 2. Additional documents required in case of issue of Advance Authorisation for Annual Requirements: a. Statement of exports made in the preceding licensing year duly certified by a Chartered Accountant/Cost and Works Accountant in the format given in Appendix 26. b. Self certified copy of the manufacturing licence of the applicant firm or his supporting manufacturer. 3. Additional documents required in case of issue of DFRC: a. In case of physical exports i. EP copy of the Shipping Bill or Bill of Export (only in case of exports through notified land Customs under paragraph 4.19) ii. Bank Certificate of Exports and Realisation as given in Appendix 22A or Foreign Inward Remittance Certificate (FIRC) in the case of direct negotiation of documents or Appendix 22D in the case of offsetting of export proceeds with approval of RBI. In case of FIRC, a declaration from the exporter that the remittance is in respect of Shipping Bill(s) No ____________ dtd _________ shall also be furnished. iii. Statement of exports/supplies giving separately each Shipping Bill number/Bill of export number and date, FOB/ FOR value in Indian rupees as per Shipping Bill/ Bill of export and description of the resultant product. b. In case of deemed exports

i. Copy of the invoice duly signed by the unit receiving the material and their jurisdictional excise authorities certifying the item of supply, its quantity, value and date of such supply. However incase of supply of items, which are non-excisable product(s), a project authority certificate (PAC) certifying quantity, value and date of such supply would be acceptable in lieu of excise certification. Not withstanding the above, in respect of supplies to EOU, a copy of CT 3 / ARE-3 duly signed by the jurisdictional excise authorities certifying the item of supply, its quantity, value and date of such supply shall be furnished. ii. Payment certificates from the project authority as per Appendix-22C or payment certificate or bank certificate of payment for domestic supplies as per Appendix 22B which ever is applicable. iii. Statement of supplies giving separately each supply invoice number and date, FOR value in Indian rupees as per invoice and description of the resultant product. iv. Invalidation letter(s) incase of supplies to an advance Authorisation or DFRC holder. 4. In cases where import of fuel has been sought for the grant of Advance Authorisation / Advance Authorisation for Annual Requirements/ DFRC (excluding Advance Authorisation applications for ad-hoc norms and those under Para 4.7 of Handbook) a. Self certified copy of the permission issued to the manufacturer exporter by the competent authority (concerned State Electricity Board or Power Corporation or Regulatory Commission of the State) under Section 44 of the Electricity (Supply) Act, 1948 for the installation of captive power plant based on the specified fuel unless the permission is specifically waived by the State Electricity Board; and

b. Self certified copy of the letter intimating the date of commissioning of the captive power plant from the concerned authority which issued the permission letter is to be submitted. Note: The import of only such fuel(s) shall be allowed which have/ has been specified in the said permission . 5. Additional documents required in case of supplies under deemed export/intermediate supplies under Advance Authorisation Scheme: a. Invalidation letter in case of supplies to i. an EPCG Authorisation holder; ii. an Advance Authorisation holder; b. Project Authority certificate in case of supplies other than (a) (i) & (ii) above and to EOU/ EHTP/ STP/BTP units; 6. Additional documents required in case of issue of Advance Authorisation under Para 4.7 of Handbook a. Information as per Appendix-11A. b. 1. Technical Details of the export product as per the details given in Appendix 33 2. Chartered Engineer certificate certifying the import requirements of raw materials in the format given in Appendix 32B 3. Production and Consumption data of the manufacturer/supporting manufacturer of the preceding three licensing years, duly certified by the Chartered accountant/ Cost & Works Accountant/ Jurisdictional Excise Authority.

For GEM REP applications GUIDELINES FOR APPLICANTS 29. Two copies of the application must be submitted unless otherwise mentioned. 30. Each individual page of the application has to be signed by the applicant. 31. a. Part 1 & Part 4 has to be filled in by all applicants. In case of applications submitted electronically, no hard copies of Part 1 may be submitted. However in cases where applications are submitted otherwise, hard copy of Part 1 has to be submitted. b. Only relevant portions of Part 2 need to be filled in. 32. Application must be accompanied by documents as per details given below : V A. For GEM REP applications 1. Bank Receipt (in duplicate)/Demand Draft evidencing payment of application fee in terms of Appendix 21B. 2. Bank certificate of export and realisation in the format given in Appendix 22A evidencing realisation of exports proceeds/sales proceeds. 3. Export Promotion (EP) copy of Shipping Bill(s) in Original. (Photocopy of the EP copy of Shipping Bill duly endorsed may be returned for utilization/re-import purposes when the exports are made on consignment basis). 4. Customs attested invoice. 5. In case of application for Replenishment Authorisation under paragraph 4A.28 of this Handbook, an applicant will be required to submit documents as given at S.No.1 above and Statement of Exports made during the preceding licensing year duly certified by Chartered Accountant/Cost & Works Accountant in the format given in Appendix 26. For Diamond Imprest applications

GUIDELINES FOR APPLICANTS 33. Two copies of the application must be submitted unless otherwise mentioned. 34. Each individual page of the application has to be signed by the applicant. 35. a. Part 1 & Part 4 has to be filled in by all applicants. In case of applications submitted electronically, no hard copies of Part 1 may be submitted. However in cases where applications are submitted otherwise, hard copy of Part 1 has to be submitted. b. Only relevant portions of Part 2 need to be filled in. 36. Application must be accompanied by documents as per details given below : V B. For Diamond Imprest applications 1. Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee in terms of Appendix 21B. 2. Self certified copy of valid RCMC. 3. Self certified copy of Export Order. 4. Statement of exports of cut and polished diamonds made during the preceding three licensing years duly certified by Chartered Accountant/Cost & Works Accountant in the format given in Appendix 26. The value of exports made towards fulfillment of export obligation under Diamond Imprest Authorisation shall be shown separately. For DEPB applications GUIDELINES FOR APPLICANTS 37. Two copies of the application must be submitted unless otherwise mentioned. 38. Each individual page of the application has to be signed by the applicant.

39. a. Part 1 & Part 4 has to be filled in by all applicants. In case of applications submitted electronically, no hard copies of Part 1 may be submitted. However in cases where applications are submitted otherwise, hard copy of Part 1 has to be submitted. b. Only relevant portions of Part 2 need to be filled in. 40. Application must be accompanied by documents as per details given below : V C. For DEPB applications 1. Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee in terms of Appendix 21B. 2. Export Promotion (EP) copy of Shipping Bill(s). In case of exports through notified land Customs under paragraph 4.40, Bill of Export may be accepted in lieu of Shipping Bill. 3. Bank Certificate of Exports and Realisation as given in Appendix 22A or Foreign Inward Remittance Certificate (FIRC) in the case of direct negotiation of documents or Appendix 22 D in the case of offsetting of export proceeds with the approval of RBI. In case of FIRC, a declaration from the exporter that the remittance is in respect of Shipping Bill(s) No ____________ dated _________ shall also be furnished For Duty Free Import Authorisation applications [ To be notified later ]

For EPCG Authorisation applications GUIDELINES FOR APPLICANTS 41. Two copies of the application must be submitted unless otherwise mentioned. 42. Each individual page of the application has to be signed by the applicant. 43. a. Part 1 & Part 4 has to be filled in by all applicants. In case of applications submitted electronically, no hard copies of Part 1 may be submitted. However in cases where applications are submitted otherwise, hard copy of Part 1 has to be submitted. b. Only relevant portions of Part 2 need to be filled in. 44. Application must be accompanied by documents as per details given below : VI. For EPCG Authorisation applications 1. Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee in terms of Appendix 21B. 2. Self certified copy of Drug Manufacturing License in case of export of Pharmaceutical product or self certified copy of IEM/SSI Registration Number in case of other products or a self certified copy of Service Tax Registration in case of Service Providers. 3. Certificate from a Chartered Engineer in the format given in Appendix 32A certifying: a. the end use/nexus of machinery sought for import under EPCG Scheme in the pre production/production/post production activity of the exported goods/services (explaining the end use of machinery in detail); and/or b. the essentiality of spare parts sought for import and its required quantity for existing machinery manufacturing the goods to be exported/ machinery sought for import; and/or

c. complete

usage of equipments/goods sought for import under the EPCG Scheme for supply of service to overseas customers/ service consumers of any other country in India to earn free foreign exchange/supply of service in India relating to export paid in free foreign exchange. 4. Statement of exports made/services rendered by the applicant firm in respect of the same/similar export product/services rendered during the preceding three licensing years duly certified by a Chartered Accountant/Cost and Works Accountant in the format given in Appendix 26. 5. In case of import of spares for existing plant and machinery, a list of plant/machinery already installed in the factory/premises of the applicant firm/supporting manufacturer for which the spares are required, duly certified by a Chartered Engineer or jurisdictional Central Excise authorities. 6. In case of EPCG applications made by EOU/SEZ units, a self certified copy of the `No Objection Certificate from the Development Commissioner concerned showing the details of the capital goods imported/indigenously procured by the applicant firm, its value at the time of import/sourcing and the depreciated value for the purpose of assessment of duty under the Scheme is to be submitted. Note: In case of Service Providers, who are not registered with Service Tax authorities (and a declaration in this regard has been submitted at Serial no. 13 (f) of Part 4 of the application), a registration certificate from FIEO is to be submitted. In such cases, address of the jurisdictional Central Excise Authority under whom the proposed CG is to be installed may not be insisted upon. 7. Copy of previous EPCG Authorisation (in case application is made under EPCG Technological Upgradation Scheme).

For Served from India Scheme applications GUIDELINES FOR APPLICANTS 45. Two copies of the application must be submitted unless otherwise mentioned. 46. Each individual page of the application has to be signed by the applicant. 47. a. Part 1 & Part 4 has to be filled in by all applicants. In case of applications submitted electronically, no hard copies of Part 1 may be submitted. However in cases where applications are submitted otherwise, hard copy of Part 1 has to be submitted. b. Only relevant portions of Part 2 need to be filled in. 48. Application must be accompanied by documents as per details given below : VII. For Served from India Scheme applications 1. Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee in terms of Appendix 21B. 2. Chartered Accountant/Cost and Works Accountant certificate in the format given in Appendix 26. 3. Self certified copy of Service Tax Registration (in cases where Service provider is registered with Service tax authorities). For Vishesh Krishi And Gram Udyog Yojana applications GUIDELINES FOR APPLICANTS

49. Two copies of the application must be submitted unless otherwise mentioned. 50. Each individual page of the application has to be signed by the applicant. 51. a. Part 1 & Part 4 has to be filled in by all applicants. In case of applications submitted electronically, no hard copies of Part 1 may be submitted. However in cases where applications are submitted otherwise, hard copy of Part 1 has to be submitted. b. Only relevant portions of Part 2 need to be filled in. 52. Application must be accompanied by documents as per details given below : VIII. For Vishesh Krishi And Gram Udyog Yojana applications 1. Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee in terms of Appendix 21B. 2. Export promotion (EP) copy of Shipping Bill(s). In case of exports through land Customs, Bill of Export may be accepted in lieu of Shipping Bill. 3. Bank Certificate of Exports and Realisation as given in Appendix 22A or Foreign Inward Remittance Certificate (FIRC) in the case of direct negotiation of documents or Appendix 22D in the case of offsetting of export proceeds with the approval of RBI. In case of FIRC, a declaration from the exporter that the remittance is in respect of Shipping Bill(s) No ____________ dtd _________ shall also be furnished. Note: In cases where original EP copy of Shipping Bill(s)/ Bill of export and/or Bank Realisation Certificate has been submitted for claiming benefits under any other scheme (where ever applicable), the application shall be accompanied by a self attested photocopy(s) of EP copy of Shipping Bill(s) and/or Bank Realisation Certificate. In such cases, the applicant shall also quote Reference no./ File no. of the concerned Regional Authority where the original EP copy of Shipping Bill(s) and /or BRC have been submitted.

For Target Plus Scheme applications [TO BE NOTIFIED LATER] For Duty Drawback on All Industry Rates/Fixation of Drawback Rates/Refund of Terminal Excise Duty GUIDELINES FOR APPLICANTS 53. Two copies of the application must be submitted unless otherwise mentioned. 54. Each individual page of the application has to be signed by the applicant. 55. a. Part 1 & Part 4 has to be filled in by all applicants. In case of applications submitted electronically, no hard copies of Part 1 may be submitted. However in cases where applications are submitted otherwise, hard copy of Part 1 has to be submitted. b. Only relevant portions of Part 2 need to be filled in. 56. Application must be accompanied by documents as per details given below : X. For Duty Drawback on All Industry Rates/Fixation of Drawback Rates/Refund of Terminal Excise Duty 1. Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee in terms of Appendix 21B. 2. In case of Refund of Terminal Excise Duty/Duty Drawback

a. Supply invoices certified by Project Authority or self certified or excise attested invoices. In case of 100% EOUs/STP/EHTP units, a complete AR-3A/ supply invoice certified by the bond officer is to be furnished. b. Payment certificate issued by the Project Authority as per Appendix 22C. For supply to EOU units the certificate to be given regarding receipt of payment through normal banking channel in the form given in Appendix- 22B. However, in respect of supplies under paragraph 8.2 (d), (e), (f), (g) and (j), wherever eligible for refund of TED, if the applicant is not able to furnish payment certificate, he may alternatively furnish the copies of the excise invoices showing the receipt of the material by the Project Authority duly countersigned by the authorised person for this purpose as given in note (3) of Appendix27, in lieu of payment certificate. In such cases, the applicant shall furnish the copies of the excise invoices showing the receipt of the material by the Project authority duly countersigned by the authorised person for this purpose as given in note (3) of Appendix-27 in lieu of payment certificate. c. Photocopy of complete A.R.O./Back to Back LC d. Photocopy of the purchase order/L.O.I/contract (self certified). e. Original input stage Invoices with corresponding ER-1/ER-3 duly certified by Excise authorities or self certified invoice showing the Terminal Excise Duty paid. f. In respect of supplies under paragraph 8.2(d), (e) (f) (g) and (j), the applicant shall furnish a copy of the project authority certificate as given in Appendix-27. 3. Additional documents to be submitted wherever brand rate of duty drawback is being claimed: a. DBK I duly certified by a Chartered Engineer in the format given in Appendix

b. DBK II, IIA, III & III-A, duly certified by a Chartered Accountant along with self certified nonavailment of CENVAT credit c. Photocopies of Bill of Entries along with relevant Import Invoices. d. Original input invoices with corresponding ER-1/ER-3 duly certified Central excise authorities or selfcertified invoices showing payments of excise duty in support of the details shown in DBK-III and DBK-IIIA in the format given in Appendix Note: In case of public sector undertaking, the DBK statements may be signed/ certified by the Head of Production and Head of Finance department. For Focus Market Scheme [TO BE NOTIFIED LATER] For Focus Product Scheme [TO BE NOTIFIED LATER] For Enhancement in CIF/FOB Value or Revalidation or EO extension of Authorisation GUIDELINES FOR APPLICANTS 57. Two copies of the application must be submitted unless otherwise mentioned.

58. Each individual page of the application has to be signed by the applicant. 59. a. Part 1 & Part 4 has to be filled in by all applicants. In case of applications submitted electronically, no hard copies of Part 1 may be submitted. However in cases where applications are submitted otherwise, hard copy of Part 1 has to be submitted. b. Only relevant portions of Part 3 need to be filled in. 60. Application must be accompanied by documents as per details given below : XI. For Enhancement in CIF/FOB Value or Revalidation or EO extension of Authorisation 1. Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee in terms of Appendix 21B or otherwise as per Policy/Procedures. 2. Authorisation in Original For Fixation/Modification of Standard Input Output Norms (SION) GUIDELINES FOR APPLICANTS 61. Two copies of the application must be submitted unless otherwise mentioned. 62. Each individual page of the application has to be signed by the applicant. 63. a. Part 1 & Part 4 has to be filled in by all applicants. In case of applications submitted electronically, no hard copies of Part 1 may be submitted. However in cases where applications are submitted otherwise, hard copy of Part 1 has to be submitted. b. Only relevant portions of Part 3 need to be filled in. 64. Application must be accompanied by documents as per details given below : XII. For Fixation/Modification of Standard Input Output Norms (SION)

1. Technical Details of the export product as per the details given in Appendix 33 2. Chartered Engineer certificate certifying the import requirements of raw materials in the format given in Appendix 32B 3. Production and Consumption data of the manufacturer/supporting manufacturer of the preceding three licensing years as given in serial no 3 of sub section XII, duly certified by the Chartered accountant/ Cost & Works Accountant/ Jurisdictional Excise Authority. For Fixation of DEPB Rates/Fuel rates GUIDELINES FOR APPLICANTS 65. Two copies of the application must be submitted unless otherwise mentioned. 66. Each individual page of the application has to be signed by the applicant. 67. a. Part 1 & Part 4 has to be filled in by all applicants. In case of applications submitted electronically, no hard copies of Part 1 may be submitted. However in cases where applications are submitted otherwise, hard copy of Part 1 has to be submitted. b. Only relevant portions of Part 3 need to be filled in. 68. Application must be accompanied by documents as per details given below : XIII. For Fixation of DEPB Rates/Fuel rates 1. In support of data furnished at serial no. 3, 4 and 5 of sub section XIII, minimum 5 Shipping Bills /Bills of Entry (self certified copies) should be submitted for each item of export/ import during the past one year. This may however be restricted to two Shipping Bills/Bills of Entry/per month for exports/ imports made during the past one year. Alternatively in lieu of the Bills of Entry, the firm may submit copies of

Customs data for imports containing the name of the raw materials, quantity, CIF value, name of the importers, port of import etc. 2. International price of items of import as obtained from international journals/ magazines are to be submitted only in support of actual imports as given in serial no 3 and 5 of sub section XIII. 3. If the applicant has insufficient data on the items of import/export, he may also submit data and documents of other exporters of the same export product. 4. 5 copies of the application should be submitted. However, only two copies of the supporting documents viz. relevant Shipping Bills/ Bills of Entry is to be submitted in support of all the data as furnished by the applicant. 5. A copy of the application and supporting documents should simultaneously be submitted to the concerned Export Promotion Council/Commodity Board. 6. Data sheet as per Appendix-11B 7. In case of application for fixation of fuel rate, self certified copy of permission letter issued by the competent authority under Section 44 of the Electricity Supply (Act), 1948 for installation of Captive Power Plant stipulating among other things, the specific fuel to be used by such plant. Note: The DEPB rate shall be fixed only for those products for which Standard Input Output Norms have been notified. In case of an export product for which Standard Input Output Norms is not fixed, the applicant has to first apply for fixation of SION. For Redemption of Advance Authorisation GUIDELINES FOR APPLICANTS 69. Two copies of the application must be submitted unless otherwise mentioned. 70. Each individual page of the application has to be signed by the applicant.

71. a. Part 1 & Part 4 has to be filled in by all applicants. In case of applications submitted electronically, no hard copies of Part 1 may be submitted. However in cases where applications are submitted otherwise, hard copy of Part 1 has to be submitted. b. Only relevant portions of Part 3 need to be filled in. 72. Application must be accompanied by documents as per details given below : XIV. For Redemption of Advance Authorisation a. For physical exports: 1. Bank Certificate of Exports and Realisation in the form given at Appendix 22A or Foreign Inward Remittance Certificate (FIRC) in the case of direct negotiation of documents or Appendix 22D in case of offsetting of export proceeds. However, realisation of export proceeds shall not be insisted if the shipments are made against confirmed irrevocable letter of credit or bill of exchange is unconditionally Avalised/ Co- Accepted/ Guaranteed by a bank and the same is confirmed by the exporters bank and certified by the bank in column 14/15 of Appendix 22A. 2. EP copy of the shipping bill(s) containing details of shipment effected or bill of export in case of export to SEZ 3. A statement of exports giving details of shipping bill wise exports indicating the shipping bill number, date, FOB value as per shipping bill and description of export product 4. A statement of imports indicating bill of entry wise item of imports, quantity of imports and its CIF value. b. For deemed exports 1. A copy of the invoice or a statement of invoices duly signed by the unit receiving the material and their jurisdictional excise authorities

certifying the item of supply, its quantity, value and date of such supply. However in case of supply of items which are non excisable or supply of excisable items to a unit producing non excisable product(s), a project authority certificate (PAC) certifying quantity, value and date of supply would be acceptable in lieu of excise certification. However, in respect of supplies to EOU/EHTP/ STP/ BTP, a copy of CT-3/ARE-3 duly signed by the jurisdictional excise authorities certifying the item of supply, its quantity, value and date of such supply can be furnished in lieu of the excise attested invoice (s) or statement of invoices as given above. 2. Payment certificate from the project authority in the form given in Appendix-22C. In the case of Advance Authorisation for Intermediate Supplies/ deemed exports, supplies to the EOUs/ EHTPs/STPs/ BTPs, documentary evidence from the bank substantiating the realisation of proceeds from the Authorisation holder or EOUs/EHTPs/ STPs/ BTPs, as the case may be, through the normal banking channel, shall be furnished in the form given at Appendix 22B. However realisation of proceeds shall not be insisted upon if the shipments are made against confirmed irrevocable inland letter of credit or inland bill of exchange is unconditionally Avalised/ Co- Accepted/ Guaranteed by a bank and the same is confirmed by the exporters bank and certified by the bank in column 5/6/7 of Appendix 22B 3. A statement of supplies giving details of supply invoices and indicating the invoice number, date, FOR value as per invoices and description of product 4. A statement of imports indicating bill of entry wise item of imports, quantity of imports and its CIF value Statement of Export/Redemption of EPCG Authorisation

GUIDELINES FOR APPLICANTS 73. Two copies of the application must be submitted unless otherwise mentioned. 74. Each individual page of the application has to be signed by the applicant. 75. a. Part 1 & Part 4 has to be filled in by all applicants. In case of applications submitted electronically, no hard copies of Part 1 may be submitted. However in cases where applications are submitted otherwise, hard copy of Part 1 has to be submitted. b. Only relevant portions of Part 3 need to be filled in. 76. Application must be accompanied by documents as per details given below : XV. Statement of Export/Redemption of EPCG Authorisation 1. a. For Physical Exports: 1. Consolidated statement of exports made or individual statements (bank/authorized dealer wise) in sub section XV duly certified by a Chartered Accountant as per format given in Appendix 26 and bank evidencing exports and realisation in freely convertible. However, in case of exports made under an irrevocable letter of credit or a bill of exchange is unconditionally Avalised/ CoAccepted/Guaranteed by a bank and the same is confirmed by the exporters bank, realization of export proceeds would not be insisted upon provided the final receipts are in free foreign exchange and a confirmation is given by the Bank in this regard. b. For Deemed Exports: 1. Copy of ARO/Back to Back Inland letter of Credit or Advance Authorisation for Intermediate Supplies or Supply invoices or CT 3 / ARE 3 duly certified by the Bond Office of EOU concerned showing that supplies have been received. 2. Evidence of having received the payment through normal banking channel in the form given in Appendix 22B or a self

certified copy of payment certificate issued by the Project Authority concerned in the form given in Appendix-22C. c. For Services rendered: 1. Consolidated statement or individual statements (bank/authorised dealer wise) of services rendered as given in sub section XV duly certified by a Chartered Accountant as per format given in Appendix 26 and bank/authorised dealer evidencing foreign exchange earning received through normal banking channel. 2. Copy of Authorisation showing the date of clearance of the first consignment 3. Customs purpose copy of EPCG Authorisation 4. At the time of redemption, the Authorisation holder shall also submit certificate from the Independent Chartered Engineer confirming the use of spares so imported under the Scheme in the installed capital goods on the basis of stock & consumption register maintained by Authorisation holder. For EO Refixation under EPCG Authorisation GUIDELINES FOR APPLICANTS 77. Two copies of the application must be submitted unless otherwise mentioned. 78. Each individual page of the application has to be signed by the applicant. 79. a. Part 1 & Part 4 has to be filled in by all applicants. In case of applications submitted electronically, no hard copies of Part 1 may be submitted. However in cases where applications are submitted otherwise, hard copy of Part 1 has to be submitted. b. Only relevant portions of Part 3 need to be filled in. 80. Application must be accompanied by documents as per details given below : XVI. For EO Refixation under EPCG Authorisation

1. EPCG Authorisation in original. For Clubbing of Authorisations GUIDELINES FOR APPLICANTS 81. Two copies of the application must be submitted unless otherwise mentioned. 82. Each individual page of the application has to be signed by the applicant. 83. a. Part 1 & Part 4 has to be filled in by all applicants. In case of applications submitted electronically, no hard copies of Part 1 may be submitted. However in cases where applications are submitted otherwise, hard copy of Part 1 has to be submitted. b. Only relevant portions of Part 3 need to be filled in. c. Clubbing of Advance Authorisation with Advance Authorisation for annual requirement not permitted. 84. Application must be accompanied by documents as per details given below : XVII. For Clubbing of Authorisations 1. Advance Authorisation (s) in original 2. Advance Authorisation(s) for annual requirement in original 3. EPCG Authorisation (s) in original Statement of Imports made under Served from India Scheme/ Target Plus Scheme DELETED For Refund of Application Fee GUIDELINES FOR APPLICANTS

85. Two copies of the application must be submitted unless otherwise mentioned. 86. Each individual page of the application has to be signed by the applicant. 87. a. Part 1 & Part 4 has to be filled in by all applicants. In case of applications submitted electronically, no hard copies of Part 1 may be submitted. However in cases where applications are submitted otherwise, hard copy of Part 1 has to be submitted. b. Only relevant portions of Part 3 need to be filled in. 88. Application must be accompanied by documents as per details given below : XIX. For Refund of Application Fee 1. Copy of Bank Receipt/Demand Draft against which the refund is being claimed PART 1 Note: Please state Not Applicable wherever the information/data is not applicable to you. 1. IEC Details i. IEC Number ii. Date of Issue iii. Issuing Authority 2. Applicant Firm Details i. Name ii. Address (Registered Office in case of Companies and Head Office in case of Others) iii. Address of all Branches/Divisions/Units/Factories located in India & abroad (attach extra sheet if required) iv. Telephone v. Email address (for correspondence with DGFT) 3. Details of Proprietor/Partners/Directors/Karta/Trustee of the applicant firm (attach extra sheet if required) i. Name ii. Father's Name iii. Residential Address iv. Telephone 4. Nature of Concern (please tick) ( ) i. Government Undertaking ii. Public Limited Company iii. Private Limited Company iv. Proprietorship v. Partnership vi. Others 5. Type of Exporter (please tick) () i. Merchant Exporter ii. Manufacturer Exporter iii. Service Provider

iv. Others (please specify) v. Merchant cum Manufacturer 6. Industrial Registration Details i. SSI/IEM/LOI or IL Registration Number ii. Date of Issue iii. Issuing Authority iv. Products for which registered 7. Service Tax Registration Details (in case of Service providers) i. Service Tax Registration Number ii. Issuing Authority iii. Services for which registered 8. RCMC Details i. RCMC Number ii. Date of Issue iii. Issuing Authority iv. Valid upto v. Products for which registered 9. Status House Details i. One/Two/Three/Four/Five Star ii. Certificate Number iii. Date of Issue iv. Issuing Authority v. Valid Upto 10. PAN Details i. PAN Number iii. Issuing Authority 11. Excise Details i. Excise Registration Number ii. Issuing Authority 12. VAT Details i. VAT Registration Number ii. Issuing Authority 13. Turnover Details for the preceding three licensing years Annual Domestic Annual Export FY Turnover (Rs Turnover (Rs Lakhs) Lakhs)

PART 2 1. IEC Number 2. Applicant Details i. Name ii. Address 3. Application for (please tick the category for which the application is being made) : ( ) I. Importer Exporter Code Number (IEC) II. Import Licence for Restricted Items IIA. Import Certificate under Indo - US Memorandum III. Export Licence for Restricted Items IIIA. Export Licence for SCOMET Items IV. Star Export House Certification V. Advance Authorisation / DFRC VA. Gem Replenishment Authorisation VB. Diamond Imprest Authorisation VC. DEPB VD. Duty Free Import Authorisation VI. EPCG Authorisation VII. Served from India VIII. Vishesh Krishi And Gram Udyog Yojana (VKGUY) IX. Target Plus Scheme X. Claiming Duty Drawback on All Industry Rates/Fixation of Drawback Rates/Refund of Terminal Excise Duty XA. Focus Market Scheme XB. Focus Product Scheme 4. Application Submission Details (in case of electronically submitted applications) i. ECOM Reference Number ii. Date of Submission on Server iii. Submitted to which Regional Authority iv. File Number v. Date of Issue 5. Application Fee Details Amount (Rs) Demand Draft/Bank Receipt/Electronic Fund Transfer No Date of Issue Name of the Bank on which drawn Bank Branch on which drawn Note; 1. Only one category of application may be made in the Form. 2. In case of application for issue of IEC number, information at Serial No 1 may be left blank.

SUB SECTION I

(For Issue/Modification of Import Export Code Number)

Affix passport size photograph

1. Application for (please tick whichever is applicable) : ( ) i. Issue of Importer Exporter Code Number (IEC) ii. Modification of Importer Exporter Code Number (IEC) 2. Bank Account Details i. Name of the Bank ii. Address of the Bank iii. Type of Bank Account iv. Bank Account Number v. Year of opening Bank Account 3. In case of NRI interest/holding with repatriation benefits in the firm/company, please furnish i. RBI Approval Number ii. RBI Approval Date 4. a. In case of Proprietorship firms, please furnish i. Date of Birth of individual ii. Number of IECs held along with their details b. In case of Companies, please furnish i. Date of incorporation c. In case of others i. Date of formation 5. In case the application is made for modification in existing IEC, please furnish i. Existing IEC Number ii. Nature of Modification required iii. Details of Modification required

PART 4 DECLARATION/UNDERTAKING 1. I/We hereby declare that the particulars and the statements made in this application are true and correct to the best of my/our knowledge and belief and nothing has been concealed or held there from. 2. I/We fully understand that any information furnished in the application if found incorrect or false will render me/us liable for any penal action or other consequences as may be prescribed in law or otherwise warranted. 3. I/We undertake to abide by the provisions of the Foreign Trade (Development and Regulation) Act, 1992, the Rules and Orders framed there under, the Foreign Trade Policy, the Handbook of Procedures and the ITC(HS) Classification of Export & Import Items. 4. a. I/We hereby certify that the firm/company for whom the application has been made has not been penalized under the Customs Act, Excise Act, Foreign Trade (Development & Regulation) Act 1992 and FERA/FEMA b. I/We hereby certify that none of the Proprietor/ Partner(s)/ Director(s)/Karta/Trustee of the firm/company, as the case may be, is/are a Proprietor/Partner(s)/Director(s)/Karta/Trustee in any other firm/Company which has come to the adverse notice of DGFT. c. I/We hereby certify that the Proprietor/Partner(s)/Director(s)/Karta/Trustee, as the case may be, of the firm/company is/are not associated as Proprietor/Partner(s)/Director(s)/Karta/Trustee in any other firm/company which is in the caution list of RBI. d. I/We hereby certify that neither the Registered Office/Head Office of the firm/company nor any of its Branch Office(s)/Unit(s)/Division(s) has been declared a defaulter and has otherwise been made ineligible for undertaking import/export under any of the provisions of the Policy. 5. I/We hereby declare that I/We have not obtained nor applied for such benefits (including issuance of an Importer Exporter Code Number) in the

name of our Registered/Head Office or any of our Branch(s)/Unit(s)/Division(s) to any other Licensing Authority. 5A. I/ We hereby declare that I/we have perused the list of SCOMET items as contained in the Appendix 3 to the Schedule 2 of the ITC (HS) Classifications of Export-Import Items, 2004-09 and that the item(s) exported / proposed to be exported does not fall within this list and that I/ We agree to abide by the provisions of the Policy for export of SCOMET items contained in the Foreign Trade Policy, Schedule 2 of ITC (HS) and the Handbook of Procedures (Vol.1), irrespective of the scheme under which the item is exported / proposed to be exported (the underlined portion will be deleted in case an application for export license for SCOMET item is being filed). 6. I/We solemnly declare that I/We have applied for / obtained a RCMC to the Export Promotion Council which pertains to our main line of business. In case we have applied to any other council, the application has been made within the purview of the provisions of Para 3.12 and Para 3.12.1 of the Handbook of Procedures (Vol 1). 7. (applicable in case of IEC applications only) a. i) There is no non-resident interest in the firm/company and no non resident investment with or without repatriation benefits has been made in the firm/company; or ii) There is non-resident interest in the firm/company and non resident investment without repatriation benefits in the firm/company is held with the general/specific permission of RBI; or iii) There is non-resident interest in the firm/company and non-resident investment with repatriation benefits in the firm/company is held with the specific permission of RBI. 18. I hereby certify that I am authorised to verify and sign this declaration as per Paragraph 9.9 of the Policy. Signature of the Applicant Place Name Date Designation Official Address Telephone Residential Address Email Address