Air Imports process:

Majority of the imports & Exports are done through Sea only because it is

the cheapest way of transportation and coming to Air its very costly

compared to Sea. Firstly the goods are consolidated because there are

many customers of same origin or many goods are to be sent to the same

origin by different suppliers.

Air Imports are done when there is a customer who wants the product

urgent or it is perishable in nature. Our company is one of the Indias

leading Freight forwarding company and having branches all over the

world.
For the Air Import our agent should be there in abroad also to continue

our forwarding. Firstly the MAWB (Master Airway Bill) is to be prepared

it will be between the Agent abroad, agent in destination and airlines

people.
Based on the HAWBs the MAWB is prepared and the No. of goods are
entered in the MAWB also.

After this a pre-alert will be sent by our agent that xxxx shipment of order

number RES///YYY///1234 is sent to the airlines and the MAWB, HAWB

& Flight no. will be sent by him via mail. We have forward the same mai

to the consignee also according the given consignee details.

We have to check with the customs authority be using ICEGATE which is

a base to go to the customs online the while entering all the details like

MAWB No., port of origin, port of destination, total packages, gross

weight, shipment type, & item description. Then by considering all these

items the customs will generate a code that is known as IGM No.
After this we have to prepare a CAN (Cargo Arrival Notice) which plays

a major role it consists of Freight costs, FSC, Security charges etc.

Before the flight lands we have to check in the online about the fligh

landing details.
After the flight lands in the port the airlines authority will hand over the

goods to the customs authorities along with the Doc. Then they will issue

an Master D.O based on the MAWB from there they will hand over the

goods to airport authorities there the airport authorities will segregate

according to the MAWB already sent by our agent and the will be

keeping in warehouse according to the nature of goods the continues

number is given for the goods.

Then the consignee CHA will come to us to take the D.O generated by us

By taking both D.Os, MAWB, HAWB, Invoice, Packing list then the

goods should be examined under the supervision of customs authority

then the goods will be finally handover to the customer.

PROCEDURE TO APPLY IN ICE GATE:

First we have to track the shipments and then we have to open the software to
file the shipment in customs site that is ICE GATE.

o We have to note the job number.

o Then we have to enter the MAWB number, date, destination, No. of

packages, qty.
o Then in the same way we have enter the details of consol HAWB.
o Then we have to open the check list in that type the job No. and check the

o
o
o
o

shipment.
Then it will give a message that your shipment is submitted.
Then we have to select job & create the file of 1.5v
Now we have to open the customs ICE GATE site (www.icegate.gov.in)
We have to login and upload the file that you have saved previously and

submit.
o Before the flight lands the airlines will issue the IGM number which is
very important to know about our shipments.
Preparation of CAN:

CAN means Cargo Arrival Notice one of the most important doc. Prepared by
the freight forwarders the following are the contents in the CAN:

Shipper
Consignee
Origin port
Destination port
MAWB No.
HWAB No.
IGM No/ Date
Flight No/ Date
Description of goods
Weight
No. of Pieces
Freight charges (FSC+ SSC+ EXW+ Storage+ Screening)
Destination charges
D.O Fees
Break Bulk Charges
CC Fee
The CC Fee is collected only on the resolution passed by the

IATA(International Air Transport Authority) that the Charges

Collect Fee should be min of 10 USD or 5% on the freigh

levied from the consignee.
IMPORT CONSOLE:

Import console means the process done between the origin airport to
destination airport or from the shippers godown to airport.

A person is appointed to look after all the things that should be taken care
before the flight lands in the destination.

IMPORT CHA:

CHA means The Custom House Agent he clears the cargo from the

customs on behalf of the consignee.

He will file the bill of entry in ICE GATE after the flight lands only

the authorized person can do this thing.

We have to approach the AAI for location cum Forwarding slip.
Then the goods are moved from location to Examination area.
Then we have to approach the Apprising Officer along with the Docs

With the Bill of Entry then he will check the goods and send them to

the Examination Officer.

Then the E.O will again check the goods physically and get confirmed

whether the goods are according to the HAWB or not.

After getting it confirmed we have to pay the customs duty.
Then they will issue the customs out charge order.
Then we have to pay the AAI charges in the bank counter.
After that they will issue the gate pass after handling the goods.

AIR EXPORT PROCESS:

Getting required
documents from shipper

E.O (verify)

Filing S.B through online

Cargo to complex for

phy.examination

Report approved by A.O

for let export order

Obtain S.B No

Terminal receipts

Allowed for shipment

approved by Export
Freight Officer before
handover goods to carrier

Assessment by A.O

Execution of AW Bill

Consignment handover to
carrier along with AW
Bill

Value assessed by A.O

A sales person of freight forwarding company approaches a person who is

interested in export of his goods, or else the client may directly approaches

the freight forwarding company.

If the customer approves and gives business the companys sales person

has to reproduce the details to his organization regarding the goods, expor

date, destination etc.

After this, the freight forwarder will start negotiating with liner for the

carriage of goods.
Then the carrier will offer the rates for the freight forwarder, basing on his

feasibility he will shift to another liner.

If the customer is interested and is willing to go with the rate offered to

him them he will forward his goods to freight forwarding agent. He wil

collect the goods from shippers warehouse to the consignees warehouse

basing on the Terms Of Trade.

The clear description should be given by the shipper then only freigh

forwarder will accept for export.

To export any product from one country to another country there are

certain rules that to export the goods they are:

The exporter should have the PAN otherwise he have to get it from
INCOME TAX office.

After acquiring PAN number we have to get the IEC code (Import Expor

code) from DGFT.

Before acquiring the IEC code he can search for consignees and can get the

purchase order number.

Based on the purchase order the shipper will raise the invoice with the
contents like

Purchase order number

Invoice numb & date
Shipper name & address
Consignee name & address
Description of goods
No. of packages
Gross weight
Net weight
Price per unit

Shipper will hand over the invoice & packing list to the CHA.
CHA file the invoice in customs ICE GATE by filing we will be

getting the shipping bill number.

Then after getting applied in ICE GATE the invoice & packing lis

along with the shipping bill number will be sent to the Freigh

Forwarders.
First we have to do the air booking in which we will enter the no. of

packages, weight, that are mentioned in the Invoice & Packing list.
After getting the shipping bill number we have to prepare the HAWB

and basing on HAWB we have to make a consolidated MAWB after this

a consolidation manifest should be done.

Simultaneously the space is also booked in the airlines through online or

manually because only few carriers like EK, LH, CATHAY has the

chance to book the space in online for rest of all the carriers booking

should be done manually and the payment is done via cash.

Then the THC/ TC (Terminal handling charges) has to be raised in order

to enter the goods inside the airport.

The CHA will have to fill the annexure C because it is ment for the
registration of cargo into customs.
Annexure C consists of the following:
Airway bill details.
No. of Packages

Destination Details
Invoice, Packing list &
Shipping bill Checklist.
the goods should be moved from shippers godown to cargo

After that

airport.
Along with the docs. Like (Invoice, packing list & SDF for free

shipment and invoice, packing list, order confirmation, annexure

3&4, & drawback Declaration)

Then the goods are weighed and if only the goods weight & the weigh

mentioned in the AWB is tallied then we can close the MAWB.

Then the goods are taken to Examination officer (E.O) he will examine

the goods according to the given docs.

Then he will check manually by selecting the packages randomly.
After checking a report will be sent online to the Apprising officer.

Then based on the report given by the E.O, A.O will examine again and

Apprising officer will be issuing the LEO (Let Export Order).

After this the goods are taken to the customs bonded area and from

there the goods are handed over to airlines authority along with

necessary docs.
From there the airlines will be taken goods & palletize them according

to the destination places.

The airway bill docs. has to be transferred to the respected carries.
After handling the goods to the airlines then we will raise the CCL to

the shipper.
We have to follow the goods up to they have received by the agent in
the overseas

Preparation of Debit/Credit Note:

Shipper
Consignee
Origin port
Destination port
MAWB No.
HWAB No.
Shipping bill Number
No. of Packages
Description
Airway bill charges
AAI charges
Documentation charges

Transportation charges
Handling charges
Agency charges
EDI charges
Loading & Unloading charges
Clearing charges
Processing charges
Miscellaneous charges
Service Tax CHA services
EDU CESS on CHA services
High EDU CESS on CHA services

Practical Observations:

According to the terms & conditions if the MAWB is prepaid and the

HAWB is collect then we have to collect charges (airlines charges, freight

charges etc) from our overseas agent.

If both are prepaid then we have to collect charges from the shipper

consignor/ exporter.
If both are collect we have to collect the charges from our overseas agent.
If it is direct shipment without the involvement of agent we have to collect
all the charges from our overseas agent.

PROCEDURE OF TRANS- SHIPMENT:

The flight lands in the destination airport then the airlines people will hand

over the goods to the airport authority and they will segregate according to

the given docs.

Then the CHA will apply Bill of Entry then they will approach the customs

people with necessary docs.

Then the Apprising officer will check the HAWB numb. And No. of

packages like that and he will check the goods and send the goods to the

Examination Officer (E.O).

Then the E.O will check the goods physically according to the given docs.
Then if the packages doesnt match with the given docs. Then they won

accept to clear the shipment.

Then we should send a letter to our agent, consignor and consignee that the

goods are wrongly sent, then they will send a confirmation letter.
We have to approach the banker for guarantee the shipment (it may be the

consignee or consignor banker based on the mistake done).

We have to file the ITSA/ ETSA (Import / Export Trans shipmen

Application).
With the confirmation send by them and we have to add our confirmation

ITSA/ ETSA and banks guarantee letter, we have to approach the customs

for getting permission to transship the cargo to the preferred destination.

After getting customs approval we can move the cargo to the preferred

destination.
The process will be same as export like the preparation of Airway bill, and

other charges should paid as same as normal export.

After the shipment lands then the customs over there will issue a Landing

remark certificate (it describes that the goods are landed safely without any

damage).
Then we have to approach the customs with that certificate for the

cancelation of the bond, if not the bond will be running and we have to pay
the interest to the bank.

India Export Performance:

Year
Value
Growt
h rate

2003 2004
13854

2004
2005
18314

2005 2006
22840

2006 2007
34615

2007
2008
66638

2008 2009
99689

39%

32%

25%

52%

93%

50%

2009 2010
220711.39
121.40%

2009 - 2010
2008 - 2009
2007 - 2008
2006 - 2007

value

2005 - 2006

Growth rate

2004 - 2005
2003 - 2004
200000
0

400000

Export:
A function of international trade whereby goods produced in one country are shipped to another
country for future sale or trade.
Exports are exchanged for other products or services.
Exports are one of the oldest forms of economic transfer and occur on a large scale

between nations that have fewer restrictions on trade.

Exports goods helps an economy to grow by selling more overall goods and services.

STEPS INVOLVED IN EXPORT PROCESS:

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 Importer-Exporter 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.
Requirements of Form 13:
o
o
o
o

Covering letter.
Liner booking sheet.
Checklist copy.
Then he will take the same empty container to the shipper for the stuffing of goods into

the container.
o Then he will take the cargo to the CFS for clearance.
o The following are the docs. That are to be submitted for the examination of cargo if the
stuffing is done in the warehouse & Factory Stuffing.
o Invoice.
o Packing list.
o Shipping bill checklist.
Types of Shipments:
The following are the types of shipments.

FCL.
LCL.
Break Bulk. Etc..

FCL Full Container Load:

A Full Container Load is a standard (20 or 40 ft length) depending on location of origin
country, but sometimes it is standard container that is stuffed (loaded) and un-stuffed (discharged)
under the risk and account of one shipper and only one consignee.
It means whole container is intended for one consignee. FCL container shipment attracts lowe
freight rates than an equivalent weight of Cargo in Bulk.
The loading reaches its allowable maximum weight or full measurement.
LCL Less than Container load:
LCL means there are more company goods than one company say for ex: in FCL shipment
only one companys goods will be transported in the total container.
This LCL concept is introduced because to earn more profits and the shippers those who
have lesser quantity to export they can use this LCL type of export.
The liner will wait until they have got the enough of orders to fill a 20 foot container.

The companies will have a chain link to collect the cargo and make it as a consolidated
container.
Break Bulk:
When your cargo doesnt fit into the regular container then we have to sent the cargo in a
break bulk container which is having a larger dimension.
This container having more weight capacity.
The items having irregular shape we can use this break bulk container.
For this type of containers, the equipments for loading or unloading comprises only basic
equipments such as overhead cranes, ship side cranes & fork lifts.

Flow Chart for Sea Export Operations

Getting required
documents from
shipper

Goods
Registration

Physical
verification by
E.O

Form 13 from
liner

Port gate in

CHA
files
CHA files
Shipping Bill
through
through online
online

Drop cargo in CFS

Report given by
E.O

P.O

Loaded in vessel

Check list
generated

C.F.S
C.F.S

After verification
A.O
releases let
let
A.O releases
export order

Survey
& Loading
Survey &
Loading

After vessel sailed

b/l raised

Submission
Submission
allotment of S.B
No
No

A.C

Print

Move empty
container to
CFS
container
to CFS

Scheme
Scheme Bills
Bills

A.O
A.O

Hand
to
Hand over
over docs
docs to
forwarders

Liner
booking
Liner booking
confirmation

Sea Exports operations:

The sea exports operations has certain functional and operational procedures, filing of
documents and getting the forwarding and clearance for the cargo. where Initially the shipper sends
the scanned copy of invoice and packing list through mail. And self declaration form and order copy
is attached to the file if sent. When the booking is done the empty plot is allotted where the container
will be placed (loading point).

The software used in DACHSER INDIA PVT. LTD. Is E-Customs which is commercially
called in the market as 4s, in this the details like job no. shipping bill no. and all other informations
that is mention in the invoice and the packing list of the shipment and it is saved.
New page is opened from the options in the main page informations like shipper name,
address and consignee details. Cargo lists description, number of packages, and value of the cargo.
And save the above details.
Then the second step is to get in to the general info page, where informations about the
destination port, place of delivery, Date and time of the cargo reaching the port of destination. In the
invoice menu, invoice no. Invoice value, currency involved, exchange rate, terms of invoice, unit
value.
Product details, HS code (Harmonized System Code) RITC & ITCHS code to know the
tariffs from the book that has the classifications of Export and Imports items with customs Act 1964.
After filing this all the details and datas will be saved and this will be stored in the data
base for later review purpose. The Government of India is maintaining the webpage named ICE
GATE where we can check the status of the shipment.

After the functional procedures and

formalities of the customs, shipping bill can be retrieved, and also the shipping bill can be tracked
when it is under the customs house. Whether Appraising Officer, Deputy Commissioner assessed the
cargo.
At the same time the clearance will be made ready to clear the cargo. The export cargoes
will come from factory where in case of FCL (Full Container Load) the cargo will be loaded in the
factory as such. LCL (Less Container Load) will be brought to the CFS / Ware house and then
stuffed.
The assessment is done checking and verifying the documents for the values, pricing. After
which the Examination Officer (EO), Appraisal Officer (AO), Preventive Officer (PO) have their role
in the warehouse/ container freight station and port, PO will be in gate to check the cargo and in the
cargo inside the premises. Then AO will verify the documents and give the examination order, the
cargo is been examined by the examination officer then it is registered in the system and the report is
made ready. Examination will be done physically for marks, cargo numbers, etc

Appraising Officer will issue the Let Export Officer (LEO) and all the signatures and
attestations is made, CFS formalities and payments are done finally the forwarder will stuff the cargo
in the container. And the Liner and Customs will seal the container and it will be out to the port.
The Liner will issue the form: 13 (port permission). The port permission will be given to the
liner by CCT (Chennai Container Terminal)/ CCTPL (Chennai Container Terminal Private Limited)
which is undertaken by DP world pvt.ltd./ port of Singapore authority and then it will be given to the
forwarder the copy will given to transport person to make sure that the cargo container getting in the
port premises. After which the cargo will be loaded and placed onboard the vessel.

House Bill of Lading:

Original Exchange control copy (shipping bill).
House Bill of Lading is one which is given by liner (container incharge) regarding shipment
inside the container.
HBL should be created by ourselves in our software and we release the HBL. According to
their terms & conditions (Shipper & Consignee) they will be telling us whether to release the cargo
or only after surrendering the originals to the freight forwarders, we will send the message to our
overseas agent to release the cargo at the destination.
Master Bill of Lading:
MBL is one which is given by the vessel owner (ship incharge) regarding container inside the
vessel (container list)
After completion of HBL, We have to send the details to the Liner then basing on the details
send by us they will be sending us a MBL draft and we have to cross check the details which they
have send us. If the draft is ok then we can request for B/L.
MBL instruction should be given by us to the LINER, then he will be issuing the MBL draft.
We have to go through it for corrections. If all the things are ok then ask them for MBL.
We have to pay the freight to the liner we have to send the payment details and ask for the
SEAWAY bill.
Surrender B/L:

Surrender B/L is a bill issued by the carrier after surrendering the OBL. Then the carrier will send a
message to his overseas agent that to release the cargo without demanding for OBL.
Sea way Bill:
This is a bill given inspite of OBL based on this document the consignee can clear the
shipment without the OBL. Sea Way bill is a receipt given by the liner itself. If the SeaWay bill is
there is no need of having a original BL for releasing the cargo.

Switch B/L:
Switch Bill of Lading are a second set of bill of lading issued by the carrier in substitution for
the set issued at the time of shipment.
The agent who is asked to produce the second set is often not at the load port. The holder of the
bills may decide, for one reason or another, that the first set of bills is unsuitable, and the carrier is
put under commercial pressure to issue switch bills to satisfy his new requirements.

SEA IMPORT:
Imports are an inflow of goods from foreign nations into a particular nation. This process is
very essential for the economic growth and development of a country, as foreign investments and
currency come into a nation. Sea imports have minimum documentations and operations are not that
tedious.
In Sea Imports the process of exports will be carried out by persons(agents) in the other nation
when the goods get on board of the sealiner, the process of imports begin.
Historical data for India Imports:

IMPORT PROCEDURES
Once we receive all mandatory documents from importer we could start the job
First task is to obtain Vessel details from steamer agents on receipt of the same check list is
prepared threw DACHSER E-CUSTOMS software
Once the check list is prepared the same is send to IMPORTER for verification and after prior
approval is received we could FILE B/E.
On the Filing of B/E an number gets generated .if the importer is an ACP CLIENT
(ACCREDITED CLIENT PROGRAMME) then we could expect the bill to assesses under
RMS (RISK MANAGEMENT SYSTEM)
If the same assessed under OPEN then that particular shipment bill has to pass on to customs
assessment here customs officials would verify the value & item description &Write up and
all mandatory documents once the same is checked then he would release the bill.
We could take print out of the bill and duty could be paid
If the bill is under RMS then the procedure would be as:
Obtain endorsement from CFS
Obtain A/O (APPRAISING OFFICER) signature

register the bill with E/O

(EXAMINATION OFFICER)
Finally we could obtain PRINT from A/O
Then do billing in CFS and match the tally sheet in cfs last stage cargo could be loaded
in to truck

and dispatched to customers premises

If the bill is under OPEN then below is the Procedure:

Obtain the signature from A/O in B/E and register the bill with E/O
Obtain open chit to open the container and to do physical examination of the cargo
Next the bill is taken to E/O to obtain report this would be forwarded to A/O

 Finally A/O would give print out for the consignment

Then do billing in CFS and match the tally sheet in cfs last stage cargo could be loaded
in to truck and dispatched to customers premises.
SEA IMPORTS FORWARDING:
Receive the documents from Overseas Agents / Branch Offices
Checking the documents for correctness, in case of discrepancies, message needs to be
sent to Overseas Office for correct set of document
Once, the correct set of documents received, the same will be forwarded to carrier / Coloader to file the manifest on actual consignee name.
Received the pre-alert documents will be punched in shatranj
Regular follow ups with carrier /co-loader for vessels arrival details
Once, vessel connection secured, information will be punched in shatranj package with
information of feeder vessel
Invoice will be raised to customers as per information received from our CS and our
origin routed shipments, sales invoice will be raised as per our agreed tariff and same
will be dispatched to customers through courier
In case of consol container, we need to obtain main line number from carrier and based
on it we have to file the sub line numbers with customs as per customs prescribed
format.
In case of shipment have been co loaded through other consolidator, we need to check
with them for details of IGM number, Line number, CFS movement and De-stuffing
date of the container.
With regard to our consol container, once the sub line number has been filled, we need
to arrange the mail line delivery order from the carrier for De-stuffing of the container.
We need to monitor /push CFS to move the container to CFS on priority basis
Once the container moved to CFS, De-stuffing will be taken place in the presence of
our representative and our nominated surveyor
After the completion of De-stuffing, our surveyor will provide us the details of the
cargo which is loaded according to the details of the cargo condition.
In case of any damage, short landing, excess landing, we need to keep informing our
customer service, concerned sales person, customer and overseas agent immediately
In case of short landing shipment, we need to check with our overseas agent as to know
the missing cargo status to keep inform our customer
In case of excess landed cargo, we need to Re-export the cargo to same origin/ to
different port as per the direction received from our overseas agent
In case of damage, customer will claim the damage cargo loss either through insurance
company or from the service provided by means of filing the claim notice

 After the completion of de-stuffing, consignee or consignees nominated Customs

broker will approach our office for taking the delivery order
Our d/o counter will issue the delivery order upon the collection of payment along with
correct set of documents
Once the delivery order has been issued, remittance documents will be sent to CCO
office within next 7 working days from date of d/o issued
In Case any shipment which is un cleared for more than 15 days, We need to send our
first reminder notice to customer .Second

reminder notice will follow after 30 days

and final reminder notice will be sent to customer after 60 days of period
Uncleared shipments status needs to be informed to our overseas agents also to seek the
assistance of shippers to push consignee to clear the shipment as early as possible
And in the event of consignee is not clearing the shipment within the stipulated
period ,we can debit the cost involved to our overseas agent as per our agreement

Documents required for import clearance:

Bill of Lading This document gives us the nature of shipment

Invoice-This document gives us the value of the shipment
Packing list- This document gives us package details of the cargo
Certificate of origin: This document gives us the origin of cargo
Write up: This document gives us the detailed product of description
Catalogue: T his document gives us the photographic explanation of the cargo
IEC: Import Export Code

DUTY PAYMENT

Once we receive print of the bill customs duty is to be paid .We have attached separate

sheet for a clear explanation.

There are around 17 banks nominated by government of India through which duty could
be paid online

CFS EXAMINATION

Once duty is paid bill has to be taken to CFS for physical examination of the cargo there

are around 28 CFS in and around Chennai

Customs officials would verify and do physical examination of the cargo.

BILLING PART

Once the cargo is dispatched billing part is the next process on collection of all documents
like CFS RECEIPT & D/O RECEIPT & TRANSPORT DOCUMENT billing job starts .generally
lead time taken for billing is around 02 days on receipt of all documents
ICEGATE:
The declarations (Bill of Entry, Shipping Bills and Consol, IGM, EGM) can be filed remotely
using EDI technology through the Indian Customs & Excise Gateway (ICEGATE). The users can
prepare the declarations from their in-house application as per the format specified by customs and
upload through ICEGATE.
NIC provides software for preparation of Bill of Entry, Shipping Bill and Consol Manifest
documents which can be freely downloaded from htpp://ices.nic.in/ by the trading partners after
registration.

The

CHA/Importers/Exporters

requires

registration

with

ICEGATE

(http://icegate.gov.in) before submitting the declarations in EDI format. The ICEGATE ID provided
by ICEGATE is used to login to the ICEGATE portal for submission of messages. The
acknowledgement to the declarations are also forwarded to the registered e-mail of the user.
ICES:
The declarations submitted through Service Centre or ICEGATE are moved to ICES for
validation and further processing. If no error is found, Bill of entry number/shipping bill number is
assigned and information is forwarded to ICEGATE. If errors are found during validation, errors are
intimated. The SB/BE No. or Error reports are integrated with the portal for view by the user after
login and forwarded as an e-mail attachment.
DOCUMENTS DISPATCH
Once the billing part is completed our last procedure is dispatch .our dispatch department
verifies all documents given below are the documents to be dispatched to our customers

CFS RECEIPT
DELIVERY ORDER
TRANSPORT BILL
B/E & TR6 CHALAN (ORIGINAL)
INVOICE & B/L COPY

IMPORT UNDER LOWER RATE OF DUTY:

There are two types of Imports under the lower rate of duty.
They are:

Project Imports
ATA Carnet

PROJECT IMPORTS:
This type of Imports is normally allowed on Payment of Lower Import duties for those who
would like to setup/ expand the manufacturing activity. Unlike EPCG, project. Imports dont need
commitment of export volumes
ATA CARNET:
This type of benefits is allowed for temporary imports against carnet issued by the origin
country. Imports are allowed normally to those who participate in exhibition/ sales promotion. The
Importer needs to give an undertaking. These are allowed for Import without payment of import
duty with a condition that it should be exported with in specified time frame.
DOCUMENT REQUIRED FOR ATA CARNET CLEARANCE

ATA CARNET CERTIFICATE.

WAYBILL .( MAWB/HAWB/BL)

IMPORT INVOICE & PACKING LIST.

CARGO ARRIVAL NOTICE.

AUTHORITY LETTER TO CHA ADDRESSED TO CUSTOMS.

REGULAR IMPORTS:
Related Party
Imports.
(SVB Cell
Home Consumption
3 rd Party Imports.
Into-Bond &
Ex- Bond.

High Sea Sale

Regular Import

Duty Entitlement
Pass Book

Re-Import

HOME CONSUMPTION
Most usual way of Imports where-in the Importer presents documents to the customs, pays
duty. As per prescribed tariff and clear the goods, either for captive consumption or for trading
purposes.
BOND & EX-BOND
This is a type of Import where normally Importer undertakes to Import in Bulk where he gets
qty discounts & Ex-Bonds (Take goods out of Bonded Warehouse) Partial Quantities as and when
required after payment of customs Import duties. This allows Importer to streamline Hiscash flow.
As duties are paid only for quantities Ex-Bonded. This process also helps the Importer /Trader the
much needed JIT supply.
SVB IMPORTS:
Whenever there are Imports into India where both Exporter & Importer being related special
valuation branch (SVB) would monitor transactions. The SVB cell looks into transfer pricing policy.
Registration with customs are mandatory. Documents assessed under this registration normally are
assessed provisionally with an extra 1% deposit which are refundable on finalization of the screening
of rates etc.

HIGH SEA SALE:

This is a process where Importer Imports the goods in Bulk & Sells it to other parties on high
seas i.e. before the ships arrives into the destination port, the ultimate buyer complets all customs
formalities and clears the shipment. Goods can be sold on high seas partly to one or many parties
under split bill of lading.
THIRD PARTY IMPORT:
This is a type of import where the original importer imports the goods and sells it to ultimate
buyer at the destination before clearance but after arrival of the shipment (After endorsement) The
ultimate buyer completes all customs formalities by himself. All Import benefits are availed by the
ultimate buyer.
RE-IMPORT:
These type of imports are allowed for exporting the defective and re-import the same (return
after repair) without payment of duty. Re-import of goods under nil duty can be availed if defective
goods are exported within 6 months from the date of imports and the goods identified are same as the
ones exported.

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.
Customs Examination of Export Cargo:
Customs officer may verify the quantity of goods actually received and enter into the system
and thereafter mark the Electronic shipping bill and also handover all the original documents to the
dock appraiser of the dock who may assign customs officer for examination and intimate officers
name and packages to be examined.

The Customs officer may inspect/examine the shipment along with Dock Appraiser. The
customs officer enters the examination report in the system. Then marks the Electronic shipping Bill
along with all original documents and check list to Dock Appraiser. If the dock appraiser is satisfied

with documents, examination and system details, he may proceed to allow let export for the
shipment.
Shipping Bill generated by the system three copies, one as customs copy, one as exporter
copy and exchange control copy, all the copies are signed by the Custom Officer and the Custom
House Agent.

HS code:
This is a code derived from the customs tariff book depending on the description of goods
mentioned in invoice.
HS code stands for Harmonized Commodity Description and Coding System . The HS code
is used by Customs agencies world wide to assess duties, collect trade statistics and generally to
control imports and exports.
GR form:
This is a certificate which acts as a guarantee to the exporter for getting his money from the importer.
This certificate is issued by the bank GR form (Guaranteed Remittance Inward form).
If we have uploaded in ICEGATE then the customs will give a exchange control
copy on behalf of GR form. If the shipping Bill is done manually via SEZ online the GR
form is generated. We will get the GR form from the RBI site.

Practical observations in CFS: Exports.

Step 1:
On receipt of cargo in Lorries after confirmation of S/B copy receipt the in pass will prepare
by security staff and the vehicle will send to respective godown.

Step 2:
The go-down in-charge arranges to unload and makes entries in his register. After unloading the
cargo he gives for the vehicle to go out, and he prepares carting order in the system and files the
same in the godown file.
Step 3:
CHAs will come for inspection of cargo, matches the carting order with the S/B and takes the cargo
admission from CFSs admission officer. After that the P.O will verify the marks & nos of the cargo
before registration.
Step 4:
Customs E.O will register the S/B in the system and go to respective go downs for inspection of
cargo.
Step 5:
After due inspection and let export will be given by both A.O and E.O the CHA takes
permission from P.O for stuffing the container. Then the cargo is duly stuffed in the container in the
presence of the surveyor and sealed by customs P.O.
Step 6:
The surveyor gives his tally sheet for stuffing of the container. With the help of tally sheet the
gate pass is prepared in CFS office. After payment of CFS charges the gate pass is give to CHAs rep
for getting P.Os sign.
Step 7:
After getting P.Os signature the vehicle is checked by security and allowed to move to port.
The duty in charge in CFS office enters the container stuffing details in the register.
Step 8:
Weekly statement will be forwarded to D.C (docks) through P.O.
STUFFING:
There are two type of Stuffing the Cargo in Container:

Ware House Stuffing

Factory Stuffing

Ware House Stuffing:

We have to pick up the cargo separately and the container is bought to CFS separately.
The physical examination is done before the stuffing of cargo.
On the presence of the customs officials we can stuff the cargo into the container.
Then the A.O will give the L.E.O & Shipping bill is also to be get printed.
The same things should be submitted to the P.O for the stuffing of cargo, and the

customs seal will be kept beside the shippers seal.

Then he will give a container out permission along with date & time in gate pass.
Then by taking these docs. The transporter will go to port & hand over the container.
Then the port authority will stamp on the EIR (form 13) with the received seal.
The transporter will submit the doc. To us.
Original Exchange Control Copy will be with us and should submit to the shipper.
The Exporter Copy is given to the liner after having a copy for our reference.

Factory Stuffing:
If the stuffing is done at factory, it will undertaken by preview of central excise officers

One seal will be of liners seal and another will be of shippers seal.
We have to forward the endorsement to CFS to get the shipping bill.
Then we have to approach preventive officer for getting the container out permission he

will be issuing the gate

Pass along with the date & time.
By this we can take the container to port.
But here if there is any problem with the packages they will taken out for examination

and the shippers seal will be broken for the examination.

Then after the cargo got cleared from the customs our person will take printout of
shipping bill copies like EXPORTER COPY, EXCHANGE CONTROL COPY, and
also form 13 and hand over it to the transporter.

Customs Clearance for Import:

Step 1
Documentation
Filing Bill of Entry
Tracking & Placing of Container
Step 2
Inspection (Technical Write Up)
Step 3
Assessment and Assessment Approval
Assessment Approval

 Pre Audit (Concurrent Audit)

Step 4
Payment of Customs Duty
Release order
Terminal handling & Gate Pass
Step 5
Transport to Consignees Door
Practical observations in CFS: Imports
Step 1:
Trailers will come from the port on PNR movement are entered in register at the security gate.
P.O will verify the time taken and seals of the container. After obtaining permission from the P.O gate
pass will be prepared by security and import containers are offloaded in import yard.
Step 2:
After the container is offloaded in the yard import department enters the details in the register
and issue gate out pass to the trailer.

Step 3:
CHA will come with B/E for inspection import dept. prepares the open order sheet and CHA will
get approval from A.O and P.O.
Step 4:
Container seal is verified & cut in the presence of P.O and CHAs representative. After the
inspection done by A.O/E.O the containers are sealed. After completing all customs formalities and
payment is done to CFS the gate pass will be issued to CHAs rep. for getting sign from P.O.
Step 5:
After P.O signed on the gate pass the import dept. allows the container to leave the CFS premises.
Import dept. collects the D.O, copies of B/E, out of charge from A.O and file the bills for their
records.

Step 6:
Daily and weekly reports on container arrivals and balance containers are being forwarded to DC
(Docks).

Import Cargo Process in CFS:

Bonding:
Receipt to all documents.
Confirm vessel details from liner and forward checklist to customs for approval.
Once approval receive file warehouse B/E
Once B/E number allotted Bill under customs assessment.
Once customs formalities completed we have to process double duty bond in customs.
Once double duty completed bill is moved to cfs examination.
Once CFS examination process is completed obtain escort in customs.
And container could be picked up only on the next day and bonded in concerned CFS.

Ex-Bond Formalities:
Prior intimation to be given by customer wheather cargo to be taken in duty or scheme bills.
On confirmation received firm customer with check list file BOE.
Next assessment formalities to be completed in customs.
Customer to pay duty and take delivery of the cargo.