निर्यात प्रक्रिया में देश के आयात की आवश्यकताओं के अनुसार निर्यात योग्य सामग्रियों का प्रमाणीकरण शामिल है। निर्यात प्रक्रिया भारत से निर्यात के लिए आवश्यक दस्तावेजों का वर्णन करती है। उत्पाद या गंतव्य के प्रकार के आधार पर ये विशेष दस्तावेज आवश्यक हो सकते हैं। कुछ निर्यात उत्पादों को निर्यात निरीक्षण एजेंसी से गुणवत्ता नियंत्रण निरीक्षण प्रमाण पत्र की आवश्यकता हो सकती है। कुछ भोजन के रूप में और निर्यात के लिए एक स्वास्थ्य या स्वच्छता प्रमाण पत्र की आवश्यकता हो सकती है।
एक सफल निर्यातक यह है कि उत्पादों को निर्यात करने से पहले बाजारों का पूरी तरह से शोध करते हैं। पहला कदम निर्यात आवश्यकताओं के आधार पर एक व्यापार संगठन स्थापित करना है। दो प्रकार के निर्यातक हैं- मर्चेंट एक्सपोर्टर्स जो बाजारों से सामान खरीदते हैं और उन्हें विदेशी खरीदारों और एक निर्माता निर्यातक को बेचते हैं जो निर्यात करने वाले सामानों को निर्माता बनाता है।
सभी निर्यातकों को एक क्षेत्रीय लाइसेंसिंग प्राधिकरण के साथ पंजीकरण करना होता है जो उन्हें एक आयात निर्यात कोड (आईईसी) संख्या प्रदान करता है। निर्यात-आयात नीति के तहत लाभ और रियायतें प्राप्त करने के लिए, निर्यातकों को पंजीकरण-सह-सदस्यता प्रमाण पत्र प्राप्त करके उपयुक्त निर्यात पदोन्नति एजेंसी के साथ पंजीकरण करना चाहिए। निर्यात किए जाने वाले सामान बिक्री कर और केंद्रीय बिक्री कर दोनों से छूट के लिए पात्र हैं। इस उद्देश्य के लिए, आपको अपने राज्य की बिक्री कर प्राधिकरण के साथ पंजीकृत होना चाहिए।
ये कुछ दस्तावेज़ हैं जो उत्पादों को निर्यात करने के लिए आवश्यक हैं।
Registration: First step is registration in export procedure. The exporters must have to obtain PAN based Business Identification Number(BIN) from the Directorate General of Foreign Trade (DGFT) required to filing of shipping bill for clearance of export goods. PAN based BIN is received by the Customs System from the DGFT online. The exporters are also required to register authorized foreign exchange dealer code and open a current account in the designated bank for credit of any drawback incentive’s required to register authorized foreign exchange dealer code.
Registration in the case of export under export promotion schemes:
All the exporters, under the export promotion scheme need to get their licenses, registered at the Customs Station. For such registration, original documents are required.
Arrival of Goods: The goods brought for the purpose of examination and allowed entry to the Dock on the strength of the checklist and other declarations filed by the exporter in the Service Center. The Port authorities have to check the quantity of goods actually received on the reverse of the Check List.
Status of Shipping Bill: Status of shipping bill is checked by the exporter. Shipping Bill/ Bill of Export is the main document required by the Customs Authority for allowing shipment. An exporter can check the query counter at the service center whether the shipping bill is submitted or cancel before the goods are brought into the Docks for export and examination.
The following are the export documents required for the processing of the Shipping Bill:
Bill of Lading: The exporter approaches the shipping company, presents the Mate's Receipt and in exchange receives a document called Bill of Lading. It is an official receipt given by the shipping company as an acknowledgement of the receipt of goods to be transported to the port of destination. It is also a contract for the carriage of goods. It gives full description of goods loaded on the ship, name of the port of destination, etc.
The exporter or his agent should hand over the exporter copy of the shipping bill to the steamer agent who may then approach the proper officer for allowing the shipment. In case of container cargo the stuffing of container at Dock is dome under Preventive Supervision. Loading of both containerized and bulk cargo is done under Preventive Supervision. The Customs Preventive Superintendent may enter the particulars of packages actually stuffed in to the container, the bottle seal number particulars of loading of cargo container on board into the system and endorse these details on the exporter copy of the shipping bill presented to him by the steamer agent. If there is a difference in the quantity/number of packages stuffed in the containers/goods loaded on vessel the Superintendent (Docks) may put a remark on the shipping bill in the system and that shipping bill requires amendment or changed quantity. The Customs Preventive Officer supervising the loading of container and general cargo in to the vessel may give "Shipped on Board" endorsement on the exporters copy of the shipping bill.
The Drawback claim is processed through EDI system by the officers of Drawback Branch on first come first served basis after actual export of the goods. For this there is no need for filing separate drawback claims. If any query has been raised or deficiency noticed, the same is shown on the terminal. A print out of the query/deficiency may be obtained by the authorized person of the exporter from the service center. The exporters are required to reply to such queries through the service center.
All the claims are enumerated in a scroll and transferred to the Bank through the system. The bank credits the drawback amount in the respective accounts of the exporters. Bank may send a fortnightly statement to the exporters of such credits made in their accounts.
The Steamer Agent/Shipping Line may transfer electronically the EGM to the Customs EDI system so that the physical export of the goods is confirmed, to enable the Customs to sanction the drawback claims.
Within 7 days from the date of sailing of the vessel all the shipping lines/agents need to furnish the Export General Manifests, Shipping Bill wise, to the Customs electronically.
Apart from the submission of EGM electronically, the shipping lines need to continue to file manual EGMs along with the exporter copy of the shipping bills as per the present practice in the export department. The manual EGMs need to be entered in the register at the Export Department and the Shipping lines may obtain acknowledgements indicating the date and time at which the EGMs were received by the Export Department. This is the general procedure for export under EDI Systems.
Export procedure is almost same in all the countries with some variation. Exporting activity involves several commercial and regulatory procedures. Export documentation involves the preparation of the specified number of copies of the prescribed documents pertaining to the different procedures. In most of the countries, a onetime licensing procedure to act as an Exporter/Importer is required to be completed. In India IEC number (Import Export Code Number) is required to act as an Importer or Exporter.
Exporter should seriously consider amount of documentation which are required for export product. There are some documents which are commonly used in exporting; which are actually used in each case depends of both our government and the government of importing country. These documents refer to the documents required for exporting products from India. Documents required for export depending on the type of product or destination.
An Invoice is the seller’s bill for merchandise and contains particulars of goods such as total value, packing, price per unit at a particular location. It is of two types such as pro forma invoice, commercial invoice, both are given as follows:
Pro forma Invoice: Once the terms of contract of sale is agreed, the buyer has to issue a purchase order. Before this process, the seller has to send a ‘pro-forma invoice’ to buyer; it contains complete details of agreement. Basically, purchase order is opened on the basis of this pro-forma invoice sent by the seller.
Commercial Invoice: Commercial Invoice is used to record ‘accounts receivable’ for the seller and accounts payable for the buyer. The final sale price may vary with the pro-forma invoice, as pro-forma invoice is issued prior to actual ale takes place.
Certificate of Origin is one of the most required documents for exporting goods. It is the certifying the origin of country where in the export goods are produced and manufactured originally. The buyer needs only the certificate issued by local chamber of commerce. Certificate of origin is required for import clearance, duty exemptions for importing goods from certain countries based on unilateral or bilateral trade agreement between countries etc.
Bill of Lading means the carrier of goods receives cargo with good condition and with proper packaging. Once the goods received with good conditions with proper packing gone on board, the carrier issues clean on Board Bill of Lading. Clean on board bill of lading defines that the cargo on board has no negative clause, notation or remarks of the quantity, quality or packaging of goods. Therefore, when issuing a clean on board bill of lading, the carrier certifies that the goods gone on board the vessel are in good conditions with proper packing.
This document is issued by the shipping line which intimates the exporter about the reservation of space of shipment of cargo through the specific vessel from a specified port and on a specified date.