Export Division:

The activities related to the export of goods by the shipper to the consignee, is carried out by this department. The CHA may be the freight forwarding agent.

The process runs through as initially with the preparation of the shipping bill, with the registration done for the service number. Then the lead goes through with next stage of customs verification and formalities. The documents required by the shipper for further proceedings are sent, when the shipment is over physically from the port. After the shipment is finished, the commencement of Post Shipment is initiated. This includes the processing of ARE forms, Mate receipt, drawback application (if any), etc., along with the bill of lading.

Finally, after completion of formalities and attaining the original BL, the respective copies are sent to the shipper, bank and the customs. This would fulfill the practical functions. But the responsibility still rests on the agent until the consignment reaches the destination safely. Any interruptions should be dealt accordingly to clear the way for the customer.

Clearing and Forwarding Agents (CHA)

The One who take charge of its his importers and exporters cargo either from the Port to the client’s destination or from client’s premises to the Port is known as Clearing and Forwarding Agent (i.e.), the one who clear the import cargo and forward the export cargo.

For import cargo, the Clearing and Forwarding (C&F) agent on behalf of the importer present the Bill of Lading (B/L), Invoice, Packing List, Certificate of Origin, Plant Quarantine (in case of food grains and seeds) and other relevant documents to Customs for their endorsement and inspection of the cargo and pay the necessary Duty, prior to clearing of goods. And then transport the cargo to the Importer’s desired destination by Road.

And for export cargo, the C&F Agent take delivery of the exportable cargo from its client’s premises or at C&F Agents premises or Container Freight Station (CFS) and arrange to book the cargo in the immediate next vessel after customs examination and stuffing the cargo into the container.

POST SHIPMENT PROCEDURE:

Scheme Verification

DEPB (Duty Entitlement Pass Book Scheme):

DEPB is one of the schemes to introduce to benefit the Exporters in covering the duty. The DEPB Scheme had most of the exporters making a switch from complex advance licensing scheme. The scheme is simple to operate & an exporter gets the DEPB scrip after submission of shipping bill & Bank Certificate.

The following documents are required;

Time Chart

Part A, Part B & Part C

Original DEPB License / 1 Photo copy

Authorization Letter

Appendix 10(c)

Original Quadruplicate / DEPB copy of EDI / 1 photo copy

Customs verified Invoice

ARE; if applicable

B/L copy / 1 photo copy

BRC Certificate

Customs Procedure: -

To check shipping bill entry for particular shipper maintained a record for the customs. (Separate page for each customer in the notebook). Then round a shipping bill no and send it to the Inspector and the note of the DEPB License No/Date against same.

Inspector enters the License No, Date, Duty Credit and FOB value in a DEPB inward register. Then sign it, and the set of bill goes to assessment officer and also checking all the other related documents. If satisfied the officer and signing in the List.

The checklist to be verified it, and goes to particular scheme Superdentent, and he also verified and again goes to Deputy Commissioner (DC) for signature. The verified documents are sending it to the shipper.

DUTY DRAWBACK SCHEME

It is also incentive scheme; where customs and Central Excise would pay back the duty paid by the exporter. Manufacturers or processors who are unable to avail any of these schemes can avail ‘duty drawback’. Here, the excise duty and customs duty paid on inputs is refunded to the exporter of finished product by way of ‘duty drawback’

The following documents are required;

If FOB

EP copy / triplicate / 1 photo copy

Annexure 1

B/L copy

ARE copy

If CIF

Insurance Certificate

Freight Certificate (or) Freight Memo

Customs Procedure: -

In customs the assistant to check the license seal and number. Then the documents are taken to AC for endorsement and the Inspector, supervisor verify the necessary documents. The Superintendent checks the value. If it is deference in quoted value and actual value. In that time query to be raised. After the query to be cleared, the documents sent to the DC for endorsement.

Respective team has to prepare a query sheet. It includes all the details of S.B No, Exporter, Date and details of Freight, Commission, Discount and other costs are calculated. Then the sheet is checked and signed by Authorized signatory in our company.