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Unit 13: Export Documentation

Various documents, which are invariably used, serve two purposes (i) to satisfy the various Notes
regulatory provisions of the government imposed upon export/import of goods and (ii) to
facilitate export promotion (operational requirements).
Export documents have to be prepared for various purposes like declaration of export as per
exchange control regulations of the country, transportation of goods, customs clearance of the
goods and other purposes.

Notes Some of the forms for preparing documents have been standardised under the
Aligned Documentation System introduced w.e.f. 1st October, 1991.
13.1.1 Statutory Control

Section 18 of the Foreign Exchange Regulation Act, 1973, as amended by FERA 1993, lays down
the statutory controls concerning exports. Under the provision of this Section, the central
government has issued two notifications on 1.1.1974 related to exports by post/other than by
post. Notification no. FI/67/EC/73-1, dated 1st January, 1974 as amended, deals with export
other than by post and prohibits the export of all goods directly or indirectly to any place
outside India, other than Nepal and Bhutan unless an exporter furnishes a declaration in the
prescribed form and affirms in the said declaration that the full export value of the goods has
been or will be paid in the prescribed period and manner.
The notification further provides that the above prohibition shall not apply inter alia to the
export of:
1. Trade samples supplied free of payment.
2. Personal effects of travellers, whether accompanied or unaccompanied.

3. Goods despatched by air and accompanied by a declaration by the sender that they are not
more than ten thousand rupees in value and that their dispatch does not involve any
transaction in foreign exchange.
4. Goods despatched by airfreight and covered by certificates issued by an unauthorised
dealer that their export does not involve any transactions in foreign exchange.

5. Goods the export of which, in the opinion of Reserve Bank of India, does not involve any
transaction in foreign exchange and which the Reserve Bank has, by general or special
order, permitted to be exported without furnishing a declaration as provided for herein.

13.1.2 Function of Export Documentation

Export documentation may serve any or all of the following functions:
An attestation of facts, such as a certificate of origin
Evidence of the terms and conditions of a contract if carriage, such as in the case of an
airway bill

Evidence of ownership or title to goods, such as in the case of a bill of lading
A promissory note; that is, a promise to pay
A demand for payment, as with a bill of exchange
A declaration of liability, such as with a customs bill of entry
A receipt for goods received.

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