Page 233 - DMGT547_INTERNATIONAL_MARKETING

International Marketing

Notes exported under DEPB scheme. Shipping Bill for shipment ex-bond is for use in case of imported
goods for re-exports, which are kept in bond.
The following documents are required for processing the shipping bill:

GR forms in duplicate for shipment to all countries.
Four copies of packing list giving contents, gross and net weight of each packet.
Four copies of invoices indicating all relevant particulars such as number of packages,
quantity, unit rate, total fob/cif value, correct and full description of goods.
Contract, letter of credit and purchase order.
Inspection/examination certificate.
The formats presented for the shipping bill are as under:

White shipping bill for export of duty-free goods prepared in triplicate in the standardised
format.

Green shipping bill for export of goods under duty drawback prepared in quadruplicate.
Yellow shipping bill for export of dutiable goods prepare in triplicate.
Pink shipping bill for export of duty-free goods ex-bond prepared in triplicate.
Blue shipping bill for exports under DEPB scheme prepared in seven copies.

Appraisal by the Customs Authorities

The customs appraisal/examiner examines shipping documents and appraises the value having
regard to the following consideration:
That the value and quantity declared in the shipping bill is the same as in the export
order/letter of credit.

That the formalities regarding exchange control, pre-shipment quality control inspection,
etc. have been duly completed. After examination of documents and appraisal of value,
the customs examiner/appraiser makes an endorsement on the duplicate copy of the
shipping bill giving directions to the dock appraiser about the extent of physical
examination of the cargo to be conducted at the docks. All the documents except GR form
in original, the original shipping bill and the copy of the commercial invoice are returned
to the forwarding agent to be presented to the dock appraiser.

13.3.3 Other Documents

Following are the other documents:
Commercial invoice: This is the basic document in an export transaction. All other documents
are prepared with the help of information contained in such invoice. It contains the
information as description of goods, price charged, quantity of commodities, various
costs charged, terms of shipment, number of packages contained in the merchandise and
marks/codes. The date of invoice, names and address of buyers and sellers, name of
shipping vessel and the port of destination should also be indicated in the Bill.
Consular invoice: Consular Invoice is a document mainly required by the Latin American
countries, Kenya, Uganda, Tanzania, Mauritius, New Zealand, Myanmar, Iraq, Australia,
Fiji, Cyprus, Nigeria, Ghana and Zanzibar. This invoice is the most important document,
which needs to be submitted for certification to the embassy of the country concerned. The

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