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Unit 13: Export Documentation
GR Form is used for exports to all countries made other than by post. The duplicate copy Notes
of the form is submitted to the negotiating bank along with other documents after shipment
of the goods.
Softex is used for export of computer software in non-physical form. Export declaration
forms have utmost importance and are binding on the exporter.
Shipping Bill is the main document required by the customs authorities for allowing
shipment. The shipping bill is used for export of goods, which neither attract any duty/
cess nor are entitled to duty drawback on their exportation.
Drawback shipping bill or bill of exports is the document to be filled with the land
customs authorities for export of goods, which are entitled to drawback. DEPB shipping
bill is used when the gods are exported under DEPB scheme.
White shipping bill for export of duty free goods is prepared in triplicate in the standardised
format. Green shipping bill for export of goods under duty drawback is prepared in
quadruplicate.
Yellow shipping bill for export of dutiable goods is prepared in triplicate. Pink shipping
bill for export of duty-free goods ex-bond is prepared in triplicate. Blue shipping bill for
exports under DEPB scheme is prepared in seven copies.
Commercial Invoice is the basic document in an export transaction. Other invoices are
counsellor invoice, customs invoice and legalised invoice.
Duty drawback is claimed after the goods have been exported. The government has given
packing credit facilities to exporters in terms of pre-shipment credit and post shipment
credit.
In the post shipment credit, an exporter is entitled to credit from his commercial bank
after the goods have been shipped and document negotiated with the bank.
13.6 Keywords
Bill of Exchange: A draft bill is drawn on a foreign firm.
Bill of Lading: A document which is issued by the shipping company acknowledging that the
goods mentioned therein have been placed on board, the ship, and an undertaking that the
goods in like order and condition as received, will be delivered to the consignee, provided that
the freight specified therein has been duly paid.
Certificate of Inspection: This is the certificate issues by the EIA after it has conducted the pre-
shipment inspection of goods for export provided the goods fall under the notified category of
goods requiring compulsory pre-shipment inspection.
Commercial Invoice: It contains the complete details of the export order right from order number
to quantity, rate, packaging, made of dispatch and shipping particulars.
GR Form: A declaration form used for exports to all countries made otherwise than by post.
Letter of Credit: It is a promise by the overseas importer through his banker to pay the proceeds
and receipt of documents certifying the shipment of goods.
Packing List: It provides the details of number of packages, quantity packed in each of them, the
weight and measurement of each package and the net and gross weight of the total consignment.
Shipping bill: It is the main document required by the customs authorities for allowing shipment.
Shipping Instructions: This document serves as a checklist of the exporter’s instructions to the
shipping company regarding a particular shipment.
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