FLOW PATTERN OF EXPORT:
The flow pattern of export is as under-
- Presentation of Shipping Bill by the exporter and assessment of goods to duty [shipping bill(Electronic Declaration)Regulations,2011]:
- Any exporter who want to export goods has to present Shipping bill electronically i.e. an application for export of goods.
- The exporter makes self assessment under section 17 and determines the export duty. The said export duty, export cess is paid by him.
- The Shipping bill is deemed to be filed and self assessment of duty completed when, after entry of the electronic declaration (Shipping bill) in the Indian Customs Electronic Data Interchange System(ICEDIS) , a number is generated by the ICEDIS for the said declaration.(Regulation 4)
- The checklist together with supporting export documents and challan evidencing payment of duty/ cess shall be presented to proper officer of customs for making an order permitting clearance, for loading of goods for exportation , after examination of export goods if so required.(Regulation 5)
- After making aforesaid order, the proper officer shall generate original (customs copy), exporters copy , exchange control copy and the export promotion copy of shipping bills.(Regulation 6)
- The original (customs copy) of the Shipping bill and the checklist shall be retained by the proper officer. The exporters copy, exchange control copy and the export promotion copy of Shipping bill shall after suitable endorsements be handed over to the authorised person. Transference copies of shipping bill shall be generated wherever necessary. (Regulation 7)
- The export goods along with assessed Shipping bill is presented to preventive officers of customs. Permission of loading of goods i.e. let ship order is given by preventive officer if he is satisfied that all the custom checks have been completed.
- Loading of Goods:
- The assessed Shipping bill is presented to the master/ agent of the vessel, who shall permit loading of goods
- If the vessel is anchored in mid sea, the goods have to be taken to the ship by boats/lighters, and the boat note procedure would be followed
- On receipt of the cargo on board the ship, the master/agent of the ship issues a receipt of the quantity and particulars of the cargo loaded on the ship which is endorsed by the custom officer.