Appraisal by The Custom Authorities :
The Customs Appraiser /Examiner examines shipping documents and appraises the value having regard to the following considerations.
That the value and the 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 have been duly completed. After examination of documents and appraisement 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 (Original) Form, the original Shipping Bill and a copy of the Commercial Invoice are returned to the Forwarding Agent to be presented to the Dock Appraiser.
After taking delivery of documents from the Export Department, Forwarding Agent presents the Port Trust Documents to the Shed Superintendent of the port and obtains carting order for bringing the export cargo to the transit shed for physical examination by the Dock Appraiser and for the shipment. After bringing the cargo into the shed he presents the following documents to the Dock Appraiser for conducting physical examination of the Cargo.
Duplicate, triplicate and export promotion copies of the Shipping Bill
AR4 (Original and Duplicate) and Invoice
Inspection Certificate (Original)
GR Form (Duplicate)
The Dock Appraiser after conducting physical examination records examination report and makes LET EXPORT endorsement on the duplicate copy of the Shipping Bill and hands it over to the Forwarding Agent alongwith all other documents to be presented to the Preventive Officer of the Customs Department who supervises the loading of cargo on board the vessels.
The Preventive Officer makes an endorsement LET SHIP on the duplicate copy of the Shipping Bill. The duplicate copy of the Shipping Bill is then handed over to the agent of the Shipping Company. This constitutes an authorisation by the Customs to the Shipping Company to accept the cargo on board the vessel.
After the goods are loaded on board the vessel the Captain of the ship issues a receipt called MATE'S RECEIPT to the Shed Superintendent of the Port.
The Forwarding Agent then makes a payment of the port charges and takes delivery of the Mate Receipt. He presents the Mate Receipt first to the Preventive Officer who records the Certificate of Shipment on all the copies of Shipping Bill, original and duplicate copies of AR4 form and returns the Export Promotion copy, a copy of Drawback Shipping Bill and duplicate AR4 to the Forwarding Agent. The latter then presents the Mate Receipt to the Shipping Company and requests it to issue the Bill of Lading (2/3 negotiable and a few non-negotiable copies as required).
Exports by land / river are effected either by lorry transport or rail or in boats usually to three countries only i.e. Bangladesh, Pakistan and Nepal. Exports to Bhutan and Nepal though made by land route are not considered as exports except in specified circumstances. The procedure to export by land / river is by and large the same as outlined for shipment by sea or air except that the goods must pass through the specified Border (Customs) Check posts. Instead of Shipping Bill, Bill of Export is used which is also of four types like shipping bill.
Separate procedure is prescribed for export of containerised freight from Container Freight Stations / lnternal Container Depots.
How to Export? Index
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