C. U Shah UniversityFaculty of Management Studies

Export –Import report

Prepare be :

Chetan Jadav

M.B.A : 4

13MS501005

Export Documentation

Essential Documentation

Invoice : -Pro-forma Invoice - Commercial invoice - consular invoice

Material Handling :-packing list -warehousing Receipt

• Bill of lading ( B/L) : - negotiable

• Export and license declaration • Special documents:

- Decollation of Dangerous good- Documentary letters of credit

SEZ: Special Exports Zones

like : Kutch Tax benefits .Rules and regulation

Export of goods

FREAALY EXPORATABLE GOODS

As the name suggests the items under this category are free to be exported and do not

require any License

Negative List of Exports goods

• As the name suggests the items under this category are NOT permitted to be exported at all.

Restricted / Licensed Exports goods

• Items under this category are restricted and require License for exportation.

Classification of excisable goods

First schedule

Specifies the item on which basic duty is

livable

Specifies the item on which special

excise duties livable

Third schedule

Deemed manufacture in

relation to various specified goods

Second schedule

PROJECT

S SERVICE

S Advertising

Business services

Engineering

Entertainment

Financial services

Franchising

Health care

Technical services

Telecommunications

Testing

Training services

Transportation

Travel

EXISABLE

GOODS

Meaning of excisable goods

• The producer or seller who pays the tax to the government is expected to try to recover or shift the tax by rising the price paid by the buyer. ..

• Is consider an INDIRECT TAX.

Excisable goods

Beer Wine and intermediate

Other products

containing alcohol

Mineral oil