15559717 Export Procedure

7/30/2019 15559717 Export Procedure

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Export

procedureflow chartImporter sends


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purchase order

Determining the payment terms

Signing of contract

Agreeing upon pricing, document ,freightcharges, currency ,delivery etc

Going for procuring ordersTrade Fairs/Internet/PersonalVisits/Contacts/Agents

Identifying the PotentialBuyers / Customers

Agents/Distributors/Wholesalers/ EndUser s/ Sales Reps

Need Analysis

Market Identification

Production

Advance Payment/ Letter ofCredit (LC) / Open AccountConsignment

Bank sends docs to importersbank .paymentis done

Submission of docs to banks

Transportation

Maritime / Air / Road / Rail

Insurance certificate, shipping bill, Mates Receipt, Bills of lading, Airway bill, Packing list , customs invoice etc

Certificate of quality control

Packaging, warehousing

Channel Selection

Prepare marine, air, and docs


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STEPS INVOLVED IN EXPORT TRANSACTION: Step 1 In the case of first time exporters importers,they need to apply to the Director Generalof Foreign Trade (DGFT) regional office for getting Importer-

Exporter Code(IEC) Number. Step 2 The exporter has to register with the concerned export promotion

council in order to obtain various permissible benefits given by the government. ,they need to get registered with

sales taxoffice, and even Export Credit Guarantee Corporation. Step 3 The exporter can now go in forprocuring orders, by first sending a sample, if required. The importer sends a purchase order once both exporter

and importer have agreed upon the terms and conditions of the contract like pricing, documents, freight

charges, currency etc. Step 4 With export order in hand, the exporter starts manufacturing goods or buyingthem from other manufacturers. Step 5 The exporter makes arrangements for quality control and obtains a

certificate confirmingthe quality of the goods from inspector of quality control. Step 6 Exportables are then

dispatched to ports/airports for transit. Step 7 The export firm has to apply to an insurance company formarine/air insurance cover.(The exporter asks the importer to take marine/ air insurance under cost and freight ,

free on board etc., terms of contract.) Step 8 The exportercontacts the clearing and forwarding agent (C & F)for storing the goods in warehouses. A document called Shipping Bill, required for allowing shipment by

Customs Authority is presented by the forwarding agent. Step 9 Once the goods are loaded into the ship ,a

receipt called Mates Receipt is issued bythe captain to the ship superintendent of the port. Step 10 The

superintendent calculates port charges and handover to the exporter /C&F agent. Step 11 After making theport payments , the C&F agent or exporter gets the Bills of Lading or Airway Bill from the official agentof the

shipping company or the airline Step 12


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The exporterapplies to the relevant Chamber of Commerce for obtaining Certificate of Origin, stating that the

goods originated from India. Step 13 The exporter sends a set of documents to the importers, stating the date

of shipment ,name of vessel ,etc. Step 14 Within 21 days after shipment the exporter must present all the

documents at his bankwhich scrutinizes these documents against the original letter of credit /purchase order.

Step 15 The exporters bank sends these documents to the importers bank which should make the payment

on of before the due date. EXPORT IMPORT DOCUMENTATION Proforma Invoice Proforma

Invoice, as the name suggests ,is a proforma of the invoice. It is prepared by an exporter and sent to the

importer for necessary acceptance. It suggests to a buyer what the actual invoice would look like and is sent tohim when he is ready to purchase the goods. Packing List This statement gives the packing details of goods

in a prescribed format. It is a very useful document for customs at the time of examination and for warehousekeeper of the buyer to maintain a record of inventory and to effect delivery. Commercial Invoice An invoice

is very important as it contains the names of the exporter, importer, and the consignee, and the description ofgoods. It has to be signed by the exporter. Other documents are prepared by deriving information from the

invoice. It is required to be presented before different authorities for different purposes. Certificate of OriginThis certificate issued by the local Chamber of Commerce indicates that the goods, which are being exported,

are actually manufactured in a specific country mentioned therein. It is sent by the exporter to the importerand is useful for the clearance of the goods from the customs authority of the importing country. Generalized

System of PreferenceCertificate of Origin


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It indicates that the goods being exported have originated/ manufactured in a particular country . country and

is mainly useful for taking advantage of a preferential duty concession ,if available. It is issued bygovernment-authorized agencies like The Directorate General of Foreign Trade and its regional offices,

Development Commissioners, Export Promotion Councils etc. Shipping Bill/Bill of Entry It is a requisitefor seeking the permission of customs to export goods .It contains a description of export goods by sea/air. It

contains a description of export goods, number and kind of packages, shipping marks, and number numbers,value of goods, the name of the vessel, the country of destination ,etc. On the other hand, importers have to

submit copies of document called Bill of Entry for customs clearance.Later, a copy has to be given to the bank

for verification. ARE-1 Form This form is an application for the removal of excisable goods from the

factory premises for export purposes. The ARE-1 form has multiple copies which are distributed to differentauthorities, including Customs, Range office of Excise, Refund office of Excise , etc. Exchange Declaration

Form (GR/SDF Form) The RBI has prescribed has prescribed a GR form (SDF) , a PP form, and SOFTEXforms to declare the export transactions. The GR form contains :

a)Name and address of the exporter and description of goods.

b)Name and address of the authorized dealer through whom proceeds of the exports have been or will berealized.

c)Details of commission and discount due to foreign agent or buyer.

d)The full export value, giving break up of FOB, Freight, Insurance, Discount , and Commission ,etc.

Bills of Exchange It is an instrument in writing, containing an order ,signed by the maker , directing acertain person to pay a certain sum of money only to the order of a person to the bearer of the instrument. It is

commonly known as a draft. Inspection Certificate It is required by some importers and countries in orderto get the specifications of the goods shipped attested. The attestation is usually performed by a government

agency or by independent testing organizations. Bill of Lading


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This document is issued by the shipping company acknowledging the receipt of the goods mentioned in the

bill, for shipment on board of the vessel. The B/L is the legal document to be referred in case of any disputeover the shipment. It contains :

.The shipping companys name and address

.The consignees name and address

.The port of loading and port of discharge

.Shipping marks and particulars

.Number of packages and the goods

.Gross weight and net weight

.Freight details and name of the vessel

.Signature of the shipping companys agent

Airway Bill This receipt issued by an airlines company or its agent for carriage of goods is a contractbetween the owner of the goods and the carrier. It should indicate freight pre-paid or freight to collect. The

first three digits of the Airway Bill Number represents the code, which identifies the carrier. Insurance

Certificate This document ,obtained from the freight forwarder , is used to assure the consignee that

insurance will cover the loss or damage to the cargo during transit (marine/air insurance). Consular InvoiceThis invoice is needed to be submitted for certification to the embassy of the country concerned .Its main

purpose is to enable the importers country to collect accurate and authenticated information about the value,volume, quantity, source etc. of the import for assessing import duties and for statistical purposes. It helps the

importer to get goods cleared through customs without any undue delay. AAYAAT- NIRYAAT FORMSub Section No Subject

I Importer Exporter Code Number

(IEC)

II Import License for Restricted Items

IIA Import Certificate under Indo - US

Memorandum

III Export License for Restricted Items

IIIA Export License for SCOMET ItemsIV Star Export House Certification

V Advance Authorization / Duty FreeReplenishment Certificate

VA Gem Replenishment Authorization

VB Diamond Imprest Authorization

VC DEPB

VD Duty Free Import Authorization

(DFIA)

VI EPCG Authorization

VII Served from India

VIII Vishesh Krishi And Gram UdyogYojana (VKGUY)

IX Target Plus Scheme

X Claiming Duty Drawback on All

Industry Rates/Fixation of Drawback

Rates/Refund of Terminal Excise Duty

XA Focus Market Scheme

XB Focus Product Scheme

XI Enhancement in CIF/FOB Value or

Revalidation or EO extension of

Authorization

XII Fixation/Modification of StandardInput Output Norms (SION)
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XIII Fixation of DEPB Rates/ Fuel Rates

XIV Redemption of Advance Authorization

XV Statement of Export/Redemption of

EPCG Authorization

XVI EO Refixation under EPCG Scheme

XVII Clubbing of AuthorizationsXVIII Deleted

XIX Refund of Application Fee

For Importer Exporter Code Number (IEC) GUIDELINES FOR APPLICANTS1. Two copies of the application must be submitted unless otherwise mentioned.

2. Each individual page of the application has to be signed by the applicant.

3. a. Part 1 & Part 4 has to be filled in by all applicants. In case of applications submittedelectronically, no hard copies of Part 1 may be submitted. However in cases where applications aresubmitted otherwise, hard copy of Part 1 has to be submitted.

b. Only relevant portions of Part 2 need to be filled in.4. Application must be accompanied by documents as per details given below:

I. For Importer Exporter Code Number (IEC)1. Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee interms of Appendix 21B.
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2. Certificate from the Banker of the applicant firm in the format given in Appendix 18A.3. Self certified copy of Permanent Account Number (PAN) issued by Income Tax Authorities.4. Deleted5. Two copies of passport size photographs of the applicant duly attested by the Banker of theapplicant.

For Import Licence for Restricted Items GUIDELINES FOR APPLICANTS5. Two copies of the application must be submitted unless otherwise mentioned.




II. For Import Licence for Restricted Items1. Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee in

terms of Appendix 21B.2. Self certified copy of Proforma Invoice from foreign supplier showing CIF value of the goods.3. Self certified copy of Registration Certificate issued by concerned authority.4. Self certified copy of the recommendation letter by the concerned authority.


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5. In case of import of gift, Donor's letter in Original.6. In case of import of Ammunition, a certificate from the Chartered Accountant/Cost and Works

Accountant/Company Secretary showing sales turnover of ammunition (indigenous and imported)during the preceding three licensing years.

For Import Certificate under Indo US Memorandum GUIDELINES FOR APPLICANTS9. Two copies of the application must be submitted unless otherwise mentioned.



b. Only relevant portions of Part 2 need to be filled in.12. Application must be accompanied by documents as per details given below :

II A. For Import Certificate under Indo US Memorandum1. Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee interms of Appendix 21B.

2. Self certified copy of letter from US supplier in support of request for Import Certificate.


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For Export Licence for Restricted Items GUIDELINES FOR APPLICANTS13. Two copies of the application must be submitted unless otherwise mentioned.




III. For Export Licence for Restricted Items1. Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee interms of Appendix 21B.2. Self certified copy of Export Order.

For Export Licence for SCOMET Items GUIDELINES FOR APPLICANTS17. Two copies of the application must be submitted unless otherwise mentioned.


19. a. Part 1 & Part 4 has to be filled in by all applicants. In case of applications submittedelectronically, no hard copies of Part 1 may be submitted.


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However in cases where applications are submitted otherwise, hard copy of Part 1 has to besubmitted.

b. Only relevant portions of Part 2 need to be filled in.20.Application must be accompanied by documents as per details given below:

III A. For Export Licence for SCOMET Items1. Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee interms of Appendix 21B.2. For Export of Special Chemicals in Categories 1B and 1C of Schedule 2 Appendix 3 of ITC(HS) Classification of Export & Import items:a. Self certified copy of Export Order.b. End User certificate indicating the end product for which the item of export will be used by enduser in the format given in Appendix 36.3. For Export of all other category items of Schedule 2 Appendix 3 of ITC (HS) Classificationof Export & Import items except those given in serial no 2 above :a. Self certified copy of Export Order.

b. End User certificate indicating the end product and/or end purpose for which the item of exportwill be used by end user in the format given in Appendix 36.c. Technical Specifications of the items to be exported (not exceeding one page for each item).d. Self certified copy of Bill of Lading for items exported earlier under a Licence as per serial no. 3 ofPart B of sub section III A.

For Star Export House CertificationGUIDELINES FOR APPLICANTS


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21. Two copies of the application must be submitted unless otherwise mentioned.




IV. For Star Export House Certification1. Self certified copy of valid RCMC.

2. Statement of exports made in the preceding three licensing years and/or current licensing yearduly certified by a Chartered Accountant/Cost and Works Accountant in the format given in Appendix26.

3. Deleted.

For Advance Authorisation /DFRC applications GUIDELINES FOR APPLICANTS25. Two copies of the application must be submitted unless otherwise mentioned.




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V. For Advance Authorisation/DFRC applications

1. Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee interms of Appendix 21B.

2. Additional documents required in case of issue of Advance Authorisation for AnnualRequirements:a. Statement of exports made in the preceding licensing year duly certified by a Chartered

Accountant/Cost and Works Accountant in the format given in Appendix 26. b. Self certified copy ofthe manufacturing licence of the applicant firm or his supporting manufacturer.3. Additional documents required in case of issue of DFRC:a. In case of physical exportsi. EP copy of the Shipping Bill or Bill of Export (only in case of exports through notified land Customsunder paragraph 4.19) ii. Bank Certificate of Exports and Realisation as given in Appendix 22A or

Foreign Inward Remittance Certificate (FIRC) in the case of direct negotiation of documents orAppendix 22D in the case of offsetting of export proceeds with approval of RBI. In case of FIRC, adeclaration from the exporter that the remittance is in respect of Shipping Bill(s) No ____________dtd _________ shall also be furnished. iii. Statement of exports/supplies giving separately eachShipping Bill number/Bill of export number and date, FOB/ FOR value in Indian rupees as perShipping Bill/ Bill of export and description of the resultant product.b. In case of deemed exports


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i. Copy of the invoice duly signed by the unit receiving the material and their jurisdictional exciseauthorities certifying the item of supply, its quantity, value and date of such supply. However incaseof supply of items, which are non-excisable product(s), a project authority certificate (PAC) certifyingquantity, value and date of such supply would be acceptable in lieu of excise certification. Notwithstanding the above, in respect of supplies to EOU, a copy of CT 3 / ARE-3 duly signed by the

jurisdictional excise authorities certifying the item of supply, its quantity, value and date of suchsupply shall be furnished. ii. Payment certificates from the project authority as per Appendix-22C orpayment certificate or bank certificate of payment for domestic supplies as per Appendix 22B whichever is applicable. iii. Statement of supplies giving separately each supply invoice number and date,FOR value in Indian rupees as per invoice and description of the resultant product. iv. Invalidationletter(s) incase of supplies to an advance Authorisation or DFRC holder. 4. In cases where importof fuel has been sought for the grant of Advance Authorisation / Advance Authorisation forAnnual Requirements/ DFRC (excluding Advance Authorisation applications for ad-hoc norms andthose under Para 4.7 of Handbook)a. Self certified copy of the permission issued to the manufacturer exporter by the competentauthority (concerned State Electricity Board or Power Corporation or Regulatory Commission of theState) under Section 44 of the Electricity (Supply) Act, 1948 for the installation of captive powerplant based on the specified fuel unless the permission is specifically waived by the State Electricity

Board; and


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b. Self certified copy of the letter intimating the date of commissioning of the captive power plantfrom the concerned authority which issued the permission letter is to be submitted. Note: The importof only such fuel(s) shall be allowed which have/ has been specified in the said permission.5. Additional documents required in case of supplies under deemed export/intermediatesupplies under Advance Authorisation Scheme:a. Invalidation letter in case of supplies to

i. an EPCG Authorisation holder; ii. an Advance Authorisation holder; b. Project Authority certificatein case of supplies other than (a) (i) & (ii) above and to EOU/ EHTP/ STP/BTP units; 6. Additionaldocuments required in case of issue of Advance Authorisation under Para 4.7 of Handbook

a. Information as per Appendix-11A.

b. 1. Technical Details of the export product as per the details given in Appendix 332. Chartered Engineer certificate certifying the import requirements of raw materials in the formatgiven in Appendix 32B3. Production and Consumption data of the manufacturer/supporting manufacturer of the precedingthree licensing years, duly certified by the Chartered accountant/ Cost & Works Accountant/Jurisdictional Excise Authority.


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For GEM REP applications GUIDELINES FOR APPLICANTS29. Two copies of the application must be submitted unless otherwise mentioned.




V A. For GEM REP applications1. Bank Receipt (in duplicate)/Demand Draft evidencing payment of application fee in terms of

Appendix 21B.

2. Bank certificate of export and realisation in the format given in Appendix 22A evidencingrealisation of exports proceeds/sales proceeds.

3. Export Promotion (EP) copy of Shipping Bill(s) in Original. (Photocopy of the EP copy of ShippingBill duly endorsed may be returned for utilization/re-import purposes when the exports are made onconsignment basis).

4. Customs attested invoice.

5. In case of application for Replenishment Authorisation under paragraph 4A.28 of this Handbook,an applicant will be required to submit documents as given at S.No.1 above and Statement ofExports made during the preceding licensing year duly certified by Chartered Accountant/Cost &Works Accountant in the format given in Appendix 26.

For Diamond Imprest applications


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GUIDELINES FOR APPLICANTS33. Two copies of the application must be submitted unless otherwise mentioned.




V B. For Diamond Imprest applications1. Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee interms of Appendix 21B.2. Self certified copy of valid RCMC.

3. Self certified copy of Export Order.

4. Statement of exports of cut and polished diamonds made during the preceding three licensingyears duly certified by Chartered Accountant/Cost & Works Accountant in the format given in

Appendix 26. The value of exports made towards fulfillment of export obligation under DiamondImprest Authorisation shall be shown separately.

For DEPB applications GUIDELINES FOR APPLICANTS37. Two copies of the application must be submitted unless otherwise mentioned.



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V C. For DEPB applications1. Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee interms of Appendix 21B.2. Export Promotion (EP) copy of Shipping Bill(s). In case of exports through notified land Customsunder paragraph 4.40, Bill of Export may be accepted in lieu of Shipping Bill. 3. Bank Certificate ofExports and Realisation as given in Appendix 22A or Foreign Inward Remittance Certificate (FIRC)in the case of direct negotiation of documents or Appendix 22 D in the case of offsetting of exportproceeds with the approval of RBI. In case of FIRC, a declaration from the exporter that theremittance is in respect of Shipping Bill(s) No ____________ dated _________ shall also befurnished For Duty Free Import Authorisation applications [ To be notified later ]


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For EPCG Authorisation applicationsGUIDELINES FOR APPLICANTS41. Two copies of the application must be submitted unless otherwise mentioned.




VI. For EPCG Authorisation applications

1. Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee interms of Appendix 21B.

2. Self certified copy of Drug Manufacturing License in case of export of Pharmaceutical product orself certified copy of IEM/SSI Registration Number in case of other products or a self certified copyof Service Tax Registration in case of Service Providers.3. Certificate from a Chartered Engineer in the format given in Appendix 32A certifying:a. the end use/nexus of machinery sought for import under EPCG Scheme in the preproduction/production/post production activity of the exported goods/services (explaining the enduse of machinery in detail); and/orb. the essentiality of spare parts sought for import and its required quantity for existing machinerymanufacturing the goods to be exported/ machinery sought for import; and/or


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c. complete usage of equipments/goods sought for import under the EPCG Scheme for supply ofservice to overseas customers/ service consumers of any other country in India to earn free foreignexchange/supply of service in India relating to export paid in free foreign exchange.4. Statement of exports made/services rendered by the applicant firm in respect of the same/similarexport product/services rendered during the preceding three licensing years duly certified by aChartered Accountant/Cost and Works Accountant in the format given in Appendix 26.5. In case of import of spares for existing plant and machinery, a list of plant/machinery alreadyinstalled in the factory/premises of the applicant firm/supporting manufacturer for which the sparesare required, duly certified by a Chartered Engineer or jurisdictional Central Excise authorities.6. In case of EPCG applications made by EOU/SEZ units, a self certified copy of the `No ObjectionCertificate from the Development Commissioner concerned showing the details of the capital goodsimported/indigenously procured by the applicant firm, its value at the time of import/sourcing and thedepreciated value for the purpose of assessment of duty under the Scheme is to be submitted.

Note: In case of Service Providers, who are not registered with Service Tax authorities (and adeclaration in this regard has been submitted at Serial no. 13 (f) of Part 4 of the application), aregistration certificate from FIEO is to be submitted. In such cases, address of the jurisdictionalCentral Excise Authority under whom the proposed CG is to be installed may not be insisted upon.

7. Copy of previous EPCG Authorisation (in case application is made under EPCG TechnologicalUpgradation Scheme).


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For Served from India Scheme applications GUIDELINES FOR APPLICANTS45. Two copies of the application must be submitted unless otherwise mentioned.




VII. For Served from India Scheme applications1. Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee interms of Appendix 21B.2. Chartered Accountant/Cost and Works Accountant certificate in the format given in Appendix 26.3. Self certified copy of Service Tax Registration (in cases where Service provider is registered withService tax authorities).

For Vishesh Krishi And Gram Udyog Yojana applications

GUIDELINES FOR APPLICANTS


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VIII. For Vishesh Krishi And Gram Udyog Yojana applications1. Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee interms of Appendix 21B.2. Export promotion (EP) copy of Shipping Bill(s). In case of exports through land Customs, Bill ofExport may be accepted in lieu of Shipping Bill. 3. Bank Certificate of Exports and Realisation asgiven in Appendix 22A or Foreign Inward Remittance Certificate (FIRC) in the case of directnegotiation of documents or Appendix 22D in the case of offsetting of export proceeds with the

approval of RBI. In case of FIRC, a declaration from the exporter that the remittance is in respect ofShipping Bill(s) No ____________ dtd _________ shall also be furnished.Note: In cases where original EP copy of Shipping Bill(s)/ Bill of export and/or Bank RealisationCertificate has been submitted for claiming benefits under any other scheme (where everapplicable), the application shall be accompanied by a self attested photocopy(s) of EP copy ofShipping Bill(s) and/or Bank Realisation Certificate. In such cases, the applicant shall also quoteReference no./ File no. of the concerned Regional Authority where the original EP copy of ShippingBill(s) and /or BRC have been submitted.


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For Target Plus Scheme applications[TO BE NOTIFIED LATER]For Duty Drawback on All Industry Rates/Fixation of Drawback Rates/Refund of TerminalExcise Duty GUIDELINES FOR APPLICANTS53. Two copies of the application must be submitted unless otherwise mentioned.




X. For Duty Drawback on All Industry Rates/Fixation of Drawback Rates/Refund of TerminalExcise Duty1. Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee interms of Appendix 21B.

2. In case of Refund of Terminal Excise Duty/Duty Drawback


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a. Supply invoices certified by Project Authority or self certified or excise attested invoices. In caseof 100% EOUs/STP/EHTP units, a complete AR-3A/ supply invoice certified by the bond officer is tobe furnished. b. Payment certificate issued by the Project Authority as per Appendix 22C. For supplyto EOU units the certificate to be given regarding receipt of payment through normal bankingchannel in the form given in Appendix- 22B. However, in respect of supplies under paragraph 8.2(d), (e), (f), (g) and (j), wherever eligible for refund of TED, if the applicant is not able to furnishpayment certificate, he may alternatively furnish the copies of the excise invoices showing the

receipt of the material by the Project Authority duly countersigned by the authorised person for thispurpose as given in note (3) of Appendix27, in lieu of payment certificate. In such cases, theapplicant shall furnish the copies of the excise invoices showing the receipt of the material by theProject authority duly countersigned by the authorised person for this purpose as given in note (3) of

Appendix-27 in lieu of payment certificate. c. Photocopy of complete A.R.O./Back to Back LC d.Photocopy of the purchase order/L.O.I/contract (self certified). e. Original input stage Invoices withcorresponding ER-1/ER-3 duly certified by Excise authorities or self certified invoice showing theTerminal Excise Duty paid. f. In respect of supplies under paragraph 8.2(d), (e) (f) (g) and (j), theapplicant shall furnish a copy of the project authority certificate as given in Appendix-27. 3.Additional documents to be submitted wherever brand rate of duty drawback is beingclaimed: a. DBK I duly certified by a Chartered Engineer in the format given in Appendix


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b. DBK II, IIA, III & III-A, duly certified by a Chartered Accountant along with self certified non-availment of CENVAT credit c. Photocopies of Bill of Entries along with relevant Import Invoices. d.Original input invoices with corresponding ER-1/ER-3 duly certified Central excise authorities or self-certified invoices showing payments of excise duty in support of the details shown in DBK-III andDBK-IIIA in the format given in Appendix Note: In case of public sector undertaking, the DBKstatements may be signed/ certified by the Head of Production and Head of Finance department.For Focus Market Scheme [TO BE NOTIFIED LATER] For Focus Product Scheme [TOBE NOTIFIED LATER]For Enhancement in CIF/FOB Value or Revalidation or EO extension of AuthorisationGUIDELINES FOR APPLICANTS57. Two copies of the application must be submitted unless otherwise mentioned.


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XI. For Enhancement in CIF/FOB Value or Revalidation or EO extension of Authorisation

1. Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee interms of Appendix 21B or otherwise as per Policy/Procedures.2.Authorisation in Original

For Fixation/Modification of Standard Input Output Norms (SION) GUIDELINES FORAPPLICANTS61. Two copies of the application must be submitted unless otherwise mentioned.




XII. For Fixation/Modification of Standard Input Output Norms (SION)


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1. Technical Details of the export product as per the details given in Appendix 33

2. Chartered Engineer certificate certifying the import requirements of raw materials in the formatgiven in Appendix 32B3. Production and Consumption data of the manufacturer/supporting manufacturer of the precedingthree licensing years as given in serial no 3 of sub section XII, duly certified by the Chartered

accountant/ Cost & Works Accountant/ Jurisdictional Excise Authority.For Fixation of DEPB Rates/Fuel rates GUIDELINES FOR APPLICANTS





XIII. For Fixation of DEPB Rates/Fuel rates1. In support of data furnished at serial no. 3, 4 and 5 of sub section XIII, minimum 5 ShippingBills /Bills of Entry (self certified copies) should be submitted for each item of export/ import duringthe past one year. This may however be restricted to two Shipping Bills/Bills of Entry/per month forexports/ imports made during the past one year. Alternatively in lieu of the Bills of Entry, the firm maysubmit copies of


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Customs data for imports containing the name of the raw materials, quantity, CIF value, name of theimporters, port of import etc.

2. International price of items of import as obtained from international journals/ magazines are to besubmitted only in support of actual imports as given in serial no 3 and 5 of sub section XIII.

3. If the applicant has insufficient data on the items of import/export, he may also submit data anddocuments of other exporters of the same export product.

4. 5 copies of the application should be submitted. However, only two copies of the supportingdocuments viz. relevant Shipping Bills/ Bills of Entry is to be submitted in support of all the data asfurnished by the applicant.

5.A copy of the application and supporting documents should simultaneously be submitted to theconcerned Export Promotion Council/Commodity Board.

6. Data sheet as per Appendix-11B

7. In case of application for fixation of fuel rate, self certified copy of permission letter issued by thecompetent authority under Section 44 of the Electricity Supply (Act), 1948 for installation of CaptivePower Plant stipulating among other things, the specific fuel to be used by such plant.

Note: The DEPB rate shall be fixed only for those products for which Standard Input Output Normshave been notified. In case of an export product for which Standard Input Output Norms is not fixed,the applicant has to first apply for fixation of SION. For Redemption of Advance AuthorisationGUIDELINES FOR APPLICANTS69. Two copies of the application must be submitted unless otherwise mentioned.



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XIV. For Redemption of Advance Authorisation a. For physical exports: 1. Bank Certificate ofExports and Realisation in the form given at Appendix 22A or Foreign Inward Remittance Certificate(FIRC) in the case of direct negotiation of documents or Appendix 22D in case of offsetting ofexport proceeds. However, realisation of export proceeds shall not be insisted if the shipments aremade against confirmed irrevocable letter of credit or bill of exchange is unconditionally Avalised/Co- Accepted/ Guaranteed by a bank and the same is confirmed by the exporters bank and certifiedby the bank in column 14/15 of Appendix 22A. 2. EP copy of the shipping bill(s) containing details ofshipment effected or bill of export in case of export to SEZ 3. A statement of exports giving detailsof shipping bill wise exports indicating the shipping bill number, date, FOB value as per shipping billand description of export product 4. A statement of imports indicating bill of entry wise item of

imports, quantity of imports and its CIF value. b. For deemed exports1. A copy of the invoice or a statement of invoices duly signed by the unit receiving the material andtheir jurisdictional excise authorities


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certifying the item of supply, its quantity, value and date of such supply. However in case of supply ofitems which are non excisable or supply of excisable items to a unit producing non excisableproduct(s), a project authority certificate (PAC) certifying quantity, value and date of supply would beacceptable in lieu of excise certification. However, in respect of supplies to EOU/EHTP/ STP/ BTP, acopy of CT-3/ARE-3 duly signed by the jurisdictional excise authorities certifying the item of supply,its quantity, value and date of such supply can be furnished in lieu of the excise attested invoice (s)or statement of invoices as given above. 2. Payment certificate from the project authority in the form

given in Appendix-22C. In the case of Advance Authorisation for Intermediate Supplies/ deemedexports, supplies to the EOUs/ EHTPs/STPs/ BTPs, documentary evidence from the banksubstantiating the realisation of proceeds from the Authorisation holder or EOUs/EHTPs/ STPs/BTPs, as the case may be, through the normal banking channel, shall be furnished in the form givenat Appendix 22B. However realisation of proceeds shall not be insisted upon if the shipments aremade against confirmed irrevocable inland letter of credit or inland bill of exchange is unconditionally

Avalised/ Co- Accepted/ Guaranteed by a bank and the same is confirmed by the exporters bankand certified by the bank in column 5/6/7 of Appendix 22B 3. A statement of supplies giving detailsof supply invoices and indicating the invoice number, date, FOR value as per invoices anddescription of product 4. A statement of imports indicating bill of entry wise item of imports, quantityof imports and its CIF value Statement of Export/Redemption of EPCG Authorisation


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GUIDELINES FOR APPLICANTS73. Two copies of the application must be submitted unless otherwise mentioned.




XV. Statement of Export/Redemption of EPCG Authorisation1. a. For Physical Exports:1. Consolidated statement of exports made or individual statements (bank/authorized dealer wise) insub section XV duly certified by a Chartered Accountant as per format given in Appendix 26 andbank evidencing exports and realisation in freely convertible. However, in case of exports madeunder an irrevocable letter of credit or a bill of exchange is unconditionally Avalised/ Co-

Accepted/Guaranteed by a bank and the same is confirmed by the exporters bank, realization of

export proceeds would not be insisted upon provided the final receipts are in free foreign exchangeanda confirmation is given by the Bank in this regard.b. For Deemed Exports:1. Copy of ARO/Back to Back Inland letter of Credit or Advance Authorisation for IntermediateSupplies or Supply invoices or CT 3 / ARE 3 duly certified by the Bond Office of EOU concernedshowing that supplies have been received.2. Evidence of having received the payment through normal banking channel in the form given in

Appendix 22B or a self


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certified copy of payment certificate issued by the Project Authority concerned in the form given inAppendix-22C.c. For Services rendered:1. Consolidated statement or individual statements (bank/authorised dealer wise) of servicesrendered as given in sub section XV duly certified by a Chartered Accountant as per format given in

Appendix 26 and bank/authorised dealer evidencing foreign exchange earning received throughnormal banking channel.

2. Copy of Authorisation showing the date of clearance of the first consignment3. Customs purpose copy of EPCG Authorisation4.At the time of redemption, the Authorisation holder shall also submit certificate from theIndependent Chartered Engineer confirming the use of spares so imported under the Scheme in theinstalled capital goods on the basis of stock & consumption register maintained by Authorisationholder.For EO Refixation under EPCG Authorisation GUIDELINES FOR APPLICANTS



79. a. Part 1 & Part 4 has to be filled in by all applicants. In case of applications submitted

electronically, no hard copies of Part 1 may be submitted. However in cases where applications aresubmitted otherwise, hard copy of Part 1 has to be submitted.


XVI. For EO Refixation under EPCG Authorisation


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1. EPCG Authorisation in original.For Clubbing of Authorisations GUIDELINES FOR APPLICANTS81. Two copies of the application must be submitted unless otherwise mentioned.



b. Only relevant portions of Part 3 need to be filled in.

c. Clubbing of Advance Authorisation with Advance Authorisation for annual requirement notpermitted.

84. Application must be accompanied by documents as per details given below :

XVII. For Clubbing of Authorisations

1.Advance Authorisation (s) in original2.Advance Authorisation(s) for annual requirement in original3. EPCG Authorisation (s) in originalStatement of Imports made under Served from India Scheme/ Target Plus Scheme

DELETED For Refund of Application FeeGUIDELINES FOR APPLICANTS


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XIX. For Refund of Application Fee 1. Copy of Bank Receipt/Demand Draft against whichthe refund is being claimed PART 1 Note: Please state Not Applicable wherever theinformation/data is not applicable to you.1. IEC Detailsi. IEC Numberii. Date of Issueiii. Issuing Authority

2. Applicant Firm Detailsi. Name

ii. Address (Registered Office in case of Companies and Head Office in case ofOthers)iii. Address of all Branches/Divisions/Units/Factories located in India & abroad(attach extra sheet if required)iv. Telephonev. Email address (for correspondence with DGFT)

3. Details of Proprietor/Partners/Directors/Karta/Trustee of the applicant firm(attach extra sheet if required)i. Nameii. Father's Nameiii. Residential Addressiv. Telephone

4. Nature of Concern (please tick)( )i. Government Undertakingii. Public Limited Companyiii. Private Limited Companyiv. Proprietorshipv. Partnershipvi. Others

5. Type of Exporter (please tick)( )i. Merchant Exporter

ii. Manufacturer Exporteriii. Service Provider


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iv. Others (please specify)v. Merchant cum Manufacturer

6. Industrial Registration Details

i. SSI/IEM/LOI or IL Registration Numberii. Date of Issueiii. Issuing Authorityiv. Products for which registered7. Service Tax Registration Details (in case of Service providers)i. Service Tax Registration Numberii. Issuing Authorityiii. Services for which registered

8. RCMC Detailsi. RCMC Number

ii. Date of Issueiii. Issuing Authorityiv. Valid uptov. Products for which registered

9. Status House Detailsi. One/Two/Three/Four/Five Starii. Certificate Numberiii. Date of Issueiv. Issuing Authority

v. Valid Upto

10. PAN Detailsi. PAN Numberiii. Issuing Authority

11. Excise Detailsi. Excise Registration Numberii. Issuing Authority

12. VAT Details

i. VAT Registration Numberii. Issuing Authority

13. Turnover Details for the preceding three licensing years

FYAnnual DomesticTurnover (RsLakhs)

Annual ExportTurnover (RsLakhs)


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PART 21. IEC Number

2. Applicant Details

i. Nameii. Address

3. Application for (please tick the category for which the application is being made) :( )I. Importer Exporter Code Number (IEC) II. Import Licence for Restricted ItemsIIA. Import Certificate under Indo - US MemorandumIII. Export Licence for Restricted ItemsIIIA. Export Licence for SCOMET ItemsIV. Star Export House Certification

V. Advance Authorisation / DFRCVA. Gem Replenishment AuthorisationVB. Diamond Imprest AuthorisationVC. DEPBVD. Duty Free Import AuthorisationVI. EPCG Authorisation

VII. Served from IndiaVIII. Vishesh Krishi And Gram UdyogYojana (VKGUY)IX. Target Plus Scheme

X. Claiming Duty Drawback on AllIndustry Rates/Fixation of DrawbackRates/Refund of Terminal Excise DutyXA. Focus Market SchemeXB. Focus Product Scheme

4. Application Submission Details (in case of electronically submittedapplications)i. ECOM Reference Numberii. Date of Submission on Serveriii. Submitted to which RegionalAuthorityiv. File Numberv. Date of Issue

5. Application Fee DetailsAmount (Rs)Demand Draft/Bank Receipt/Electronic Fund Transfer NoDate of IssueName of the Bank on which drawnBank Branch on which drawn

Note; 1. Only one category of application may be made in the Form. 2. In case ofapplication for issue of IEC number, information at Serial No 1 may be left blank.


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SUB SECTION I (For Issue/Modification of Import Export Code Number)

Affix passport size photograph


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1. Application for (please tick whichever is applicable) :( )i. Issue of Importer Exporter Code Number (IEC)ii. Modification of Importer Exporter Code Number(IEC)

2. Bank Account Detailsi. Name of the Bankii. Address of the Bankiii. Type of Bank Accountiv. Bank Account Numberv. Year of opening Bank Account

3. In case of NRI interest/holding with repatriation benefits in thefirm/company, please furnish

i. RBI Approval Numberii. RBI Approval Date

4.

a. In case of Proprietorship firms, please furnishi. Date of Birth of individualii. Number of IECs held along with their detailsb. In case of Companies, please furnishi. Date of incorporationc. In case of others

i. Date of formation

5. In case the application is made for modification in existing IEC, pleasefurnishi. Existing IEC Numberii. Nature of Modification requirediii. Details of Modification required


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PART 4DECLARATION/UNDERTAKING

1. I/We hereby declare that the particulars and the statements made in this application are trueand correct to the best of my/our knowledge and belief and nothing has been concealed or heldthere from.

2. I/We fully understand that any information furnished in the application if found incorrect or falsewill render me/us liable for any penal action or other consequences as may be prescribed in law orotherwise warranted.3. I/We undertake to abide by the provisions of the Foreign Trade (Development and Regulation)

Act, 1992, the Rules and Orders framed there under, the Foreign Trade Policy, the Handbook ofProcedures and the ITC(HS) Classification of Export & Import Items.4.a. I/We hereby certify that the firm/company for whom the application has been made has not beenpenalized under the Customs Act, Excise Act, Foreign Trade (Development & Regulation) Act 1992and FERA/FEMAb. I/We hereby certify that none of the Proprietor/ Partner(s)/ Director(s)/Karta/Trustee of thefirm/company, as the case may be, is/are a Proprietor/Partner(s)/Director(s)/Karta/Trustee in any

other firm/Company which has come to the adverse notice of DGFT.c. I/We hereby certify that the Proprietor/Partner(s)/Director(s)/Karta/Trustee, as the case may be,of the firm/company is/are not associated as Proprietor/Partner(s)/Director(s)/Karta/Trustee in anyother firm/company which is in the caution list of RBI.d. I/We hereby certify that neither the Registered Office/Head Office of the firm/company nor any ofits Branch Office(s)/Unit(s)/Division(s) has been declared a defaulter and has otherwise been madeineligible for undertaking import/export under any of the provisions of the Policy.5. I/We hereby declare that I/We have not obtained nor applied for such benefits (including issuanceof an Importer Exporter Code Number) in the


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name of our Registered/Head Office or any of our Branch(s)/Unit(s)/Division(s) to any otherLicensing Authority.5A. I/ We hereby declare that I/we have perused the list of SCOMET items as contained in the

Appendix 3 to the Schedule 2 of the ITC (HS) Classifications of Export-Import Items, 2004-09 andthat the item(s) exported / proposed to be exported does not fall within this list and that I/ We agreeto abide by the provisions of the Policy for export of SCOMET items contained in the Foreign TradePolicy, Schedule 2 of ITC (HS) and the Handbook of Procedures (Vol.1), irrespective of the scheme

under which the item is exported / proposed to be exported (the underlined portion will be deleted incase an application for export license for SCOMET item is being filed).6. I/We solemnly declare that I/We have applied for / obtained a RCMC to the Export PromotionCouncil which pertains to our main line of business. In case we have applied to any other council,the application has been made within the purview of the provisions of Para 3.12 and Para 3.12.1 ofthe Handbook of Procedures (Vol 1).7. (applicable in case of IEC applications only)a.i) There is no non-resident interest in the firm/company and no non resident investment with orwithout repatriation benefits has been made in the firm/company; orii) There is non-resident interest in the firm/company and non resident investment without

repatriation benefits in the firm/company is held with the general/specific permission of RBI; oriii) There is non-resident interest in the firm/company and non-resident investment with repatriationbenefits in the firm/company is held with the specific permission of RBI. 18. I hereby certify that Iam authorised to verify and sign this declaration as per Paragraph 9.9 of the Policy.Signature of the Applicant PlaceName Date Designation Official Address Telephone Residential Address Email Address

15559717 Export Procedure

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