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(Affiliated To Ch. Charan Singh University, Meerut)

Academic Session

Submitted by:
Mayank Rastogi
External Supervisor: Internal Supervisor:
Mr.Pramod Thapliyal Ms.Divya Agnihotri
Sr.Manager-International Marketing Lecturer
Good Luck Steel Tubes Ltd. IMS-GZB
Good Luck House
Ambedkar Road,





Executive Summary

Objective of Study

Good Luck Tubes Ltd.

Group profile
Glst Strength




About of Infrastructure
Quality &Technology
International division

Export Procedure

Export Documentation




The basic approach in the project has been to describe the documentation involved in
exports in a lucid and easy-to-understand manner with the help of diagrammatic

The project has been divided into two sections:-

Section I: - Focus on Good Luck Steel Tubes Ltd.
Section II: - Identifies the steps an exporter should take at the pre- shipment stage. This
section revolves around documentation.

With the deep sense of gratitude, I wish to place on record my profound thanks to all those
who supported and encouraged me to come out with this project work successfully.

I am highly obliged to MRS.LOVY SARIKWAL (Chairperson of MIB) for timely

encouragement and supervision. I would also like to thank MISS.NEHA JAIN (Faculty)
for introducing me to the concepts of export documentation.

I express my sincere thanks to my project guide MS.DIVYA AGNIHOTRI valuable

guidance, time and continuous efforts for completion of project.

Last but not the least; I am very thankful to my family and my friends who continuously
support me during my project.

Mayank Rastogi
MIB III Semester
The project is an extension report on how the GLST makes its export, how the company
has been tackling the present tough situation, how it is cooping up by the allegations of
the quality of its products and how the company has been increasing its export. The report
begins with the introduction of the Good Luck Steel Tubes Ltd. and the description of
various types of product manufactured by Good Luck Steel Tubes Ltd.
The report also contains export procedure followed by the Good Luck Steel Tubes Ltd.
and the documentation involved in managing exports.

This project report is mainly based on:-

• Export Procedure.
• Export Documentation.
The study on export documents and procedure was conducted to know the various
documents to be prepared and file along with to know with whom you have to get
registered and what are the benefits that available to an exporter.

In today’s world of cutthroat fierce competition, it is very essential to not only exist but
also to excel in the market. Today’s market is enormously more complex. Hence forthy, to
survive in the market, the company not only needs to maximize its profit but also needs to
satisfy its customers and should try to build upon from there.

The objective of this project is to study the process of export documentation which plays a
vital role in international marketing by facilitating the smooth flow of goods and payment
these of across national boundaries and incentives given by the government to promote
India steel export.

 To gain experience in export trade.

 To acquire knowledge of documentation involved in export.
 To have hand on experience of real time job scenario
 To fulfill the partial requirement of academic curriculum of master of international

Good Luck Steel Tubes Ltd. is one of the most admired steel manufacturers and exporter
in India. Founded in 1987 with a great idea to build a strong relationship with the
customers, through commitment to excellence, spirit of innovation, team work and
dedication to ethics. By combining the technical expertise with deep understanding of
customer need, they have achieved a phenomenal growth in terms of sales and production.
This continued development has made Good Luck products a major force in the arena of
steel as well as contributing substantially to the nation’s economic and social
development. It manufacturers and exports Galvanized Steel in thickness starting from
0.14mm and a maximum width of 1000mm, at its state-of-art manufacturing unit
equipped with an installed capacity of 50,000 Metric Tonnes per annum. Good Luck Steel
Tubes is manufacturing with world-class characteristic, workmanship and reliability to
deliver complete satisfaction. Good Luck proudly delivers steel that withstands harshest
environment and the most rigorous conditions.


The state-of-art 4Hi, 1000mm. wide cold rolling mill is efficient to maintain close
thickness tolerance and flatness to meet demand from wide spectrum of manufacturer and
all O.E.M. requirements.


Good Luck’s products have earned a commendable reputation not only in India but also
abroad that enabled it to expand its horizon in over 60 countries like U.K., Latin America,
Singapore, Australia, South Africa, West Indies, Ethiopia, Ghana, Nigeria, Sri Lanka,
Oman etc. A decade long experience in export market with an international quality
product has helped GLST to build a strong and extensive base of satisfied customer all
over the world. All these achievements inspired GLST to work relentlessly to earn more
and more confidence of our valued customer. The mission at GLST is to make customers
proud of their choice.GLST’s products have earned the reputation of impeccable quality
and total reliability that has manage it to rope in an impressive list of clientele in Public
sector, Central or State Govt. & OEM’s.


Good Luck manufacturers &exports Galvanized &Black steel tubes/pipes, Scaffolding

tubes, hollow sections & casting pipes under the same roof since 1987. with a customer
base spread in 60 countries, Good Luck is one of India’s leading exporters of

Good Luck Group

 Good Luck Group is one of India's leading and fastest growing

business groups.

 With over 500 employees.

 Having multi location plants and units.
 Experience of more than two decades in the industry.
 Diversified business interests in the national and international market.
 Established and commenced production in 1986.
 With an objective to provide quality material to the national and international

 The journey from supplying black steel pipes to becoming one of the leading
manufacturers of Black and Galvanized Pipes & Tubes, Cold Rolled Steel &
Galvanized Sheets / Coils has been filled with accomplishments and accolades.

 The quality of our products and services are widely recognized.

Company Profile

Good Luck Industries

 ISO 9001: 2000 Company.

 Government of India Recognized Three Star Export House.
 Incepted in the year 1987.
 Leading Manufacturers of both Galvanized & Steel Pipes as per various National /
International Specifications.

 Capability to manufacture custom made Pipes /Structures /Poles /Towers etc., also.
 Also manufacturing Hollow Sections, Poles, Towers (Transmission /
Telecommunication), CR Coils and GP/GC Sheets.
 Production capacity of 1, 50,000 Tonnes Per Annum.
 Latest Technology, Plant & Machinery, and Testing Equipments blended with
vigilant Quality Assurance Department.
 Products regularly inspected by various Third Party inspection Agencies both from
National & International Sectors viz SGS, Bureau Veritas, Lloyds, QSS, Crown,

“Good Luck”, because of its skilled management is unison of Cost, Quality &

Today, “Good Luck” enjoys strong satisfied Customers base both within India and in
highly sensitive markets of countries like Belgium, Germany, Greece, France,
Netherlands, Sweden, UK, Dubai, Iraq, Kuwait, South Africa, Australia, New Zealand,
and U.S.A.etc.

It is at “Good Luck” where the Customers satisfaction is Paramount.

Business pursuits are driven by following:


 To excel in quality international business.

 To achieve and maintain a leading position as suppliers of
Steel pipes and services.
 To serve the national and international market in the field of Steel pipes.


 To be recognized internationally as best procurement partner.

Core Values

 Customer Loyalty.
 Customer Satisfaction.
 Commitment to Quality.
 Continuous Communication.

Ability to offer complete steel solutions

 In Pipes Largest range in thickness, variety and Finishes
 Able to offer various different sizes for industrial usage.

 GLST have assimilated the process technology, which enabled it to get important
breakthrough by in house R&D.
 Units ensuring uninterrupted supply to the customer.

Human Resources:
 Highly dedicated team at all levels.
 Continuous Training from Experts to keep up with the latest technology & trends.

Backward/sidewise integration:
 In House Formaldehyde plant.
 In House Paper printing facility.
 In House Plate polishing and matting facility.

Financial and commercial:

 Adequate internal resources to sustain growth.
 Enjoying high level of confidence with domestic and foreign suppliers.
 High rating by the financial institutions.

1. Growth

To ensure a steady growth in business so as to fulfill national expectations from “Good

Luck” and expand international business.

2. Profitability

To provide a reasonable and adequate return on capital employed, primarily through

improvements in operational efficiency, capacity utilization and productivity.

3. Image

To build up a high degree of customer confidence by sustaining international standards of

excellence in product quality, performance & services.

Pipe Division

With combined capacity of more than 1, 00,000 MT, Pipe Division manufactures all kind
of ERW Black Steel Pipes for various purposes.

• Steel Pipes manufactured as per ASTM specification.

• Capability exists for galvanizing pipes upto 24 feet in length and 12 inches in
• Manufactures galvanized hollow sections.
• Leading manufacturers of manipulated tubes.

Cold Rolled and Galvanized Sheets-Coils Division

This unit is engaged in manufacturing standard range of Galvanized Plain &

Corrugated Sheets/ Coils for wide range of applications. Cold Rolled Sheets/Coils
produced by GLST are widely used in various applications.

Coal Division
 Hindon Carrying Co. Corporation (P) Ltd. is the division of the Good
Luck Group
 Involved in the supply of Indian & Imported Coal/Coke of all types.

International Division

International Division is engaged in export of wide range of :

 Engineering products.
 Construction hardwares.
 Plants & machinery.



M.C.Garg Anil Kumar

Pushpa Garg

Anurag Agarwal


Kanak Lata

Rahul Goel

Vijendra Tyagi
Business Philosophy

GLST’s business is based on sound values that work for:

 Staff.
 Customers.
 Shareholders.
With these values, they aim to be India's leading export house. Our organization is
dedicated in putting the customers first by developing ideas and supplying products in
the closest possible partnership for creating mutual growth.

Future Outlook

With its customer focused approach, emphasis on quality products & services combined
with highly competent management to guide, Good Luck Group is all set to become
India's leading business house. The organization would continue looking forward to
expansion and continuous growth.


 Quality Assurance begins at the raw material stage itself.

 Material is inspected for chemical composition
 Tested for other parameters like mechanical properties, gauge
variation etc. for a total evaluation of the raw material to ascertain its
suitability for the intended end - use applications.
 At the surface - pickling operations, the material is checked for surface finish
before it’s is fed into the tube mills.
 At the tube mills, each product for the customer is processed according to the
norms sequenced by the process control engineers based on stringent international
standards and monitored through uncompromising quality control tests of every
 Towards this purpose, the engineers are guided by the latest
equipment at our R & D center that includes
• Leco Carbon apparatus,
• scanning electron microscope,
• atomic absorption emission spectrophotometer,
• universal microscope
• micro hardness tester.

These facilitate all the required metallurgical tests on the materials.

Infrastructural Facilities

Integrated facilities with state of the art equipment for

 Manufacturing steel pipes.
 Hollow sections.
 Cold rolled steel.
 Galvanized steel.

Has in- house testing facilities to undertake all types of quality testing.

GLST enjoy the trust of their wide clientele spread over 90 countries that include:
 UK.
 Singapore.
 South Africa.
 Oman.
 UAE.
 Australia.
 New Zealand.
 East & West Africa.
 Latin America.
 Trinidad.
 Ghana.
 Haiti.
 Ethiopia.
 Sri Lanka.
 Madagascar.

A list of their domestic clients includes

 Reputed names from Public sector.
 Private sector OEMs.
 Central & State government Department.

Methodology of the study refers to the methods used to collect the required data for
research work. The research is exploratory in nature. The data required has been collected
from the following sources:-

Primary Sources:
“Those data which are collected at first hand either by researcher or by someone else
especially for the purpose of the study”. The following point is used to considered for
collecting primary data.

1. Discussions with the management.

2. Interviews with the concerned officer

Secondary Sources:
“Any data which has been gathered earlier for some other purpose are secondary data
in the hand of researcher.” ”. The following point is used to considered for collecting
secondary data.

1. Records of the company: This helped me to get details, regarding the history of the
2. Library Research
3. A number of books on international business were referred to collect theoretical
background relating to export procedure.

GLST has all kind of resources and factory set up required to

manufacture and supply of:
 Black Steel Pipes.
 ERW Black Steel Pipes.
 Galvanized Black Steel Pipes.
 Carbon Steel Pipes.
 CR Steel.
 Hollow Sections.
 Cold Rolled Sheets/Coils & Galvanized Coils/Sheets with complete customer
satisfaction. We always keep on improving our over all set up and resources to
meet the exacting demands of buyer.

Factory Set Up

 Located 60 Kms from New Delhi in Bulandshahr District of Uttar Pradesh,

 Huge factory set up in Sikandrabad Industrial Area for the production of steel
tubes and various other steel products.
 Strategically located in one of the most developed industrial hub of India.
 Very well connected from road and rail for perfect procurement and delivery
 Close to the Inland Container Depot ideal for exports.

Plants and Machinery

 Latest plant and machinery

 In order to set up state-of-the-art facility for the production.
 Use the latest technology including Electrically Resistance Welding (ERW)
process for the production of steel tubes and pipes.

Production capacity

GLST have capacity to manufacture:

 1, 00,000 M.T. of steel tubes / pipes annually.
 90,000 M.T. of CR steel.

They have further expanded our set up to undertake the production of our various
other steel products.

GLST is an ISO 9001 company with:

 A well equipped laboratory.
 Professional manpower to assure the quality of our products.
 Adequate inspection & chemical testing procedure.
 Starting from procurement of raw materials to manufacturing of finished product.
 We test our products with respect to their thickness, O.D, Zinc coating and length
as per IS & P2S standards.
 Third party inspections are also carried out by various agencies such as DGS & D,
RITES, BHEL, SGS, etc. while supplying products to customers.


 The ISO 9001 Certificate awarded by the DET NORSKE VERITAS (DNV).
 Certified for the quality standards our Sikandrabad plant adheres to. This is valid
for the manufacture and supply of
• ERW steel tubes (black and galvanized).
• CR strips.
• Galvanized Sheets/Coils.
This accreditation by the International Agency is added confirmation to
the competence of the company to deliver quality products.
 BIS Certificate Marks license, awarded by
the Bureau of Indian Standards.

This is applicable for the following steel pipe varieties:

IS:1161 Grade YST210 and 240 for structural purposes
IS:1239 for use in water, gas and air.
IS:1978 Grade YST 210 & 240 for use in oil and natural gas industries
IS:3589 Grade 330 & 410 for water, gas and sewerage purposes
IS:3601 (168.3mm 219.1 mm OD)
IS:4270 Water well casing pipes
IS:9285 For Idlers, Belt conveyors.

 Equivalent BS/ASTM/DIN/JIS Standards are complied with.


Hand Tools, Machine Scaffold fittings, Couplers,
Tools, Garden Tools... Joint pins and Scaffolding

Bicycles, components and Sanitary fittings, Kitchen
accessories for all make fittings & accessories, Wall
and grades ... & Floor tiles, window and
door sections ...

Pipe, Pipe fittings, Valves,
INVERTERS Water meters, Fasteners,
Engines and Gensets, Steel structures, Hand
Diesel Engines, Power pumps and Light
Generators, Alternators engineering goods...
and Inverters...
Automobile spare parts, Tube mills, Plants,
components and various Transmission tower, and
accessories for 2-wheelers, accessories...
3-wheelers and MUVs ...

exporting wide range of natural stones including
granite, marble, sandstone, lime stones and slate etc.

» marble » limestone » sandstone » granite


Tools Hand Tools | Machine Tools | Garden Tools

Forged Couplers | Pressed Couplers | Cup lock System | Kwik
Scaffolding Fitting &
Stage System
Jack & Props | Form Tie Accessories | Accessories
Bicycle & Bicycle Bicycle | Bicycle Parts | Bicycle Tyres | Bicycle Accessories
Window Hardware | Door Hardware | Builder Hardware
Construction & Fittings | Sanitary Fittings
Building Hardware Bathroom Accessories & Fittings | Aluminum
Fittings | Tiles | Kitchen Fittings
Industrial Diesel Engines | Alternators | Welding
Gensets & Inverters
Alternators Invertors | UPS | Voltage Stabilizers
Automobile Parts & Automotive Components | Automotive Spare
Spares Parts | Automotive Accessories
Natural Stones Marble | Limestone | Sandstone | Granite
Iron Pipe Fittings | Valves | Water
Meters | Faucets | Fasteners Steel Structures | Steel Castings
Other Products
Stainless Steel Products | Wires | Hand Pumps | Fencing
Accessories | Fencing Fittings
Export procedure consists of several commercial and regulatory formalities, which an
exporter is required to complete during the course of export trade transactions. These
formalities are very complex and time-consuming and involve considerable
documentation. Hence, the exporters must possess adequate knowledge of such
formalities. At the same time, it should be ensured that the rules and regulations of not
only exporting country but also of importing Country are duly complied with. Last but not
least, it should be ensured that all the required documents, whether commercial or
regulatory, are prepared and filed with the appropriate authorities.


The exporter is required -to register his organization with a number of institutions and
authorities, which directly or indirectly help him in the smooth conduct of export, trade.
The registration stage includes:

a. Registration of the Organization: - The form of organization selected by the

exporter must. Be registered under the appropriate Act of the country.

 A joint stock company under the Companies Act, 1956.);

 A partnership firm under the Indian Partnership Act, 1932.);

 A sale trader should seek permission from the local authorities, as


b. Opening-Bank Account: - The' exporter should open a current account in the name
of the firm or company with a commercial bank which is authorized by the
Reserve Bank of India (RBI) to deal in foreign exchange. Such bank also serves
as a source of pre-shipment and post-shipment finance for the exporter.
c. Obtaining Importer-Exporter Code Number (lEC No.): - Prior to 1.1.1997, it
was obligatory for every exporter to obtain CNX number from the RBI. However,
since then, IEC number issued by the Director General for Foreign Trade (DGFT)
has replaced the CNX number. The application form for obtaining IEC number
should be accompanied by fee of Rs. 1000.

d. Obtaining Permanent Account Number- (PAN): Export income is subject to a

number of exemptions and deductions under different sections of the Income Tax
Act. For claiming such exemptions and deductions, the exporter should register
his organization with the Income Tax Authorities and obtain the Permanent
Account Number (PAN).

e. Obtaining Sales Tax Number: - Exportable goods are exempted from sales tax,
provided, the 'exporter or his firm is registered with the Sales Tax Authorities. ,
For this purpose, the exporter is required to make an application in the prescribed
form to the' Sales Tax Office (STO) in whose jurisdiction his {exporter's). Office
is situated

f. Registration with, Export Promotion Council (EPC): It is obligatory for every

exporter to, register with the appropriate Export Promotion Council (EPC) and
obtain the 'Registration-cum-Membership Certificate' (RCMC). The benefits
provided in the current EXIM Policy are extended only to the registered exporters
having valid RCMC.

g. Registration with ECGC: - The exporter should also register with the Export Credit
and Guarantee Corporation of India (ECGC) in order to secure overseas payments against
political and commercial risks. It also helps the exporters in obtaining the financial
assistance from commercial banks and other financial institutions.
h. Registration with other Authorities: - The exporter should also register with
various other authorities, such as:

 Federation of Indian Export Organization (FIEO).

 Indian Trade Promotion Organization (ITPO).
 Chambers of Commerce (COC)
 Productivity Councils, etc.

Export, cargo can be exported to the overseas buyer by sea, air or land. However,
shipment by sea is the most popular and generally resorted to, as it is comparatively
cheaper. Besides, the ship's capacity is far greater than other modes of transportation.
Nevertheless, transportation by air is utilized for export of expensive items like,
diamonds, gold, etc. The shipment stage includes the following steps:

a. Reservation of Shipping Space: - Once the export contract is finalized, the

exporter reserves the required space in the vessel for shipment. On accepting the
exporter's request, the shipping company issues a Shipping Order. The original
copy of the shipping order as given to the exporter and the duplicate instruction
by the shipping company to the commanding officer of the ship that the goods as
per the details given should be received on board.

b. Arrangement of Internal Transportation up to the Port of Shipment: The

exporter makes necessary arrangements for transportation of goods to the port
either by road or railways. On loading goods into the railway wagon, the railway
authorities issue a 'Railway Receipt', which may be either 'freight paid' or 'freight
to pay'. It serves as a title to the goods. The exporter doses the railway receipt in
favour of his agent to enable him to take delivery of the goods at the port of

c. Preparation and Processing of Shipping Documents :- As the goods reaches the

port of shipment, the exporter should issue detailed instructions to the C&F agent
for the shipment of cargo along with a complete set of the documents listed

 Letter of Credit along with the export contract or export order.

 Commercial Invoice (2 copies).
 Packing List or Packing Note.
 Certificate of Origin.
 GR Form (original and duplicate).
 ARE-I Form.
 Marine Insurance Policy.
 Certificate of Inspection, where necessary (original copy)

d. Customs Clearance: - The cargo must be cleared from the Customs before it is
loaded on the ship. For this, the above mentioned documents, along with five
copies of shipping bill, are to be submitted to the Customs Appraiser at the
Customs House. The Customs Appraiser ensures that all the formalities relating to
exchange control, quality control, pre-shipment inspection and licensing have
been complied with by the exporter. After verification, all documents, except the
original GR, original copy of Shipping Bill and one copy of Commercial Invoice,
are returned to the C&F agent.

e. Obtaining 'Carting Order' from the Port Trust Authorities: - The C&F agent,
then, approaches the Superintendent of the concerned Port Trust for obtaining the
'Carting Order' for moving the cargo inside the dock. After obtaining the Carting
Order, the cargo is physically moved into the port area and stored in the
appropriate shed.

f. Customs Examination and Issue of 'Let Export Order’ : - The Customs Examiner
at the port of shipment physically examines the goods and seals the packages in
his presence. The same can be arranged for at the factory or warehouse of the
exporter by making an application to the Assistant Collector of Customs. The
Customs Examiner, if satisfied, issues a formal permission I' for the loading of
cargo on the ship in the form of a 'Let Export Order'.
g. Obtaining 'Let Ship Order' from the Customs Preventive Officer: - 'Let Export
Order' must be supplemented by a 'Let Ship Order' issued by the Customs
Preventive Officer. The C&F agent submits the duplicate copy of Shipping Bill,
duly endorsed by the Customs Examiner, to the Customs Preventive Officer who
endorses it with the 'Let Ship Order'.

h. Obtaining Mate's Receipt and Bill of Lading: - The goods are then loaded on
board the ship for which the Mate or the Captain of the ship issues Mate's Receipt
to the Port Superintendent The Port Superintendent, on receipt of port dues, hands
over the Mate's Receipt to the C&F Agent. The C&F Agent surrenders the Mate's
Receipt to the Shipping Company for obtaining the Bill of Lading. The Shipping
Company issues two to three negotiable and two to three non-negotiable copies of
Bill of Lading.


Pre-shipment stage consists of the following steps:

a. Approaching Foreign Buyers: - In order to secure an export order, a new exporter

can make use of one or more .of the techniques, such as,' advertising in
international media, sales promotion, public relation, personal selling, publicity
and participation in trade fairs and exhibitions.

b. Inquiry and Offer: - An inquiry is a request from a prospective importer about

description of goods, their standard or grade, size, weight or quantity, terms of
payments, etc. On getting an inquiry, the exporter must process it immediately by
making an offer in the form of a Performa invoice.

c. Confirmation of Order: - Once the negotiations are completed and the terms and
conditions are finalised, the exporter sends three copies of Performa Invoice to
the importer for the confirmation of order. The importer signs these copies and
sends back two copies to the exporter.

d. Opening Letter of Credit: - The documentary credit or letter of credit is the most
appropriate and secured method of payment adopted to settle international
transactions. On finalization of the export. Contract, the importer opens a letter of
credit in favour of the exporter, if agreed upon in the contract.

e. Arrangement of Pre-shipment Finance: On securing the letter of credit, the

exporter procures a pre-shipment finance from his bank for procuring raw
materials and other components, processing and packing of goods and transfer of
goods to the port of shipment.

f. Production or Procurement of Goods: - On securing the pre-shipment finance

from the bank, the exporter either arranges for the production of the required
goods. or procures them from the domestic market as per the specifications of the

g. Packing and Marking: - Then the goods should be properly packed and
JXl8.rkedwith necessary details such as port of shipment and destination, country
of origin, gross and net weight, etc. If required, assistance can be taken from the
Indian Institute of Packing (IIP).

h. Pre-shipment ‘Inspection’ - If the goods to be exported are subject to compulsory

quality control and pre-shipment inspection then the exporter should contact the
Export Inspection Agency (EIA). For obtaining an inspection certificate.

i. Central Excise Clearance: - The exporters are totally exempted from the payment
of central excise duty. However, the exemption should be* claimed in one of the
following ways:
 Export under Rebate.
 Export under bond.

j. Obtaining Insurance Cover: - The exporter must take appropriate policies in order
to insure risks: -
 ECGC policy in order to cover credit risks.
 Marine policy, if the price quotation agreed upon is CIF.

k. Appointment of C&F Agent: - Since exporting is a complex and time consuming

process, the exporter should appoint a Clearing and Forwarding (C&F) agent for
the smooth clearance of goods from the customs and preparation and submission
of various export documents.


The post-shipment stage consists of the following steps:

a. Submission of Documents by the C&F Agent to the Exporter: - On the

completion of the shipping procedure, the C&F agent submits the following
documents to the exporter:-
 A copy of invoice duly attested by the Customs.
 D
 rawback copy of the shipping bill.
 Export promotion copy of the shipping bill.
 A full set of negotiable and non-negotiable copies of bill of lading.
 The original L/C, export order or contract.
 D
 uplicate copy of the ARE-I form.

b. Shipment Advice to Importer: - After the shipment of goods, the exporter

intimates the importer about the shipment of goods giving him details about the
date of shipment, the name of the vessel, the destination, etc. He should also send
one copy of non-negotiable bill of lading to the importer.
c. Presentation of Documents to Bank for Negotiation: - Submission of relevant
documents to the bank and the process of getting the payment from the bank is
called "Negotiation of the Documents" and tile documents are called 'Negotiable
Set of Documents'. The set normally contains:
 Bill of Exchange, Sight Draft or Usance Draft.

 Full set of Bill of Lading or Airway Bill.

 Original Letter of Credit.

 Customs Invoice.

 Commercial Invoice including one copy duly certified by the Customs.

 Packing List.

 Foreign exchange declaration forms, GR/SOFTEX/PP forms in duplicate.

 Exchange control copy of the Shipping Bill.

 Certificate of Origin, GSP or APR Certificate, etc.

 Marine Insurance Policy, in duplicate.

d. Dispatch of Documents: - The bank negotiates these documents to the importer's

bank in the manner as specified in the L/C. Before negotiating documents, the
exporter's bank scrutinizes them in order to ensure that all formalities have been
complied with and all documents are in order. The bank then sends the Bank
Certificate and attested copies of commercial invoice to the exporter.
e. Acceptance of the bill of exchange: - Bill of Exchange accompanied by the above
documents is known as the Documentary Bill of Exchange. It is of two types:

 Documents against Payment (Sight Draft): - In case of sight draft, the

drawer instructs the bank to hand over the relevant documents to the
importer only against payment.

 Documents against Acceptance (Usance Draft): - In case of usance draft,

the drawer instructs the bank to hand over the relevant documents to the
importer against his 'acceptance' of the bill of exchange.

(c.) LETTER OF INDEMNITY: - The exporter can get immediate payment from his
bank on the submission of documents by signing a letter of indemnity. By signing the
letter of indemnity the exporter undertakes to indemnify the bank in the event of non-
receipt of payment from the importer along with accrued interests.

(d.) REALIZATION OF EXPORT PROCEEDS :- On receiving the documentary bill

of exchange, the importer releases payment in case of sight draft or accepts the usance
draft undertaking to pay on maturity of the bill of exchange. The exporter's bank
receives the payment through importer's' bank and is credited to exporter's account.

(e.) PROCESSING OF GR FORM: - On receiving the export proceeds, the exporter's

bank intimates the same to the RBI by recording the fact on the duplicate copy of GR.
The RBI verifies the details in duplicate copy of GR with, the, original copy of GR
received from the Customs. If the details are found to be I in order then the export
transaction is treated to be completed.
(f.) REALIZATION OF EXPORT INCENTIVES: - If the exporter is eligible for
export incentives, then he should submit claim for the same accompany by the bank
certificate to the appropriate authority.

Once the goods are ready, an exporter has to prepare and execute various documents at
different stages of sending the shipment of goods to the importer. These documents are
important for two reasons:
(a) As an evidence of shipment and title of goods and

(b) For obtaining payment

The various documents are therefore, of vital interest to the exporter and the Bank which
is the usual media of payment. The documentary requirements are both regulatory and
operational in nature and have to comply with the Rules and Regulations of the Indian
Government as well as the importing country for different types of products. These
requirements are different for different types of products. When exporting for the first
time, exporters should, always find out from their buyers the documents required for the
product concerned.
Accuracy and completeness are a prime necessity in documents covering export
shipments. Whether two or twenty copies of the Invoice are required by the buyer, the
same should be supplied as; the buyer probably has some reasons for it. Minor
discrepancies of any kind either in the date itself or in the typing in the documents, which
look harmless sometimes, assume a men acing form. Erasures and strike over in typing or
changes or additions made in ink must never be indulged as these only arouse the
suspicion that the documents have been tampered with. Any alteration or addition made
by an Authority issuing the documents must be endorsed properly, with the signatures of
the person issuing the documents only. If the documents are not the correct ones or if they
are not filled in correctly to the last, the importer may not be able to get the goods when
the ship carrying them arrives. This may seem obvious but it bears emphasis since both
the requirements and penalties are greater beyond comparison in export than in domestic
The main purpose of the documents accompanying a shipment is to provide a specific and
complete description of the goods so that they can be assessed correctly for Duty purpose
and meet the Import Licensing requirements or Import Quota Restrictions imposed on the
goods for clearance purpose. If there are any discrepancies in the documents and or if the
required documents are not produced, the shipment may not be allowed for import or may
even be confiscated by the Customs of the importing country. There is a plethora of
documents in export trade - different forms, applications and documents are required to be
filled in for obtaining Export Licenses, completing Pre-shipment Inspection, for Customs
Clearance and shipping, for obtaining payment and export finance and for claiming export
benefits like Duty Drawback, etc.
The experienced exporter, because of the complexity of documentation, will find it a good
idea to have the various documents prepared for him by a Shipping and Forwarding Agent
or should take advice from a fellow exporter. The Exporter should also develop a habit of
thoroughly scrutinizing the documents for any possible errors or discrepancies and if any
errors or discrepancies are found, must rectify them immediately before dispatching them
to the Bank of buyer.


The Government of India has made it mandatory for every exporter to use standardized
preshipment export documents w.e.f September 1, 1991. This is popularly known as
Aligned Documentation System (ADS), based on UN Layout Key. The ADS
Methodology involves the preparation of documents on a uniform and standardA4 size of
paper. The documents are aligned to one another in such a way that, the common items of
information are given the same relative slots in each of the documents included in the
System. This makes it possible to prepare one Master document embodying the
information common to all the documents included in the aligned series and to run off all
the aligned documents from the same Master document with the help of suitable marking
reproduction techniques. The Pre-shipment documents on a Standard Layout were first
introduced by Sweden in 1956 followed by Denmark, Finland and Norway. It was later
that most of the European countries, USA, Australia, etc, have adopted this ADS system.

Advantages: - The ADS system offers the following advantages:

1. Dispenses with the conventional documentation practices.
2. Brings in uniformity in documentation.
3. Ensures economy, speed, accuracy and convenience.
4. Facilitates expeditious checking and processing of documents at different stages.
5. Generates as many copies as required of Commercial and Regulatory Documents from
their respective Master Copies through Photocopying Machines.

For the purpose of Aligned Documentation System documents, have been, classified as






(a.) Commercial Documents:-

 Commercial documents are required for effecting physical transfer of goods and
their title from the exporter to the importer and the realization of export sale
 Out of the 16 commerce documents in the export documentation framework as
many as 14 have been standardized and aligned to one another.
 The following are the 16 Commercial documents generally involved at the pre-
shipment stage:-








However, shipping order and bill of exchange could not be brought within the fold of the
Aligned Documentation System.

(b) Regulatory Documents:-

 prescribed by the different government departments and bodies

 in order to comply with various rules and regulations under the relevant laws
governing export trade such as export inspection, foreign exchange regulation,
export trade control, customs, etc.
 Out of 9 regulatory documents four have been standardized and aligned. These are
shipping bill or bill of export, exchange control declaration (GR from), export
application dock challan or port trust copy of shipping bill and receipt for payment
of port charges.
 It is proposed to conduct training and orientation programmes at all export centers
to familiarize the exporting community with the new system.
 The regulatory documents associated with the pre- shipment stage of an Export
Transaction are given below:-
I(now deleted)




Export documents have to be prepared for various purposes, viz.

1. Declaration of Exports as per Exchange Control Regulations of the country.
2. Transportation of the goods.
3. Customs clearance of the goods.
4. Other purposes.

Some of the forms for preparing documents have been standardized under the Aligned
Documentation System introduced w.e.f. 1.10.1991.

Declaration forms:-There are four main declaration forms which are prescribed. These
are called GR, PP, VP/COD and Softex Forms. All exports to which the requirement of
declaration applies must be declared on appropriate forms as indicated below:

GR Form: Used for exports to all countries made otherwise than by Post.
PP Form: Used for exports to all countries by Parcel Post, except when made on ''Value
Payable" or "Cash on Delivery" basis
VP/Cod Form: Used for exports to all countries by Parcel Post under arrangements to
realize proceeds through Postal channels on "Value Payable" or Cash on Delivery" basis.
Used for export of Computer Software in non-physical form.

SOFTEX Form: While Export Declaration are to be made in a set of to copies (original
and duplicate) of GR or PP form, VP/COD forms are to be submitted in a single copy.
Export Declaration Forms have utmost importance and are binding on the exporter. It is
therefore necessary, that enough care is taken while declaring exports on these
forms with special reference on the following points:

(i) Name and address of Authorized Dealer through whom proceeds of exports have been
or will be realized should be specified in the relevant column of the form.

(ii) Details of commission and discount due to foreign agent or buyer should be correctly
declared otherwise difficulties may arise at the time of remittance of such commission.

(iii) It should be clearly indicated in the form whether the export is on 'Outright sale basis'
or 'on Consignment basis' and irrelevant clauses must be struck out.

(iv) Under the item 'Analysis of Full Export value', a break up of the full export value of
goods under FOB value, freight and insurance should be furnished in all cases,
irrespective of the terms of the contract.

 It is the starting point of the export contract.

 is in the form of offer made by the exporter to the foreign customer. The offer
made by the exporter is in the form of a proforma invoice.
 It is a quotation given as a reply to an inquiry.
 It normally forms the basis of all trade transactions.


(a) Name and address of the exporter.

(b) Name and address of the importer.
(c) Mode of transportation, such as Sea or Air or Multimodal transport.
(d) Name of the port of loading.
(e) Name of the port of discharge and final destination.
(f) Provisional invoice number and date.
(g) Exporter's reference number.
(h) Buyer's reference number and date.
(i) Name of the country of origin of goods.
(j) Name of the country of final destination.
(k) Marks and container number.
(l) Number of packing descriptions.
(m) Description if goods given details terms of internationally accepted price quotation.
(n) Signature of the exporter with date.


(a) It forms the basis of all trade transactions.

(b) It may be useful for the importer in obtaining import license or foreign exchange.

 Commercial Invoice is the most basic and important export document.

 It is also known as Document of Contents as it contains all the information
required for the preparations of other documents.
 It is actually a seller’s bill of merchandise.
 It is prepared by the exporter after the execution of export order giving details
about the goods shipped.
 It is essential that the invoice is prepared in the name of the buyer or the consignee
mentioned in the letter of credit.
 This is the first basic and the only complete document among all commercial
documents for the shipment.
 the exporter needs this document for a number of other purposes including:

i) Obtaining export inspection certificate.

ii) Getting excise clearance.
iii) Getting customs clearance and
iv) Securing incentives.

 Thus, this document is prepared at both the pre- shipment and post shipment
 It is the statement of account, which must contain identification marks and
numbers, description of goods and quantity of goods.
 Every shipment has identification marks, which identify the cargo with various
documents. These are private marks which are made on the packages. These marks
could be either in the form of symbols (say, a star, triangle. rectangle, etc.) or
numerical. Similarly, every package under a shipment is numbered, usually written
serially. The commercial invoice must specify the serial numbers given in a
particular consignment.
 Commercial invoice must describe the goods shipped by the exporter.

 The description of goods must correspond exactly with the description given in the
contract or the letter of credit, it means that there should not be any difference
(including spelling) between these descriptions.


(a) Name and address of the exporter.

(b) Name and address of the consignee.
(c) Name and the number of Vessel or Flight.
(d) Name of the port of loading.
(e) Name of the port of discharge and final destination. '
(f) Invoice number and date.
(g) Exporter's reference number.
(h) Buyer's reference number and date.
(i)Name of the country of origin of goods.
(j) Name of the country of final destination.
(k) Terms of delivery and payment.
(l) Marks and container number.
(m) Number and packing description. ,
(n) Description of goods giving details of quantity, rate and total amount in terms of
internationally accepted price quotation.
(o) Signature of the exporter with date.


(a) It is the basic document useful in preparation of various other shipping documents.
(b) It is used in various export formalities such as quality and pre;:-8hipment inspection,
excise and customs procedure etc.
(e) It is also useful in negotiation of ~documents for collection and claim of incentives.
(d) It is useful for accounting .purposes to both exporters as well as importers.

 This may be shown on invoice or separately.

 should contain item by item.

 the contents of cases or containers or of a shipment with its weight and description
set forth.

 to permit checks of the contents by the customs on arrival at the port of destination
as well as by the recipient.

 The packing list is a relatively simpler document

 the whole of the information can be reproduced from the master by asking
information not desired on the packing list.
 Special information, if any, can be given in the blank space in the lower third
portion of the document.
 The exporter prepares the packing list to facilitate the buyer to check the shipment.
 It contains the detailed description of the goods packed in each case, their gross
and net weight, etc.
 The difference between a packing note and a packing list is that the packing note
contains the particulars of the contents of an individual pack, while the packing list
is a consolidated statement of the contents of a number of cases or packs.
 ten copies of the packing note/list should be prepared. The first is to be sent with
the shipping documents, two copies in advance to the buyer, one to the shipping
agent and the remaining retained by the exporter


(a) Name and address of the exporter.

(b) Name 'and address of, the consignee.
(e) Name and the number of Vessel or Flight.
(d) Name of the port of loading.
(e) Name of the port of discharge and final destination.
(f) Invoice number and date.
(g) Name of the country of origin of goods.
(h) Name of the country of final destination.
(i) Marks and container number.
(j)Number and packing descriptions.
(k) Description of goods in terms of quantity and special remarks, if any.
(1) Signature of the exporter with date.

 Mate's receipt is a receipt issued by the Commanding Officer of the ship when the
cargo is loaded on the ship.
 The mate's receipt is prima face evidence that goods are loaded in the vessel.
 The mate's receipt is first handed over to the Port Trust Authorities.
 After making payment of all port dues, the exporter or his agent collects the mate's
receipt from the Port Trust Authorities.
 The mate's, receipt is freely transferable.
 It must be handed over to the shipping company in order to get the bill of lading.
 Bill of lading is prepared on the basis of the mate's receipt.


(a) Clean Mate's Receipt: - The Commanding Officer of the ship issues a clean mate's
receipt; if he is satisfied that the goods are .packed properly and there is no defect in the
packing of the cargo or package. .

(b) Qualified Mate's Receipt: - The Commanding Officer of the ship issues a qualified
mate's receipt, when the goods are not packed properly and the shipping company does
not take any responsibility of damage to the goods during transit.


(a) Name and logo of the shipping line.
(b) Name and address of the shipper.
(c) Name and the number of vessel.
(d) Name of the port of loading.
(e) Name of the port of discharge and place of delivery.
(f) Marks and container number.
(g) Packing and Container description.
(h) Total number of containers and packages.
(i) Description of goods in terms of quantity.
(j) Container status and seal number.
(k) Gross weight in kg. and volume in terms of cubic meters.
(l) Shipping bill number and date.
(m) Signature and initials of the Chief Officer.


(a) It is an acknowledgement of goods received for export on board the ship.

(b) It is a transferable document. It must be handed over to the shipping company in order
to get the bill of lading.
(c) Bill of lading, which is the title of goods, is prepared on the basis of the mate's receipt.
(d) It enables the exporter to clear port trust dues to the Port Trust Authorities.

 Bill of lading is issued by the shipping company or its agents stating that goods are
either being shipped or have been shipped.
 Essentially a transport document.
 It serves many purposes in international commerce.
 The bill of lading is a document issued by the shipping company or its agent
acknowledging the receipt of goods on board the vessel, and undertaking to deliver
the goods in the like order and condition as received, to the consignee or his order,
provided the freight and other charges as specified in the bill have been duly paid.
 It is also a document of title to the goods and, as such, is freely transferable by
endorsement and delivery.
 Bill of lading is a receipt issued by the shipping company on its agents. Law
requires that as a receipt, it must contain leading identification marks, number of
packages or quantity or weight or any other unit of account, and apparent order
and condition of the goods.
 Bill of lading is the only evidence to file a claim against the shipping company in
the event of non-delivery, defective delivery or short-delivery of the cargo at the
 A bill of lading serves three main purposes:-
i) This document evidences the contract of affreightment (transport) between the shipping
company and the shipper (exporter or importer).
ii) It is a receipt given by the shipping company for cargo received by it.
iii) It is a document of title (This is the most significant function of the bill of lading).

For the bill of lading to be negotiable in fact three requirements must be fulfilled:

1) It must be made out to the order to the shipper.

2) It must be signed by the steamship company.

3) It must be endorsed in blank by the shipper.


(a) Clean Bill of Lading: - A bill of lading acknowledging receipt of the goods apparently
in good order and condition and without any qualification is termed as a clean bill of

(b) Claused Bill of Lading: - A bill of lading qualified with certain adverse remarks such
as, "goods insufficiently packed in accordance with the Carriage of Goods by Sea Act," is
termed as a claused bill of lading.

(c) Through Bill of Lading: - It covers goods being transhipped enroute but where the
first carrier has the responsibility as the principal carrier for all stages of the journey. For
example, goods may be shipped from Bombay to Dubai and transhipped from Dubai to a
port in Latin America.

(d) Trans-shipment B/L: It has similar characteristic as the Through B/L except that in
this case the first carrier acts only as an agent for effecting Trans-shipment of cargo.

(e) Stale Bill of Lading: - A bill of lading that has been held too long before it is passed
on to a bank for negotiation or to the consignee is called a stale bill of lading.

(f) Freight Paid Bill of Lading: - When freight is paid at the time of shipment or in
advance, the bill of landing is marked, freight paid. Such bill of lading is known as freight
bill of lading.
(g) Freight Collect Bill of lading: - When the freight is not paid and is to be collected
from the consignee on the arrival of the goods, the bill of lading is marked, freight collect
and is known as freight collect bill of lading.


(a) Name and logo of the shipping line.

(b) Name and address .of the shipper.
(c), Name and the number of vessel.
(d) Name of the port of loading.
(e) Name of the port of discharge and place of delivery.
(f) Marks and container number.
(g) Packing and container description.
(h) Total number of containers and packages.
(i) Description of goods in terms of quantity.
(j)Container status and seal number.
(k) Gross weight in kg. and volume in terms of cubic meters.
(1) Amount of freight paid or payable. .
(m)Shipping bill number and date.
(n) Signature and initials of the Chief Officer.


(a) It is a contract between the shipper and the shipping company for the carriage of the
goods to the port of destination. .
(b) It is acknowledgement indicating that the goods mentioned in the document have
been received on board for the purpose of shipment.
(c) A clean bill of lading certifies that the goods received on board the ship are in order
and good condition.
(d)It is useful for claiming incentives offered by the government to exporters.
(e) The exporter can claim damages from the shipping company if the goods are lost or
damaged after the issue of a clean bill of lading.


(a) It acts as a document of title to goods which is transferable by endorsement and

(b) The exporter sends the bill of lading to use bank of the importer so as to enable him to
take the delivery of goods.
(c) The exporter can give advance intimation to the foreign buyer about the shipment of
goods by sending him a non-negotiable copy of bill of lading.


It is useful to the shipping company for collection of transport charges from the importer
if not collected from the exporter.

 The certificate of origin states that the goods exported are originally manufactured
in the country whose name is mentioned in the certificate.
 The importers in several countries require a certificate of origin without which
clearance to import is refused.
 Certificate of origin is required when:
(a) The goods produced in a particular country are subject to preferential tariff rates in the
foreign market at the time importation.
(b) The goods produced in a particular country are banned for import in the foreign


(a) Non preferential Certificate of Origin.

(b) Certificate of Origin for availing Concessions under GSP.
(c) Certificate for availing Concessions under Commonwealth Preferences (CWP)
(d) Certificate for availing Concessions under other Systems of Preference


(a) Name and logo of chamber of commerce.

(b) Name and address of the exporter. .
(c) Name and address of the consignee.
(d) Name and the number of Vessel of Flight.
(e) Name of the port of loading.
(f) Name of the port of discharge and place of delivery.
(g) Marks and container number.
(h) Packing and container description.
(i) Total number of containers and packages.
(j) Description of goods in terms of quantity.
(k) Signature and initials of the concerned officer of the issuing authority.
(l) Seal of the issuing authority.


(a) Certificate of origin is required for availing of concessions under Generalized System
of Preferences (GSP) as well as under Commonwealth Preferences (CWP). '
(b) It is to be submitted to the customs for the assessment of duty and clearance of goods
with concessional duty.
(c) It is required when the goods produced in a. particular country are banned for import
in the foreign market.
(d) It helps the buyer in adhering to the import regulations of the country.
(e) Sometimes, in order to ensure that goods bought from some other country have not
been reshipped by a seller, a certificate of origin is required.

 Shipping bill is the main customs document

 Required by the customs authorities for granting permission for the shipment of
 The cargo is moved inside the dock area only after the shipping bill is duly
stamped, i.e., certified by the customs.
 Shipping bill is normally prepared in five copies:

(a) Customs copy.

(b) Drawback copy.
(c) Export promotion copy.
(d) Port trust copy.
(e) Exporter's copy.
 Free Shipping Bill is used for export of goods which neither attracts any
Duty/Cess nor is entitled to Duty Drawback on their exportation.
 Dutiable Shipping bill is used in case of goods subject to Export Duty/Cess but
mayor may not be entitled to Duty Drawback.
 Drawback Shipping Bill or Bill of Exports is used in the case of goods which are
entitled to Drawback.
 Shipping Bill for Shipment Ex-bond is for use in case of imported goods for Re.
exports and which are kept in Bond.

Following documents are required for the processing of a Shipping Bill:

 GR Forms in duplicate for shipments to all countries.
 Four copies of Packing list giving contents, quantity, gross and net weight
of each Package.
 Four copies of Invoices indicating all relevant particulars such as no. of
packages, quantity, unit rate, total FOB/CIF value, correct and full
description of goods, etc. (One copy of this Invoice is to be pasted on the
duplicate copy of Shipping Bill).
 Contract, Letter of Credit, Purchase Order
 Inspection/Examination Certificate.

The Formats presented for the Shipping Bill are as under:

 White Shipping Bill for export of Duty Free goods prepared in triplicate in the
Standardized Format.
 Green Shipping Bill for export of goods under claim for Duty Draw back prepared
in quadruplicate in the prescribed Form.
 Yellow Shipping Bill for export of dutiable goods prepared in triplicate in the
prescribed Form.
 Pink Shipping Bill for export of Duty Free goods ex-Bond prepared in
triplicate in the prescribed Form.

Where the goods are to be cleared by the Land Customs, Bill of export is prepared instead
of Shipping Bill. Bill of Exports is also of four types i.e. white, green, yellow and pink for
the purpose stated above. Standardized Formats of the Bill of Export are also available
with the booksellers who deal with Exim publications.


Based on the incentives offered by the government, customs authorities have introduced
three types of shipping bills:

(a) Drawback Shipping Bill: - Drawback shipping bill is useful for claiming the customs
drawback against goods exported.

(b) Dutiable Shipping Bill: - Dutiable shipping bill is required for goods which are
subject to export duty.

(c) Duty-free Shipping Bill: - Duty-free shipping bill is useful for exporting the goods on
which there is no export duty.

In order to facilitate easy recognition and quick processing, following colours have been
provided to different kinds of shipping bills
Types of goods By Sea By Air
Drawback Shipping Green Green
Dutiable shipping Yellow Pink CONTENTS OF
Duty free Shipping White Pink

(a) Name and address of the exporter.

(b) Name and address of the importer.
(c) Name of the vessel, master or agents and flag.
(d) Name of the port at which goods are to be discharged.
(e) Country of final destination. .
(f) Details about packages, description of goods, marks and numbers, quantity and details
of each case.
(g) FOB price and real value of goods as defined in the Sea Customs Act.
(h) Whether Indian or foreign merchandise to be re-exported
(i) Total number of packages with total weight and value.


(a) Shipping bill is the main customs document, required by the customs authorities for
granting permission for the shipment of goods.
(b) The cargo is moved inside the dock area only after the shipping bill is duly stamped,
i.e., certified by the customs. .
(c) Duly endorsed shipping bill is also necessary for the collection of export incentives
offered by the government.
(d) It is useful to the Customs Appraiser while determining the actual value of goods

 prepared by the importer or his clearing agent in the prescribed form under Bill of
Entry Regulations, 1971, on the strength of which clearance of imported goods can
be made.
 For the purpose to pay the necessary import duty, necessary information about the
goods imported must be given to the customs authorities in a prescribed form
called bill of entry form.
 Bill of entry is a document, which states that, the goods of the stated values and
description in the specified quantity have entered into the country from abroad.
 The bill of entry is drawn in triplicate.
 The customs authorities may ask the importer to supply other documents like
invoice, broker's note and insurance policy, etc. in order to verify the correctness
of the information supplied in the bill of entry form.

For the purpose of giving information in the bill of entry form, goods are classified into
three categories namely:-

1. Bill of entry for home consumption (white in colour): where an importer wants to get
his goods cleared in one lot, he has to present the Bill of entry for home consumption.
2. Bill of entry for warehousing (into bond, yellow in colour): Where an importer wants to
shift goods to a warehouse and thereafter gets his goods cleared in small lots, he has to
present 'into bond' bill of entry. Reason may be that he is unable to pay duty leviable on
all goods at one instance or may be because of storage problem.
3. Ex-Bond Bill of Entry (Green in Colour): When an importer wants to remove goods
from the warehouse, he has to present an Ex-bond bill of entry which is green in colour.

Bill of Entry is not required in the following cases:

a) Passengers baggage
b) Favour parcels
c) Mail box and post parcels.
d) Boxes, kennels of cargos containing live animals or birds.
e) Unserviceable stores, e.g. dunnage wood, empty bottles, drums etc. of reasonable value.
f) Ship's stores in small quantities for personal use.
g) Cargo by sailing vessels from customs ports when landed at open bundles only.

The importer has to fill up a separate bill of entry form for different classes of goods. In
India, separate forms are not used but all the entries are made in one form. The free goods
are marked as free in the entry form itself. The importer has to pay the duty before
securing the possession of the goods.


(a) Name and address of the importer.

(b) Name and address of the exporter.
(c) Import license number of the importer.
(d) Name of the port/ dock where goods are to be cleared.
(e) Description of goods.
(f) Value of goods.
(g) Rate and amount of import duty payable.
(h) Other relevant documents.

 An airway bill also called an air consignment note

 is a receipt issued by an airline for the carriage of goods.
 As each shipping company has its own bill of lading, so each airline has its own
airway bill.
 Airway Bill or Air Consignment Note is not treated as a document of title
 is not issued in negotiable form.


(a) Name of the airport of departure and destination.

(b) The names and addresses of the consignor, consignee and the first carrier.
(c) Marks and container number.
(d) Packing and container description.
(e) Total number of containers and packages.
(f) Description of goods in terms of quantity.
(g) Container status and seal number.
(h) Amount of freight paid or payable.
(i) Signature and initials of the issuing carrier or his agent.


(a) It is a contract between the airlines or his agent to carry goods to the destination.
(b) It is the document of instructions for the airline handling staff.
(c) It acts as a customs declaration form.
(d) Since it contains details about freight it also represents freight bill.

 GR Form is an exchange control document required by the Reserve Bank of India


 As per the exchange control regulations, an exporter has to realize the proceeds of
the goods he has exported within 180 days of their shipment from India. In order
to ensure this, the RBI has introduced the GR procedure.

 It is to be submitted in duplicate to the Customs at the port of shipment along with

the shipping bill.

 Customs will give their running serial number on both the copies after admitting
the customs shipping bill.

 Customs authorities will certify the value declared by the exporter on both the
copies of the GR form at the space earmarked and will also record the assessed

 They will then return the duplicate copy of the form to the exporter and retain the
original for transmission to the RBI.

 Within 21 days from the shipment of goods, exporter must lodge the duplicate
copy of GR together with relative shipping documents with the authorized dealer
named in the GR form for negotiation of export bills.

 After the documents have been negotiated, the authorized dealer will report the
transaction to the RBI.
 The duplicate copy of GR form together with a copy of invoice will be retained by
the authorized dealer till full export proceeds have been realized and thereafter
submitted to the RBI.
 On account of introduction of Electronic Data Interchange (EDI) System at certain
customs offices where shipping bills are processed electronically, the existing
declaration in GR form has been replaced by a declaration in form SDF (Statutory
Declaration Form).

Letter of Credit refers to a written undertaking made by the importer's bank to the
exporter that the payment shall be made to him provided the shipment is sent by him in
strict compliance with the terms and conditions of the export contract. The terms and
conditions of the export contract form part of the letter of credit and are known as the
terms and conditions of the letter of credit. The essential characteristic of the Letter of
Credit is that it relies on the doctrine of strict compliance for release of payment to the
exporter against the draft(s) drawn by him. The banks do not deal in goods; they deal in
documents. As such, the importer has to specify to the bank the documents which it
should examine as evidence to the effect that the exporter has sent the shipment in strict
compliance with the terms and conditions of the export contract.
The operations of Letters of Credit have been regulated and are governed by the articles of
'Uniform .Customs and Practice for Documentary Credits' of International Chamber of
Commerce adopted by more than 165 countries which were latest revised in 1993 for
implementation w.e.f. 1st January 1994.


A Letter of Credit generally contains the following information:

1. Complete and correct name and address of the beneficiary i.e., the exporter.
2. Complete and correct name and address of the applicant i.e., importer.
3. Type of the Letter of Credit/Documentary Credit.
4. Amount of letter of credit.

5. How the credit shall be available e.g., by payment, deferred payment, acceptance or
6. The name of the drawee of the draft and the tenor of the draft.
7. Description of goods, quantity of the items and the unit price.
8. List of documents required to be submitted by the beneficiary.
9. Port of discharge and the place of final destination.
10. Terms of delivery i.e., FOB, CFR, CIF etc.
11. Status of transhipment i.e., whether allowed or not.
12. Status of partial shipment i.e., whether allowed or not.
13. The last date of sending shipment.
14. Time period for the presentation of documents for negotiation by the beneficiary
after the dispatch of the shipment.
15. The date and place of expiry of the Letter of Credit.
16. Transfer of the Letter of Credit allowed or not.
17. Mode of advice of the Letter of Credit i.e., by mail or tele-transmission.


The following parties are involved in the operation of a letter of credit:

(a) Applicant or Opener: - The applicant or opener is the buyer or importer of goods
who opens the letter of credit through his bank in favour of exporter.

(b) Beneficiary: - Beneficiary is the exporter of goods in’ whose favour the letter of
credit is opened by the importer through his bank.

(c) Issuing Bank: - Issuing bank is the importer's bank, who issues a letter of credit in
favour of the exporter on the request of the importer.

(d) Advising Bank: - Advising bank is the branch of issuing bank situated in the
exporter's country. Such branch receives the letter of credit and looks after its
onward transmission to the beneficiary.
(e) Confirming Bank: - Confirming bank is the bank situated in the exporter's
country, which guarantees the credit on the request of the issuing bank. Many
times, the advising bank and confirming bank are one and the same.

(f) Negotiating Bank: - Negotiating bank is a bank situated in the exporter's country
through which documents are negotiated by the exporters, i.e., exporter's bank.


There are various kinds of Letter of Credit depending upon the features added to it as
desired by the applicant. The different kinds of the Letter of Credit are as follows:

1. Sight or Usance Letter of Credit

2. Confirmed or Unconfirmed Letter of Credit
3. Negotiable Letter of Credit
4. Revolving Letter of Credit
5. Red clause Letter of Credit
6. Green clause Letter of Credit
7. Transferable Letter of Credit
8. Back to back Letter of Credit
9. With recourse or without recourse Letter of Credit
10. Standby Letter of Credit
11. Revocable and Irrevocable Letter of Credit
12. Restricted Credits

 Also known as Draft.

 Contains an order from the credit to the debtor to pay a specified amount to a
person mentioned therein.
 The maker of a Bill is called the "Drawer".
 The person who is directed to pay is called the "Drawee".
 The person who is entitled to receive payment is called the "Payee."
 When it is drawn on a foreign firm it is termed as a Foreign Draft or Bill of
 Prepared either in an international currency or Indian Rupees depending on the
terms of the contract.
 Accordingly, the Bill is known by the name of currency in which it is drawn. For
example, a Bill drawn in US dollars is known as 'Dollar Bill' and when prepared in
rupees, being termed as 'Rupees Bill'.
 When the goods are shipped by Sea, the bills are drawn in sets and two sets of
documents, including drafts are mailed to the foreign correspondent through an
authorized dealer for presentation to the Drawee (importer). Each one bears a
reference to the other.
 A Bill of Exchange or Draft is of two types:
(i)”Sight Draft” or “Draft at Sight”
(ii) "Usance Draft" or "Usance Bill".

Customs Invoice:-Countries like U.S.A., Canada, etc., need Custom’s Invoice. It is

generally made out on a special form prescribed by the Customs Authorities of the
importing country and helps for allowing entry of goods in the importing country at
preferential tariff rates. The Invoice Forms are generally available at the Consular Officer
of the importing country and are required to be signed and witnessed after duly filling out
the same.

Legalised/visaed Invoice:- these are the Invoices sworn for their genuineness by the
seller as being correct, before the appropriate Consulate/Chamber of Commerce Embassy
as the case may be, and they bear the stamp and authentication of the Consulate/Chamber
of Commerce Embassy as being in order. A nominal charge is collected by them from the
seller for doing this. These Invoices are required by some of the Latin American
Countries. There is no prescribed form of this Invoice.

Certified invoice:-At times the exporter is called upon to certify on the Invoice, that the
goods are of particular origin or manufactured/packed at a particular place and in
accordance with specific contract. When Certificates as such appear on the Invoice, it is
called as a Certified Invoice.

Certificate of inspection:-Inspection certificate indicates that goods have been inspected

before shipment is needed under some contracts or by some countries. This Certificate is
generally required to be issued by one of the authorized independent Inspection
Agencies/Surveyors in the exporter's country. The Certificate is issued in the Aligned
document Form.
Black list certificate:-This is to certify that the ship/aircraft carrying the goods has not
touched a particular country on its journey or that the goods are not of a particular
country. This certificate is usually called for when countries have strained political
relations with another.

Weight note:-This document is used to confirm that the Packets/Bales, etc., are of a
particular weight and not more than the stipulated weight as per contract. It may at times
give gross weight and net weight of the whole consignment.
Manufacturer's/supplier's quality/inspection certificate:- This is a Certificate to the effect
that the goods which have been manufactured/supplied are as per the requirement of the
Contract of Sale.

Languages certificate:-Importers in the European Economic Community Countries

require Languages Certificate along with the GSP Certificate in respect of hand loom
cotton fabrics classifiable under NEMEX Code 55.09. Indian exporters should apply for
this certificate simultaneously or separately. The Language Certificate is issued in
quadruplicate, three copies of which are given to the exporter. He should transit one copy
to his overseas importer, along with other documents, for realization of export proceeds.
The Languages Certificate is issued by the Textile Committee against a small fee.

Manufacturer's certificate:- In addition to the Certificate of Origin, some countries

require a Manufacturer's Certificate to the effect that goods shipped have actually been
manufactured and are available.

Certificate of chemical analysis:- To ensure that the quality and grade of items like
metallic ores, pigments, etc., is the same as specified in the Sale Contract, importers may
require the exporter to send a Certificate of Chemical Analysis from a recognized analyst.

Certificate of shipment:-This Certificate is issued by the Shipping Agent and ensures

that a certain lot of goods have been shipped.
Health/veterinary/sanitary certificates:- When the goods that are exported are
foodstuffs, marine products, hides, live stocks, etc., usually depending upon the goods
which are being imported, a certificate from the Health /veterinary/ Sanitary Authorities is
called for by the overseas buyers. This is because the importer desires to know if the
goods are fit for human consumption.

Certificate of conditioning:- Certificate issued by a Competent Office in which, on the

basis of the ascertained humidity factor, the dry weight of wool or silk is reckoned and

Antiquity certificate:-This Certificate is required in the case of export of antiques. It is

issued by the Archaeological Survey of India.

Certificate of measurement: - Freight can be charged either on the basis of weight or

measurement. When it is charged on weight basis, the weight declared by exporter is
accepted. However, Certificate of measurement from the Indian Chamber of Commerce or
any other approved organization may be obtained by the exporter and given to the
shipping company for calculation of necessary freight. This Certificate contains the name
of vessel, the Port of destination, description of goods, quantity, length, breadth, depth,
etc. of packages.

Car/Lorry ticket: - This Ticket is prepared for admittance of cargo through the Port gate.
This is also known as 'Vehicle Ticket or Gate Pass'. This includes the details of export
cargo, i.e. shipper's name, car/lorry numbers, marks on packages, quantity and

Shut out advice: - It is a statement of packages shut out by a ship and is prepared by the
shed concerned and sent to the exporter showing the particulars of packages, for disposal
Short shipment form:-Short Shipment Form is an application to the Customs Authorities
at Port advising the short shipment of goods and for claiming the return of the Duty and/or
Cess paid on such short shipping goods.

Shipping advice:-A Shipping Advice is used to inform the overseas customer about the
shipment of goods. The Shipping Advice is prepared in Aligned document. The Exporter
only advises );his importer about the Invoice number, Bill of Lading/Airway Bill number
and date, name of the vessel with date, the port ,of export, description of goods and
quantity and the date of sailing of the vessel.

The report provides the following findings, which is the result of analyzing
the export procedure & documentation and comprehensive study of market.

 Good Luck Tube Ltd. Company planning to explore the market, must first look
into its financial capabilities & expand the operations accordingly.

 Channels of export procedure are very complex due to which exporters have to
waste a lot of time. These channels should be simplified.

 Government officials do not provide adequate information to the exporters due to

lack of information.

 One of the major problems faced by the exporters is the complexity of custom
clearance process. However, exporter can short out of this problem. Many clearing
& forwarding agents are including in this business. Many clearing & forwarding
agents are indulging in this business. The organization should search & select
agents who can do this work efficiently & confidenti

Export Documentation plays a vital role in international marketing, as it facilitates the

smooth flow of goods and payments thereof across national frontiers. A number of
documents accompany every shipment. These documents must be properly and correctly
filled. Export Documentation become complex, as the number of documents to be filled
increases, so also is the number of concerned authorities to whom the relevant documents
are to be submitted. Moreover, documents differ from country to country. So every
exporter should have an adequate knowledge about export documents and procedure.

1. GOOD LUCK maintains high degree of quality for all the products.

2. Management staff is very qualified and cooperative towards the workers.

3. GOOD LUCK is successful in maintaining the harmonious relationship

between management and workers, which creates a congenial environment
and increase the productivity.

4. GOOD LUCK maintains a strong database of employees, which encourage

them to go for internal recruitment.

5. GOOD LUCK provides lots of facilities to their employee in the form of

medical, housing, mess which helps to retain the best potential available in
the company.

The report provides the following recommendations, which is the result of export

Procedure and documentation in the export market and comprehensive market


 It is very clear from the analysis done that the common channel with export
market is through agents; therefore the success of the export business heavily
depends on the credibility of the agent and his capability of dealing with export
orders. Therefore, company adopting the caution note should select credible who
have got the reputation in the market.

 Any company planning to explore the export market, it must first look into its
financial capabilities and should then expand the operation based on it.

 A hide bound approach must be selected in choosing the export orders because
the wrong selection of orders would be suicidal for the organization.

 The common mode of payment in export leading as evident from the survey is
the Letter of Credit, which is considered to be the safest mode.

 For many prospective entrants, it is recommended that the company must operate
on Letter of Credit accepted but the Indian Bank or a Document on payment.

 Document on Acceptance is not advisable for any new entrant due to the lack of
exposure in the export market.
Summarizing the above recommendations:

 It can be said that the economic as well as political environment of the country are
having a positive inclination towards the area of exports, boosting the confidence
of exporters.

 If the company intends to set up a branch office in the importing country, it should
complete various government formalities for obtaining export import code
number. It should then prepare strategies in order to effectively differentiate its
product and its position in the foreign market.

 Export Documentation plays a vital role in international marketing, as it facilitates

the smooth flow of goods and payments thereof across national frontiers.

 A number of documents accompany every shipment.

 These documents must be properly and correctly filled.

 Moreover, documents differ from country to country. So every exporter should

have an adequate knowledge about export documents and procedure.


 Tubes are manufactured from mild steel strips slitted from Hot Rolled Low Carbon
Steel coils conforming to IS: 10748-1995.
 The strip passes through a series of drive forming and fin rolls
 takes the required circular shape
 Welded continuously by passage of an electric current of high frequency i.e. 4,
50,000 cycles/second across the abutting edges.
 The tubes thus formed and welded pass through the sizing sections
 Dimensional deviations if any are corrected before the tubes are cut into required
length by automatic cutting machines.
 The tubes are then end deburred and pressure tested.
 Thereafter protective surface finishing operations such as hot dip
 Galvanizing or varnishing is done as per specific requirement.
 The tubes are offered as plain, beveled, threaded ends or with flanges.

Typical Applications

The diverse application of our pipes and tubes makes them a distinct
product. Our products are widely accepted and used in the development of water supply
housing, structural, agriculture, industry telecom and countless other areas.

The typical applications of steel pipes can describe as under:

Construction Industries
Scaffolding & Structural Purposes.

Water Pipelines, Agriculture and Irrigation

Water Mains, Sewerage Systems.
Industrial Water Lines, Plant Piping.
Deep Tube-Wells & Casing Pipes.

Gas Pipe Lines

Pipe Lines For Natural Gas
LPG And Other Non-Toxic Gases

Automobile Industry
Air & Water Flow System.
Power Projects & Fire Fighting System
Ash Handling System.
Lp Piping.

Other Purposes
Supply Of Exhaust Piping.
Steel Tubes For Idlers & Troughed Belt
Cold Storage Industry.
LPG Cylinder Supporting Rings.

• Cycle Industry - cycle frames, forks, hub tubes

• Chains - Automotive, Industrial and cycle chains
• Automotive Industry
o Tow / Three Wheelers, Cars, LCVs and HCVs
o Chassis Tube
o Bus Body Building
o Main Beam Tube
o Automobile Axle Tube
o Shock Absorbers
o Propeller Shafts
o Steering Columns
o Tie Rods and Drag links
o Exhaust Tubes, Aluminized Tubes
o Front Fork Tubes for Two Wheelers
o Hydraulic Line Tubing

• Boilers and Heat Exchangers

o Chemical Industry
o Sugar Industry
o Paper Industry
o Process Industry

• Oil Industry
o Line Pipes to API specifications

• Furniture Manufacturer
• Construction Industry
• Machinery Manufacturer
• Air pollution Control Equipment
• Railway Coaches
• Electrical Industry
o Transformers
o Fan Down Rods
• Conduits

We want to hear from you, so we have given you more than one way to contact us.
However, since you are on the web, the easiest way to do so is to E-Mail us, or you
can call us on one of our lines, or if you really want to, you can send us some Snail Mail

Registered Office

5/102, Sikka Complex,

Community Center,
Preet Vihar, Vikas Marg
New Delhi - 110092 INDIA
Tel. : 0091-11-22439513, 22465439
Tele Fax : 0091-11-22214254

Administrative Office

Good luck Steel Tubes Ltd,

Good luck House, Ambedkar Road,
Ghaziabad - 201 001, ( U.P.), INDIA
Tel. : + (91) - (120) - 4196600 / 4196700
Fax : + (91) - (120) - 4196666 / 4196777
email :


A-45, Industrial Area,

Sikandrabad, Distt.
Bulandshahr - 203205 (U.P.) INDIA

Tel.:0091-5735-222969, 222970


GLST manufactures wide variety of steel products to meet diversified usage &
applications. Our product range can be classified as under:

A. ERW Black and Galvanized Pipes & Tubes

 Wide range of mild steel pipes & tubes for structural purposes, mechanical
& mineral engg. Purpose.

 E.R.W. pipes for water, gas & sewerages.

 steel tubes for idlers for belt conveyors, water wells, furniture, automobile
purpose, screwed & socketed steel subes & tubular.

 steel pipes & tubes for pressure purposes,

 Carbon steel tubes screwing and mild & welded steel tubes for various
other purposes.

B. Cold Rolled Steel

Cold Rolled Sheets/Coils produced by GLS are widely used in various

applications, such as
 Industrial goods.
 Automobile components.

 Precision tubes.
 Consumer durable.

C. Galvanized Sheets-Coils

Our integrated unit is engaged in manufacturing standard range of Galvanized Plain &
Corrugated Sheets for wide range of applications.
D. Hollow Sections

We are manufacturing and exporting:

 Mild Steel Black ERW Square Tubes.
 Rectangular Tubes & Round Hollow Section Tubes.
 Cold Rolled Steel Sections as per customer's requirement.

These are manufactured from HR and CR material costumer's requirement

• Steel Pipes manufactured as per ASTM specification.

• Capability exists for galvanizing pipes upto 24 feet in length and 12 inches in
• Manufactures galvanized hollow sections.
• Leading manufacturers of manipulated tubes.

Product Range

GLST is manufacturing and exporting wide range of steel tubes and pipes for various
purposes. Apart from the following standard range of products they also manufacture
customized products as per the requirement of the buyers.

• Steel Pipes manufactured as per ASTM specification.

• Capability exists for galvanizing pipes upto 24 feet in length and 12 inches in
• Manufactures galvanized hollow sections.
• Leading manufacturers of manipulated tubes.

Standards Products Ranges

IS:1239 15mm NB - 150mm
Mild Steel Tubes, Tubular
(Part-I) NB
Mild Steel Tubes for 15mm NB - 200mm
Structural purpose NB
Mild Steel tubes for
20mm x 0.80mm to
IS:3601 Mechanical & General Engg.
165.10 x 7.00 mm
ERW pipes for water Gas & 168.3 x 4.00 mm to
Sewerage 219.1 x 7.00mm
Steel Tubes for Idlers for 63.5 x 4.00 mm to
Belt conveyors 219.1 x 7.0 mm
114.3 x 5.00mm to
IS:4270 Steel Tubes for Water Wells
219.1mm x 7.1mm
IS:7138 Steel Tubes for furniture 20.0 x .60mm to
60.0 x 2.0mm
12.5 x 12.5 x 0.80 to
Hollow steel section for 150 x 150 x 6.0mm
structural purposes 10 x 20 x 0.80mm to
150 x 200 x 6.0mm
Steel Tubes for Automobile 19.7 x 1.00mm to
purpose 101.6 x 6.0mm
½"NB to 6"NB
Screwed & Socketed Steel
BS:1387 2.00 mm - 5.40 mm
Tubes & Tubular
wall thick
½"NB to 6"NB
Steel Pipes & Tubes for
BS:3601 2.00 mm - 7.00 mm
pressure purpose
wall thickness
21.3" to 219.1mm
Steel tubes for mechanical & OD
general engineering purposes wall thickness-1.60-
7.00 mm
21.3" to 165.10mm
ISO:7/1 Carbon Steel tubes screwing OD
W.T.-2.00-5.40 mm
ASTM A- Pipes, Steel black and hot ½" NPS-8" NPS
53 dipped, inc coated welded 2.70 - 7.00 mm W.T.
21.3 - 219.1 mm
ASTM A Pipes, for general Eng.
513 Purposes
1.00-7.00 mm W.T.
Mild Steel Tubes ½" to 6" NB


Khurana P.K, “Export Management” Gangotia Publication Company

Thomas E. Johnson., Export/Import Procedure and documentation, Nabhi
Paras Ram, Export: what, where and how, Anupama Publication, Delhi
R.L Varshney, and B. Bhattacharya, International Marketing Management
Company’s policies