IGST

&
CUSTOMS CLEARANCE
EXPORT

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 GST
GST is goods and services tax. It is indirect form of tax.

It is a levy on sale and consumption of goods and services domestically.

There are different rates of GST are 0%, 5%, 12%, 18% & 28%.

GST - Gold 3%, Precious stones 0.25%; Diamond job work 1.5%

GST rate of 0.10% is allowed for sale of goods from manufacturer to

Merchant exporter

There are certain zero rated and exempted commodities.

To check GST rate by HS Code – please visit click

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 PROCEDURE OF REGISTRATION
FOR GST

File online application on site:

https://reg.gst.gov.in/registration/

Guide lines for GST registration

https://cbic-gst.gov.in/faqs-user-manual-new-g
st-registration.html PIEM - 2020
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 GST
There is no IGST (Integrated goods and service
Tax) or any other taxes on export of goods
and services except income tax. Rules is
‘taxes can not be exported.’

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EXPORT PROCEDURE UNDER IGST
• IGST clearance of Goods and Services for Export can
be done by two ways :

A. Payment of IGST which can be claimed as refund

B. Without payment of IGST under (LUT) Letter of

Undertaking
Cont..

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EXPORT PROCEDURE UNDER IGST
• What is the meaning of LUT ?

• LUT is a document of guarantee by which exporter

satisfy the IGST department that the exporter will
follow all the rules and regulations.

• And in case of non fulfilment IGST department can

invoke the guarantee i.e. LUT
Contd..

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 HOW TO APPLY LUT
• Go to GST portal

• Login user name & password and apply online:

• https://services.gst.gov.in/services/login

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 RULES ARE THAT:
- Goods shall be exported within 3 months from
the date on which they were cleared for
export against LUT

- Non export within 3 months attracts payment

of duty plus @18% interest

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 EXPORT PROCEDURE UNDER IGST CONTD..

• Letter of Undertaking (LUT)

• All GST registered goods and service exporters are

eligible to submit LUT, except the exporters who
have been prosecuted for any offence under the
existing laws.

• Validity of Letter of Undertaking (LUT) is 1 financial

year

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 UTMOST CARE FOR REFUND
Utmost care should be taken while filing refund
such as:
 Invoice number
 Invoice date
 Shipping bill number
 Container number

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CUSTOM CLEARANCE
PROCEDURE
EXPORT

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Documents required for AD registration at Port.
Online AD registration procedure :

https://www.icegate.gov.in/Download/Bank_Account_Management_Advisory_15
0720.pdf

1. Self attested pan card and original pan card

2. Self attested IEC copy
3. AD Code letter issued by the bank (Address to ASST/DY. Commissioner of Customs)
4. In case of Proprietorship or Partnership Firm. Self certified copy of Passport / Driving
License / Voter I.D
5. In case of Private or Ltd Company. Self certified copy of Memorandum of Association
6. In case of Partnership firm - Self certified copy of Partnership
7. Copy of GST - Self certified copy of Goods & services tax registration.
8. Self certified copy of EOU / SEZ Registration certificate (If applicable).
9. C.A certified copy of last 2 years Balance Sheet.
10. Detail Residence Address with contact details of Proprietor / Partner / Director of Firm
or Company.
11. Authority Letter of Person Signing documents pertaining to Customs clearance on behalf
of Firm or Company.
12. Authority Letter for CHA to file Import / Export documents in customs.
13. Company profile or Catalog.
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 CUSTOM CLEARANCE IS DONE AT

A. Shipment by sea
i. Port
ii. ICD/CFS (There are about 300 ICD/CFS in India)
https://commerce.gov.in/writereaddata/UploadedFile/MOC
_636517146051928242_List_ICDs_CFSs_AFSs_01-01-2018.p
df

B. Shipment by air / courier : At Airport

C. Shipment by landPIEM
: At- 2020
Border 13
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 FACILITY FOR EXPORTER TO LOAD
CARGO FROM FACTORY
1. The exporter can Load FCL (Full container Load)
from his factory if they have obtained permission
from custom authority.

2. Application can be made to Assistance

Commissioner of Customs of your area and obtain
permission.

3. Rules are regulation laid down by customs

department needs to be complied with.
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• You as an exporter can do the custom clearance. But
it is suggested to get custom clearance done by CHA
or Freight forwarder

• CHA = Custom handling agent. CHA is holding

license for custom clearance. He does custom
clearance only.

• Where as Freight forwarder can also do your custom

clearance. He may have license to do custom
clearance or he may have tie up with some CHA to
this.
• Cond….
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• It is suggested to appoint Freight forwarder
rather then CHA.
• Reason is being that CHA does only custom
clearance (He may or may not have tie up with
other agencies as in case of freight forwarder.
• Freight forwarder will do all the activities from
picking up material from your factory /
warehouse till delivering the same up to
buyers ware house, as per INCOTERM
requirement.
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 DOCUMENTS REQUIRED FOR CUSTOM
CLEARANCE

 IEC code
 Invoice
 Packing list
 Export value declaration form
 Copy of contract or LC,
 AD code
 Shipping bill

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 PROCEDURE FOR CUSTOM
CLEARANCE
In case of factory stuffing :
i. Custom official is intimated for export of
cargo from factory.

ii. Empty container is picked up from container

yard and transported to factory for stuffing
cargo

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 PROCEDURE BY CUSTOM OFFICIAL FOR
CUSTOM
 Appraisal of shipping bill with export documents
 Verification of incentives claimed
 Random checking of cargo
 Sealing by official
 Custom permission is given by endorsing documents
and giving ‘Let export order’ called ‘LEO’
 Container moves to port by rail or road

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LOADING OF CARGO AT PORT / ICD / CFS

Exporter who does not have permission from

custom authority for stuffing of cargo from
factory needs to stuff cargo at PORT / CFS /
ICD

Stuffing of LCL cargo is also done at Port/

CFS/ICD. It can not be done from factory,
because other parties cargo is also loaded in
LCL.
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 AIR CARGO EXPORT
• In shipment by air all documents are same as in
by sea. Custom clearance is done at Airport.

• Shipment is done at the airport nominated

warehouse of the airline

• DGR (dangerous goods regulations) is checked

• Cargo moves to designated airlines warehouse,

then on terminal for loading on aircraft
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 HOW TO FIND FREIGHT FORWARDER
1. https://dir.indiamart.com/ahmedabad/international-freight-forwarder.ht
ml

2. http://agriexchange.apeda.gov.in/logistic/Freight_Forwarders.aspx

3. https://www.freightnet.com/directory/p1/cIN/s30.htm

4. Click below site : https://www.fffai.org/; membership, select city :

5. https://www.logisticsplus.net/directory/our-locations/india-logistics-solut
ions/

6. https://www.freightforwarderservices.com/india/

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 CUSTOMS FORMS
• Custom forms can be loaded from this site :

http://www.cbic.gov.in/htdocs-cbic/customs/for
ms_pdf/forms_idx_final

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 TRACKING INDIAN CUSTOMS ELECTRONIC
GATEWAY
• Site :
https://enquiry.icegate.gov.in/enquiryatices/sbTra
ck

• Bill Of Entry
• Shipping Bill
• Manual Shipping Bill
• AIR IGM
• SEA IGM
• AIR CONSOL
• ICD BL StatusOtherPIEM
Govt.
- 2020Agencies
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•
STUDENT PORTAL
Will receive Email form IIIEM, where you have to click on given link and enter you I’d &
Password as per given in email
• Will get option as below
 Dashboard
 Batch Date, Plan, Announcement, Lecture Schedule
 Plan Details
 Program Opted, Admission Date, Start Date & end Date
 Fees
 Total Fees, Received Feed, due Fees, Next Installment, Payment date, Payment
Details
 Attendance
 Check your attendance
 Materials
 Can check lecture PPT
 FAQ
 Support

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• Compiled and edited by: iiiEM Global Training Pvt. Ltd.
• Visit us at: www.iiiem.in
• Edition: 2020

• No part of this publication may be reproduced in any material form (including photocopying or storing in
any medium of electronic means and whether or not transiently or incidentally to some other use of the
publication) without the express permission in writing of iiiEM.
• Committing an unauthorized act in relation to a copyright work may result in both a civil claim for
damages and criminal prosecution.
• No person can export this publication outside India except with the written permission of iiiEM.

Caution Note

• The matter contained in the book is based on the observations and interpretations of the authors/editors.
• The authors, editors and publishers have used their skill and knowledge to their best capacity to provide
latest and authentic information as far as possible based upon the material available to them. The readers
are requested that before taking any actions in pursuance of this material they should consult relevant
office in Government Department. This material is published with the understanding that authors,
editors, publishers and resellers are neither responsible for the result of any action taken on the basis of
their work nor for any error or omission, to any person, whether a purchase of this publication or not.
• For binding/manufacturing mistakes and missing pages our responsibility is limited to replacement within
one month by similar edition or the next edition if published and available. All expenses in this
connection are to be borne by the purchaser.
• All disputes are subject to Ahmadabad jurisdiction.
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STUDENT SUPPORT SERVICES
FROM iiiEM…!!

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Download documents from
below link.

http://www.iiiem.in/documents.html

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 HELPDESK
Please send your technical query in below
format on helpdesk@iiiem.in and send your
operational query on support@iiiem.in

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 iSUPPORT
• Book an appointment for a Telephonic
meeting with Faculty member
• Day : Fridays
• Click on below link for Pre-registration -
http://bit.ly/iiiEM-iSupport

*Pre-registration is mandatory & free.

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Please Visit below URL for Mr.
Dipak Manohar’s Practical
Guidance on Documentation –
https://youtu.be/Ip5vw-Hk9uU

Thank You…!!
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