Air Export Customs

Submitted by: Divyabhan Singh(DEL-ET)

INDEX
Particulars Page no.
Introduction 3
Government Authorities 4
Government Schemes 4
Process Flow 6
Terminologies 7













Introduction
The customs department Ior air exports in Kuehne-Nagel ensures that the customs process runs
smoothly, to give the best possible service to the customer. It has certain responsibilities on
which it Iocuses in this diverse Iield oI Ireight Iorwarding.
The Iollowing documents are involved in the process:
1. Commercial Invoice
2. Packing List
3. Shipper`s instructions
4. Form AREA
5. Annexures
6. Form SDF
7. Export Value Declaration
These documents have their use at diIIerent points in the customs process.
entral Board For Excise and ustoms:

Procedure for export cargo:

O Registration, Processing oI shipping bill by customs.
O btain carting order and AWB Irom the carrier / consolidator / agent or through EDI
O Present papers / shipping bill / AWB /
O Carting order / Terminal charges receipt online and obtain terminal charges receipt.
O Present shipping bill / AWB / Carting order / Terminal charges receipt to AAI staII.
O Truck Dock Area Complete customs examination and obtain "Let Export rder" Irom
customs.
O andover complete bunch oI documents (AWB / Shipping Bill / TC) to concerned
airlines.
O Release oI cargo to the airlines and presenting oI export maniIest aIter collecting
Demurrage charges etc.
O &nitization by individual airlines
O Release oI export cargo Ior the Ilight with customs approval





Government Authorities:
Directorate General of Foreign Trade: DGFT India provides a set oI guidelines and
Iramework Ior importers and exporters wanting to trade in India. stands Ior Importer
Exporter ode which is a 10 digit code issued by DGFT. Any bonaIide person/ company
starting a venture Ior International trade requires IEC. The guidelines are set by DGFT India.
Customs Authority:
O Customs Executives.
O Superintendent oI customs.
O Customs Inspector.
O The chieI Commissioner oI customs.

Government schemes for Export promotion:

The categories oI S/b.
1. Duty Free Commercial
2. 100 E&-Export riented &nit
3. EPCG
4. DEEC
5. DEEC Drawback
6. EX-bond
7. DFRC
8. Yellow Dutiable

Free Shipping Bill: When a Shipper does not want to claim any export beneIit, A Free
Shipping Billing is Iiled Ior shipments.
Drawback Shipping Bill: Whenever the Shipper wants to claim Drawback as an export
beneIit, a Drawback Shipping Bill is Iiled Ior shipments. Shipper desirous oI clearing
Shipments through Customs should submit the Iollowing papers duly Iilled, signed and
stamped with Company's seal:
A. Annexure B Form
B. Appendix III Form
C. Appendix IV Form(applicable Ior certain items only)
D. Modvat Copy (issued by Central Excise to Shipper certiIying that Shipper is not claiming
any beneIits under Central Excise)
E. Note (for Garments only): ANNEX&RE I or ANNEX&RE II
DEPB Shipping Bill (Duty Entitlement Pass Book Scheme): &nder this scheme,
exporters will be granted duty credit on the basis oI notiIied entitlement rates. The
entitlement rates will be notiIied by DGFT. The entitlement rates will be a oI FB.
The entitlement rate will be Iixed on basis oI SIN (Standard Input utput Norms) and
deemed import.

DEE Shipping Bill (Duty Exemption Entitlement ertificate): It is a promotional
measure Irom the government Ior import oI input components required Ior the purpose oI
manuIacturing oI the export products on duty Iree basis. i.e. the Iirm can import
components on duty Iree basis by applying Ior an Advance Authorization Irom the
regional DGFT. The authorization issued by the DGFT can be utilized Ior duty Iree
import oI raw materials & Components required in the manuIacturing oI the Iinished
products which will be exported by the Iirm.

Bond Shipping Bill: For export under a Bond Shipping Bill, the Iollowing documents
are required to be submitted

Dutiable Shipping Bill: Duty Ior Exports is levied on the Shipper Ior export oI items
like CoIIee, Mica, Raw Cotton, Raw Wool, Tea, Tobacco, etc. Such items can only be
cleared through customs against a Dutiable Shipping Bill, which is the only Iorm oI
Shipping Bill that is handled manually by customs. Export Duty should be paid by the
shipper

Duty Free Replenishment ertificate (DFR):License is issued to a merchant-
exporter or manuIacturer-exporter. DFRC licenses are issued only in respect oI export
products covered under the Standard Input utput Norms (SIN) as notiIied by DGFT.
DFRC Licenses are issued Ior import oI inputs, as per SIN, having same quality,
technical characteristics and speciIications as those used in the export product and as
indicated in the shipping bills. The validity oI such licenses is normally 18 months and
relevant DGFT authority (who issues the license) is competent to grant extension oI
validity period. DFRC license and or the material(s) imported against it are Ireely
transIerable.

For all types of Shipping Bill, the Shipper must submit with every shipment:
1. Shipper's Letter oI Instructions - Download
2. Copy oI the IEC CertiIicate with updated PAN Number / ADC Code
3. Commercial Invoice - Download
4. Packing List - Download
5. Purchase order (copy)
6. SDF Form - Download
7. ADC Format - Download




The Incoterms divided in the Air export customs department:
O FB
O CIF
O C&F
O C&I



Process Flow of ustoms Air Export:










uocumenLs
SegregaLlon
SenL ln
CussLoms
deparLmenL
Check feed ln
vlsual lmpex
CeneraLe S8
CheckllsL 1ally
SenL Lo lcegaLe
1hrough
SofLware
lcegaLe sends
Shlpplng 8lll no
Annexure C
SenL Lo CusLoms
LnLry 1u
(examlnaLlon
area)
CusLoms
LnLryLLC Made
Coods ShlfLed
and palleLlzed
ManlfesL made
Cargo AlrllfL

Terminologies:

Let Export Order
AIter the receipt oI the goods in the dock, the exporter may contact the Customs IIicer
designated Ior the purpose and present the checklist with the endorsement oI Port Authority and
other declarations along with all original documents. Customs IIicer may veriIy the quantity oI
the goods actually received and thereaIter mark the Electronic Shipping Bill and also hand over
all original documents to the Dock Appraiser, who may assign a customs oIIicer Ior the
examination oI the goods. II the Dock Appraiser is satisIied that the particulars entered in the
system conIorm to the description given in the original documents, he may proceed to allow "let
export" Ior the shipment.

AD ode(Authorized Dealer ode): This code is authorized by the bank to the shipper as a
prooI oI an account with the bank Ior the transactions made in the shipment.
Visual Impex Software:
This soItware is used by KuehneNagel to Record, store & File data in the customs.
Following entries are done in the soItware:
Invoice, Packing List, RITC or S code, Shipper & Consignee details, terms oI Shipment, Type
oI Shipping Bill, Authorized Dealer Code.