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Welcome to Liberty

In this constantly changing world, speed, and reliability are the keys to international exchanges. Here Shipping and handling costs account for more than 15-20% of the commodity value. 

Incorporated in 1972, Liberty today stands out in the shipping arena and provides total logistic solution from 10 service locations in India.

Export Consignments

List of documents required for clearance of export consignments 

General : 

  1. I.E.C. code number (original certificate required for first shipment)
  2. R.B.I. code no. (original certificate required for first shipment
  3. Invoice (5 copies) (original)
  4. Packing list (5 copies) (original)
  5. Contract / Purchase order
  6. Copy of L/C
  7. G.R. form / I.E.P. form duly signed with the name and address of the bankers through whom the documents are to be negotiated and the name of the bankers through whom the letter of credit is received (As per R.B.I. prescribed format available)
  8. Declaration forms.
  9. Your bankers name and address with your bank account number, so that the Drawback cheques can be forwarded by the customs to the said bank.
  10. Certificate as prescribed in form no. F.R.C.(X) vide para 154 for payment of freight in Indian Rupees.
  11. Shipping instructions duly filled and signed. In case if commission is to be paid in foreign currency either to the buyer or any agent and mention the percentage of commission payable so that the same can be reflected in the shipping bill.
  12. A.R.4 form
  13. Technical details / catalogue (first shipment) These are the standard documents required for any shipment. Over and above these documents, depending on the type of shipment, additional papers are also required for export under different schemes as listed below.

Note : 

It is very essential to inform alongwith the pre-shipment documents whether the consignment is to be exported under - 

  • D.E.E.C. scheme (Duty exemption entitlement certificate)
  • Drawback scheme
  • Free shipping bill
  • Under payment of duty (for cargo which attracts customs duty or cess)
  • D.E.P.B. scheme (Duty exemption pass book)

For Shipments Under D.E.E.C. Scheme : 

  1. Copy of the Advance Licence application
  2. Copy of the D.G.F.T. receipt / File acknowledgment of license application (first shipment).
  3. Advance license and D.E.E.C. book (export part) (original-first shipment).
  4. D.E.E.C. declaration - 4 copies.

For shipments under drawback : 

  1. Drawback declaration - 3 copies
  2. Drawback serial no.
  3. Banker's name, full address and bank account no.

For shipments under free shipping bill : 

  1. Declaration (2 copies).

For obtaining permission for House Stuffing of Containers : For Shipments other than D.E.E.C. : 

  1. Letter addressed to the Asst. Comm. Of Customs, Export Dept.
  2. Central Exercise registration certificate.

For obtaining permission for House Stuffing of Containers: For Shipments under D.E.E.C. : 

  1. Letter addressed to the Asst. Comm. Of Customs, GroupVII.
  2. Central excise registration certificate.
  3. D.G.F.T. application file or D.E.E.C. book and Advance Licens

For processing Drawback claims : 

  1. Drawback copy of the shipping bill (original).
  2. Bank attested invoice (original).
  3. Bill of lading with freight memo.
  4. Insurance premium memo.
  5. Contract/L/C.
  6. Photocopy of the E.P. copy of the shipping bill (both sides).
  7. A.R.4 form (or original).

Over and above this, different products require different documentation. e.g. Registration of respective Export Promotion Councils of the particular Industry Quota certificates, No Objection Certificates for certain items from certain departments e.g. N.O.C. from A.D.C. for drugs, N.O.C. from A.P.E.D.A. for certain agricultural products, etc. 

Important : 

It is also essential that the number of G.R. or E.P. form used for the particular shipment should be mentioned in the invoice column of the "Terms of Delivery and Payment" so that in case of any future reference from the Reserve Bank of India, the same can be correlated easily. It is an accepted fact that no duty should be levied on the goods that are being exported either way by way of local excise duty or import duty on raw materials used in the manufacture of the goods being exported. Export duties on the final product is refunded under central excise rules in form A.R.4. As far as the import duties on raw materials used in the final export product are concerned, the same are being refunded as drawback. 

Export Schemes 

D.E.P.B. Scheme : 

As an alternative to the drawback scheme, the goods can also be exported under the D.E.P.B. (Duty Entitlement Pas Book) scheme.

The salient features of the said scheme are as under : 

Under the D.E.P.B. scheme, an exporter shall be eligible to claim credit as a specified percentage of F.O.B. value of exports made in any freely convertible currency. The credit shall be available against such export products and at the rate as specified by the D.G.F.T. (Director general of Foreign Trade) by way of a public notice. 

Any item except those appearing in the negative list of Imports would be allowed for import without payment of the basic customs duty, against the credit under a D.E.P.B. The D.E.P.B. holder also has the option of paying the additional duty, if any, in cash also. 

The D.E.P.B. would be valid for a period of 12 months from the date of issue. 

The D.E.P.B. can be issued on a Post Export basis or re Export basis. 

Both the merchant exporter as well as the manufacturer exporter are eligible for D.E.P.B. on Post Export basis. 

The D.E.P.B. on post export basis and the items imported against it are freely transferable. The transfer of the D.E.P.B. shall be for import at the port specified in the D.E.P.B. which shall be the port from where the exports are made. 

Drawback : 

There are two types of Drawback rates fixed by the Government of India, namely 

  • all Industry Rate
  • Brand Rate 

All Industry Rate is applicable to thee general items and as far as the Brand Rate is concerned the same has to be obtained by the exporter by approaching the Director, Drawback, Government of India, Ministry of Finance, Delhi. The application for fixing the Brand Rate made prior to the shipment and after applying for the same the goods can be exported under 'provisional claim for Drawback'. It is also essential that the invoice includes the quantum of Drawback for that particular shipment, the rate at which the Drawback is fixed and the Finance Ministry's letter no. and date by which the Drawback quantum is fixed in case of Brand Rate and the Drawback serial no. if the Drawback is claimed under the all Industry rate. 

D.E.E.C. Scheme 

The Duty Exemption Scheme provides for the import of international quality material in advance of exports without levy of any customs duty thereby ensuring that the international quality inputs are available at reasonable prices and at the same time no taxes are included in the export value of the goods. The Duty Exemption Scheme (or Advance Licensing Scheme, as it is popularly known) was first announced in the Policy year 1975-76. Over the years, this Scheme has evolved into, perhaps, the most important Export Incentive Scheme of the Government of India. Some of the basic features of this Scheme are as follows: 

  1. A licence to import inputs required for manufacture of goods to be exported is issued to an exporter against a specific Export Order. The licence could be issued to a regular exporter even on the basis of their past export performance.
  2. he exporter is obliged to export the resultant product within the period specified by the licensing authority.
  3. The licence is issued based on the estimated requirements of each of the inputs for the given quantity and value of export goods.
  4. A minimum value addition should be achieved on export of goods. In terms of the current provision a minimum value addition prescribed as 33% which could be lowered to 25%, in special cases.
  5. Statement of other plant and machinery

The concept of deemed export is also accepted within the scheme. The supplies of products to project financed by international funding agencies and supplies to 100% EOU's units in FTZs etc., and the United Nations are covered under this Scheme.

Import Consignments

List of documents required for clearance of Import Consignments :

General :

  1. Bill of Lading
    (original Bill of Lading should be duly signed and stamped by the bank on the reverse side of documents through bank, and should also be endorsed by an authorised person with the companys stamp, giving his designation)
  2. Invoice
  3. Packing List
  4. Indent/Proforma Invoice/Purchase Order (specially the document which is referred to in the Invoice)
  5. Catalogue/Technical Literature
  6. Copy of L/C
  7. Insurance Certificate/Insurance Premium Memo required only if terms are C&F/F.O.B.
  8. Certificate of Origin
  9. Valuation & Declaration forms - duly filled and signed
  10. I.E.C. Code No.
  11. Industrial Licence/S.S.I. Registration
  12. 'N' form, 'N' form Declaration and 'N' form Undertaking
    (NOTE : This form must be printed as follows: formn.doc on front side, and formnrev.doc on the reverse side of the SAME page.)
  13. Modvat Declaration (if applicable)
  14. Freight Certificate & Freight Bill (if freight payable in India)
  15. Blank Letterheads
  16. Authority leter to C.H.A.
  17. Original Documents (bank attested)

Air Consignments :

  1. Airway Bill (A.W.B.)
  2. Cargo Arrival Notice (C.A.N.)
  3. Authority letter addressed to the Airline in favour of the C.H.A. for collection of documents and Delivery Order
  4. Bank Delivery Order - in case A.W.B./C.A.N. is in favour of Bank

In case of Bond being given for any reason - copy of the power of attorney given to the person signing the bond with his signature duly shown. His designation must also be shown on the bond below his signature. In case of bank guarantee, a covering letter from the bank certifying that the bank guarantee is issued and the persons signing the same are authorised to do the same. Customs also send a letter to the bank to re-check that the bank has issued the guarantee or not. In case of E.P.C.G. (Export Promotion Capital Goods Scheme) the bond must be endorsed with the company seal.

Note :

All the above listed documents are required for the clearance of any import consignment. However, certain additional documents are also required other than those mentioned above, for different types of products, different schemes under which they are imported or by different modes they are imported.

  • Chemicals / Dyes / Other Raw Materials
  • Iron & Steel / Other metal Scrap
  • Machinery & Spares
  • Consignments under the E.P.C.G. Scheme (Export Promotion Capital Goods Scheme)
  • Consignments under the D.E.E.C. Scheme (Duty Exemption Entitlement Certificate)
  • Consignments under the Pass Book Scheme
  • Free of Charge Consignments
  • Project Import
  • Consignments under the D.E.P.B. Scheme (Duty Entitlement Pass Book)
  • Consignments under 100% E.O.U. Scheme (Export Oriented Unit)

Chemicals/Dyes/Other Raw Materials 

  1. Printed Literature
  2. Enduse declaration
  3. Certificate of Analysis
  4. Test Bond - required in case of 1st Import from a new supplier or in absense of literature or previous test report

Iron & Steel/Other Metals Scrap 

  1. Pre- Shipment Clearance Certificate issued by approved Surveyors
  2. Detailed packing list

Machinery and Spares

  1. Original Catalogue and Write-up
  2. Separate value of Spares - individual as well as consolidated.(separate letters)
  3. Container and case wise packing list
  4. In case of accessories the catalogue must show a detailed list of standard accessories, as in case of optional accessories duty will be assessed on merits. In case of optional accessories their separate values should be specified.
  5. In case of Electrical goods their ratings should be specified (e.g. volts/amps/watts
  6. Material of construction for generic items such as washers, seals, etc. since their classification depends upon the material they are made up of in case of items made from plastics, rubber etc
  7. In case of bearings, their weight and their inner and outer diameter and their types should be specified, as the rate of duty depends upon these factors.

Consignments under the E.P.C.G. Scheme

  1. Original E.P.C.G. licence with the list of Import items duly attested by D.G.F.T. (Director General of Foreign Trade).
  2. Bond for clearance under E.P.C.G. as per the Customs format (Bank Guarantee if required).
  3. Description of all items in the E.P.C.G. licence must tally exactly with the Import documents. e.g.: if the import documents show the goods as "Tsudakoma Air Jet Looms Zac, model no. - alongwith spares and accessories" the E.P.C.G. licence also must bear the exact description and the model number must also tally with the catalogue.
  4. The model number on the documents and the catalogue must also tally with that on the machine itself, as during physical verification of cargo, this is the most important aspect for verifying the goods in relation to the documents.

Consignments under the D.E.E.C. Scheme

  1. Original Import part of the DEEC book and Original Advance Licence (custom purpose copy).
  2. In case of prior imports, Bond/Bond with Bank guarantee.
  3. In case Export obligation period of the licence has expired - DEEC copies of the shipping bill, A.R.4 copies, od duly audited export DEEC book.

Consignments under the Pass Book Scheme

  1. Annexure "C" (in quadruplicate).
  2. Original Pass Book.

Consignments under D.E.P.B. Scheme

  1. Original D.E.P.B. licence.

Consignments under 100 % E.O.U. Scheme

  1. Documents for registration of E.O.U. at customs.
  2. Enduse Bond.
  3. Transit Bond (if cargo is to be sent to place other than port of import)
  4. Warehousing Bond

Free of Charge Consignments

  1. Correspondence regarding free supply with the supplier
  2. Evidence of value / Price list / Previous Import documents
  3. In case of spares - catalogue of the spares as well as that of the main machine

Project Import

  1. Recommendation letter with list of plant and machinery for project import (in original) from the concerned ministry
  2. Industrial licence
  3. Purchase order and order confirmation
  4. Project report
  5. Statement of other plant and machinery
  6. Plant layout.
  7. Flow diagram.
  8. Catalogues and drawings.
  9. Application in appendix "A" - duly filled and signed.
  10. Continuity bond + 2% of the project value as revenue deposit in cash upto INR 5 million.
  11. In case the deposit amount is more than I.N.R. 5 million, then bank guarantee can be given for the amount in excess of I.N.R. 5 million.

In case of collaboration agreement or any relationship with the supplier, copy of the relevant agreement (in such cases customs may load the value for purpose of calculation of duty).

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