Exports & Imports
Check List for Exporters

Check List for Importers

Helpful Information for New Exporters and Importers


Guidelines for Applying For Registrations and Licenses


Procedures for Opening of Drawback Account


Points to Remember while sending a Shipment for Export

 

Incoterms

Conversions

Glossary Of Terms
 
     
 
 
 
 

Guidelines for Applying For Registrations and Licenses
 

bullet Two copies of the application must be submitted unless otherwise mentioned.
 
bullet Each individual page of the application has to be signed by the applicant.
 
bullet Part 1 & Part 4 has to be filled in by all applicants. In case of applications submitted electronically, no hard copies of Part 1 may be submitted. However in cases where applications are submitted otherwise, hard copy of Part 1 has to be submitted.
 
bullet Only relevant portions of Part 2 & Part 3 need to be filled in.
 
bullet Application must be accompanied by documents as per details given below:
 

For Importer Exporter Code Number (IEC)

bullet Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee in terms of Appendix 21B.
bullet Certificate from the Banker of the applicant firm in the format given in Appendix 18A.
Self certified copy of Permanent Account Number (PAN) issued by Income Tax Authorities.
bullet Self certified copy of RBI approval in cases where non-resident interest/holding in the firm/company exists with repatriation benefits.
 

For Import License for Restricted Items

bullet Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee in terms of Appendix 21B.
bullet Self certified copy of Performa Invoice from foreign supplier showing CIF value of the goods.
bullet Self certified copy of Registration Certificate issued by concerned authority.
bullet Self certified copy of the recommendation letter by the concerned authority.
bullet In case of import of gift, Donor's letter in Original.
bullet In case of import of Ammunition, a certificate from the Chartered Accountant/Cost and Works Accountant/Company Secretary showing sales turnover of ammunition (indigenous and imported) during the preceding three licensing years.
 

For Import Certificate under Indo - US Memorandum

bullet Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee in terms of Appendix 21B.
bullet Self certified copy of letter from US supplier in support of request for Import Certificate.
 

For Star Export House Certification

bullet Self certified copy of valid RCMC.
bullet Statement of exports made in the preceding three licensing years and/or current licensing year duly certified by a Chartered Accountant/Cost and Works Accountant in the format given in Appendix 26.
bullet Self certified copy of the Balance Sheet filed with Income Tax Authorities for the relevant year(s).
 

For Advance License applications

bullet Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee in terms of Appendix 21B.
 
bullet Additional documents required in case of issue of Advance License for Annual Requirements:
bullet Statement of exports made in the preceding licensing year duly certified by a Chartered Accountant/Cost and Works Accountant in the format given in Appendix 26.
bullet Self certified copy of the manufacturing license of the applicant firm or his supporting manufacturer.
 
bullet Additional documents required in case of issue of DFRC:
bullet In case of physical exports
bullet EP copy of the Shipping Bill or Bill of Export (only in case of exports through notified land Customs under paragraph 4.19)
bullet Bank Certificate of Exports and Realisation as given in Appendix 22A or Foreign Inward Remittance Certificate (FIRC) in the case of direct negotiation of documents or Appendix 22D in the case of offsetting of export proceeds with approval of RBI. In case of FIRC, a declaration from the exporter that the remittance is in respect of Shipping Bill(s) No ____________ DTD _________ shall also be furnished.
bullet Statement of exports/supplies giving separately each Shipping Bill number/Bill of export number and date, FOB/ FOR value in Indian rupees as per Shipping Bill/ Bill of export and description of the resultant product.
bullet In case of deemed exports
bullet Copy of the invoice duly signed by the unit receiving the material and their jurisdictional excise authorities certifying the item of supply, its quantity, value and date of such supply. However incase of supply of items, which are non-excisable product(s), a project authority certificate (PAC) certifying quantity, value and date of such supply would be acceptable in lieu of excise certification. Not withstanding the above, in respect of supplies to EOU, a copy of ARE-3 duly signed by the jurisdictional excise authorities certifying the item of supply, its quantity, value and date of such supply shall be furnished.
bullet Payment certificates from the project authority as per Appendix-22C or payment certificate or bank certificate of payment for domestic supplies as per Appendix 22b which ever is applicable.
bullet Statement of supplies giving separately each supply invoice number and date, FOR value in Indian rupees as per invoice and description of the resultant product.
 
bullet In cases where import of fuel has been sought for the grant of Advance License/ Advance License for Annual Requirements/ DFRC (excluding Advance license applications for ad-hoc norms and those under Para 4.7 of Handbook)
bullet Self certified copy of the permission issued to the manufacturer exporter by the competent authority (concerned State Electricity Board or Power Corporation or Regulatory Commission of the State) under Section 44 of the Electricity (Supply) Act, 1948 for the installation of captive power plant based on the specified fuel unless the permission is specifically waived by the State Electricity Board; and
bullet Self certified copy of the letter intimating the date of commissioning of the captive power plant from the concerned authority which issued the permission letter is to be submitted.

Note: The import of only such fuel(s) shall be allowed which have/ has been specified in the said permission.
 

bullet Additional documents required in case of supplies under deemed export/intermediate supplies under Advance License Scheme:
bullet Invalidation Letter in case of supplies to
bullet An EPCG license holder;
bullet An Advance License holder;
bullet Project Authority certificate in case of supplies other than above and to EOU/ EHTP/ STP/BTP units;
 
bullet Additional documents required in case of issue of Advance License under Para 4.7 of Handbook
bullet Information as per Appendix-11A.
bullet Technical Details of the export product as per the details given in Appendix 33
bullet Chartered Engineer certificate certifying the import requirements of raw materials in the format given in Appendix 32B
bullet Production and Consumption data of the manufacturer/supporting manufacturer of the preceding three licensing years, duly certified by the Chartered accountant/ Cost & Works Accountant/ Jurisdictional Excise Authority.
 

For GEM REP applications
 

bullet Bank Receipt (in duplicate)/Demand Draft evidencing payment of application fee in terms of Appendix 21B.
bullet Bank Certificate of Export and Realisation in the format given in Appendix 22A evidencing realisation of exports proceeds/sales proceeds.
bullet Export Promotion (EP) copy of Shipping Bill(s) in Original. (Photocopy of the EP copy of Shipping Bill duly endorsed may be returned for utilization/re-import purposes when the exports are made on consignment basis).
bullet Customs attested invoice.
bullet In case of application for Replenishment license under paragraph 4A.28 of this Handbook, an applicant will be required to submit documents as given at S.No.1 above and Statement of Exports made during the preceding licensing year duly certified by Chartered Accountant/Cost & Works Accountant in the format given in Appendix 26.
 

For Diamond Imprest applications
 

bullet Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee in terms of Appendix 21B.
bullet Self certified copy of valid RCMC.
bullet Self certified copy of Export Order.
bullet Statement of exports of cut and polished diamonds made during the preceding three licensing years duly certified by Chartered Accountant/Cost & Works Accountant in the format given in Appendix 26. The value of exports made towards fulfillment of export obligation under Diamond Imprest License shall be shown separately.
 

For DEPB applications
 

bullet Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee in terms of Appendix 21B.
bullet Export Promotion (EP) copy of Shipping Bill(s). In case of exports through notified land Customs under paragraph 4.40, Bill of Export may be accepted in lieu of Shipping Bill.
bullet Bank Certificate of Exports and Realisation as given in Appendix 22A or Foreign Inward Remittance Certificate (FIRC) in the case of direct negotiation of documents or Appendix 22 D in the case of offsetting of export proceeds with the approval of RBI. In case of FIRC, a declaration from the exporter that the remittance is in respect of Shipping Bill(s) No. ____________ DTD _________ shall also be furnished
 

For EPCG License applications
 

bullet Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee in terms of Appendix 21B.
bullet Self certified copy of Drug Manufacturing License in case of export of Pharmaceutical product or self certified copy of IEM/SSI Registration Number in case of other products or a self certified copy of Service Tax Registration in case of Service Providers.
bullet Certificate from a Chartered Engineer in the format given in Appendix 32A certifying:
bullet  
bullet the end use/nexus of machinery sought for import under EPCG Scheme in the pre production/production/post production activity of the exported goods/services (explaining the end use of machinery in detail); and/or
bullet the essentiality of spare parts sought for import and its required quantity for existing machinery manufacturing the goods to be exported/ machinery sought for import; and/or
bullet complete usage of equipments/goods sought for import under the EPCG Scheme for supply of service to overseas customers/ service consumers of any other country in India to earn free foreign exchange/supply of service in India relating to export paid in free foreign exchange.
bullet Statement of exports made/services rendered by the applicant firm in respect of the same/similar export product/services rendered during the preceding three licensing years duly certified by a Chartered Accountant/Cost and Works Accountant in the format given in Appendix 26.
bullet In case of import of spares for existing plant and machinery, a list of plant/machinery already installed in the factory/premises of the applicant firm/supporting manufacturer for which the spares are required, duly certified by a Chartered Engineer or jurisdictional Central Excise authorities.
bullet In case of EPCG applications made by EOU/SEZ units, a self certified copy of the `No Objection Certificate’ from the Development Commissioner concerned showing the details of the capital goods imported/indigenously procured by the applicant firm, its value at the time of import/sourcing and the depreciated value for the purpose of assessment of duty under the Scheme is to be submitted.

Note: In case of Service Providers, who are not registered with Service Tax authorities (and a declaration in this regard has been submitted at Serial no. 13 (f) of Part 4 of the application), a registration certificate from FIEO is to be submitted. In such cases, address of the jurisdictional Central Excise Authority under whom the proposed CG is to be installed may not be insisted upon.
 
bullet Copy of previous EPCG License (in case application is made under EPCG Technological Upgradation Scheme).
 

For Served from India Scheme applications
 

bullet Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee in terms of Appendix 21B.
bullet Self certified copy of the Balance Sheet filed with Income Tax Authorities for the relevant year(s).
bullet Self certified copy of Service Tax Registration (in cases where Service provider is registered with Service tax authorities).
 

For Vishesh Krishi Upaj Yojana applications
 

bullet Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee in terms of Appendix 21b.
bullet Export promotion (EP) copy of Shipping Bill(s). In case of exports through notified land Customs under paragraph 4.40, Bill of Export may be accepted in lieu of Shipping Bill.
bullet Bank Certificate of Exports and Realisation as given in Appendix 22A or Foreign Inward Remittance Certificate (FIRC) in the case of direct negotiation of documents or Appendix 22D in the case of offsetting of export proceeds with the approval of RBI. In case of FIRC, a declaration from the exporter that the remittance is in respect of Shipping Bill(s) No. ____________ DTD _________ shall also be furnished.
 

For Target Plus Scheme applications
 

bullet Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee in terms of Appendix 21B.
bullet Self certified copy of valid RCMC.
bullet Self certified copy of the Balance Sheet filed with Income Tax Authorities for the relevant year(s)
bullet Statement of exports made duly certified by a Chartered Accountant/Cost and Works Accountant in the format given in Appendix 26.
 

For Duty Drawback on All Industry Rates/Fixation of Drawback Rates/Refund of Terminal Excise Duty
 

bullet Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee in terms of Appendix 21B.
bullet In case of Refund of Terminal Excise Duty/Duty Drawback
bullet  
bullet Supply invoices certified by Project Authority or self certified or excise attested invoices. In case of 100% EOUs/STP/EHTP units, a complete AR-3A/ supply invoice certified by the bond officer is to be furnished.
bullet Payment certificate issued by the Project Authority as per Appendix 22C. For supply to EOU units the certificate to be given regarding receipt of payment through normal banking channel in the form given in Appendix- 22B. However, in respect of supplies under paragraph 8.2 (d), (e), (f), (g) and (j), wherever eligible for refund of TED, if the applicant is not able to furnish payment certificate, he may alternatively furnish the copies of the excise invoices showing the receipt of the material by the Project Authority duly countersigned by the authorized person for this purpose as given in note (3) of Appendix-27, in lieu of payment certificate.In such cases, the applicant shall furnish the copies of the excise invoices showing the receipt of the material by the Project authority duly countersigned by the authorized person for this purpose as given in note (3) of Appendix-27 in lieu of payment certificate.
bullet Photocopy of complete A.R.O./Back to Back LC
bullet Photocopy of the purchase order/L.O.I/contract (self certified).
bullet Original input stage Invoices with corresponding ER-1/ER-3 duly certified by Excise authorities or self certified invoice showing the Terminal Excise Duty paid.
bullet In respect of supplies under paragraph 8.2(d), (e) (f) (g) and (j), the applicant shall furnish a copy of the project authority certificate as given in Appendix-27.
bullet Additional documents to be submitted wherever brand rate of duty drawback is being claimed:
bullet  
bullet DBK I duly certified by a Chartered Engineer in the format given in Appendix
bullet DBK II, IIA, III & III-A, duly certified by a Chartered Accountant along with self certified non-availment of CENVAT credit
bullet Photocopies of Bill of Entries along with relevant Import Invoices.
bullet Original input invoices with corresponding ER-1/ER-3 duly certified Central excise authorities or self-certified invoices showing payments of excise duty in support of the details shown in DBK-III and DBK-IIIA in the format given in Appendix

Note: In case of public sector undertaking, the DBK statements may be signed/ certified by the Head of Production and Head of Finance department.
 

For Enhancement in CIF/FOB Value or Revalidation or EO extension of License
 

bullet Bank Receipt (in duplicate)/Demand Draft/EFT details evidencing payment of application fee in terms of Appendix 21B or otherwise as per Policy/Procedures.
bullet License in Original
 

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

bullet Technical Details of the export product as per the details given in Appendix 33
bullet Chartered Engineer certificate certifying the import requirements of raw materials in the format given in Appendix 32B
bullet Production and Consumption data of the manufacturer/supporting manufacturer of the preceding three licensing years as given in serial no 3 of sub section XII, duly certified by the Chartered accountant/ Cost & Works Accountant/ Jurisdictional Excise Authority.
 

For Fixation of DEPB Rates/Fuel rates
 

bullet In support of data furnished at serial no. 3, 4 and 5 of sub section XIII, minimum 5 Shipping Bills /Bills of Entry (self certified copies) should be submitted for each item of export/ import during the past one year. This may however be restricted to two Shipping Bills/Bills of Entry/per month for exports/ imports made during the past one year. Alternatively in lieu of the Bills of Entry, the firm may submit copies of Customs data for imports containing the name of the raw materials, quantity, CIF value, name of the importers, port of import etc.
bullet International price of items of import as obtained from international journals/ magazines are to be submitted only in support of actual imports as given in serial no 3 and 5 of sub section XIII.
bullet If the applicant has insufficient data on the items of import/export, he may also submit data and documents of other exporters of the same export product.
bullet 5 copies of the application should be submitted. However, only two copies of the supporting documents viz. relevant Shipping Bills/ Bills of Entry is to be submitted in support of all the data as furnished by the applicant.
bullet A copy of the application and supporting documents should simultaneously be submitted to the concerned Export Promotion Council/Commodity Board.
bullet Data sheet as per Appendix-11B
bullet In case of application for fixation of fuel rate, self certified copy of permission letter issued by the competent authority under Section 44 of the Electricity Supply (Act), 1948 for installation of Captive Power Plant stipulating among other things, the specific fuel to be used by such plant.

Note: The DEPB rate shall be fixed only for those products for which Standard Input Output Norms have been notified. In case of an export product for which Standard Input Output Norms is not fixed, the applicant has to first apply for fixation of SION.
 

For Redemption of Advance License
 

bullet For physical exports:
bullet Bank Certificate of Exports and Realisation in the form given at Appendix 22A or Foreign Inward Remittance Certificate (FIRC) in the case of direct negotiation of documents or Appendix 22D in case of offsetting of export proceeds. However, realisation of export proceeds shall not be insisted if the shipments are made against confirmed irrevocable letter of credit or bill of exchange is unconditionally Avalised/ Co- Accepted/ Guaranteed by a bank and the same is confirmed by the exporter’s bank and certified by the bank in column 14/15 of Appendix 22A.
bullet EP copy of the shipping bill(s) containing details of shipment effected or bill of export in case of export to SEZ
bullet A statement of exports giving details of shipping bill wise exports indicating the shipping bill number, date, FOB value as per shipping bill and description of export product
bullet A statement of imports indicating bill of entry wise item of imports, quantity of imports and its CIF value.
 
bullet For deemed exports
bullet A copy of the invoice or a statement of invoices duly signed by the unit receiving the material and their jurisdictional excise authorities certifying the item of supply, its quantity, value and date of such supply. However in case of supply of items which are non excisable or supply of excisable items to a unit producing non excisable product(s), a project authority certificate (PAC) certifying quantity, value and date of supply would be acceptable in lieu of excise certification. However, in respect of supplies to EOU/EHTP/ STP/ BTP, a copy of ARE-3 duly signed by the jurisdictional excise authorities certifying the item of supply, its quantity, value and date of such supply can be furnished in lieu of the excise attested invoice (s) or statement of invoices as given above.
bullet Payment certificate from the project authority in the form given in Appendix-22C In the case of Advance License for Intermediate Supplies/ deemed exports, supplies to the EOUs/EHTPs/STPs/BTPs, documentary evidence from the bank substantiating the realisation of proceeds from the License holder or EOUs/EHTPs/STPs/BTPs, as the case may be, through the normal banking channel, shall be furnished in the form given at Appendix 22B. However realisation of proceeds shall not be insisted upon if the shipments are made against confirmed irrevocable inland letter of credit or inland bill of exchange is unconditionally Avalised/ Co- Accepted/ Guaranteed by a bank and the same is confirmed by the exporters bank and certified by the bank in column 5/6/7 of Appendix 22B
bullet A statement of supplies giving details of supply invoices and indicating the invoice number, date, FOR value as per invoices and description of product
bullet A statement of imports indicating bill of entry wise item of imports, quantity of imports and its CIF value
 

Statement of Export/Redemption of EPCG License
 

bullet For Physical Exports:
bullet Consolidated statement of exports made or individual statements (bank/authorized dealer wise) in sub section XV duly certified by a Chartered Accountant as per format given in Appendix 26 and bank evidencing exports and realisation in freely convertible. However, in case of exports made under an irrevocable letter of credit or a bill of exchange is unconditionally Avalised/ Co- Accepted/Guaranteed by a bank and the same is confirmed by the exporters bank, realization of export proceeds would not be insisted upon provided the final receipts are in free foreign exchange and a confirmation is given by the Bank in this regard.
 
bullet For Deemed Exports:
bullet Copy of ARO/Back to Back Inland letter of Credit or Advance License for Intermediate Supplies or Supply invoices or ARE 3 duly certified by the Bond Office of EOU concerned showing that supplies have been received.
Evidence of having received the payment through normal banking channel in the form given in Appendix 22B or a self certified copy of payment certificate issued by the Project Authority concerned in the form given in Appendix-22C.
 
bullet For Services rendered:
bullet Consolidated statement or individual statements (bank/authorized dealer wise) of services rendered as given in sub section XV duly certified by a Chartered Accountant as per format given in Appendix 26 and bank/authorized dealer evidencing foreign exchange earning received through normal banking channel.
bullet Copy of license showing the date of clearance of the first consignment
bullet Customs purpose copy of EPCG License
bullet At the time of redemption, the license holder shall also submit certificate from the Independent Chartered Engineer confirming the use of spares so imported under the Scheme in the installed capital goods on the basis of stock & consumption register maintained by license holder.
 

For EO Refixation under EPCG License
 

bullet EPCG License in original.
 

For Clubbing of Licenses
 

bullet Advance License (s) / EPCG License (s) in original
 

Statement of Imports made under Served from India Scheme/ Target Plus Scheme
 

bullet Self certified copy of License.
 

For Refund of Application Fee
 

bullet Copy of Bank Receipt/Demand Draft against which the refund is being claimed








 
 

 

 

 

 

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