7. Lets learn…………..
• This is a custom documents.
• In fact, it is the main documents on the basis of which the custom’s
permission for export is given.
• In simple terms without the stamp of the customs authority on the shipping
bill the exporter cant take the goods into the port.
• The shipping bill contains particulars of the goods, the name of the vessel,
master or agents, flag, the port at which goods are to be discharged, the
country of final destination, the exporter’s name and address etc.
8. Contd…….
• There are normally five copies of the shipping bill prepared.
• Customs c
• Drawback copy
• Port trust copy
• Exporters copy
• Export promotion copy
10. Shipping bill for Duty free goods
• It is used for goods on which no export duty is charged.
• The bill is printed on white paper.
• Example:
11. Dutiable Shipping Bill
• It is used for goods on which export duty is charged by customs authority.
• The bill is printed on yellow paper.
• Example:
12. Shipping bill for export of duty free goods ex-bond
• It is used for goods which are imported for re-export and are kept in bonded
warehouses(gowdowns).
• The bill is printed on pink colour paper.
13. Drawback Shipping Bill :
• It is used for claiming drawback of duty paid to the customs authority.
• The bill is printed on green colour paper.
14. Shipping bill for export under DEPB scheme
• DEPB means Duty Entitlement Passbook Scheme
• The bill is blue in colour.
15. The following are the documents required for
the processing of the Shipping Bill:
• GR forms (in duplicate) for shipment to all the countries.
• 4 copies of the packing list mentioning the contents, quantity, gross and net weight
of each package.
• 4 copies of invoices which contains all relevant particulars like number of
packages, quantity, unit rate, total f.o.b./ c.i.f. value, correct & full description of
goods etc.
• Contract, L/C, Purchase Order of the overseas buyer.
• AR4 (both original and duplicate) and invoice.
• Inspection/ Examination Certificate.
16. Why it is necessary?
• Main customs document
• Endorsement of bill by customs authority.
• Collection of export incentives.
• Determining value of goods exported.
• Future reference.
18. Introduction
• There are different modes of transport through which goods can be
Imported .
• Therefore every mode of transport will have a different document.
19. Ocean Freight
• Various types of bills of
lading
Air Freight
Multimodal transport
• Air bill/Air
consignment notes
Rail/Road
Courier • Railway
• Courier receipt receipt/Consignment
note
Post
• Waybill
20. Bills of lading
• A bill of lading is a document issued by a carrier to a shipper, listing and
acknowledging receipt of goods for transport and specifying terms of delivery.
• It serves three main functions:
• (1) a document of title to the goods described in the Bill of Lading;
• (2) a receipt for the goods; and
• (3) as evidence of the terms and conditions agreed upon for the transportation of
the goods.
22. Airway Bill/Air consignment notes
• Air Waybill (AWB) or air consignment note refers to a receipt issued by an
international airline for goods and an evidence of the contract of carriage, but it is
not a document of title to the goods. Hence, the AWB is non-negotiable.
• The Air Waybill (AWB) is the most important document issued by a carrier either
directly or through its authorised agent.
• It is a non-negotiable transport document. It covers transport of cargo from airport
to airport.
• By accepting a shipment an IATA cargo agent is acting on behalf of the carrier
whose air waybill is issued.
23. Airway bill number
• AWBs have eleven digit numbers which can be used to make bookings, check the
status of delivery, and current position of the shipment. The number consists of:
• 1. The first three digits are the airline prefix. Each airline has been assigned a 3-digit
number by IATA, so from the prefix we know which airline has issued the
document.
• 2. The next seven digits are the running number/s - one number for each
consignment
• 3. The last digit is what is called the check digit. It is arrived at in the following
manner:
24. Importance of airway bill
• Contract of carriage. Behind every original of the AWB are conditions of contract for carriage
• Evidence of receipt of goods
• Freight bill
• Certificate of insurance
• Customs declaration
• The carrier's name
• Its head office address
• Its logo
• The pre printed eleven digit air waybill number
25. Railway receipt/Consignment note
• It is also known as ‘consignment note’.
• It is issued by the railways confirming that the goods have been loaded for
transportation to a particular station as mentioned by the exporter.
• The ownership of the railway receipt can be transferred from one person to
another.
26. Waybill
• When foreign parcels are received in India through post, the foreign post office attached to
the Postal Department prepares a list of such items known as Way Bill and submits the same
to the Customs officers posted in Foreign Post Office in a section styled "Postal Appraising
Department".
• The Way Bill is checked by the Postal Appraising Department and in cases where the
description is clear and the value is small and the goods are other than trade goods in
commercial quantities, the same are assessed straightaway on the Way Bill itself and the
parcels released to the respective post offices after indicating the Customs duty amount
leviable, if any, there on the Way Bill and on the parcel.
• The duty indicated on the parcel is recovered by the Postal Department from the addressee
and passed on to the Customs Department.
27. Courier receipt
• It is issued by courier company for the goods accepted by it for delivering to
the importer.
• The courier receipt contains details such as name and address of the
importer and exorter, name of goods sent, mode of transport, place where
the goods are received , amount of charges, etc,.
28. Multimodal transport
• Multimodal transport (also known as combined
transport) is the transportation of goods under a
single contract, but performed with at least two
different means of transport; the carrier is liable
(in a legal sense) for the entire carriage, even
though it is performed by several different modes
of transport (by rail, sea and road, for example).
• The carrier does not have to possess all the means
of transport, and in practice usually does not; the
carriage is often performed by sub-carriers
(referred to in legal language as "actual carriers").
• The carrier responsible for the entire carriage is
referred to as a multimodal transport operator, or
MTO
Notas do Editor
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1. A straight bill of lading is a non-negotiable document, made out to a specifically named consignee, from which the steamship company acknowledges receipt of the freight and agrees to move it to its destination.Unlike an order bill, the straight bill does not have to be surrendered to the carrier in order for the importer to obtain possession of the goods.2. An Order bill of lading is a document that is made out to the order of of the foreign importer or its bank, or the order of the export firm, its bank, or another designated party.