EXPORT DOCUMENTS

1] Invoice
2] Packing list
3] Bill of lading
4]Origin Certificate
5]Quality Documents

Meaning of an export invoice

is a document containing the description of the goods or services provided by an

exporter and the amount due from the importer. The format is relatively similar

compared to a regular with a few additional details in it.

Importance of raising an export

invoice
 In the case of an insurance claim, the export invoice serves as a

document for proof.

 It serves as evidence that the particular transaction between that buyer

and seller has taken place.

 It forms an important part of the shipping-related documents.

The government authorities may refer to the export invoiOften, the question arises as

to whether commercial invoices and export invoices are the same. An export invoice

includes the elements such as commercial invoice, proforma invoice and packing list.

Export invoices are used by the governmental authorities in the assessment and

calculation of taxes and duties to be levied.

As per GST law, there are three types of exports-

 Export under Bond/LUT

It is possible to export goods or services without paying IGST. The provisions in

CGST regulations, 2017 for exporters who choose to export without IGST are spelt

out in section 96A. It is mandatory to file a Letter of Undertaking when exporting

goods or services without paying IGST.

Letters of Undertaking (LUsavesave exporters the hassle of seeking a refund and

eliminates blocking funds using tax payments. The LUT will be furnished as per the

GST RFD 11 form by any registered person who-

 Is registered under the GST regime

 Want to supply goods without the payment of IGST

 Intends to supply goods overseas or to SEZs or to places in India itself

 Export with IGST

Contrary to the first method, the exporter will have to pay the IGST at export and

then claim a refund later on. A refund can be claimed for:

 The portion of the ITC (Input Tax Credit) remains unutilised.

 IGST paid on the goods and services exported.

 SEZ with IGST

To boost exports, there are certain relaxations given in terms of taxes to be paid on

exports. The supply of goods to an SEZ is treated as a zero-rated supply, which

means the taxes on the export need not be paid.

Indian Law to raise an export invoice under the

Time limit

As per Section 31 of the CGST Act, 2017, the time limit is dependent on whether it is

a supply of goods or a supply of services.

 Where the supply involves the movement of goods

 The invoice is to be issued before or at the time of removal of the goods

for delivery.

 Where the supply involves services

 The invoice is to be issued before or after providing the

service but within a specified period.

Contents of an export invoice

 Name, address, contact details and GSTIN of the exporter

 Name, address (billing as well as shipping address) of the

recipient

 Date of issue of invoice

 Due date

 Invoice number
  Conversion rate from INR to the applicable currency

 The total value of the invoice

 Type of export

 Details of the shipping bill

 Signature (physical or digital) of the authorised person

 Notes (to add a message to the importer, if any

How are packing and shipping

dealt with within an export
invoice?
International shipments require a packing list to guard against incorrect
cargo. This document supports goods being shipped from one business to
another and can accompany a certificate of inspection. The export invoice
contains certain details that give information regarding certain details
related to packing and shipping. The following details will be present in the
export invoice-

 Container

 ce to determine the actual value of the goods and calculate the

applicable taxes on them.

 To clear the goods from customs in the destination country, the

importer may utilise the export invoice.
2.PACKING LIST

What is a packing list?

A packing list is a document used in international trade. It provides
the exporter, international freight forwarder, and ultimate
consignee with information about the shipment, including how it's
packed, the dimensions and weight of each package, and the
marks and numbers that are noted on the outside of the boxes.

What are some other names for a packing list?

Other names used to describe a packing list are bill of the parcel,
unpacking note, packing slip, delivery docket, delivery list,
manifest, shipping list, and customer receipt.

Is a packing list a legal necessity?

While not technically a required document for Customs, a packing
list is helpful to include in your shipment as it makes the
import/export process easier for both shippers and Customs.

Why is a packing list important when exporting

goods from a given country?
 It provides a count of the product that is being shipped
 It serves as proof of the inland Bill of Lading
 It indicated the information required for the Certificate of Origin
 It provides much of the detail needed by the Electronic Export
Information section in the Automated Export System.
 It serves as proof of a Material Safety Data Sheet, in the case that goods
are deemed hazardous or dangerous.
 It is used to create a booking with the international carrier, as well as
obtaining an international Bill of Lading.
 It helps the Customs broker when entering the listed goods in their
country’s import database, as it contains important information.
 It serves as a guide for the receiver/buyer when counting the product
that they received.
  It serves as a supporting document for reimbursement under a letter of
credit.
How do I make an export packing list?
Your export packing list needs to include information about the number of units, boxes, and
any other available packaging information, and all of those details should match
the Commercial Invoice and reflect the same parties involved in the transaction.
Packing lists should also indicate if solid wood was used to pack the shipment and provide
the necessary fumigation or heat treatment certificate if applicable.
When creating a packing list, make sure to include as much detail as possible about the
shipment. Some important details to include are:
 Date
 Shipper and exporter contact information
 Consignee contact information
 The origin address of cargo
 The destination address of cargo
 Total number of packages within this shipment
 A detailed description of each package
 The volume and weight of each package
 The volume and weight of the entire shipment

3. BILL OF LADING

What is a Bill of Lading in Import, Export and

Shipping?

First, a Bill of Lading is a the most important shipping document involved in the import export
process. However, some shippers may not understand the bill of lading meaning or the types of bill
of lading that are issued along the supply chain. So, in this article we give insight into the bill of
lading and the different types of bill of lading used in International trade.

A Bill of Lading (B/L or BoL) document is an extremely important document involved

in the shipping and logistics industry. A Bill of Lading is a document that the Carrier
of goods issues to the “Shipper” of the goods.

It’s a document to provide evidence or proof of shipment. This is extremely

important in International Trade as it provides ‘title’ as to who legally owns the
cargo. Moreover, the Bill of Lading acts as evidence of Contract of Carriage, receipt
of goods and document of Title to the goods.
Also, the owner of the cargo (the holder of the B/L) has the legal rights to claim the
goods or arrange transfer ownership of the cargo to another party in the supply
chain.

How to use a Bill of Lading between the Parties

involved in Global Trade
The Bill of Lading is important in International Trade when it comes to
the Incoterms® that the goods are sold on and the payment terms agreed between
buyer and seller. In alot of cases, buyers and sellers will agree to pay a deposit to
the supplier then arrange the balance payment ‘upon receipt of Bill of Lading’.

This means that when the goods have been shipped and the shipper receives the
B/L from the carrier (shipping line). The shipper will use this document as security
and will only email a ‘copy’ of the Bill of Lading and other shipping documents to the
buyer to prove that the goods have been shipped and to request the balance
payment. The shipper will hold title to the original Bill of Lading (originals) and
therefore legally retain ownership of the cargo. The shipper will use this as security
to ensure that they receive the balance payment for the goods.

A B/L is also used when shippers and consignees arrange Letter’s of Credit (L/Cs)
with both party’s banks. Letters of Credit are contracts written between the shipper’s
bank and the consignee’s bank that will guarantee payment of goods ‘upon Bill of
Lading’.

Types of Bill of Lading

are many types of Bill of Lading documents and formats that carriers can issue along

the supply chain. Below are a few examples of B/L types:

 House Bill of Lading

 Surrender Bill of Lading

 Straight Bill of Lading

 Master Bill of Lading

 Blank Bill of Lading


What is the difference between Freight Collect and
Freight Pre-Paid?
The B/L will state that the shipment has been sent on ‘Freight Collect’ or ‘Freight

Pre-Paid’ terms. These terms relate to which party will be paying for the

International Freight costs.

If the shipment is sent Freight Collect – the freight charges will be ‘collected’ by the

Consignee. If the shipment has been sent on Freight Pre-Paid terms, the shipper

will be billed for the freight charges.

It’s important to note that the carrier must receive payment of the shipping charges
(by either party) BEFORE they will release the cargo to the Consignee.

 Freight Collect Incoterms® include – EXW, FCA, FAS, FOB

 Freight Pre-Paid Incoterms® include – CFR, CIF, CPT, CIP, DAP, DPU, DDP

What information is on a Bill of Lading format?

See below Bill of Lading example format.

 Shipper’s details including company name, address and contact details

 Consignee’s details including company name, address and contact details

 Notify Party (if different to the Consignee). In most cases the Notify Party will

be the same as the Consignee, so the Notify party will be marked as ‘same as

consignee’. This notify party can be used to notify any 3rd parties that need to

be made aware of the shipment updates, progress and delivery.

 Carrier’s details, including company name, logo, address, contact details and

their Terms and Conditions of carriage.

 B/L Number – the unique B/L number issued by the Shipping Company or

Freight Forwarder that is arranging the carriage of the cargo.

 Vessel Name and Voyage number

  Place of Receipt, Port of Loading, Port of Discharge, Place of delivery, Final

destination

 Container Number, Seal Number, Shipping Marks & Numbers, Description of

goods, Gross Weight, Cubic Measurement (m3), Special Instructions

 Freight Prepaid or Freight Collect

 Place and Date of Issue, Signature

 Terms and Conditions of Carriage

4.ORIGIN CERTIFICATE

A certificate of origin (CO) is a document used in international trade

to identify a product's country of origin. The CO will also detail the
product's specifications and the identities of the exporter and
importer. The CO is used for customs purposes, especially when a
tariff or other import duty is required.

What Is a Certificate of Origin (CO)?

A certificate of origin (CO) is a document declaring in which country a commodity or
good was manufactured. The certificate of origin contains information regarding the
product, its destination, and the country of export. For example, a good may be
marked "Made in the USA" or "Made in INDIA".

Required by many treaty agreements for cross-border trade, the CO is an important

form because it can help determine whether certain goods are eligible for import, or
whether goods are subject to duties.

KEY TAKEAWAYS
 A of origin (CO) records the country of origin that an certificate imported good
has come from.
 The CO is often mandated by importing countries and included in trade
agreements, as it is used to levy the appropriate import tax, if any apply.
 A CO can exist either in paper or digital format, and must be approved by the
requisite chamber of commerce or customs authority.
 Preferred COs are abbreviated versions that are only used in the presence of
a free trade agreement or treaty.
Understanding Certificates of Origin (COs)
Customs officials expect the CO to be a separate document from the commercial
invoice or packing list. Customs in these countries also expect it to be signed by the
exporter, the signature notarized, and the document subsequently signed and
stamped by a chamber of commerce. In some cases, the destination customs
authority may request proof of review from a specific chamber of commerce.
Chambers of commerce usually only certify that which is verifiable. However, if the
chamber is presented with a declaration attesting to commercial details, the
accuracy of which it cannot check, it must confine itself to stamping the document
attesting to the position and the identity of the signatory.

The proof of review usually amounts to the chamber’s official embossing stamp and
a signature of an authorized chamber representative. Some countries are accepting
electronically issued certificates of origin that have been electronically signed by a
chamber of commerce.

A certificate of origin may also be required by the buyer in the documentary

requirements stated within a letter of credit. The letter of credit may specify
additional certifications or language within that must be noted in order for the
certificate of origin to comply with the stated requirements

With an electronic certificate of origin (eCO), you can submit the required
documentation online and get an electronic certificate stamped by a chamber of
commerce in less than a day or get an expedited paper certificate overnight.

Types of Certificates of Origin

There is no standardized certificate of origin (CO) form for global trade, but a CO,
normally prepared by the exporter of goods, has at least the basic details about the
product being shipped, a tariff code, the exporter and importer, and the country of
origin. The exporter, with knowledge of the specific requirements of border control at
the importing country, will document these details, get the CO notarized by a
chamber of commerce, and submit the form with the shipment. Detail requirements
depend on the type of goods being exported and where they are going.

The main two types of COs are non-preferential and preferential .

Non-Preferential Cos

Non-preferential COs, also known as "ordinary COs," indicates that the goods do
not qualify for reduced tariffs or tariff-free treatment under trade arrangements
between countries.

If an exporting country does not have in place a treaty or trade agreement with the
importing country, an ordinary CO will be needed. Or, if a particular product being
shipped has been excluded from tariff relief it must also be declared using an
ordinary CO.

Preferential COs
Preferential COs indicate the presence of a free trade agreement or reduced tariffs
between countries. For example, exports between the United States, Mexico, and
Canada are exempt under the USMCA free trade agreement and would receive a
preferential CO. In these and similar cases, instead, a commercial invoice or bill of
lading is used.

In the U.S., the Generalized System of Preferences (GSP) enacted by Congress in

1974 to promote economic development of poor nations, eliminates duties on
thousands of products imported from over one hundred countries accorded
preferential status.

Countries like Bolivia, Cambodia, Haiti, Namibia, and Pakistan are presently on the
list, as are numerous other third-world or developing countries. The European Union
(EU) and countries around the world have their own versions of a GSP, mainly
geared to fostering economic growth through trade with friendly nations.

Free Trade Agreement Certificates of Origin

Free trade agreements made by the U.S. with other countries may necessitate a
specific form be issued by the exporter as proof of origin so products can qualify for
preferential duty rates. Samples of those forms can be found at the U.S. Customs
and Border Protection website , export.gov, or the customs or chamber of commerce
websites of the destination country.

In addition, the shipping solutions website allows you to download sample

certificates of origin for Australia, CAFTA-DR, Chile, Colombia, Korea, and the
USMCA (which replaced NAFTA).

Steps Paper for Obtaining a Certificate of Origin

Exporter in need of issuing a CO should follow the following steps, per their local
chamber of commerce:

1. Complete and notarize an appropriate affidavit.

2. Provide either a manufacturer's invoice or commercial invoice that shows
where your goods are manufactured.
3. Fill out the certificate of origin document.
4. Submit a notarized affidavit, certificate of origin document, and corresponding
invoices to your chamber of commerce.
5. Indicate which documents you would like to be stamped.

There is usually a fee for stamping certificates of origin—however, if you’re a

member, that fee may be reduced. This is an incentive for becoming a member.
What's Included on a Certificate of Origin ?
Certificates of origin will typically contain the following information;

 The name and contact information of the producer of the product, including
the country of origin
 The name and contact information of the exporting agent
 The name and contact information of the receiver/importing agent
 A description of the good(s), including the appropriate product codes (known
as HS codes)
 The item's quantity, size, and weight
 A waybill or bill of lading number
 The item's means of transportation and route information
 A dated commercial invoice of payment
 Any additional notes or remarks


How Do You Get a Certificate of Origin?

Certificates of origin (COs) are issued and filled out by the exporter of a good. The
CO may then be approved by a chamber of commerce prior to shipment.

Can I Produce My Own Certificate of Origin?

Only exporters can issue a certificate of origin. Contact your local chamber of
commerce (or similar authority) to get help with the process and understand what is
needed for their approval.

Is a Certificate of Origin the Same As Title?

A certificate of origin (CO) states from what country a product originated along with
its export and import information. However, it does not provide title in the sense of a
legal transfer of ownership of the good. That would be done via a separate
transaction involving an invoice or similar proof of sale.

In the context of new car sales, a manufacturer's CO may serve as equivalent to

initial title to a vehicle when it is received by a
dealership from overseas.

The Bottom Line

A certificate of origin (CO) is a document used in international trade to identify a
product's country of origin. The CO will also detail the product's specifications and
the identities of the exporter and importer. The CO is used for customs purposes,
especially when a tariff or other import duty is required.

5.QUALITY DOCUMENT
Definition:
Quality Documentation means the quality manuals, quality plans, quality procedures,
inspection and test plans, work instructions or like documentation, as appropriate, which
describe and define a Quality Management System.

This comprises all the documents that form part of the company’s quality management
system. This includes documents such as the quality policy, quality procedures, work
instructions and records. These documents are arranged in a definite hierarchy based on their
scope.

Quality policy/ Manual: Describes the quality system and what is to be done as an
organization to implement it. Also answers the question of why this quality system is being
implemented. In the pharmaceutical industry, this part will include the regulations to be
followed by the company such as USFDA guidelines/ICH guidelines/Schedule M
requirements/WHO-GMP requirements etc.

Quality Procedures: Describes how the quality system will be implemented, methods to
be used, who should do what, when, and where. More detailed than policy document.

Work Instructions: Specific to departments, and spell out details of how each task is to
be done. Detailed instructions are given, and may include diagrams, job sheets etc. In the
pharma industry, this is represented by SOPs.

Records: Evidence documents that prove that quality policy, procedures and work
instructions have been implemented as directed. In the pharmaceutical field, this includes
batch manufacturing records, QC test reports, validation documents etc.

1.DISTRIBUTION RECORDS
 Batches are released for distribution by the QC department only after thorough testing and
approval. The warehousing department must maintain records of batches released for
distribution in a systematic manner. For every batch of product, it is important to maintain
distribution records in sufficient detail to be able to trace to which places the product has
been sent. This is critical in the event of a problem with the product batch that necessitates a
product recall from the market.

Distribution record details:

Some of the important details required include:
• Name of the product, its strength, and description of dosage form.

• Batch number/lot number of shipped product.

• Name and address of consignee.

• Shipping date and quantity shipped.

• Besides warehouse inventory records, distribution records also include invoices receipts
from customers and bill of lading.