Introduction
Carriage on the Freight-Mode may be accepted for shipments which cannot be forwarded by the COB export mode viz
- Gifts having a value in excess of Indian Rupees: 25,000/=.
- Samples having a value in excess of Indian Rupees: 50,000/=.
- All shipments which are of a commercial nature and where foreign exchange remittance is involved.
- Items being sent out of the country for Repair and Return
- Liquids (NON DGR ONLY)
- Shipments weighing above 32 kgs
- Electronics
- Shipments accompanied by documentation which need to be acknowledged by customs as Proof of Exports
- Any item falling under the classification of Dangerous Goods is not accepted for carriage on the International network.
Carriage of shipments on the Freight Mode is subject to customs paperwork requirements specified by both Origin and Destination. The paperwork is to be provided by the Shipper.
Our Gateway for Customs Clearance for all Freight Mode Exports is Mumbai.
Shipper's Letter of Instruction
The shipper is required to fill out the Shipper's Letter of Instruction on his Company Letterhead, his list of instructions to IFCO e.g. Documents handed over, type of Shipping Bill, Documents to be forwarded to destination etc.
Shipments received at Mumbai without the Shipper's Letter of Instruction will face delays.
One-Time Registration with Customs EDI Systems
Mandatory Requirement:
It is a mandatory One Time requirement that Shippers, wishing to have their shipments customs cleared through Mumbai Customs, should:
- The Shipper needs to give this Appendix II form giving details about his Bank Account Number alongwith the Bank's Authorised Dearler Code. Shipper has to obtain this on the Bank's letterhead along wiith the Bank's stamp and signature.
- The IEC (Importer Exporter Code) Certificate is issued by the DGFT (Director General Foreign Trade) to all Exporters and Importers - First time Shippers need to provide a photocopy of the IEC Certificate with the updated PAN Number, to customs.
SDF Form
(Appendix I)
The SDF Form (which has replaced the GR1 Form) in duplicate, duly filled out, signed and stamped, must be submitted by Shippers, for all shipments where Foreign Exchange Remittance is involved.
Incase of manual Shipping Bill the GR1 Form is required.
Export Invoice
The Shipper's Export Invoice is an essential and very important document, and is the basis for Customs Clearance, both at the origin as well as at the destination.
The Export Invoice must:
- Be Submitted with 6 copies
- State the Freight and Insurance Amounts separately, if value is declared on the Export Invoice and if the shipment is forwarded on a CIF (Cost Insurance Freight) basis.
- State the Freight amount separately, if value is declared on the Export Invoice and if the shipment is forwarded on a C&F (Cost and Freight) basis.
- State the IEC (Importer Exporter Code).
- Mention the AD (Authorised Dealer) Code Number of the Shipper's bank. This is the Authorised Dealer code number allocated to the bank to which the foreign exchange remittance would be forwarded by the Consignee. The AD Code number is a 14 digit number (e.g. 1234567-1234567). An incorrect code declaration would result in delays in customs clearance, as the document would be rejected by the Customs EDI Systems.
- Mention the Bank Account Number, which is the Shipper's Account Number with his bank, to which the Foreign Exchange Remittance would be forwarded by the Consignee.
- Marks and Numbers, as stated on the packages of the shipment, for easy identification.
- Specify nature and period of payment.
All Export Invoices must be printed and must be signed and stamped by the Shipper. Hand-written Export Invoices are not acceptable by customs. Click for an Export Invoice Format
Shipping Bill For Exports
The Shipping Bill for Exports is an essential document for Customs. The various types of Shipping Bills are:
All the above except the Dutiable Shipping Bill are computerised Shipping Bills for Exports. For 'Repair-and-Return' shipments, and for shipments sent by individuals, a manual Shipping Bill is permitted.
For all types of Shipping Bill, the Shipper must submit with every shipment :
- Shipper's Letter of Instructions
- Copy of the IEC Certificate with updated PAN Number
Free Shipping Bill
A Free Shipping Bill is filed for shipments where the Shipper does not claim any export benefits. For filing of a Free Shipping Bill, only the following documents are required:
SDF Form
(Appendix I)
Drawback Shipping Bill
A Drawback Shipping Bill is filed for shipments where the Shipper claims Drawback as an export benefit.
To be able to file a Drawback Shipping Bill at Mumbai Customs EDI Systems, the Shipper must have a valid account with the State Bank of India, Air Cargo Complex, Mumbai Airport.
For first time Shippers wishing to open an account with the bank, we could provide assistance. The minimum deposit amount is Rs: 10,000/=.
This Bank Account Number is required so as to permit the authorities to deposit the Drawback amount due to the Shipper, in the account.
Customs EDI Systems at Mumbai Air Cargo Complex would reject any application of filing of Drawback Shipping Bill where the Shipper does not have an account with the State Bank of India.
Shippers wishing to clear shipments through customs would have to submit to us the following, duly filled out, signed and stamped with the company seal.
- Annexure B Form
- Appendix III Form (with coloumn 10: PMV value to be filled by Shipper)
- Appendix 1V Form (applicable only for certain items)
- Modvat Copy (issued by Central Excise to Shipper certifying that Shipper is not claiming any benefits under Central Excise)
- ANN I or ANNX II (for garments)
DEPB Shipping Bill (Duty Entitlement Passbook Scheme)
If the Shipper is exporting an item for which the rate under DEPB is fixed for the serial number of the item being exported, the following are required:
DEEC Shipping Bill (Duty Exemption Entitlement Certificate)
For a one time DEEC Registration, the following are required:
- Annexure For DEEC Declaration
- Advance Licence - original.
- DEEC Book or copy of complete application along with the Joint Director Foreign Trade (JDFT) acknowledgement of receipt of registration.
- DEEC declaration stating it is an exempted material (if not already stated on the Invoice).
- Appendix III, if claiming Drawback with DEEC (A State Bank of India account at the Air Cargo Complex branch, Mumbai, is essential.
Once the DEEC Registration is complete, the following is required from the Shipper:
Indian Customs at Mumbai Airport require a Chartered Engineer's Certificate for all shipments containing "Engineering Products" forwarded under DEEC Shipping Bills.
Bond Shipping Bill
Shippers who have the status of 100% EOU (Export Oriented Unit) must export their shipments under the Bond Shipping Bill.
The following are required for export under a Bond Shipping Bill:
- Annexure C1Form, duly filled out, signed and stamped with the seal of the Examination Officer of the Excise Department, and countersigned by the Superintendent of the Excise Department.
Dutiable Shipping Bill
Duty for Exports is levied on the Shipper for export of items like Coffee, 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 form of Shipping Bill that is handled manually by customs. Export Duty must be paid by the shipper.
Repair and Return Items
If a Shipper has imported an item, of which part or the whole is found to be defective, and the Shipper wishes to return it to the supplier for repairs, the following documentation is required for customs clearance:
- Original Import Bill of Entry.
- Original customs-attested Import Invoice which should clearly state the serial/part number of the item imported.
- Certificate for Repair and Return from any Bank.
- Note: Customs may request for a Chartered Engineer's Certificate.
For export, the Export Shipping Bill will show the serial/part number of the item that will be used when the item is returned after repairs. Duty will be levied only on the "repair cost plus to-and-from freight/insurance"
Gifts & Samples by the Freight Mode
Shippers wishing to forward bonafide samples or free gifts by the freight mode will have to obtain:
- A Certificate from any bank that should state the nature of the shipment (gift/samples), and that no foreign exchange is involved. Click for a sample of Bank Certificate for Gifts and Samples
Export of Pharmaceuticals
For export of Pharmaceuticals, the following additional documentation is required along with the other applicable documents mentioned above:
- Drug Licence Copy.
- Form 20/21B.
- A sample of the contents for inspection by the Additional Drug Controller.
- Sample of the label affixed on the package.
Chemicals
Dangerous Goods are not acceptable for carriage.
For all other chemicals that are accepted for carriage the following documents are required, apart from the normal customs paperwork:
- Toxic Substances Control Act (TSCA) Certificate.
Certificate from the Shipper certifying that the goods are not covered under the latest edition of the IATA DANGEROUS GOODS REGULATIONS, and are non-hazardous, non-toxic and non-corrosive, and can be carried on a passenger aircraft.
MSDS (Material Safety Data Sheet) which should include `Transportation details'.
Additional Documentation for Garments/ Fabrics destined to USA
For clearance through US Customs, the following additional documentation is required for shipments of Fabric/Garments to the USA:
- Quota Charge Statement: For all shipments to the USA of Garments, Fabric, Made-ups, a 'Single Country Declaration' has to be submitted which must contain details of the following:
- Whether the material is Knitted or Woven.
- Gender (whether the item is for Female, Male or Unisex).
- Type of Neck (crew, no neck opening, V-neck).
- Stitches per centimetre.
- Long or short sleeved.
- Type of bottom (hemmed, ribbed, drawstring).
- Negative Declaration: negative declaration is required to be submitted by the Shipper when exporting Silk Garments, Fabric, Made-ups, where the content is more than 70%, to the USA.
Packaging
The Shipper is responsible to ensure that shipments tendered are:
- Packed in good, air-worthy packaging which will withstand the weight of the contents while in transit to destination.
- That the Name and Address of the Shipper and Consignee are marked on at least two sides of each package to ensure easy identification.
- That the Marks and Numbers (as stated on the Invoice) are legibly printed on at least two sides of each package to ensure easy identification.
Poor packaging will result in loss/damage to the goods