Introduction








India’s Foreign Trade i.e. Exports and Imports are regulated by Foreign national trading policy notified by the Central Government within the exercise of powers conferred by section 5 of foreign trade (Development and Regulation) Act 1992.


 Presently Foreign national trading policy 2015-20 is effective from 1st April 2015. As per FTD & R act, export is defined as an act of removing any goods by land, sea or air and with the right transaction of cash .




STARTING EXPORTS

1) Establishing an Organisation
To start the export business, first a sole Proprietary concern/ Partnership firm/Company has got to be found out as per procedure with a beautiful name and logo.


2) Opening a checking account
accounting with a bank authorized to deal in exchange should be opened.


3) Obtaining Permanent Account Number (PAN)
It is necessary for each exporter and importer to get a PAN from the tax Department.



4) Obtaining the Importer-Exporter Code (IEC) Number
As per the Foreign national trading policy it's mandatory to get IEC for export/import from India. 

An application for IEC is filed online at www.dgft.gov.in as per ANF 2A, online payment of application fee of Rs. 500/- through net Banking or credit/debit card is formed along side requisite documents as mentioned within the form . (For more information Click here)

5) Registration cum membership certificate (RCMC)
For availing authorization to import/ export or the other benefit or concession under FTP 2015-20, as also to avail the services/ guidance, exporters are required to get RCMC granted by the concerned Export Promotion Councils/ FIEO/Commodity Boards/ Authorities.

6) Selection of product
All items are freely exportable except few items appearing in prohibited/ restricted lists.

After studying the trends of export of various products from India proper selection of the product(s) to be exported could also be made.

7) Selection of Markets
An overseas market should be selected after research covering market size, competition, quality requirements, payment terms, etc.


 Exporters also can evaluate the markets supported the export benefits available for a couple of countries under the FTP. Export promotion agencies, Indian Missions abroad, colleagues, friends, and relatives could be helpful in gathering information.


8) Finding Buyers


Many foreign countries have state-sponsored or state-controlled companies called trading companies which import products, usually in bulk orders. Do your homework and identify countries you think your export would be great for, then contact their embassy within the U.S. or their agency directly in their own country.

9) Sampling
Providing customized samples as per the stress of Foreign buyers helps in getting export orders. As per FTP 2015-2020, exports of bonafide trade and technical samples of freely exportable items shall be allowed with none limit.

10) Pricing/Costing
Product pricing is crucial in getting buyers’ attention and promoting sales in sight of international competition.The worth should be figured out taking into consideration all expenses from sampling to realization of export proceeds on the idea of terms of sale i.e. Free on Board (FOB), Cost, Insurance & Freight (CIF), Cost & Freight(C&F), etc. 


The goal of building export costing should be to sell the utmost quantity at a competitive price with a maximum margin of profit . Preparing an export costing sheet for each export product is advisable.

11) Negotiation with Buyers


After determining the buyer’s interest within the product, future prospects, and continuity in business, demand for giving reasonable allowance/discount in price could also be considered. 




12) Covering Risks through ECGC


International trade involves payment risks thanks to buyer/ Country insolvency. These risks are often covered by an appropriate Policy from credit Guarantee Corporation Ltd (ECGC). Where the customer is placing an order without making advance payment or opening a Letter of Credit, it's advisable to acquire credit limit on the foreign buyer from ECGC to protect against the risk of non-payment.

 (To know more about ECGC Click here)



Processing an Export Order



i. Confirmation of order

On receiving an export order, it should be examined carefully in respect of things , specification, payment conditions, packaging, delivery schedule, etc. and then the order should be confirmed. Accordingly, the the exporter may enter into a formal contract with the overseas buyer.


ii. Procurement of Goods

After confirmation of the export order, immediate steps could also be taken for procurement/manufacture of the products meant for export. It should be remembered that the order has been obtained with much efforts and therefore the competition therefore the procurement should even be strictly as per buyer’s requirement.


iii. Quality Control

In today’s competitive era, it's important to be strict quality conscious about the export goods. Some products like food and agriculture, fishery, certain chemicals, etc. are subject to compulsory pre-shipment inspection. Foreign buyers can also lay down their own standards/specifications and demand upon inspection by their own nominated agencies. Maintaining top quality is important to sustain in export business.


iv. Finance

Exporters are eligible to get pre-shipment and post-shipment finance from Commercial Banks at concessional interest rates to finish the export transaction. Packing Credit advance within the pre-shipment stage is granted to new exporters against lodgment of L/C or confirmed order for 180 days to satisfy capital requirements for purchase of raw material/finished goods, labor expenses, packing, transporting, etc. 

Normally Banks give 75% to 90% advances of the worth of the order keeping the balance as margin. Banks adjust the packing credit advance from the proceeds of export bills negotiated, purchased or discounted.

Post Shipment finance is given to exporters normally upto 90% of the Invoice value for normal transit period and in cases of usance export bills upto notional maturity . The maximum period for post-shipment advances is 180 days from the date of shipment. Advances granted by Banks are adjusted by realization of the sale proceeds of the export bills. In case export bill becomes overdue Banks will charge commercial lending rates of interest.


v. Labeling, Packaging, Packing and Marking

The export goods should be labeled, packaged and packed strictly as per the buyer’s specific instructions. Good packaging delivers and presents the products in top condition and in attractive way. Similarly, good packing helps easy handling, maximum loading, reducing shipping costs and to making sure safety and standard of the cargo. Marking like an address, package number, port, and place of destination, weight, handling instructions, etc. provides identification and information of cargo packed.




vi. Insurance

Marine insurance policy covers risks of loss or damage to the goods during the while the goods are in transit. Generally in CIF contract the exporters arrange the insurance whereas for C&F and FOB contract the buyers obtain an policy .



vii. Delivery

It is important feature of export and the exporter must adhere to the delivery schedule. Planning should be there to let nothing substitute the way of fast and efficient delivery.


viii. Customs Procedures

It is necessary to get PAN based Business number (BIN) from the Customs before filing of shipping bill for clearance of export good and open a accounting in the designated bank for crediting of any drawback amount and therefore the same has got to be registered on the system.

In case of Non-EDI, the shipping bills or bills of export are required to be filled within the format as prescribed within the Shipping Bill and Bill of Export (Form) regulations, 1991. An exporter got to apply different sorts of shipping bill/ bill of export for export of duty free goods, export of dutiable goods and export under drawback etc.


Under EDI System, declarations in prescribed format are to be filed through the Service Centers of Customs. A checklist is generated for verification of knowledge by the exporter/CHA. After verification, the info is submitted to the System by the Service Center operator and therefore the System generates a Shipping Bill Number, which is endorsed on the printed checklist and returned to the exporter/CHA. In most of the cases, a Shipping Bill is processed by the system on the idea of declarations made by the exporters with none human intervention. Where the Appraiser Dock (export) orders for samples to be drawn and tested, the Customs Officer may proceed to draw two samples from the consignment and enter the particulars thereof along side details of the testing agency within the ICES/E system.


Any correction/amendments within the check list generated after filing of declaration are often made at the service center, if the documents haven't yet been submitted within the system and the shipping bill number has not been generated. In situations, where corrections are required to be made after the generation of the shipping bill number or after the products are brought into the Export Dock, amendments is carried out in the following manners.


1. The goods have not yet been allowed "let export" amendments may be permitted by the Assistant Commissioner (Exports).



2. Where the "Let Export" order has already been given, amendments may be permitted only by the Additional/Joint Commissioner, Custom House, in charge of export section.



In both the cases, after the permission for amendments has been granted, the Assistant Commissioner / Deputy Commissioner (Export) may approve the amendments on the system on behalf of the Additional /Joint Commissioner. Where the print out of the Shipping Bill has already been generated, the exporter may first surrender all copies of the shipping bill to the Dock Appraiser for cancellation before amendment is approved on the system.


ix. Customs House Agents

Exporters may avail services of Customs House Agents licensed by the Commissioner of Customs. They are professionals and facilitate work connected with clearance of cargo from Customs.


x. Documentation

FTP 2015-2020 describe the subsequent mandatory documents for import and export.


· Bill of Lading / Airway bill


· Commercial invoice cum packing list


· shipping bill/ bill of export/ bill of entry (for imports)

(Other documents like certificate of origin, inspection certificate etc could also be required as per the case.)


xi. Submission of documents to Bank

After shipment, it's obligatory to present the documents to the Bank within 21 days for onward dispatch to the foreign Bank for arranging payment. Documents should be drawn under Collection/Purchase/Negotiation under L/C because the case could also be , along side the subsequent documents

- Bill of Exchange

- Letter of Credit (if the shipment is under L/C)


- Invoice

- Packing List

- Airway Bill /Bill of Lading

- Declaration under Foreign Exchange

- Certificate of Origin/GSP


- Inspection Certificate, wherever necessary

- Any other document as required in the L/C or by the buyer or statutorily.



xii. Realization of Export Proceeds

As per FTP 2015-2020, all export contracts and invoices shall be denominated either in freely convertible currency of Indian rupees, but export proceeds should be realized in freely convertible currency except for export to Iran.


Export proceeds should be realized in 9 months.