For Sea Imports, Commercial Invoice of the supplier, Packing list, Bill Of Lading from Shipping lines , Certificate of Marine Insurance, Country of Origin Certificate (COO) from the Chamber of Commerce are the main documents. For Airfreight shipments, instead of Bill of Lading, Airway bill from the airlines will be there. A Bill of Exchange on L/C opener will be raised by the beneficiary of the L/C along with other documents to make payment upon maturity. These documents are routed through banks.
Prior to customs clearance, a bill of Entry ( B/E) will be made & approved by the customs to proceed with Duty payment & customs clearance.
For Exports also Commercial Invoice, Packing list, Bill of Lading / Airway bill, COO , Insurance certificate etc. are there. A shipping bill will be prepared by the exporter & approved by the customs dept and gives ‘LET EXPORT’ order.
