Flow pattern for Export:

Let us now consider the various steps and controls exercised by the Customs department on the export goods.

(i) The exporter files an application for export of goods known as Shipping Bill.

(ii) After the appraising department, assesses the export duty on the shipping bill, export cess etc. are collected.

(iii) Thereafter the Shipping Bill along with the export cargo is presented to the Customs officers in charge of supervision of the loading of the Cargo. (These officers are generally called Preventive Officers in the major Custom Houses.) The Preventive Officer after satisfying himself that all the customs checks including Export Trade Control license and export duty payment have been completed, will endorse the shipping bill with a “Let Ship” order.

(iv) On receipt of the cargo on board the ship, the master/mate/agent of the ship issues a receipt of the quantity and particulars of the cargo loaded on the ship.

(v) If the ship is not berthed alongside the quay and the goods have to be taken to the ship by boats/lighters the boat note procedure would be followed.

(vi) When the Shipping Bill is presented to the master/agent/mate of the vessel, the export cargo will be permitted to be loaded.

(vii) The Customs Officer endorses on the Shipping Bill the quantity of the goods -loaded into the ship under the Shipping Bill.