import & export management

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06/06/22 1 EXPORT & IMPORT EXPORT & IMPORT MANAGEMENT MANAGEMENT

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Page 1: Import & Export Management

04/08/23 1

EXPORT & IMPORT EXPORT & IMPORT MANAGEMENTMANAGEMENT

Page 2: Import & Export Management

04/08/23 2

GlobalizationGlobalization

Meaning

Globalization of Markets

Globalization of Products

Globalization of Institutes

Page 3: Import & Export Management

04/08/23 3

Drivers of GlobalizationDrivers of Globalization

Declining Trade & Investment BarriersChange in TechnologyCommunicationCost advantageStandardization

Page 4: Import & Export Management

04/08/23 4

Domestic V/S International TradeDomestic V/S International TradeDifference Difference

CultureCurrencyEconomic DevelopmentDocumentationExport Incentives, Subsidies and Taxation Legal System

Page 5: Import & Export Management

04/08/23 5

International TradeInternational Trade

Import Management

Export Management

Page 6: Import & Export Management

04/08/23 6

IMPORT MANAGEMENTIMPORT MANAGEMENT

Purpose of Import– Actual Users– Non Actual Users

Planning for Import– Product, Standards & specification – Quantity of order– Inspection– Term of Delivery– Packing, Labeling and Marking

Page 7: Import & Export Management

04/08/23 7

IMPORT MANAGEMENTIMPORT MANAGEMENT

Planning for Import– Item Rate whether C.I.F., F.O.B. or C&F– Currency of Invoice– Term of Payments– Documents Required– Licences & Permits– Custom Duties

Page 8: Import & Export Management

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IMPORT MANAGEMENTIMPORT MANAGEMENT

Government Policies– I.E.C. Number– Exim Code of Item– Import Policy

Free Restricted Prohibited Canalized

Page 9: Import & Export Management

04/08/23 9

IMPORT MANAGEMENTIMPORT MANAGEMENT

Clearance of Import Consignment– Bank Formalities for Payment– Shipping Lines for getting Delivery Order– Custom Department for payment of Duties &

legalities of Import.– Clearance for Home consumption– Clearance for Bonded warehouse

Page 10: Import & Export Management

04/08/23 10

IMPORT MANAGEMENTIMPORT MANAGEMENT

Type of Import Duties– Basic Custom Duty

Standard Rate Preferential Rate

– Additional Custom Duty– Anti Dumping Duty– Safeguard Duty– Education Cess

Page 11: Import & Export Management

04/08/23 11

IMPORT MANAGEMENTIMPORT MANAGEMENT

Basis for Levying Custom Duties– Ad Valorem Basis– Specific Duty– On Tariff Value

Assessment of bill of Entry– Final– Provisional

Page 12: Import & Export Management

04/08/23 12

IMPORT MANAGEMENTIMPORT MANAGEMENT

List of Documents– Invoice & Packing List– Bill of Lading /Airway Bill– Certificate of Origin– Copy of L/C– Test Report, Literature, Catalogue – Freight Certificate in case of FOB Value

contact

Page 13: Import & Export Management

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EXPORT MANAGEMENTEXPORT MANAGEMENT

Purpose of Export– Growth– Risk

Export Costing– Total Cost Concept– Marginal Cost Concept– Export Incentive – Tax Benefits

Page 14: Import & Export Management

04/08/23 14

EXPORT MANAGEMENTEXPORT MANAGEMENT

Exporter’s Categories– Manufacturer Exporter– Merchant Exporter– Export oriented Units– Units setup in Special Economic Zone– Service Sectors units

Page 15: Import & Export Management

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EXPORT MANAGEMENTEXPORT MANAGEMENT

Type of Export

– Physical Export

– Deemed Export

– Service Export

Page 16: Import & Export Management

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EXPORT MANAGEMENTEXPORT MANAGEMENT

EXPORT INCENTIVES SCHEMES– Duty Exemption Schemes– Duty Remission Scheme– Duty Drawback Scheme– Deemed Export Benefits– Focus Market & Products Incentive– Served from India– VISHESH KRISHI & GRAM UDYOG

Page 17: Import & Export Management

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EXPORT MANAGEMENTEXPORT MANAGEMENT

Duty Exemption Scheme– Advance Authorisation Scheme– Duty Free Import Authorisation– Export Promotion Capital Goods Scheme

Duty Remission Scheme– Duty Entitlement Passbook Scheme– Terminal Excise Duty Refund

Page 18: Import & Export Management

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EXPORT MANAGEMENTEXPORT MANAGEMENT

Duty Drawback Scheme– All Industry Rate

This is FOB based incentive scheme. The rate of drawback is predetermined by Government. This scheme is operated by Custom Department.

– Fixation of Brand Rate Exporters may get the refund of Central Excise

Duty, Service Tax & custom duty by filling a claim in case of All Industry rate is not available.

Page 19: Import & Export Management

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EXPORT MANAGEMENTEXPORT MANAGEMENT

Clearance of Export Cargo

– Under Excise bond / Permission Proof of Export has to be submitted within 180 days

– Under Rebate No Proof of Export has to be submitted. Exporter can file the

claim for Refund of Excise duty after export is completed. For this purpose Export Promotion copy of Shipping Bill is must.

Page 20: Import & Export Management

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EXPORT MANAGEMENTEXPORT MANAGEMENT

Clearance of Export Cargo– Factory Stuffing– Dock Stuffing– LCL Cargo– FCL Cargo– Consolidator & Freight Forwarder & their

Charges– Bonded Warehouse

Page 21: Import & Export Management

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