The broad procedures to be followed for exports are as follows —
• Submit Shipping Bill for export to customs authorities
• Submit invoice, packing lists, contracts, exports authorisation (if applicable) and other related documents
• Submit necessary declarations for export. Submit* GG/SDF/SOFTEX form as required under FEMA* Excise
ARE-1 form
• The ‘Export Value Declaration’ should be in form given in Annexure A to MF(DR) circular No. 37/2007-Cus
dated 9-10-2007.
• Noting of Shipping Bill by customs officer.
• Assessment i.e. valuation and classification of goods. Checking of Advance Authorisation, if applicable.
• Custom check whether export is restricted/prohibited
• Examination of goods by customs officer
• Pay export duty, if applicable
• Stuffing of container, if not already done.
• ‘Let export’ Order by customs officer.
• Obtain ARE-1 form duly signed by customs officer. Obtain Bill of Landing from shipping company. Submit
proof of export to excise authorities.
• Complete formalities realting to claim of duty drawback.

RCMC certificate from Export Promotion Council – Various Export Promotion Councils have been set up to
promote and develop exports (e.g. Engineering Export Promotion Council, Apparel Export Promotion Council,
etc.) Exporter has to become member of the concerned Export Promotion Council and obtain RCMC – Registration
cum membership Certificate. Exporter should apply for registration with EPC that relates to his main line of
business. However, exporter can take membership of any other EPC in addition – DGFT circular No. 2/2004-09
dated 6-10-2004.

Third party exports – Third party exports means exports made by an Exporter or Manufacturer on behalf
of another exporter/s. The Shipping Bill shall indicate the names of both the exporter/ manufacturer and
exporter. The BRC, GR declaration, export order and the Invoice shall be in name of the third party exporter
[para 9.62 of FTP]
SEZ unit can export goods or software through a merchant exporter/status holder.

Merchant Exporter – Merchant Exporter means a person engaged in trading activity and exporting or intending
to export goods.