Export Declaration forms explained

Every exporter from India is required to submit shipping documents to AD along with relevant export declaration forms (GR, SDF, PP SOFTEX etc.,) within twenty one days from the date of shipment. Export declaration forms are used according to form of export and type of exports which are as under.

GR forms: GR forms in duplicate are to be submitted by the exporter to the customs at the port of shipment along with the shipping bill. GR forms applicable for all type of exports other than export made by Post Parcel. 

SDF-Statutory Declaration Form: This form is akin to GR forms.  Where the EDI system is introduced in certain Custom Office, GR form is replaced by SDF. The disposal of SDF is same like GR form. 

PP forms: PP declaration forms are used for export made by Post Parcel. In PP form ADs will have to countersign before it is accepted by the Postal authorities. Authorized Dealers should be careful that the parcel is addressed to its overseas branch or correspondent. Export by Post Parcel method normally takes place only when full payment is received or export is under LC or on the basis of good track record of the exporter. The AD will retain the duplicate copy of the PP form on signing and the original will be given to the exporter for handing over to the Post Office. Pursuant to acceptance of parcel authorities, the related export documents will be handed over to the Authorized Dealer (A.D). The Postal Authorities would communicate to nearest RBI office regarding the export made by post parcel. 

SOFTEX: SOFTEX forms are used for export of software in non-physical form. This will be submitted in triplicate to the concerned designated official of Government of India, the STPI or at the Free Trade Zone (FTZs) or Export Processing Zone or SEZ for valuation/certification not later than 30 days from the date of the invoice/date of last invoice raised in a month. After certifying all three copies of SOFTEX form, the said designated official shall forward the original directly to the nearest office of RBI and return the duplicate to the exporter. The duplicate copy should be submitted to the AD within 21 days from the date of certification. The third copy will be retained by the designated official for records. AD will retain the duplicate after following up for full payment.

The exemptions for submission of export declaration forms:

The submission of export declaration forms are exempted in the following cases.

  1. Where the value of goods or software declared by the exporter is below USD 25000.
  2. In case of Gift, the value of export should not be more than Rupees Five lakhs(Rs.5 lakhs).
  3. Re-export of goods imported at free of cost.
  4. Trade samples of goods and publicity material supplied free of payment.
  5. Replacement of goods exported free of charge in terms of the provisions of the Foreign Trade Policy.
  6. Goods for export promotion up to 2% of average annual exports of the applicant during the preceding three years subject to a ceiling of Rs.5 Lakhs.
  7. Export not involving foreign exchange either directly or indirectly.
  8. In the amendment notification No.9/2015-2020 dated June 4, 2015 the Government of India has notified that the status holders (Export houses) shall be entitled to export freely exportable items on free of cost basis for export promotion subject to an annual limit of Rs 10 lakh or 2% of average annual export realization during preceding three licensing years whichever is lower.Thus, the goods exported free of charge are exempted from declaration of export goods(GR form).

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