AKTU Export-Import Documentations (BMBIB02) Syllabus PDF – MBA 3rd Semester

Course Objectives

1. To explain the structure and procedures involved in Indian export-import operations;
2. To equip students with practical knowledge of documentation as per Indian EXIM policy;
3. To introduce Indian digital trade platforms such as DGFT, ICEGATE, and e-Sanchit;
4. To familiarize students with customs, shipping, and payment procedures in India;
5. To develop skills to independently prepare and verify export-import documentation.

Unit 1: Indian EXIM Framework and Registration (8Hr)

Latest Foreign Trade Policy (FTP) overview; objectives and key provisions; role of Directorate General of Foreign Trade (DGFT), Export-Import Bank of India (EXIM Bank), Export Promotion Councils (EPCs), Special Economic Zones (SEZs); types of exports and imports; registration processes including Import Export Code (IEC), Registration Cum Membership Certificate (RCMC) and Authorized Dealer Code (AD Code); overview of Start-up and Micro, Small and Medium Enterprises (MSME) support in India’s FTP.

Unit 2: Commercial and Regulatory Documentation (8Hr)

Commercial documents: proforma invoice; commercial invoice; packing list; certificate of origin from Directorate General of Foreign Trade (DGFT) and chamber of commerce; inspection and quality certificates (Food Safety and Standards Authority of India (FSSAI), Agricultural and Processed Food Products Export Development Authority (APEDA); regulatory documents: shipping bill; bill of entry; Goods and Services Tax (GST) invoice for exports; e-invoicing compliance; overview of GST refund mechanisms for exports.

Unit 3: Shipping, Logistics & Insurance Documentation (7Hr)

Indian logistics infrastructure: Inland Container Depots (ICDs); Container Freight Stations (CFS); Special Economic Zones (SEZs); role of shipping lines and freight forwarders; types of shipments: Full Container Load (FCL) vs Less than Container Load (LCL); tyPpaegs e o4f0 transport documents: bill of lading; airway bill; multimodal transport documents; marine insurance in India.

Unit 4: Banking, Payment & Foreign Exchange Documents (9Hr)

Payment modes in Indian trade: advance payment; documents against payment (DP); documents against acceptance (DA); letter of credit (LC) process under Uniform Customs and Practice for Documentary Credits (UCPDC) norms; Reserve Bank of India (RBI) and Foreign Exchange Management Act (FEMA) guidelines on foreign exchange (forex) management; Authorized Dealer (AD) bank’s role; banking documents: electronic Bank Realization Certificate (e-BRC); Foreign Inward Remittance Certificate (FIRC); Goods Receipt (GR) form; Shipping Declaration Form (SDF); steps for foreign currency realization and repatriation.

Unit 5: Customs Procedures and Digital Trade Platforms (8Hr)

Overview of Indian Customs Act; customs clearance process for exports and imports; role of Customs House Agent (CHA); Indian Customs Electronic Gateway (ICEGATE) registration; uploading documents online (shipping bill, electronic Certificate of Origin (e-CoO), electronic Bank Realization Certificate (e-BRC)); Indian Single Window System; trade analytics and compliance monitoring tools.

Course Outcomes

Suggested Readings

• Mahajan, M. I. (2015). Export-import procedures and documentation (26th ed.). Snow White Publications Pvt Ltd.
• Balagopal, T. A. S. (2016). Export management (22nd ed.). Himalaya Publishing House.
• Cherunilam, F. (2007). International trade and export management (4th revised ed.). PHI Learning.
• Paul, J., & Aserkar, R. (2013). Export-import management. Oxford University Press.
• Directorate General of Foreign Trade. (2023). Foreign trade policy 2023 & handbook of procedures. Government of India, Ministry of Commerce and Industry.