INTRODUCTION : You have learnt in Unit 11 the process, procedures and documentation formalities in preparing goods for exports as well as movement of goods from the inland production centres to the port of loading. At the port of loading, two main formalities are involved; (i) getting permission from the customs authorities to ships the goods and getting permission from the port authorities to bring the cargo into the shipment shed where the goods will have to be brought for loading into the carrier. After the goods have been loaded, the exporter, through the clearing and forwarding agent, will proceed to obtain "fact of shipment" certification on different documents. This will help the exporter in claiming some of the major export incentives. In this unit you will learn various stages involved in the shipment of goods and policy and procedure of central excise formalities. You will also be acquainted with the formalities of customs clearance.