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OBJECTIVES
After studying this Unit, you should be able to:
1. Explain stages involved in export cargo shipment
2. Discuss the policy for Central Excise Rebate on exports
3. Describe procedural formalities in claiming the Central Excise Rebate
4. Explain policy, procedures and documentation requirements in customs clearance of export cargo and
5. Describe port procedures involved in the shipment of export cargo.
Factors Affecting Choice of Observation:
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Rate of Interest: The interest payable on pre-shipment finance is usually lower than the normal rate, provided the credit is extinguished by lodging the export bills on remittance
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DEFERRED CREDIT FACILITIES : Export of goods on deferred payment terms can be financed under suppliers credit or Buyer'$ credit. Let us first understand what they are. Supplie
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