UNIQUE SERIES AKTU Syllabus
BMBIB02

Export Import Documentation

L-T-P3-0-0 Session2025-26 TypeTheory
Appears in 1 semester

MBA General · Sem 3 (Specialization: International Business (IB))

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Syllabus

5 units · 40 lecture hours
Unit1

Unit 1: Indian EXIM Framework and Registration

8 hrs

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.

Unit2

Unit 2: Commercial and Regulatory Documentation

8 hrs

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.

Unit3

Unit 3: Shipping, Logistics & Insurance Documentation

7 hrs
  • 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); types of transport
  • documents: bill of lading; airway bill; multimodal transport documents; marine insurance in India.
Unit4

Unit 4: Banking, Payment & Foreign Exchange Documents

9 hrs

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.

Unit5

Unit 5: Customs Procedures and Digital Trade Platforms

8 hrs

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 Objectives5 points
  • To explain the structure and procedures involved in Indian export-import operations;
  • To equip students with practical knowledge of documentation as per Indian EXIM policy;
  • To introduce Indian digital trade platforms such as DGFT, ICEGATE, and e-Sanchit;
  • To familiarize students with customs, shipping, and payment procedures in India;
  • To develop skills to independently prepare and verify export-import documentation.
Course Outcomes (COs)5 outcomes

After completion of the course student will be able to:

  1. CO1Explain the legal and regulatory framework of export-import in India – UnderstandingK2
  2. CO2Identify and describe commercial, shipping, banking, and regulatory documents used in India – RememberingK1
  3. CO3Apply documentation procedures using Indian portals such as DGFT and ICEGATE – ApplyingK3
  4. CO4Analyze documentation requirements under various Indian trade schemes and customs processes – AnalyzingK4
  5. CO5Design a complete export-import document set for a sample Indian trade transaction – CreatingK6

Suggested Readings

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

Official AKTU syllabus

This subject is on page 40, 41 of the original AKTU PDF.

Official AKTU syllabus PDF ↗