EXPORT PROCEDURE

UNIVERSITY OF MUMBAI T.Y.B.COM

SUBJECT EXPORT PROCEDURE & DOCUMENTATION

PROJECT BY MR. Rahul Singhaniya Roll No 4094 Div: D ACADEMIC YEAR 2012-13

MALINI KISHOR SANGHVI COLLEGE OF COMMERCE AND ECONOMICS VILE PARLE (WEST) MUMBAI-400049

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INDEX

PARTICULARS INTRODUCTION SET UP FOR AN EXPORT ORGANISATION STRUCTURE OF AN EXPORT ORGANISATION REGISTRATION FOR OBTAINING IMPORTER EXPORTER CODE (IEC) NUMBER. HOW ONE BEGINS TO DO EXPORT FINDING A CUSTOMS NEGOTIATING CONTRACT EXPORT SALES, CONTRACT TERMS & CONDITIONS ENTERING INTO AN EXPORT CONTRACT PROCESSING AN EXPORT ORDER FINANCIAL RISKS INVOLVED IN FOREIGN TRADE MARINE INSURANCE POLICY SHIPPING AND CUSTOMS FORMALITIES PROCEDURE OF EXCISE CLEARANCE: FACTORY STUFFING OF CARGO SALES TAX EXEMPTION PROCEDURE BIBLIOGRAPHY

Pg. No. 4 5 7 8 9 11 13 14 15 17 19 20 21 27 30 31 34

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INTRODUCTION India has a mission to capture 2% of the global share of trade by 2010, up from the present level of less than 1%. Export is one of the lucrative business activities in India. The government also provides various promotional schemes to the exporters for earning valuable foreign exchange for the country and for meeting their requirements for importing modern technology and essential inputs. Besides, the income from export business is also exempted to the specified extent under the Income Tax Act, 1961, Refund of Central Excise and Custom Duty on export is also made under the Duty Drawback Scheme of the Government. There is no Sales Tax on products meant for exports. Exports can be of goods which can be moved physically from one country to another or can be of service rendered. TWO CLASSES OF EXPORTS: 1. Physical Exports If the goods physically go out of the country or services are rendered outside the country then it is called as physical export. 2. Deemed Exports Where the goods do not go out of the country physically they can be termed as deemed exports. Under Deemed Exports, the goods may be supplied to the manufacturer exporter who ultimately export a finished product of which this supply forms a part and ultimately go out of the country.

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SET UP FOR AN EXPORT ORGANISATION The proper selection of organization depends upon Ability to raise finance. Capacity to bear the risk. Desire to exercise control over the business. Nature of regulatory framework applicable to anyone

If the size of the business is small, it would be advantageous to form a sole proprietary business organization. It can be set up easily without much expenses and legal formalities. It is subjected to only few governmental regulations. However, the biggest disadvantage of sole proprietorship business is limited ability to raise funds which restricts the growth. Besides the owner has unlimited personal liabilities. In order to avoid this disadvantage, it is advisable to form a partnership firm. The partnership firm can also be set up with ease and economy. Business can take benefit of the varied experiences and expertise of the partners. The liability of the partners though joint and several, is practically distributed amongst the various partners, despite the fact that the personal liability of the partner is unlimited. The major disadvantage of partnership firm of business organization is that conflict amongst the partners is a potential threat to the business. It will not be out of place to mention here that partnership firms are governed by the Indian Partnership Act, 1932 and, therefore they should be formed within the parameters laid down by the Act. Company is another form of business organization, which has the advantage of distinct legal identity and limited liability to the share holders.
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It can be a private limited company or a public limited company. A private limited can be formed by just two persons subscribing to its share capital. However, the number of its shareholders cannot exceed 50, public cannot be invited to subscribe to its capital and the members right to transfer their share is restricted. On the other hand, a public limited company has a minimum of seven members. There is no limit on the maximum number of its members. It can invite the public to subscribe to its capital and permit the transfer of share. A public limited company offers enormous potential for growth because of access to substantial funds. The liquidity of investment is high because of easiness of transfer of shares. However its formation can be recommended only when the size of the business is large. For small business, a sole proprietary concern or a partnership firm will be the most suitable form of business organization. In case it is decided to incorporate a private limited company, the same is to be registered with the Registrar of Companies.

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STRUCTURE OF AN EXPORT ORGANISATION Marketing manager for generating sales Commercial manager for looking activities of the execution of the orders. Staff personnel for carrying out the day-to-day activities namely o Preparation of pre - shipment documents. o Co-ordinating with clearing agents on the progress of the shipment to be made. o Co-ordinating with the ware house\C. excise department regarding packing and clearance of the goods for export. o Preparation of post shipment documents foe banks. o Follow-up with the bank on dispatch of documents, receipt of payment, an ailment of bank loans etc. To look into the requirement of licenses, claiming of export benefits filing of documents with the Government Authorities in Discharge of Export Obligations, if any, filing of returns to the various Government Agencies which are mandatory, prepare and keep an information bank of various transaction of the company, their domestic as well as international competitors. An office boy for doing leg work. A clearing and forwarding agent to handle the documents and the goods in the customs premises\ in the ports of lading.

Depending upon the size of the business the numbers of personnel under each category may increase. For example if a company is transacting substantial volume of business in more than one product. Then it is necessary to have marketing manager for each product so that the person can concentrate on a particular trade to enhance the business.
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REGISTRATION FOR OBTAINING IMPORTER EXPORTER CODE (IEC) NUMBER. The Customs Authorities will now allow the exporter to export or import goods into or from

India unless he holds a valid IEC number. Before applying for IEC number it is necessary to open a bank account in the name of the company with any commercial bank authorized to deal in foreign exchange. The duly signed application form should be supported by the following documents. Bank receipt ( in duplicate ) / Demand Draft for payment of the fees of Rs. 1000/Certificate from the banker of the applicant firm as per Annexure 1 to the form given. One copy of PAN number issued by Income Tax Authorities duty attested by the applicant. One copy of Passport Size photographs of the applicant duly attested by the banker to the applicant. Declaration by the applicant that the proprietor/partners/directors as the case may be of the applicant company, are not associated as proprietor/partners/directors in any other firm, which has been caution, listed by the RBI. Where the applicant declares that they are associated as proprietor/partners/directors in any other firm, which has been caution, listed by the RBI, they will be allotted IEC No. but with an additional condition that they can export only with RBIs prior approval and they should approach RBI for the purpose. Each importer/exporter shall be required to file importer/exporter profile once with the licensing authority shall enter the information furnished in Appendix 2 in their database so as to dispense with changes in the information given in Appendix-2, importer/exporter shall intimate the same to the licensing authority.

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PROFORMA OF IEC

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HOW ONE BEGINS TO DO EXPORT Before entering into the venture of exports, one must look for the product to be exported and the market where he intends to export. In case of a manufacturer, obviously he would like to export the product he manufactures as is or with possible modification as may be required by the market. However, in case of a merchant exporter or a trader, one has to identity the product to export. If the exporter is already in the trade in the domestic market and is familiar with the product it would be an advantage to export the said product of which he has reasonable knowledge. Before selecting a product, one must simultaneously made a study and find out the prospective market. For finding out the market for the selected product, the following methods will help. Get statistical information as to imports of the product by various countries and their growth prospects in the respective countries Approach the chamber of commerce for their guidance to find out the market. Approach the Export Promotion Council dealing in the product of selection to get more information. Once you are ready with the product you wish to export and have found the market for the same, you are ready to proceed further. Following sequences can be followed: Any one, who wishes to export, must first of all get an Importer Exporter Code Number (IE Code).This can be obtained by making a formal application to the office of the Regional Directorate General of Foreign Trade (DGFT).
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Get yourself registered with the related Export Promotion Council and become a member. Also arrange to obtain Registration-Cum-Membership Certificate (RCMC) from the council. This has twin objectives: o Under the Foreign Trade Policy, it is mandatory that an exporter gets him registered with the Export Promotion Council to avail of various export facilities. o Being a member, you will have access to all the information relating to the product that could be made available by the council o Many foreign buyers send their enquiries for the imports to the Export Promotion Council. Hence you will have few customers interested in your product.

If you are a manufacturer, find out the provisions under the EXIM Policy of getting the raw materials duty free.

Get familiar with the excise formalities as goods meant for export can be cleared without payment of C. Excise duty on the finished product subject to compliance of certain formalities.

Understand the local government regulations in relations to the export of the product. Get information of the governments regulations of the importing country as to restrictions on the quantity, product specification, packing regulations, customs regulations, requirement of specific documents/information etc.

Availability of Vessels/Airlines, the transport charges, frequency of operation etc., To look for a Custom House Agent (CHA) (also know as freight forwarders or clearing agents) for handling the documents/cargo in the customs.

If the product is covered under any quota regulation, find out the agency/council who is handling the quota distribution for the product and the availability of quota for exports.

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FINDING A CUSTOMS Once you have selected the market, the next step is to find a prospective customer. This you can get From the directory of importers of the country By writing to the Embassy of India in that country for assistance By writing to the chamber of commerce of that country By means of participation in a Fair/Exhibition abroad either directly or through the Export Promotion Council By participating in international fair if organized locally Through the personal contacts in that country. By these processes one can only have the list of customers. One has to dialogue or correspond with these customers by sending samples, getting feedback from the customers etc. to ultimately select the customer with whom to deal with. It is necessary to know the financial standing of the company which can be obtained through the bank channel or through the office of ECGC.

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NEGOTIATING CONTRACT Once the prospective customer is found, the business deal has to be concluded. The following aspects may be considered before entering into a final contract with the buyer. Credit Worthiness of the Customer. Availability of the Steamer/Airlines and the frequency The freight charges The full product specification The quantity, Price Terms of Payment Type of packing and markings on the packages Mode of shipment & Shipment schedule Tolerance of quantity to be shipped Documentation requirement for the customer Documentation requirement of the government of importing country Compliance of the local governmental rules and regulations

Before entering into contract one should take note of the above factors. While these are indicative, the requirements will vary from country to country, product to product and buyer to buyer.

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EXPORT SALES, CONTRACT TERMS & CONDITIONS Very often exporters do not enter into any formal contract and finalize the trade deal through the exchange of letters, cable, telex etc. It is, however, expedient that the parties (exporters & importers) incorporate all important terms & conditions of their trade deal in a separate document or contract that will avoid disputes arising out of uncertainty or ambiguity. Export contract may be sent in duplicate along with the Proforma Invoice to the overseas buyer. STANDARD CONTRACT FORMS Notwithstanding the efforts made by various national/international organizations like the United Nations Commission on the International Trade Law, there is still no perfection or a device which would give the parties an accurate and complete idea of each others understanding of various trade terms, the commercial practices and the rights and the obligations vis--vis each other so that the misunderstandings are practically eliminated. Nevertheless, the Indian Council of Arbitration published in 1966 a booklet on Standard Contract Forms and Model Arbitration Clause for use in Foreign Trade Contracts. It was revised and reprinted in 1969 and 1977. It can be referred to by exporter for various clause to be incorporated in the Export Contract.

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ENTERING INTO AN EXPORT CONTRACT In order to avoid disputes, it is necessary to enter into an export contract with the overseas buyer. For this purpose, export contract should be carefully drafted incorporating comprehensive but in precise terms, all relevant and important conditions of the trade deal. There should not be any ambiguity regarding the exact specifications of goods and terms of sale including export price, mode of payment, storage and distribution methods, type of packaging, port of shipment, delivery schedule etc. The different aspects of an export contract are enumerated as under:

Product, Standards and Specifications Inspection Terms of Delivery Period of Delivery/Shipment Terms of Payment-- Amount/Mode & Currency Licenses and Permits Documentary Requirements Force Majeure of Excuse for Nonperformance of contract

Quantity Total Value of Contract Taxes, Duties and Charges Packing, Labeling and Marking Discounts and Commissions Insurance Guarantee Remedies

It will not be out of place to mention here the importance of arbitration clause in an export contract Court proceedings do not offer a satisfactory method for settlement of commercial disputes, as they involve inevitable delays, costs and technicalities. On the other hand, arbitration provides an economic, expeditious and informal remedy for settlement of commercial disputes. Arbitration proceedings are conducted in privacy and the awards are kept confidential. The Arbitrator is usually an expert in the subject matter of the dispute. The dates for arbitration meetings are fixed with the convenience of all concerned.
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PROCESSING AN EXPORT ORDER

You should not be happy merely on receiving an export order. You should first acknowledge the export order, and then proceed to examine carefully in respect of :

Items Pre-shipment inspection Special packaging Shipment and delivery date Documentation requirement etc.

Specification Payment conditions Labeling and marketing requirements Marine insurance

If you are satisfied on these aspects, a formal confirmation should be sent to the buyer, otherwise clarification should be sought from the buyer before confirming the order. After confirmation of the export order immediate steps should be taken for procurement/manufacture of the export goods. In the meanwhile, you should proceed to enter into a formal export contract with the overseas buyer. Before accepting any order necessary homework should have been done as to availability of the production capacity, raw material e.t.c. It would be in the interest of the exporter to look into entering into forward contract to safeguard against exchange rate fluctuations. Ensure that the mode of payment is also agreed upon. In case of shipment against letter of credit, the buyer should be advised to open the credit well in advance before effecting the shipment.
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FINANCIAL RISKS INVOLVED IN FOREIGN TRADE As an exporter while selling goods abroad, you encounter various types of risks. The major risks which you have to undergo are as follows: Credit Risk Currency Risk Carriage Risk Country Risk

You can protect yourself against the above risks by initiating appropriate steps. CREDIT RISK: You can cover your credit risk against the foreign buyer by insisting upon opening a letter of credit in your favour. Alternatively one can avail of the facility offered by various credit risk agencies. A specific insurance cover can also be obtained from ECGC (Exports Credit & Guarantee Corporation) to cover your country risk besides covering credit risk. CURRENCY RISKS: As regards covering the currency risk, due to the exchange rate fluctuations, you can request your banker to book a forward contract. CARRIAGE RISK: The carriage risk can be covered by taking an appropriate general insurance policy. COUNTRY RISK: ECGC provides cover to protect the exporter from country risks. A detailed procedure how an exporter can get him protected against the above risks are given in separate chapters later.

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MARINE INSURANCE POLICY Goods in transit are subject to risks of loss of goods arising due to fire on the ship, perils of sea, thefts etc. Marine insurance protects losses incidental to voyages and in land transportation. Marine Insurance Policy is one of the most important document used as collateral security because it protects the interest of all those who have insurable interest at the time of loss. The exporter is bound to insure the goods in case of CIF quotation, but he can also insure the goods in case of FOB contract, at the request of the importer, but the premium payment will be made by the exporter. There are different types of policies such as SPECIFIC POLICY: This policy is taken to cover different risks for a single shipment. For a regular exporter, this policy is not advisable as he will have to take a separate policy every time the shipment is made, so this policy is taken when exports are infrequent. FLOATING POLICY: This policy is taken to cover all shipments for same months. There is no time limit, but there is a limit on the value of goods and once this value is crossed by several shipments, then it has to be renewed. OPEN POLICY: This policy remains in force until cancelled by either party, i.e. insurance company or the exporter. OPEN COVER POLICY: This policy is generally issued for 12 months period, for all shipments to one or all destinations. The open cover may specify the maximum value of consignment that may

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be sent pre ship and if the value exceeded, the insurance company must be informed by the exporter. INSURANCE PREMIUM: Differs upon from product to product and a number of other such factors, such as, distance of voyage, type and condition of packing etc. Premium for air consignments are lower as compared to consignments by sea. The Insurance Policy Normally Contains: The name and address of the insurance company. The name of the assured & description of the risk covered. A description of the consignment. The sum insured & the date of issue. The place where claims are payable together with details of the agent to whom claims may be directed & Any other details, as applicable. SHIPPING AND CUSTOMS FORMALITIES (As per the Prevailing Law i.e., ICA 62) The shipment of export cargo has to be made with prior permission of, and under the close supervision of the custom authorities. The goods cannot be loaded on board the ship unless a formal permission is obtained from the custom authorities. The custom authorities grant this permission only when it is being satisfied that the goods being exported are of the same type and value as have been declared by the exporter or his C&F agent, and that the duty has been properly determined and paid, if any.
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The custom procedure can be briefly explained as follows: Submission of Documents: The exporter or his agent submits the necessary documents along with the shipping bill to the Custom House. The documents include: o ARE-1 (Original and duplicate) o Excise gate pass (Original and duplicate transporters copy o Proforma Invoice o Packing List o GRI form (Original and duplicate) o Customs Invoice (where required in the importing country) o Original letter of credit/contract o Declaration form in triplicate o Quality Certificate o Purchase memo o Labels o Licence (if any required) including advance licence copy o Railway receipt/lorry way bill o Inspection Certificate by Export Inspection Agency

Verification of Documents: The Customs Appraiser verifies the documents and appraises the value of goods. He then makes an endorsement of Examination Order on the duplicate copy of shipping bill regarding the extent of physical examination of the goods at the docks. All documents are returned back to the agent or exporter, except
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o Original Copy of GR to be forwarded to RBI o Original copy of shipping bill o One copy of commercial invoice

Carting Order: The exporters agent has to obtain the carting order from the Port Trust Authorities. Carting Order is the permission to bring the goods inside the docks. The carting order is issued by the superintendent of Port Trust. Carting Order is issued only after verifying the endorsement on the duplicate copy of shipping bill. The Carting Order enables the exporters agent to cart goods inside the docks and store them in proper sheds.

Storing the Goods in the Sheds: After securing the carting order, the goods are moved inside the docks. The goods are then stored in the sheds at the docks.

Examination of Goods: The exporters agent then approaches the customs examiner to examine the goods. The customs examiner examines the cargo and records his report on the duplicate copy of the shipping bill. The customs examiner then sings the Let Export Order.

Let Export Order: The Let Export Order is then shown to the Customs Preventive Officer, along with other documents. The CPO is in charge of supervision of loading operations on the vessel. If CPO finds everything in order, he endorses the duplicate copy of shipping bill with the Let Ship Order This order helps the exporter/shipper to load the goods on the ship.

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Loading Goods: The goods are then loaded on the ship. The CPO supervises the loading operations. After loading is completed, the Chief Mate (Cargo Officer) of the ship issues the Mates Receipt. The Mates Receipt is sent to the Port Trust Office. The C&F agent pays the port trust dues and collects the mates receipt. The C&F agent then approaches the CPO and gets the certification of shipment of goods on AR Forms and other documents.

Obtaining Bill of Lading: The Mates Receipt is then handed over to the shipping company (on whose vessel the goods are loaded). The shipping company issues bill of lading. The Bill of Lading is issued in: o 3 negotiable copies of Bill of Lading o 10 to 12 Non-negotiable copies of Bill of Lading.

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PROFORMA OF SHIPPING DOCUMENT

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PROFORMA OF BILL OF LADING

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PROCEDURE OF EXCISE CLEARANCE: The common procedure of excise clearance under bond and under rebate is discussed as follows: Preparing of Invoice: The export goods have to be cleared from the factory under invoice. The invoice contains details like name of the exporter, value of goods, excise duty chargeable, etc. The invoice is to be prepared in triplicate. In case of export under Bond, the invoice should be marked as For Export without payment of duty. In addition to the invoice, a prescribed for ARE 1 has to be filed in by exporter. Filling up of ARE-1 form (Annexure-20): The ARE-1 form needs to be filled in four copies. A fifth (Optional) may be filled in by the exporter, which can be used at the time of claiming other export incentives. The ARE-1 copies have distinct color for the purpose of verification and processing. Application to Assistant Commissioner of Central Excise (ACCE): The exporter has to make an application to ACCE regarding the removal of goods from the factory/warehouse for export purpose. Information to Range Superintendent of Central Excise (RSCE): The ACCE will inform the RSCE under whose jurisdiction the goods are intended to be cleared for export Deputation of Inspector: The RSCE will then depute an inspector to clear the goods, either at the factory or warehouse, or in certain cases at the port. Processing of ARE-1 Form: The Excise Officer/Inspector will make endorsement on all copies of ARE-1. The handling of ARE-1 Form is done as follows:
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o The inspector returns the original and duplicate copies to the exporter o The triplicate copy is sent to officer (ACCE or Maritime Commissioner (MCCE) to whom bond was executed or letter of undertaking (LUT) was given. This copy can also be handed over to the exporter in a tamper proof sealed cover to be submitted to ACCE/MCCE.
o The 4th copy will be retained by the excise inspector. o The 5th copy is also handed over to the exporter. o At the time of export, original, duplicate and the 5th copy (optional) will be

submitted to customs officer. The customs officer will examine these copies and then export will be allowed. o The customs officer will then make endorsement of export on all copies of ARE-1. He will cite shipping bill number and date and other particulars of export on ARE-1. o The original copy and quintuplicate (optional) will be returned to the exporter. The duplicate copy will be sent directly to the ACCE\MCCE i.e. excise officer with whom bond was executed will get 2 copies, one from RSCE (or excise inspector) when goods are cleared from factory and other Custom Officer after export. This will enable him to keep track to ensure that all goods cleared from factory or warehouse without payment of duty are actually exported. In case of export after payment of duty, under claim of rebate, the basic procedure is same as above, except that the triplicate copy (by excise inspector) and duplicate copy(by customs officer)will be sent to the officer to whom rebate claim is filed.

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If claim of rebate is by electronic submission, these copies well be sent to excise rebate audit section at the place of export. Refund or Release of Bond: The exporter should make an application to the excise officer for refund or release of bond. The application must be supported by original copy of ARE1 form. The excise officer crosschecks the original copy of ARE-1 form and the duplicate and triplicate copies of ARE-1 form, which he had received earlier. If the copies match, then refund is given or the bond is released.

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FACTORY STUFFING OF CARGO Clearance of goods to docks: If the goods meant for export is of a small quantity which may not be sufficient to make one full container, the cargo is said to be less than container load (LCL) cargo. Such cargo has to be taken to the docks where the goods will be consolidated (combining the cargo of other exporters to make up quantity for a full container) by the agent and loaded into a container. Here the examination of the cargo is done at the docks. If the goods meant for export is of sufficient quantity to make up a full container, the exporter has the option to take the goods to the docks and get them examined and stuffed into a separate container. An exporter gets the benefit on the freight amount for a full container. Alternatively, he can have a container allotted to him and get the same to his Mills Premises. The goods meant for exports can be stuffed into the container under the supervision of the regional Central Excise Authority. Here the exporter has to Obtain permission from the Customs for getting the container to his mills premises for stuffing (House Stuffing) Inform the Central Excise Authorities at least 24 hours before bringing the container for loading. The Central Excise Authority will supervise the loading, seal the container and certify the invoice as directed in the permission given by the custom authorities. A special Lock is used to lock the doors of the container. Samples from the goods will be drawn, if necessary, as required under the customs permission. Such samples will be sealed and forwarded along with the container. The examiner in the docks may arrange to send the sample for testing. Then the container is moved to the dock for loading.
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SALES TAX EXEMPTION PROCEDURE Export good are exempted from the payment of sales tax. The exporter can claim exemption from sales tax (on purchases or sales for export purpose), provide the exporter is registered with the Sales-Tax Department. If the exporter is not registered with the sales tax department, he cannot utilize the facility of sales tax exemption. Therefore, it is necessary for the exporter to get his organization registered with sales tax department. I Registration Procedure Application: The exporter must apply to the Sales Tax Officer (STO) under whose

jurisdiction the head/ registered office of the exporter is located. Deputation of Inspector: The STO may depute an inspector to visit the office of the

exporter and inspect: o Relevant books showing sales/ purchases. o Partnership Deed or Memorandum and Articles of Association along with Incorporation Certificate. o Other Relevant documents.

Inspection: The inspector visits the office of the exporter and inspects the necessary books and other documents.

Report by Inspector: The Sales Tax Inspector makes a report to the STO for registration or otherwise. The STO verifies the inspector report. The STO, before granting the ST Reg. Number may cal the exporter for necessary clarifications, if required.
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Security Bond: The STO normally requires the exporter to provide a security bond from another firm which is registered with the Sales Tax Department.

Granting of Sales Tax Reg. Number: After completing necessary formalities, the STO grants Sales Tax Reg. Number to the exporter.

II. Exemption Procedure Obtaining Form H: the registered exporters need to apply to the concerned STO for obtaining Form H. the exporter should submit: o A copy of Letter of Credit o A copy of Letter of Credit /Export Order. o Copy of the Invoice, where goods are already purchased for export purchase. o A copy of shipping bill duty certified by customs. The exporter has to affix the prescribed court fee stamp on each of the Form H issued. The STO then affixes the exporters company stamp on the Form H. Filling the details in Form H: After export of goods, the exporter fills the relevant details in Form H. The Form H needs to be prepared in triplicate. The exporter retains one copy, and other two copies are sent to the seller from whom the exporter purchased the goods for export purpose. The seller than sends on copy of Form H to STO along with the Return of Sales Tax. The other copy is retained by seller. The STO may issue refund order to the exporter.

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BIBLIOGRAPHY www.google.com www.indiandata.com www.eximkey.com www.careers-india.com Text book Mr. Michael Vaz (Export Marketing)

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