Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 204

Full Length Research Paper

A study on utilization of shipping agency services with special reference to console shipping services, India Private Limited at Tirupur City

Govind Samy
  • Govind Samy
  • Department of Management Studies, Sengunthar Engineering College, Tiruchengode, India.
  • Google Scholar

  •  Accepted: 20 September 2013
  •  Published: 30 September 2013



Shipping and logistics play a major role in foreign trade operations. Knowledge and experience on different modes of transport, shipping lines, routes, and transshipment etc. would enable the persons in charge of Export-Import to profitably decide the feasibility of different modes of shipment. The Bureau of Industry and Security (BIS) is responsible for implementing and enforcing the Export Administration Regulations (EAR), which regulate the export and reexport of most commercial items. The items that BIS regulates as “dual-use” – items that have commercial and military or proliferation applications- but purely commercial items without an obvious military use are also subject to the EAR. Any item that is sent to a foreign destination is an export. “Items” include commodities, software or technology, such as clothing, building materials, circuit boards, automotive parts, blue prints, design plans, retail software packages and technical information. A set of schematics can be sent via facsimile to a foreign destination, software can be uploaded to or downloaded from an Internet site, or technology can be transmitted via e-mail or during a telephone conversation. Regardless of the method used for the transfer, the transaction is considered an export for export control purposes. A key in determining whether an export license is needed from the Department of Commerce knows whether the item you are intending to export has a specific Export Control classification Number (ECCN). The ECCN is an alpha-numeric code, e.g., 3A001 that describes a particular item or type of item, and shows the controls placed on that item. All ECCNs are listed in the commerce control List (CCL).


Key words: Console shipping services, utilization, satisfaction, service, export, partnership, forwarding agent.