--- title: "Shipping, Customs and Incoterms Policy" url: https://mirthuniapparel.com/shipping-customs-incoterms/ date: 2026-10-10 modified: 2026-10-10 lang: en author: "Raghuraman Shantharam" description: "Shipping, Customs and Incoterms Policy International Apparel Exports, Freight Coordination, Customs Documentation and Buyer ResponsibilitiesLast updated: 10 October 2026Mirthuni Apparel Sourcing Service, operating under the brand name Mirthuni Apparel, provides..." word_count: 2988 --- # Shipping, Customs and Incoterms Policy # Shipping, Customs and Incoterms Policy **International Apparel Exports, Freight Coordination, Customs Documentation and Buyer Responsibilities** **Last updated: 10 October 2026** Mirthuni Apparel Sourcing Service, operating under the brand name **Mirthuni Apparel**, provides international apparel manufacturing, exporting and sourcing support from Tiruppur, Tamil Nadu, India. This Shipping, Customs and Incoterms Policy explains how international shipments, freight arrangements, customs clearance, export documentation and delivery responsibilities are coordinated for business-to-business (B2B) apparel orders. Mirthuni Apparel supports international buyers through sea freight, air freight and international courier services. Shipping arrangements are determined individually according to the buyer's purchase order, agreed commercial terms, destination, shipment characteristics and logistical requirements. Our objective is to provide reliable shipping coordination, accurate export documentation and practical assistance throughout the agreed export process. This policy provides a general operating framework. **The accepted purchase order, pro forma invoice, sales confirmation and other mutually agreed written commercial terms determine the specific arrangements for each shipment.** ## 1. Scope of This Policy This policy applies to international B2B apparel orders and related export shipments coordinated by Mirthuni Apparel Sourcing Service. It covers: - International shipping arrangements - Sea freight, air freight and courier services - Freight forwarder selection - Incoterms and delivery responsibilities - Export customs clearance - Destination import clearance - Commercial invoices and packing lists - Certificates of origin - REX origin statements where applicable - Bills of lading and airway bills - Additional shipping documentation - Shipment release and delivery coordination - Delays, inspections and unforeseen logistics events Specific arrangements may differ according to the buyer, destination country, shipment size, product category and applicable trade requirements. ## 2. Business-to-Business Shipping Arrangements Mirthuni Apparel primarily serves international apparel brands, importers, wholesalers, retailers and other commercial buyers. Our garments are generally produced against approved specifications, technical packs, samples and confirmed purchase orders. Accordingly, shipping conditions are not governed by a single fixed delivery arrangement for every buyer. The applicable shipping method, Incoterm, freight responsibilities, documentation requirements and shipment release conditions are established through the relevant commercial agreement. Buyers are encouraged to communicate their preferred shipping arrangements before purchase order confirmation. ## 3. Available International Shipping Methods Mirthuni Apparel supports three principal international shipping methods. ### 3.1 Sea Freight Sea freight is generally considered for commercial apparel shipments where shipment volume, cost efficiency and delivery schedules make ocean transportation appropriate. Depending on the agreed arrangements, shipments may be coordinated as: - Full Container Load (FCL) - Less than Container Load (LCL) - Other suitable consolidated cargo arrangements The selection of container type, consolidation arrangements, sailing schedules and shipping routes depends on the shipment and the appointed logistics provider. ### 3.2 Air Freight Air freight may be arranged where faster transportation is required or where the shipment characteristics justify air transportation. Air freight arrangements depend on: - Cargo weight and volume - Airline capacity and available routes - Destination airport - Cargo handling requirements - Freight quotations - Customs and security procedures Air freight costs and schedules are confirmed according to the applicable shipment arrangements. ### 3.3 International Courier International courier services may be used for: - Garment samples - Fabric swatches - Development samples - Small commercial consignments - Documents - Other shipments suitable for courier transportation Courier charges, customs duties, taxes and delivery responsibilities depend on the agreed service and applicable destination requirements. ## 4. Freight Forwarder Selection The international freight forwarder may be appointed by either: - The buyer, or - Mirthuni Apparel, depending on the agreed commercial arrangements. Where the buyer appoints the forwarder, Mirthuni Apparel will coordinate with the nominated logistics representative within the agreed scope. Where Mirthuni Apparel arranges the freight forwarder, the proposed shipping arrangements, relevant charges and responsibilities will be addressed through the applicable quotation or order confirmation. Forwarder selection does not, by itself, determine the contractual allocation of freight costs, insurance, customs responsibilities or transport risk. Those matters are governed by the agreed delivery terms. ## 5. Incoterms and Delivery Conditions Mirthuni Apparel may support shipments under **FOB, CIF and DDP**, depending on the project and destination. The applicable Incoterm should be expressly confirmed for each order, together with the named port, place or destination and the applicable Incoterms edition. Where Incoterms 2020 are agreed, the parties' respective delivery obligations, costs and risk-transfer points are interpreted under those rules. ### 5.1 FOB — Free on Board FOB is generally used for suitable sea freight shipments. Under FOB Incoterms 2020, the seller delivers the goods on board the vessel nominated by the buyer at the named port of shipment, subject to the agreed contract. The buyer generally arranges the main ocean carriage and assumes the transport risk once the goods have been delivered on board. Export clearance is generally the seller's responsibility under FOB. The specific port, shipment arrangements and related obligations must be confirmed for the order. ### 5.2 CIF — Cost, Insurance and Freight Under CIF Incoterms 2020, the seller arranges and pays for the agreed ocean freight and the insurance required under the CIF rule to the named destination port. However, **risk generally transfers to the buyer when the goods are delivered on board the vessel at the port of shipment**, not when they reach the destination. CIF does not automatically include destination import duties, import taxes or import customs clearance. Any additional insurance requirements beyond the standard CIF obligation should be agreed separately. ### 5.3 DDP — Delivered Duty Paid DDP may be considered for destinations and shipments where the required delivery, customs and tax arrangements can be lawfully and practically supported. Under DDP Incoterms 2020, the seller undertakes extensive responsibilities for delivery to the named destination, including import clearance and applicable import duties and taxes. DDP is offered only where the necessary import procedures, importer arrangements, local tax requirements and logistics support can be confirmed. Some countries may require a locally authorised importer or specific tax registrations. Therefore, DDP availability is assessed individually and should not be assumed for every country or shipment. ### 5.4 Other Delivery Arrangements Other Incoterms or transport arrangements may be considered where appropriate and mutually agreed in writing. The selected term must be suitable for the actual transportation method. FOB and CIF are intended for sea and inland waterway transport under Incoterms 2020 and should not automatically be applied to air or courier shipments. ## 6. Purchase Order and Shipping Confirmation Shipping arrangements should be finalised during the purchase order and commercial confirmation process. The parties should agree on the relevant details, which may include: - Buyer and consignee information - Product descriptions and quantities - Delivery term and named place or port - Shipment method - Freight forwarder - Delivery destination - Shipping documentation - Freight and insurance responsibilities - Customs clearance responsibilities - Import duties and taxes - Shipment release conditions - Special packaging or marking instructions Any subsequent changes should be communicated and confirmed through the relevant commercial representatives. ## 7. Mirthuni Apparel's Export Documentation Responsibilities As the exporting shipper, where Mirthuni Apparel is identified as such in the agreed transaction, we undertake to prepare or coordinate accurate export documentation within our responsibility and based on the confirmed transaction information. Our normal documentation support includes: - Commercial invoice - Packing list - Bill of lading or airway bill, as applicable - Certificate of origin where required and eligible - Applicable preferential-origin statements, including REX statements where permitted - Additional agreed documentation required for the shipment Documents must reflect the actual goods, shipment and transaction. Where a document is issued by a carrier, chamber, competent authority or other third party, Mirthuni Apparel coordinates the necessary information and issuance process within the agreed scope rather than independently guaranteeing that third party's actions. ## 8. Commercial Invoice Mirthuni Apparel prepares commercial invoices using the confirmed transaction and shipment information. Depending on the applicable requirements, the invoice may contain: - Exporter and consignee details - Invoice number and date - Purchase order reference - Product descriptions - Garment quantities - Unit prices and total values - Currency - Agreed delivery term - Country of origin information - Applicable product classification details The commercial invoice is prepared to support the agreed export transaction and relevant customs procedures. Buyers should provide accurate consignee, importer and destination information before final documentation is issued. ## 9. Packing List Mirthuni Apparel prepares packing lists to describe the shipment's packing and cargo details. Depending on the shipment, the packing list may include: - Carton quantities - Garment quantities - Style and size breakdowns - Carton numbering - Net and gross weights - Carton dimensions - Shipping marks - Total package count Where special carton markings, barcodes or warehouse identification requirements apply, the buyer should provide the relevant instructions before packing approval. ## 10. Bill of Lading and Airway Bill For sea freight, the applicable transport document may be a bill of lading or another agreed ocean transport document. For air freight, an airway bill is normally issued by the relevant carrier or its authorised agent. Mirthuni Apparel coordinates the necessary shipping instructions and document information with the appointed forwarder or carrier within its agreed responsibilities. The transport document should reflect the approved shipper, consignee, notify party, cargo and shipment details. Buyers are requested to confirm relevant consignee and notify-party information before document finalisation. Original documents, electronic releases and other document-handling procedures are subject to the agreed carrier and commercial arrangements. ## 11. Certificate of Origin Where required for customs clearance or other legitimate trade purposes, Mirthuni Apparel can arrange or coordinate an appropriate certificate of origin through the relevant authorised issuing process. The type of certificate depends on: - The destination country - The applicable trade agreement - Product eligibility - Origin requirements - Importer requirements - The issuing authority's procedures A certificate of origin does not automatically establish entitlement to a preferential import duty rate. Preferential treatment depends on the applicable agreement, origin rules, documentary requirements and acceptance by the importing customs authority. ## 12. REX Registration and Origin Statements Mirthuni Apparel Sourcing Service maintains its business REX registration for applicable preferential-origin procedures. **REX Number: INREXABUFM3888PTC025** Where the relevant trade arrangement permits and the goods satisfy the applicable origin requirements, Mirthuni Apparel may prepare an appropriate statement on origin using its REX registration. REX registration does not mean that every garment shipment automatically qualifies for preferential tariff treatment. Eligibility must be assessed according to the applicable trade arrangement, product-specific origin rules and required supporting evidence. Where necessary, Mirthuni Apparel can coordinate with the relevant trade authorities or competent agencies regarding applicable documentation procedures. The completed origin statement and supporting shipment information can be provided to the buyer or consignee for use in the destination customs clearance process. Any preferential tariff claim remains subject to the applicable import requirements and the decision of the importing customs authority. ## 13. Additional Export and Import Documentation Certain destinations, products or buyers may require additional documentation. Depending on the circumstances, this may include: - Inspection reports - Test reports - Material composition declarations - Product labelling information - Preferential-origin supporting documents - Insurance certificates - Export declarations - Additional customs information - Buyer-specific compliance documentation Mirthuni Apparel can assist in arranging such documentation upon request, subject to availability, eligibility, applicable procedures, third-party issuance and any agreed charges. Buyers should identify destination-specific documentary requirements before purchase order confirmation wherever possible. ## 14. Export Customs Clearance in India Mirthuni Apparel coordinates export customs clearance in India where this falls within its agreed responsibilities. This may involve coordination with: - Customs brokers - Freight forwarders - Shipping lines - Airlines - Courier companies - Relevant export authorities The objective is to ensure that the export shipment is supported by the appropriate declarations, commercial documents and shipment information. Export clearance remains subject to the applicable customs procedures, examination requirements and regulatory decisions. ## 15. Import Customs Clearance at Destination Destination customs clearance responsibilities depend on the agreed Incoterm and the specific commercial arrangement. Where the buyer is responsible for import clearance, the buyer should arrange the necessary importer registration, customs broker, declarations, licences, permits and payment of applicable duties or taxes. Mirthuni Apparel will provide the agreed export documentation and reasonable shipment-related information needed to support the clearance process. Where DDP has been expressly agreed, the parties must ensure that the necessary importer, customs and tax arrangements are legally and operationally feasible. The parties should not assume that an Incoterm overrides mandatory destination-country customs or tax laws. ## 16. Import Duties, Taxes and Other Destination Charges Import duties, VAT, GST, customs fees, destination handling charges and related costs depend on the destination country, product classification, declared value, origin and agreed delivery terms. Responsibility for these charges is determined by the confirmed commercial arrangement and applicable law. Mirthuni Apparel does not guarantee a particular import duty rate, customs assessment or tax outcome unless a specific obligation has been expressly agreed and can lawfully be performed. Buyers should confirm destination requirements with their customs broker or relevant authority before shipment. ## 17. Product Classification and Customs Information Accurate product classification is important for customs declarations and duty assessment. Mirthuni Apparel provides available product information, including relevant garment descriptions, fabric composition and other necessary specifications. Where an HS code or destination-specific tariff classification is required, the parties should ensure that the classification is appropriate for the goods and relevant customs jurisdiction. The importing customs authority may determine or review the final classification. Any customs documentation must reflect the actual shipment rather than an artificially altered description or value. ## 18. Shipment Release Conditions Shipment release conditions are determined individually according to the agreed purchase order, pro forma invoice, payment arrangements and relevant shipping documents. There is no single universal shipment release condition applicable to every Mirthuni Apparel customer. Depending on the agreed transaction, release may involve confirmation of: - Required payment obligations - Final shipment approval - Packing and documentation readiness - Freight booking - Carrier instructions - Applicable customs formalities The parties should agree on any conditions affecting cargo release, original documents or electronic transport-document release before shipment. ## 19. Shipment Tracking and Logistics Coordination Mirthuni Apparel provides practical coordination with the appointed logistics provider within the agreed scope. Available shipment information may include: - Booking confirmation - Vessel or flight information - Shipment dispatch details - Transport-document references - Tracking details where available - Relevant shipping status updates Tracking information and estimated arrival dates are normally provided by the carrier or freight forwarder. Changes to carrier schedules may occur outside Mirthuni Apparel's direct control. ## 20. Shipping Schedules and Delivery Estimates Shipping and delivery estimates depend on the selected transport method, cargo readiness, booking availability, carrier schedules and customs procedures. Unless expressly agreed otherwise, estimated sailing, flight, transit and delivery dates are planning estimates rather than unconditional guarantees. Potential causes of delay may include: - Port or airport congestion - Carrier schedule changes - Customs examination - Documentation discrepancies - Weather disruptions - Government restrictions - Transport interruptions - Other circumstances affecting international logistics Where material delays become known, the responsible party should communicate relevant information and cooperate in identifying reasonable next steps. Any contractual consequences of delay are governed by the applicable order agreement and mandatory law. ## 21. Freight Insurance Cargo insurance arrangements depend on the agreed Incoterm and commercial terms. Under CIF Incoterms 2020, the seller must obtain the insurance required by that rule. Under other delivery arrangements, insurance responsibility and the required level of coverage should be confirmed separately. Buyers requiring extended or higher-value insurance protection should communicate those requirements before shipment. Insurance coverage is subject to the relevant policy wording, exclusions, claim procedures and insurer's determination. ## 22. Packaging and Shipping Marks Mirthuni Apparel coordinates export packing according to the agreed product, packaging and shipment specifications. Packaging arrangements may include: - Individual garment packing - Inner and outer cartons - Size and colour identification - Carton numbering - Buyer-specific shipping marks - Barcodes and labels - Other approved packing instructions Buyers should provide special packing and marking requirements before final packing approval. Any mandatory destination labelling or packaging rules should be identified during order confirmation. ## 23. Customs Holds, Inspections and Delays Shipments may be selected for examination, documentary review or other regulatory procedures. Where a shipment is held, the parties should cooperate with the appointed forwarder, customs broker and relevant authorities to determine the reason and required response. Mirthuni Apparel will provide reasonable assistance with export-side documentation and clarification within its agreed responsibilities. Responsibility for additional charges, storage, demurrage, detention or other consequences will depend on the cause, the agreed contract, applicable Incoterms and relevant law. This policy does not automatically allocate every customs-related expense to either party regardless of fault or contractual responsibility. ## 24. Documentation Errors and Corrections If a discrepancy is identified in a commercial invoice, packing list, shipping instruction or other export document, the relevant parties should communicate promptly. Where an error arises from information or documentation within Mirthuni Apparel's responsibility, we will cooperate in arranging an appropriate correction through the relevant authorised process. Where a discrepancy results from incorrect buyer-provided information, the buyer may need to provide revised instructions and supporting documentation. Changes to carrier-issued or authority-issued documents are subject to the applicable procedures and may involve third-party charges. Corrections must be accurate and legally permissible. ## 25. Buyer and Consignee Responsibilities Buyers and consignees should provide complete and accurate shipment information, including: - Legal consignee name - Delivery address - Importer details where applicable - Tax or customs registration information - Freight forwarder contact information - Notify-party details - Destination compliance requirements - Special document instructions - Agreed delivery and customs arrangements The buyer should notify Mirthuni Apparel of any changes that may affect export documentation or customs clearance. Where destination import obligations belong to the buyer, the buyer is responsible for arranging those obligations in accordance with the agreed contract and applicable law. ## 26. Third-Party Logistics Providers International shipments commonly involve independent freight forwarders, carriers, customs brokers, insurers and other service providers. Mirthuni Apparel coordinates with these parties according to the agreed shipment responsibilities. Carrier schedules, customs decisions and third-party services may be subject to separate contractual conditions and regulatory requirements. Mirthuni Apparel does not automatically guarantee the independent performance of every third-party provider, but remains responsible for obligations it has expressly undertaken or that apply under mandatory law. ## 27. Changes to Confirmed Shipping Arrangements A buyer may request changes to the shipping method, destination, consignee, freight forwarder or documentation after order confirmation. Such changes should be submitted in writing. Mirthuni Apparel will assess the request based on shipment status, feasibility, regulatory requirements and the appointed logistics provider's procedures. Additional freight, documentation, storage or administrative costs resulting from an agreed change should be communicated and allocated according to the parties' written agreement. Changes may not be possible after certain customs, carrier or document-processing stages. ## 28. Disputes and Commercial Resolution Where a disagreement arises regarding freight arrangements, customs responsibilities, documentation, shipping charges or delivery performance, both parties are encouraged to review the relevant records and seek a practical commercial resolution. Relevant evidence may include: - Purchase orders - Accepted quotations - Pro forma invoices - Commercial invoices - Packing lists - Freight bookings - Shipping instructions - Bills of lading or airway bills - Customs communications - Written correspondence The parties' contractual rights and obligations remain subject to the agreed commercial terms and applicable law. Nothing in this policy removes rights or remedies that cannot lawfully be excluded. ## 29. Relationship With Other Commercial Agreements This policy provides general guidance concerning Mirthuni Apparel's international shipping practices. Specific shipment obligations are established through the accepted purchase order, quotation, pro forma invoice, sales confirmation or other written agreement. Where a specific written agreement validly establishes different shipment arrangements, those agreed terms govern the relevant transaction, subject to mandatory law. Incoterms determine specified delivery, cost and risk responsibilities but do not, by themselves, settle all contractual matters such as payment, title to goods or dispute resolution. ## 30. Policy Updates Mirthuni Apparel may revise this policy to reflect changes in international shipping practices, customs procedures, available logistics services or applicable legal requirements. The revision date will be updated when material changes are published. Changes to this website policy do not automatically amend existing contracts unless the parties validly agree otherwise. ## 31. Related Policies and Information This policy should be read together with the following Mirthuni Apparel pages: - Terms and Conditions - Business Verification - Disclaimer - Privacy Policy - Copyright and Intellectual Property - International Buyer Compliance Information, when published - Terms of Service / Commercial Terms, when published These pages provide further information concerning business identity, commercial relationships and international buyer responsibilities. ## 32. Contact for Shipping and Export Documentation For international shipping enquiries, freight coordination, customs documentation or export-related assistance, please contact: **Mirthuni Apparel Sourcing Service** 41/121, Sixth Street Amarjothi AS Nagar Kangeyam Road Tiruppur – 641604 Tamil Nadu, India **Email:** [enquiry@mirthuniapparel.com](mailto:enquiry@mirthuniapparel.com) **WhatsApp:** +91 9940675791 **Website:** [https://mirthuniapparel.com/](https://mirthuniapparel.com/) Please provide your purchase order reference, destination country, preferred shipment method and relevant documentation requirements so that our team can review the appropriate arrangements.