Dipras Institute of Professional Studies - DIPS

That sounds fascinating! Tea management courses indeed offer a comprehensive understanding of the tea industry. They cover a wide range of topics that can benefit enthusiasts and professionals alike, such as:

1. *Tea Cultivation*: Learning about the planting, growing, and harvesting of tea bushes.
2. *Tea Processing*: Understanding the various methods of processing tea leaves to create different types of tea.
3. *Blending and Tasting*: Developing skills in blending various tea leaves to create unique flavors and mastering the techniques of tea tasting.
4. *Brewing Techniques*: Gaining expertise in brewing tea to perfection, including knowledge of water temperatures, steeping times, and presentation.
5. *Customer Service*: Enhancing customer service skills to improve the experience for tea consumers and increase sales.

Such courses can indeed be valuable for cafe owners, hospitality professionals, or anyone looking to make a career in the tea industry. If you’re passionate about tea, a tea management course could be a perfect step to elevate your knowledge and skills.

Kamjhari April 2014
APRIL (1st Fortnight)
FIELD :
• Commence Guatemala Planting
• Commence shade seed sowing
• Commence taking cuttings in VP Nurseries
• Commence Citronella Planting in vacant areas within sections not likely to be uprooted in next fifteen years.
• Continue pest control by spot spraying with search & destroy method, which has to continue round the year.
• Employ Garden Chowkidars/Sirdars round the year for search of pest in their respective areas and maintain records.
• Vermi-compost – Process to continue round the year and weekly production to be recorded
• Commence replanting – Spring
• Apply first round of YTD in all YT sections

HACCP :
• To follow monthly, quarterly, half yearly and annual programmes, e.g. Review Meetings, Training, Medical Certificate, Uniform etc.

FACTORY :
• Commence round the year physical verification of POL weekly, Tea and 10% of random stores items monthly.
• Reconciliation of Inter-Estate Balance
• Indent chemical to control stores by 5th of every month.
• Half monthly quality control return, crop figures to all concern.
• Build stock of coal

OFFICE :
• Annual Report to submit
• Completion Certificate for Capital Work
• Tea Board Annual Report to submit
• Commence work in Hospital, Creche, Leaf House, School, Clubs, Office, Bungalow etc. as estimated & complete by August.
• Monthly Accounts & Monthly Report to be submitted by the 4th.
• Professional Tax Return
• Employment Exchange Return – Form No.ER1 to submit

APRIL (2nd Fortnight)
FIELD :
• Commence young tea consolidation
• Commence Mature Tea infilling
• Complete 1st Spring Application of manure
• Commence infilling and interlining of shade trees
• Send indent of Autumn Manures to Head Office
• Complete shade seed sowing

FACTORY :
• Monthly crop figure to all concerned
• Half Monthly Quality Control Return, Crop Figures to all concerned.

IC@Shamol Ghoshal

Tea along with Rubber plantation at Finlay, Bangladesh.

Finlay Tea Estate, Bangladesh.

Required one Asst. Manager for Gayaganga Factory having minimum 5/6 years working experience with knowledge of Excise Records.

Apply to Special Officer by e-mail [email protected] giving full bio-data and photograph if possible.

Required Factory Asstt. and Senior Factory Assistant Manager with well experienced of minimum ten & fifteen years of quality Tea production in reputed tea company respectively. And one Factory Junior Asstt for sorting depptt . Eligible candidates may apply with detailed bio-data to the Senior Manager, Topline Tea Co (P) Ltd. E.mail ID: [email protected] or [email protected]

Tea Tasting Terminology
(Taken from "The Book of TEA" - Antony Bugess)

Terms Describing Dry Leaf -
Black: A black appearance is desirable.
Blackish: A satisfactory appearance.
Bold: Particles of leaf which are too large for the particular grade.
Brown: A brown appearance in teas that normally indicates overly harsh treatment of the leaf.
Clean: Leaf that is free from fiber, dust and all extraneous matter.
Curly: The leaf appearance of whole leaf grade teas such as O.P., as distinct from "wiry".
Even: True to the grade, consisting of pieces of leaf of fairly even size.
Flaky: Flat, open and often light in texture.
Gray: Caused by too much abrasion during sorting.
Grainy: Describes primary grades of well-made CTC teas such as Pekoe Dust.
Leafy: A tea in which leaves tend to be on the large or long side.
Light: A tea light in weight, of poor density. Sometimes flaky.
Make: Well-made tea (or not), true to its grade.
Musty: A tea affected by mildew.
Neat: A grade having good "make" and size.
Powdery: Fine light dust.
Ragged: An uneven, badly manufactured and graded tea.
Stalk & Fibre: Should be minimal in superior grades, but is generally unavoidable in lower-grade teas.
Tip: A sign of fine plucking, apparent in top grades of orthodox "Low Grown Type Teas".
Uneven & Mixed: "Uneven" pieces of leaf usually indicative of poor sorting and not true to the particular grade.
Well Twisted: Used for describing whole-leaf grades, often referred to as "well-made" or "rolled".
Wiry: Leaf appearance of a well-twisted, thin-leaf tea.
Terms Describing Infused Leaf -
Aroma: Smell or scent denoting "inherent character," usually in tea grown at high altitudes.
Bright: A lively bright appearance. Usually indicates bright liquors.
Coppery: Bright leaf that indicates a well-manufactured tea.
Dull: Lacks brightness and usually denotes poor tea. Can be due to faulty manufacture and firing, or a high moisture content.
Dark: A dark or dull colour that usually indicates poorer leaf.
Green: When referring to black tea, refers to under-fermentation or to leaves from immature bushes (liquors often raw or light). Can also be caused by poor rolling.
Mixed or Uneven: Leaf of varying colour.
Terms Describing Liquors
Bakey: An over-fired liquor. Tea in which too much moisture has been driven off.
Body: A liquor having both fullness and strength, as opposed to being thin.
Bright: Denotes a lively fresh tea with good keeping quality.
Brisk: The most "live" characteristic. Results from good manufacture.
Burnt: Extreme over-firing.
Character - An attractive taste, specific to origin, describing teas grown at high altitudes.
Coarse: Describes a harsh, undesirable liquor.
Coloury: Indicates useful depth of colour and strength.
Cream: A precipitate obtained after cooling.
Dry: Indicates slight over-firing.
Dull: Not clear, and lacking any brightness or briskness.
Earthy: Normally caused by damp storage, but can also describe a taste that is sometimes "climatically inherent" in teas from certain regions.
Empty: Describes a liquor lacking fullness. No substance.
Flat: Not fresh (usually due to age).
Flavour: A most desirable extension of "character," caused by slow growth at high elevations. Relatively rare.
Fruity: Can be due to over-fermentation and/or bacterial infection before firing. An overripe taste.
Full: A good combination of strength and colour.
Gone off: A flat or old tea. Often denotes a high moisture content.
Green: An immature, "raw" character. Often due to underfermentation (Sometimes underwithering).
Harsh: A taste generally due to underwithered leaf. Very rough.
Heavy: A thick, strong and coloury liquor with limited briskness.
High-Fried: Over-fired but not bakey or burnt
Lacking: Describes a neutral liquor. No body or pronounced characteristics.
Light: Lacking strength and depth of colour.
Malty: A full, bright tea with a taste of malt.
Mature: Not bitter or flat.
Metallic: A sharp Metallic taste.
Muddy: A dull liquor.
Musty: Suspicion of mold.
Plain: A liquor that is "clean" but lacking in desirable characteristics.
Pungent: Astringent with a good combination of briskness, brightness and strength.
Quality: Refers to "cup quality" and denotes a combination of the most desirable liquoring qualities.
Raw: A bitter, unpleasant flavor.
Soft: The opposite of briskness. Lacking any "live" characteristic. Caused by inefficient fermentation and/or firing.
Strength: Substance in cup.
Taint: Characteristic or taste that is foreign to tea, such as oil, garlic, etc. Often due to being stored next to other commodities with strong characteristics of their own.
Thick: Liquor with good colour and strength.
Thin An insipid light liquor that lacks desirable characteristics.

Export Documents:

Introduction
An exporter without any commercial contract is completely exposed of foreign exchange risks that arises due to the probability of an adverse change in exchange rates. Therefore, it becomes important for the exporter to gain some knowledge about the foreign exchange rates, quoting of exchange rates and various factors determining the exchange rates. In this section, we have discussed various topics related to foreign exchange rates in detail.

Export from India required special document depending upon the type of product and destination to be exported. Export Documents not only gives detail about the product and its destination port but are also used for the purpose of taxation and quality control inspection certification.

Shipping Bill / Bill of Export
Shipping Bill/ Bill of Export is the main document required by the Customs Authority for allowing shipment. A shipping bill is issued by the shipping agent and represents some kind of certificate for all parties, included ship's owner, seller, buyer and some other parties. For each one represents a kind of certificate document.

Documents Required for Post Parcel Customs Clearance

In case of Post Parcel, no Shipping Bill is required. The relevant documents are mentioned below:

Customs Declaration Form - It is prescribed by the Universal Postal Union (UPU) and international apex body coordinating activities of national postal administration. It is known by the code number CP2/ CP3 and to be prepared in quadruplicate, signed by the sender.

Despatch Note- It is filled by the exporter to specify the action to be taken by the postal department at the destination in case the address is non-traceable or the parcel is refused to be accepted.

Commercial Invoice - Issued by the exporter for the full realisable amount of goods as per trade term.

Consular Invoice - Mainly needed for the countries like Kenya, Uganda, Tanzania, Mauritius, New Zealand, Burma, Iraq, Ausatralia, Fiji, Cyprus, Nigeria, Ghana, Zanzibar etc. It is prepared in the prescribed format and is signed/ certified by the counsel of the importing country located in the country of export.

Customs Invoice - Mainly needed for the countries like USA, Canada, etc. It is prepared on a special form being presented by the Customs authorities of the importing country. It facilitates entry of goods in the importing country at preferential tariff rate.

Legalised / Visaed Invoice - This shows the seller's genuineness before the appropriate consulate or chamber or commerce/ embassy.

Certified Invoice - It is required when the exporter needs to certify on the invoice that the goods are of a particular origin or manufactured/ packed at a particular place and in accordance with specific contract. Sight Draft and Usance Draft are available for this. Sight Draft is required when the exporter expects immediate payment and Usance Draft is required for credit delivery.

Packing List - It shows the details of goods contained in each parcel / shipment.

Certificate of Inspection – It is a type of document describing the condition of goods and confirming that they have been inspected.

Black List Certificate - It is required for countries which have strained political relation. It certifies that the ship or the aircraft carrying the goods has not touched those country(s).

Manufacturer's Certificate - It is required in addition to the Certificate of Origin for few countries to show that the goods shipped have actually been manufactured and is available.

Certificate of Chemical Analysis - It is required to ensure the quality and grade of certain items such as metallic ores, pigments, etc.

Certificate of Shipment - It signifies that a certain lot of goods have been shipped.

Health/ Veterinary/ Sanitary Certification - Required for export of foodstuffs, marine products, hides, livestock etc.

Certificate of Conditioning - It is issued by the competent office to certify compliance of humidity factor, dry weight, etc.

Antiquity Measurement – It is issued by Archaeological Survey of India in case of antiques.

Shipping Order - Issued by the Shipping (Conference) Line which intimates the exporter about the reservation of space of shipment of cargo through the specific vessel from a specified port and on a specified date.

Cart/ Lorry Ticket - It is prepared for admittance of the cargo through the port gate and includes the shipper's name, cart/ lorry No., marks on packages, quantity, etc.

Shut Out Advice - It is a statement of packages which are shut out by a ship and is prepared by the concerned shed and is sent to the exporter.

Short Shipment Form - It is an application to the customs authorities at port which advises short shipment of goods and required for claiming the return.

TWO CLASSES OF EXPORTS:
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. Deemed Exports: Where the goods do not go out of the country physically they can be termed as deemed exports. This will be subject to certain conditions as prescribed by the DGFT. 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. E.g. Supply of fabrics to the garment exporter who exports the garments made out of the said fabric.
The government may announce from time to time the types of supplies that may be considered as deemed export. The Foreign Trade Policy gives the list of supplies considered under the Deemed Export Category. The policies and procedures are different for Physical Exports and Deemed Exports as also the benefits available. In a nutshell, Deemed Exports do not enjoy all the benefits that are available under Physical Export. The Foreign Trade defines exports as taking out of India any goods by land, sea, air. Although the act does not term them as “Physical Exports”, we have to put phrase to distinguish it from “Deemed Exports” which is sales in India but considered as exports for limited purpose.
TYPES OF EXPORTERS:
Exporters can be basically classified into two groups
• Manufacturer Exporter: As the exporter has the facility to manufacturer the product he intends to export and hence he exports the products manufactured by him.
• Merchant Exporter: An exporter who does not have the facility to manufacture an item. But, he procures the same from other manufacturers or from the market and exports the same.
An exporter can be both a manufacturer exporter as well as a merchant exporter, he can export product manufactured by him or he can export items bought from the market.
Once it is decided to export, it is mandatory on your part to follow certain procedures, rules and regulations as prescribed by various regulatory authorities such as DGFT, RBI, and Customs. These procedures, rules and regulations are laid down in the Exim Policy 2004-09, Exchange Control Manual, Customs Act etc. Accordingly Export documents are required to be prepared keeping in view of the requirement of the foreign buyers and our regulatory authorities.

HOW TO SET UP 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.
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 p***c 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.
CHOOSING APPROPRIATE MODE OF OPERATIONS:
You can choose any of the following modes of operations
• Merchant Exporter i.e. buying the goods from the market or from the manufacturer and then selling it to foreign buyers.
• Manufacturer Exporter i.e. manufacturing the goods yourself for export.
• Sales Agent / Commission Agent / Indenting Agent i.e. acting on behalf of the seller and charging the Commission.
• Buying Agent i.e. acting on behalf of the buyer and charging Commission.
• Service provider i.e. providing service from India to another country.
NAMING THE BUSINESS
Whatever form of business organization has been finally decided, naming the business is an essential task for every exporter. The name and style should be soft, attractive, short and meaningful. Open a current account in the name of the organisation in whose name you intend to export. It is advisable to open the account with a bank which is authorised to deal in Foreign Exchange.

STRUCTURE OF AN EXPORT ORGANISATION
• marketing manager for generating sales
• Commercial manager for looking activities of the ex*****on 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, availment of bank loans etc.
• To look into the requirement of licenses, claiming of export benefits fiiling 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.

REGISTRATION WITH REGIONAL LICENCING AUTHORITIES 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 RBI’s 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.

IEC EXEMPT CATEGORIES.
The following importer exporter is exempted from the requirement of IEC code number.
• Ministries \ Department of Central or State Government.
• Person importing or exporting goods for their personal use not connected with trade or manufacture or agriculture.
• Persons importing\exporting goods from\to Nepal & Myanmar provided the CIF value of single consignment does exceed Indian Rs. 25000\-.
APPLICATION FOR OBTAINING AN IEC NUMBER
For obtaining IEC number apply in the prescribe form along with the documents listed above to Regional Licensing Authority (Office of the Regional DGFT). The registered office or the head office may apply for allotment of IEC No.
Whenever, there is a change in the name, address or constitution of the holder of IEC No., such change should be intimated within 30 days to the concern authorities.
IEC certificate will be issued in the form (copy enclosed). A copy of IEC No. is also endorsed to the concerned banker.
VALIDITY :
The IEC No allotted to a firm/company will be valid for all its branches/divisions units/factories as indicated in the IEC No. Import/Export of any commodity by that firm/company. There being no date of expiry, the IEC once allotted is valid till it is revoked. But, if no import or export is effected in the previous financial year, the same will be made inoperative. However, this can be made operative by a formal request to the DGFT.

IDENTITY CARD (For conducting transactions with the office of DGFT):
As it is not always possible for the top man or directors, promoters of the company to visit DGFT frequently. There is a provision of issuance of identity cards to the proprietors/partners/directors and their authorized representatives. An application of Issuance of an identity card may be made in the form (Appendix-5) The document/ License/Certificate/Permissions may be delivered to the identity card holder and officials of the Licensing Authority(DGFT)shall not be responsible for any loss etc. In case of loss of an identity card a duplicate card may be issued on the basis of an FIR & affidavit. In addition to obtaining the IEC No. the exporter is also required to obtain Business Identification No(BIN). For this exporter is required to contact DGFT online on web site. The licensing authority issues BIN in coordination with customs authorities. This BIN is required to be mentioned on the shipping bills at the time of customs clearance of the export cargo.
RCMC (Registration-Cum-Membership Certificate) – REGISTRATION WITH EXPORT PROMOTION COUNCILS –
In order to enable the exporter to obtain benefits/concessions under the Foreign Trade Policy, the exporter is required to register himself with an appropriate export promotion agency by obtaining registration-cum-membership certificate. (RCMC). If the export product is that it is not covered by any EPC, RCMC in respect thereof may be issued by FIEO. An application for registration should be accompanied by a self certified copy of the Importer-Exporter Code number issued by the regional licensing authority concerned and bank certificate in support of the applicants financial soundness. The RCMC shall be valid for 5 years ending 31st March of the licensing year.

REGISTRATION WITH SALES TAX AUTHORITIES:
Goods that are to be shipped out of the country for export are eligible for exemptions from both Sales Tax and Central Sales Tax. For this purpose, exporter should get himself registered with the Sale Tax Authority of is state after following the procedures prescribed under the Sales Tax Act applicable to his state.
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.
The Preliminary
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).
• 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 government’s 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 are handling the quota distribution for the product and the availability of quota for exports.

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.

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.