The shipping bill is the main customs declaration for exporting goods from India. It is filed electronically on the customs system through ICEGATE by the exporter or a customs broker, with details of the exporter, buyer, goods, HS codes, value and the export benefits claimed. After assessment and any examination, customs grants the Let Export Order (LEO), and the shipping bill also acts as the claim for IGST refund and drawback.
Types of shipping bill
| Type | Used for |
|---|---|
| Free shipping bill | Goods with no export duty or benefits claimed |
| Dutiable shipping bill | Goods that attract export duty |
| Drawback shipping bill | Exports claiming duty drawback |
| Ex-bond shipping bill | Goods exported from a bonded warehouse |
Details needed to file
- IEC, GSTIN and AD code of the exporter's bank
- Invoice number, value, currency and Incoterms
- HS code and description of each item
- Buyer name and country, ports and container details
- Declarations for drawback, RoDTEP, and IGST paid or LUT
From filing to export
- File the shipping billOn ICEGATE, directly or through a customs broker.
- AssessmentCustoms checks the declaration under the risk management system.
- Examination if selectedGoods may be examined at the port or container freight station.
- Let Export OrderCustoms grants LEO and the goods are loaded.
- EGM and refundsAfter the carrier files the export general manifest, IGST refund and drawback are processed.
Common errors that hold up refunds
- Invoice values in the shipping bill not matching GSTR-1
- Wrong GSTIN or IEC details
- Bank account or AD code not registered with customs
- Missing or wrong drawback and RoDTEP declarations
Frequently asked questions
Who files the shipping bill?
The exporter or a licensed customs broker, electronically on ICEGATE.
What is a Let Export Order?
Customs permission to load the goods for export, granted after assessment and any examination.
How does the shipping bill link to IGST refund?
For exports with payment of IGST, the shipping bill is treated as the refund claim once the EGM is filed and GSTR-1 details match.
Can a shipping bill be amended?
Yes, with customs approval, but corrections after LEO are harder, so check details before filing.
How BuyGenix Solutions helps
We prepare and check export documents so they match each other, the buyer's order and any letter of credit, which avoids delays at customs and at the bank. BuyGenix members can also see live buyer requirements from importers in India and abroad.
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BuyGenix Solutions handles shipping bill filing and every related registration your business needs, from documentation to filing.
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