Shipping Bill and Revised Shipping Bill Format

Every exporter who is willing to export goods is required to file a shipping bill. In order to obtain the customs clearance, the exporter is required to prepare the shipping bill. Shipping bill/bill of export is the important document which is required by the customs authority after the filing of which the customs authority allows the goods to be shipped.

On receipt of the shipping bill, the customs authority conducts assessment/examination and once everything is found in order, the customs authority issues ‘Let Export Order’ on the shipping bill which is duly signed and sealed by the customs officers.

In the case of manual processing of export documents, the appropriate type of shipping bill is required to be filed by the exporter in order to get customs clearance of the export shipment. However, nowadays, most of the customs ports mandatorily require electronic submission of the shipping bill.

Types of Shipping Bill

There are different types of shipping bills and the same are differentiated based on the colour codes being assigned. Different types of shipping bills and the assigned different colour codes are being summarized hereunder –

Dutiable Shipping Bill

Goods which are to be exported on payment of certain export duty for export of such goods ‘dutiable shipping bill’ is to be filed. The same is printed on yellow paper.

Duty-Free Shipping Bill

Goods which are to be exported without payment of any customs duty and such goods are also not eligible for duty drawback for such goods ‘ duty-free shipping bill’ is filed. The same is printed on white paper.

Drawback Shipping Bill

‘Drawback shipping bill’ is to be filed for the goods which are eligible for the refund. The same is printed on green paper, however, after the drawback has been paid, the same would be printed on yellow paper.

Ex-Bond Shipping Bill

Goods which are imported and stored in bonded warehouses and are awaiting re-export for such goods ‘ex-bond shipping bill’ is to be filed. The same is printed on pink paper.

Coastal Shipping Bill

When goods are required to be shipped for it’s moved from one port to another port the ‘coastal shipping bill’ needs to be filed. ‘Coastal shipping Bill’ cannot be said to be an export document.

Revised Format of Shipping Bill

Vide notification no. 25/2019- Customs (N.T.) dated 25^th March 2019, the Shipping Bill and Bill of Export (Forms) Amendment Regulations, 2019 has been introduced. With the said introduction, the following format has been amended/substituted –