Shipping Bill Guide (India Export) – Complete Guide 2026
A Shipping Bill is the most important legal document required for exporting goods from India. It is filed electronically with Indian Customs through the ICEGATE (Indian Customs Electronic Gateway) portal before goods are allowed to leave India.
Without a Shipping Bill, export goods cannot be cleared by Customs.
Table of Contents
- What is a Shipping Bill?
- Why is a Shipping Bill Required?
- Who Files the Shipping Bill?
- Types of Shipping Bills
- Information Required
- Documents Required
- Step-by-Step Shipping Bill Process
- Shipping Bill Number Explained
- Customs Examination
- Let Export Order (LEO)
- Shipping Bill Status
- Shipping Bill Amendments
- Shipping Bill Cancellation
- Shipping Bill Charges
- Common Errors
- FAQs
What is a Shipping Bill?
A Shipping Bill is an export declaration filed with Indian Customs before goods are exported.
It contains details such as:
- Exporter Information
- Buyer Information
- Product Details
- HSN Code
- Quantity
- FOB Value
- Port of Loading
- Port of Destination
- Drawback Claim
- IGST Details
Once approved by Customs, goods are permitted for export.
Why is Shipping Bill Required?
It serves as:
- Export Permission
- Customs Clearance Document
- Proof of Export
- GST Refund Document
- Foreign Exchange Compliance Document
- Export Incentive Claim Document
Without it:
- Goods cannot leave India.
- No IGST refund.
- No Duty Drawback.
- No RoDTEP benefit.
Legal Basis
Issued under:
- Customs Act, 1962
- Customs Tariff Act
- Foreign Trade Policy
- CBIC Regulations
Who Can File Shipping Bill?
- Exporter
- CHA (Customs Broker)
- Freight Forwarder (through CHA)
- Courier Export Operator
Prerequisites
Before filing:
✓ PAN
✓ IEC
✓ GST Registration
✓ ICEGATE Registration
✓ AD Code Registration
✓ Bank Account
✓ RCMC (if applicable)
✓ LUT/Bond (if exporting without IGST)
Types of Shipping Bills
1. Free Shipping Bill
Used when no export incentive is claimed.
Example
Export of engineering products without drawback.
2. Drawback Shipping Bill
Used for claiming Duty Drawback.
3. DEEC Shipping Bill
Used under Advance Authorization.
4. Export Promotion Shipping Bill
Used under export promotion schemes.
5. EPCG Shipping Bill
Used under EPCG Scheme.
6. IGST Shipping Bill
Used when exporter pays IGST and later claims refund.
7. LUT Shipping Bill
Used when exporter exports without payment of IGST under LUT.
Information Required
Exporter Details
- Name
- Address
- IEC
- GSTIN
- PAN
Buyer Details
- Buyer Name
- Country
- Address
Shipment Details
- Port of Loading
- Port of Destination
- Vessel Name
- Flight Number
- Container Number
- Shipping Line
Product Details
- Product Name
- HSN Code
- Quantity
- Unit
- Weight
- FOB Value
- Currency
- Country of Origin
Bank Details
- AD Code
- Bank Name
- Branch
GST Details
- LUT Number (if applicable)
- IGST Amount
- Taxable Value
Documents Required
Mandatory
- Commercial Invoice
- Packing List
- Purchase Order
- Export Contract
- IEC Certificate
- GST Registration
- PAN
Depending upon Product
- Certificate of Origin
- Phytosanitary Certificate
- Fumigation Certificate
- BIS Certificate
- Drug License
- CE Certificate
- Inspection Certificate
Export Process
Step 1
Receive Purchase Order
↓
Step 2
Manufacture or Procure Goods
↓
Step 3
Prepare Commercial Invoice
↓
Step 4
Prepare Packing List
↓
Step 5
Book Shipment
↓
Step 6
Generate Shipping Bill
↓
Step 7
Customs Examination
↓
Step 8
Let Export Order (LEO)
↓
Step 9
Goods Loaded
↓
Step 10
Export Completed
Shipping Bill Number
Example
1234567Generated automatically after filing.
Unique for every shipment.
Cannot be reused.
Shipping Bill Date
Date of filing with Customs.
Not necessarily the invoice date.
Shipping Bill Format
Contains:
Exporter Name
IEC
GSTIN
Buyer
HSN
FOB Value
Currency
Container Number
Port
Vessel
Shipping Line
Customs House
LEO Date
Customs Examination
Depending upon Risk Management System (RMS):
RMS Facilitation
No physical inspection.
Goods directly cleared.
Examination Order
Customs officer checks:
- Quantity
- Weight
- Packing
- Description
- Labels
Let Export Order (LEO)
After Customs approval,
LEO is issued.
Only after LEO can cargo leave India.
Shipping Bill Status
Can be tracked on ICEGATE.
Status includes:
Filed
↓
Under Processing
↓
Assessment
↓
Examination
↓
LEO Granted
↓
Export Completed
Shipping Bill Amendment
Possible before export.
Common amendments:
- Quantity
- Invoice Number
- HSN Code
- Weight
- Value
- Port
Requires Customs approval.
Shipping Bill Cancellation
Allowed only before export.
After LEO,
Cancellation becomes difficult.
Shipping Bill Charges
Government Filing Fee
₹0
However,
CHA or freight forwarder may charge a service fee depending on the shipment and port.
Common Mistakes
Wrong HSN Code
Wrong FOB Value
Wrong Currency
Wrong GSTIN
Wrong IEC
Wrong AD Code
Invoice mismatch
Packing List mismatch
Weight mismatch
Container mismatch
Shipping Bill vs Bill of Lading
| Shipping Bill | Bill of Lading |
|---|---|
| Issued by Customs | Issued by Shipping Line |
| Required before export | Issued after shipment |
| Customs clearance | Transport document |
| Mandatory | Mandatory |
Shipping Bill vs Commercial Invoice
| Shipping Bill | Commercial Invoice |
|---|---|
| Customs document | Sales document |
| Filed with Customs | Issued by exporter |
| Used for export clearance | Used for payment |
| Mandatory | Mandatory |
Shipping Bill vs Packing List
| Shipping Bill | Packing List |
|---|---|
| Customs declaration | Package details |
| Filed electronically | Physical document |
| Mandatory | Mandatory |
Example Workflow
Suppose Swastic Global Exports receives an order from a buyer in Germany.
- Product: Surgical Gloves
- Buyer: Germany
- FOB Value: USD 5,000
- GST: Export under LUT (0% IGST)
- Port: Nhava Sheva (JNPT)
The process would be:
- Receive the Purchase Order.
- Prepare the Commercial Invoice and Packing List.
- Book cargo with a shipping line or freight forwarder.
- File the Shipping Bill on ICEGATE (usually through a Customs Broker/CHA).
- Customs verifies the shipment.
- Obtain the Let Export Order (LEO).
- Goods are loaded on the vessel.
- Receive the Bill of Lading from the shipping line.
- Submit export documents to the bank or buyer as per the payment terms.
- Claim export benefits such as RoDTEP or IGST refund (if eligible).
Frequently Asked Questions
Can I file a Shipping Bill myself?
Yes, if you have an ICEGATE account, the required registrations, and understand the customs filing process. However, many exporters use a licensed Customs Broker (CHA) because customs documentation can be complex.
Is a Shipping Bill required for every export?
Yes, every export shipment that goes through Indian Customs requires a Shipping Bill.
Can I export without ICEGATE?
No. The Shipping Bill is filed electronically through the customs system, which is accessed via ICEGATE.
Is a Shipping Bill the same as an invoice?
No. A Commercial Invoice is issued to the buyer for the sale, while the Shipping Bill is the customs declaration used for export clearance.
Checklist Before Filing a Shipping Bill
- ✔ IEC is active.
- ✔ GST registration is active.
- ✔ ICEGATE registration is completed.
- ✔ AD Code is registered at the export port.
- ✔ Commercial Invoice and Packing List are ready.
- ✔ Correct HSN codes and values are used.
- ✔ Shipping line or airline booking is confirmed.
- ✔ Any product-specific export licenses or certificates are available, if required.
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