Practitioner's Guide and Field-by-Field Reference
This guide covers the Shipping Bill — the primary export customs declaration filed by Indian exporters on ICEGATE (Indian Customs Electronic Gateway) for every export shipment. Understanding the Shipping Bill is essential for claiming export benefits including GST refunds, RoDTEP credits, and duty drawback, and for complying with FEMA and RBI reporting requirements.
Part 1 — What Is a Shipping Bill?
The Shipping Bill (or, for air exports, the Airway Bill/Export General Manifest) is the principal export declaration filed by an Indian exporter or their Customs House Agent (CHA) with Indian Customs. It is the document that triggers the formal export of goods from India and is the basis for all export-linked benefits.
The Shipping Bill has several critical downstream functions:
It is the primary document used to claim GST refund of Input Tax Credit (ITC) or Integrated GST (IGST) paid on exported goods.
It is the basis for RoDTEP (Remission of Duties and Taxes on Exported Products) credits generated in ICEGATE and credited to the exporter's Electronic Credit Ledger.
It is used to claim duty drawback (where applicable) on customs duty paid on inputs used in the exported goods.
It is the primary document required by the exporter's bank for issuing the Foreign Inward Remittance Certificate (FIRC) and Bank Realisation Certificate (BRC) on receipt of export proceeds.
It evidences the Authorised Dealer (AD) Code of the exporter's bank branch at the port of export, linking the shipment to foreign exchange remittance monitoring under FEMA.
It is required by customs at the port of export for physical examination of goods (where ordered) and for granting Let Export Order (LEO).
Part 2 — Types of Shipping Bill
Part 3 — Key Fields in the Shipping Bill
Part 4 — The Export Process Flow (ICEGATE / Customs)
Exporter or CHA files the Shipping Bill on ICEGATE electronically before the goods arrive at the port.
ICEGATE Risk Management System (RMS) assesses the shipment and either: (a) grants facilitation (no examination, LEO issued directly); (b) orders examination by customs officers at the port; or (c) flags for Preventive/Anti-smuggling examination.
If examination is ordered, the customs officer inspects the goods at the port against the Shipping Bill. The exporter or CHA must present the goods for examination.
After examination (or direct facilitation), the customs officer grants the Let Export Order (LEO) — the electronic approval to load.
After loading, the Cargo manifest is filed by the carrier. The Shipping Bill is "checked off" against the manifest.
The port of export generates the Export General Manifest (EGM), confirming the goods have left India. The EGM is linked to the Shipping Bill and is required for GST refund processing.
After EGM filing, the exporter can file for GST refund (IGST paid) or RoDTEP / drawback credits are automatically processed by ICEGATE.
Part 5 — Common Errors and How to Avoid Them
Wrong AD Code: The AD Code must be registered at the specific port of export. If the exporter ships from a new port, a fresh AD Code registration must be completed before the first shipment. Failure blocks GST refund and FIRC issuance.
HS Code mismatch between Shipping Bill and Invoice: The HS code on the Shipping Bill drives the RoDTEP rate. Incorrect HS codes lead to incorrect credits and can attract customs scrutiny.
FOB value understatement: The RoDTEP credit and drawback are calculated on FOB value. Understating FOB value reduces export benefits. Overstating attracts customs examination.
LUT not filed before export: Goods exported without a valid LUT cannot be treated as zero-rated and IGST becomes payable. Ensure the LUT for the financial year is filed on the GST portal before the first export shipment.
Mismatch between Shipping Bill and Invoice: Any discrepancy in description, quantity, or value between the Shipping Bill and the commercial invoice will delay customs clearance and benefit processing.
EGM not filed by carrier: If the carrier fails to file the EGM, the GST refund process stalls. Follow up with the freight forwarder to confirm EGM filing.
Part 6 — Shipping Bill Reference Checklist
Doc 31 — Shipping Bill: Practitioner's Guide and Field-by-Field Reference — Neutral Template
| Type | When to Use |
|---|---|
| Free Shipping Bill | For export of goods not attracting duty drawback, RoDTEP, or any export incentive. Most common for zero-rated GST exports where only IGST refund is claimed. |
| Drawback Shipping Bill | For claiming duty drawback on customs duty paid on inputs used in exported goods. Requires submission of drawback claim with the Shipping Bill. |
| DEEC / Advance Authorisation Shipping Bill | For exports against an Advance Authorisation or DFIA (Duty Free Import Authorisation), where imported inputs are used duty-free. |
| EPCG Shipping Bill | For exports made against Export Promotion Capital Goods licences, to fulfil export obligation. |
| Ex-Bond Shipping Bill | For export of goods from a bonded warehouse without payment of customs duty. |
| Coastal Shipping Bill | For movement of goods between Indian ports by sea (domestic coastal trade) — not for export. |
| Field | Description and Requirements |
|---|---|
| IEC Number | Importer Exporter Code of the exporter — 10-digit code issued by DGFT. Mandatory for all exports. |
| AD Code | Authorised Dealer Code — 14-digit code of the exporter's bank branch at the port of export, registered with the port customs. Mandatory. Must be registered separately at each export port. Links the shipment to foreign exchange receipt. |
| Exporter Name and Address | Must match the IEC registration exactly. |
| Consignee Details | Full legal name and address of the foreign buyer. |
| Port of Export | Indian port from which goods are being exported (e.g. INNSA1 for JNPT, INMAA1 for Chennai, INBLR6 for Bengaluru ICD). |
| Port of Destination | Foreign port to which goods are being shipped. |
| Country of Destination | Final destination country (not transit country). |
| HS Code / Customs Tariff Heading | 8-digit HSN code for each line item. Must be correct as it determines duty drawback rate, RoDTEP rate, and GST classification. |
| Description of Goods | Must match the commercial invoice exactly. |
| Quantity and Unit | Quantity in the unit of measurement specified in the HS schedule. |
| FOB Value (in INR) | The Free On Board value of the goods in Indian Rupees — the basis for all export benefit calculations. |
| Invoice Currency and Exchange Rate | Foreign currency of the invoice and RBI reference rate. ICEGATE auto-populates the RBI rate on the filing date. |
| Invoice Number and Date | Must match the export invoice exactly. |
| GSTIN of Exporter | GST registration number of the exporter — required for GST refund processing. |
| LUT / Bond Reference | Reference of the Letter of Undertaking (LUT) filed with GST authorities, allowing export without payment of IGST (zero-rated supply under LUT). |
| RoDTEP Claim | Flag whether RoDTEP benefit is being claimed. System auto-credits RoDTEP scrips to the exporter's ICEGATE account after LEO. |
| Vessel / Flight / Vehicle Details | Carrier details, rotation number, and expected departure date. |
| Container Details (FCL) | Container numbers and seal numbers for FCL shipments. |
| Let Export Order (LEO) | The customs officer's electronic approval to load the goods. Without LEO, goods cannot be loaded. LEO is granted after examination (if ordered) or on the basis of the Risk Management System (RMS) assessment. |
| Checklist Item | Checked |
|---|---|
| IEC number is current and matches DGFT records | [ ] |
| AD Code registered at the specific port of export | [ ] |
| GSTIN of exporter entered correctly | [ ] |
| LUT reference entered (for zero-rated export without IGST payment) | [ ] |
| HS Code is 8-digit and matches the invoice and packing list | [ ] |
| Description of goods matches commercial invoice exactly | [ ] |
| FOB value in INR is correctly calculated | [ ] |
| Invoice currency and exchange rate entered | [ ] |
| Invoice number and date match the export invoice | [ ] |
| Consignee name and address match the invoice | [ ] |
| Port of export code is correct for the shipping point | [ ] |
| Country of destination is the final destination (not transit) | [ ] |
| RoDTEP claim flag set correctly (if claiming RoDTEP) | [ ] |
| Drawback claim flag set correctly (if claiming drawback) | [ ] |
| Advance Authorisation / EPCG reference entered (if applicable) | [ ] |
| Container and seal numbers entered (for FCL shipments) | [ ] |
| Vessel rotation number and expected departure date entered | [ ] |
| Physical examination if ordered — goods presented and cleared | [ ] |
| Let Export Order (LEO) obtained before loading | [ ] |
| EGM filed by carrier confirmed with freight forwarder | [ ] |