What Is a Shipping Bill and How Do You File and Correct One?
- Author:
- Manoj Sharma
- Verified by:
- Editorial team
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Short answer
A shipping bill is the export entry an exporter of goods files with Indian Customs before goods leave by sea or air. It is filed electronically on ICEGATE or through a customs service centre. Customs clears the goods with a Let Export Order. Goods leaving by land use a bill of export instead.
| Applies to | Governed by | Deadline | Penalty | Last verified |
|---|---|---|---|---|
| Exporters of goods leaving India by sea or air; land exports use a bill of export, courier exports use courier shipping bills and postal exports use a postal bill of export | Sections 50, 51 and 149 of the Customs Act, 1962; Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019 | Before the goods are exported. Post-export conversion between incentive schemes: within one year of the Let Export Order, extendable | Misdeclared goods can be confiscated; penalty up to the value of the goods (section 114), up to five times the value for knowingly false documents (section 114AA), and up to Rs 50,000 for breaching the 2019 regulations | 9 Oct 2026 |
What is a shipping bill under the Customs Act?
A shipping bill is the entry an exporter makes to Customs for goods exported in a vessel or aircraft. Section 50 of the Customs Act requires it to be presented electronically on the customs automated system, and the exporter declares that its contents are true.
- Legal basis: The exporter makes entry of goods by presenting a shipping bill for sea or air exports and a bill of export for land exports (Customs Act, section 50(1)).
- Electronic record: A shipping bill is an electronic integrated declaration accepted and given a unique number by the Indian Customs EDI System, including its print outs (2019 Regulations, regulation 2(1)(g)).
- Exporter duty: The exporter must ensure the information is accurate and complete, supporting documents are authentic, and any restriction on the goods is followed (section 50(3)).
- Clearance: Customs makes an order permitting clearance and loading, known as the Let Export Order, once the goods are not prohibited and any duty is paid (section 51(1)).
- Foreign exchange: For goods exported through an EDI port, the RBI Export Declaration Form (EDF) is deemed submitted as part of the shipping bill (FEMA 23(R)/2026-RB, Regulation 3(1)).
- GST refund: For goods exported on payment of IGST, the shipping bill itself is deemed to be the refund application once the export manifest and a valid GSTR-3B are filed (CGST Rule 96(1)).
Customs, your AD bank and the GST system all read the same shipping bill data, so one error can affect clearance, export incentives and payment tracking. For a short definition, see what is a shipping bill.
Who has to file a shipping bill for exports from India?
Every exporter of goods shipped by sea or air files a shipping bill, either directly or through a licensed customs broker. Goods sent by land, courier or post use related export entries, and service exporters do not file a shipping bill at all.
| Exporter type | Export entry used | Why | Best for |
|---|---|---|---|
| Goods exporter shipping by sea or air | Shipping bill | Required entry for goods exported in a vessel or aircraft (section 50(1)) | Manufacturers and merchant exporters using ports and air cargo complexes |
| Goods exporter shipping by land | Bill of export | Required entry for goods exported by land (section 50(1)) | Exporters trucking goods through land customs stations |
| Goods sent through an authorised courier | Courier Shipping Bill (CSB-III, CSB-IV or CSB-V) | The authorised courier files the entry for documents, gifts and samples, or commercial goods (Courier Regulations, regulation 6(3)) | Small exporters and ecommerce sellers using express couriers |
| Goods sent by India Post | Postal Bill of Export (PBE) | An IEC holder files a PBE at the Foreign Post Office for ecommerce exports (Customs Manual 2025, Chapter 18, para 15) | Ecommerce sellers shipping small parcels by post |
| Freelancer or service exporter | No shipping bill | Services do not pass through Customs; the exporter files an EDF with the AD bank instead (Regulation 3(2)) | Freelancers, agencies and software exporters |
How do you file a shipping bill on ICEGATE?
You file a shipping bill by entering the electronic integrated declaration on ICEGATE with a digital signature, or by getting it entered at a customs service centre. The shipping bill is treated as filed and self-assessed once the Customs EDI system generates a shipping bill number.
- Get an Importer-Exporter Code (IEC) from DGFT, register your AD bank code for export proceeds, and open a current account for any drawback credit (Customs Manual 2025, Chapter 3, para 17.1). See how to apply for an IEC code.
- If you export under an export promotion scheme, register the licence or authorisation at the customs station first (Customs Manual 2025, para 17.2).
- Decide who files: you as exporter, or a customs broker licensed under the Customs Brokers Licensing Regulations, 2018 (2019 Regulations, regulation 2(1)(b)).
- Enter the declaration and upload supporting documents on ICEGATE with a digital signature, or have it entered at the service centre (regulation 3).
- Note the shipping bill number. The bill is deemed filed and self-assessment complete when the number is generated (regulation 4).
- Bring the goods into the customs area. The Risk Management System decides whether the bill goes for verification, examination or straight to Let Export Order (Customs Manual 2025, para 12.2).
- Pay any export duty. Customs then records the Let Export Order on ICEGATE and sends it to you, the custodian and anyone you name (regulation 5).
- After loading, the shipping line or airline files the Export General Manifest for each shipping bill before the conveyance departs (Customs Manual 2025, para 26.1).
- Keep the assessed shipping bill and all original supporting documents for five years from the date of presentation (regulation 6).
How do you upload a shipping bill to ICEGATE?
ICEGATE accepts a prepared shipping bill message by web upload after login, or by email to the customs location's ICEGATE address under SMTP. Exporters who cannot file online can use the customs service centre at the port (ICEGATE FAQ).
- Web upload: log in, open Services, choose File Upload, select the message file and submit (ICEGATE FAQ).
- SMTP: attach the message to an email sent to the location's ICEGATE mail address, and replies come to your registered email (ICEGATE FAQ).
- Service centre: ICEGATE cannot give status updates on documents filed through a service centre, so track those with the centre (ICEGATE FAQ).
How do you check the status of a shipping bill on ICEGATE?
ICEGATE's enquiry services show shipping bills filed at a location in the last 24 hours, and an IEC-wise summary of all shipping bills with their current status. Drawback and RoSL sanction status can also be checked against a shipping bill (ICEGATE FAQ).
- The IEC summary report needs the IEC, PAN and a date range of not more than one month (ICEGATE FAQ).
- For the bank side, see how to check outstanding shipping bills in EDPMS.
How do you amend a shipping bill before or after the Let Export Order?
Customs may allow a shipping bill to be amended after it is presented. Once the goods are exported, an amendment is allowed only on documentary evidence that existed at the time of export (section 149 and first proviso).
- Before the shipping bill number is generated, corrections to the checklist can be made at the service centre (Customs Manual 2025, para 24.1).
- After the number is generated but before Let Export, the Assistant or Deputy Commissioner (Exports) may permit the amendment (para 24.1(i)).
- After Let Export, only the Additional or Joint Commissioner in charge of exports may permit it, and printed copies are surrendered for cancellation first (paras 24.1(ii) and 24.2).
- Changes to value, drawback or port after goods are registered may lead to examination of the consignment (para 21.2).
- Converting an export entry from one incentive scheme to another after export needs an application within one year of the Let Export Order (Export Entry Conversion Regulations, 2025, regulation 3).
How does a shipping bill connect to the EDF and EDPMS at the bank?
At an EDI port the EDF is part of the shipping bill, so the export reaches your AD bank's EDPMS record. The bank closes that entry when the export value is realised, which is due within nine months from the date of shipment (Regulations 3(1), 4(2) and 5).
- A shipping bill of up to Rs 10 lakh can be closed in EDPMS on the exporter's declaration, including quarterly bulk declarations (Regulation 4(2), proviso).
- The period is twelve months where the export is invoiced or settled in Indian rupees, and the AD bank may extend it on request (Regulation 5(1)).
- See EDPMS closure and EDF form for exports.
What are the types of shipping bill and when is each one used?
The type of shipping bill depends on the duty, incentive or route involved. A free shipping bill claims no export benefit, while others carry drawback or RoDTEP claims, scheme licences, export duty or warehoused goods. Couriers and the post office use their own entry forms.
| Type | Used when | Legal or procedural basis | Best for |
|---|---|---|---|
| Free shipping bill | No export incentive such as drawback or RoDTEP is claimed | Customs Manual 2025, Chapter 10, para 16.4 | Exporters not claiming any benefit |
| Shipping bill with drawback or RoDTEP claim | The exporter claims duty drawback or RoDTEP on the goods | Customs Manual 2025, paras 12.5 and 25.1 | Manufacturers recovering input duties |
| Shipping bill under an export promotion scheme | Goods are exported against a licence such as Advance Authorisation or EPCG | Customs Manual 2025, para 17.2 | Scheme holders meeting export obligations |
| Dutiable shipping bill | The goods attract export duty, which is paid before clearance | Customs Act, section 51(1) | Exporters of goods subject to export duty |
| Ex-bond shipping bill | Warehoused imported goods are exported as such, with no incentive allowed | Customs Manual 2025, Chapter 10, para 16.4 | Importers re-exporting goods from a customs warehouse |
| Courier Shipping Bill (CSB-III, IV, V) | Documents, gifts and samples, or commercial goods are sent by an authorised courier | Courier Regulations, regulation 6(3) | Small parcel and ecommerce exporters |
| Postal Bill of Export | Goods are exported through the Foreign Post Office | Customs Manual 2025, Chapter 18, para 15 | Ecommerce exporters using India Post |
| Bill of export | Goods leave India by land | Customs Act, section 50(1) | Exporters to neighbouring countries by road or rail |
What happens if a shipping bill has wrong or incomplete details?
Wrong details on a shipping bill can make the goods liable to confiscation and the exporter liable to penalty under the Customs Act. Mismatches can also hold up IGST refunds, drawback and the AD bank's EDPMS closure until corrected.
- Confiscation: Goods that do not match the entry in value or any material particular are liable to confiscation (section 113(i)).
- Penalty: For goods that are neither prohibited nor dutiable, the penalty can go up to the value of the goods (section 114(iii)).
- False documents: Knowingly using a false or incorrect declaration can attract a penalty of up to five times the value of the goods (section 114AA).
- Regulations: An authorised person who breaches the 2019 shipping bill regulations can face a penalty of up to Rs 50,000 (regulation 8).
- IGST refund: If shipping bill data does not match GSTR-1, the refund claim is treated as filed only when the mismatch is fixed (CGST Rule 96(1)(b)).
Fix customs errors through an amendment request under section 149 at the port, backed by documents that existed at export. Fix GST side errors such as a wrong shipping bill number or port code in Table 9A of GSTR-1 (ICEGATE FAQ). If the value fell after shipment, see invoice value reduced after shipment.
What is the timeline for filing and correcting a shipping bill?
The shipping bill is filed before export and the Let Export Order comes before loading. Corrections and conversions follow set windows after that, and the export value must be realised within nine months of shipment.
| Trigger event | Due date | Filed where | Best for |
|---|---|---|---|
| Goods ready for export | Before the goods are exported (section 50) | ICEGATE or customs service centre | All sea and air exporters |
| Correction before Let Export Order | Any time before Let Export, with permission of the Assistant or Deputy Commissioner (para 24.1(i)) | Export section at the customs station | Exporters who spot an error at the port |
| Correction after Let Export Order | After export, only on documents that existed at export (section 149) | Additional or Joint Commissioner in charge of exports | Exporters fixing errors found after shipment |
| Conversion between incentive schemes | Within one year of the Let Export Order, extendable by six months twice (regulation 3(1)) | Jurisdictional Commissioner of Customs | Exporters who chose the wrong scheme |
| Courier goods brought to customs area | Within seven days of arrival, or they may be detained (regulation 6(5)) | Authorised courier terminal | Courier exporters |
| Realisation of export value | Nine months from the date of shipment, or twelve if invoiced or settled in INR (Regulation 5(1)) | AD bank, closing the EDPMS entry | All goods exporters |
| Record keeping | Five years from the date of presentation (regulation 6) | Exporter's own records | Exporters facing audit or enquiry |
What are the common mistakes exporters make with a shipping bill?
- Invoice mismatch: Using a different invoice number or port code in GSTR-1 from the shipping bill blocks the IGST refund until corrected (ICEGATE FAQ).
- Wrong GSTIN: The GSTIN used for GSTR-1 and GSTR-3B must match the GSTIN declared in the shipping bill (ICEGATE FAQ).
- Wrong AD code: Exporters register the AD code of the bank through which export proceeds are expected, so a wrong code places the export record with the wrong bank (Customs Manual 2025, para 17.1). Ask your AD bank how to correct it.
- Missing EGM: Refunds stall with errors SB002 or SB006 when the carrier has not filed the EGM electronically, so follow up with the shipping line (ICEGATE FAQ).
- Late amendment: Asking to change value or scheme after export without documents from the time of export will not be accepted (section 149).
- Lost records: Discarding the assessed copy or original documents before five years breaches the retention rule (regulation 6).
How did we verify this?
Every rule, deadline and form on this page is linked to its official source, checked on the dates below.
- Customs Act, 1962 (CBIC tax information portal), Sections 50, 51(1), 113(i), 114(iii), 114AA and 149 with provisos (checked 9 Oct 2026)
- Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019, Notification No. 33/2019-Customs (N.T.): Regulation 2, Regulation 2(1)(b) and 2(1)(g) (checked 9 Oct 2026)
- Shipping Bill Regulations, 2019: Regulation 3, Regulation 3 (checked 9 Oct 2026)
- Shipping Bill Regulations, 2019: Regulation 4, Regulation 4 (checked 9 Oct 2026)
- Shipping Bill Regulations, 2019: Regulation 5, Regulation 5 (checked 9 Oct 2026)
- Shipping Bill Regulations, 2019: Regulation 6, Regulation 6 (checked 9 Oct 2026)
- Shipping Bill Regulations, 2019: Regulation 8, Regulation 8 (checked 9 Oct 2026)
- Export Entry (Post export conversion in relation to instrument based scheme) Regulations, 2025, Notification No. 21/2025-Customs (N.T.), Regulations 3 and 4 (checked 9 Oct 2026)
- CBIC Customs Manual 2025, Chapter 3 paras 12.2, 12.5, 17.1, 17.2, 21.2, 24.1, 24.2, 25.1, 26.1; Chapter 10 para 16.4; Chapter 18 para 15 (checked 9 Oct 2026)
- ICEGATE Help: Frequently Asked Questions, Web upload, SMTP and service centre filing; enquiry services; IGST refund error codes SB001, SB002, SB006; Table 9A (checked 9 Oct 2026)
- Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, as updated (CBIC ECCS), Regulation 6(3) and 6(5) (checked 9 Oct 2026)
- Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, Notification FEMA 23(R)/2026-RB, amended up to 22 September 2026, Regulations 3(1), 3(2), 4(2), 5(1) (checked 9 Oct 2026)
- Central Goods and Services Tax Rules, 2017: Rule 96, Rule 96(1) (checked 9 Oct 2026)
Frequently asked questions
Is a shipping bill the same as a bill of lading?
No. A shipping bill is the export entry filed with Indian Customs under section 50 of the Customs Act. A bill of lading is a transport document issued by the shipping line for the cargo. Customs clearance on the shipping bill comes first, and the goods are then loaded. See what is a bill of lading.
Do freelancers and service exporters need a shipping bill?
No. A shipping bill covers goods passing through Customs. A freelancer or service exporter declares exports in the Export Declaration Form (EDF) with the AD bank within 30 days from the end of the invoice month (Regulation 3(2)). See EDF form for exports for the steps.
Who can file a shipping bill on ICEGATE for an exporter?
The exporter can file the shipping bill directly, or authorise a customs broker licensed under the Customs Brokers Licensing Regulations, 2018. An employee of the broker holding a Form G photo identity card also counts as an authorised person under the 2019 shipping bill regulations (regulation 2(1)(b)).
How long must an exporter keep a copy of the shipping bill?
The authorised person must keep the assessed shipping bill, digital or otherwise, and all original supporting documents for five years from the date the shipping bill was presented. These must be produced to Customs in any action or proceedings under the Customs Act or another law (regulation 6).
Can a free shipping bill be converted to a drawback or RoDTEP shipping bill after export?
Not under the Export Entry (Post export conversion) Regulations, 2025. Those regulations cover only entries originally filed under an instrument based scheme, drawback or an export obligation, and the application is due within one year of the Let Export Order (regulations 3 and 4(e)). Ask your customs broker before filing a free shipping bill.
Does a shipping bill count as the IGST refund claim for exported goods?
Yes. Under CGST Rule 96, the shipping bill is deemed to be the refund application for IGST paid on exported goods. It is treated as filed once the carrier files the export manifest and the exporter files a valid GSTR-3B, with Aadhaar authentication completed (Rule 96(1)).
What is a Let Export Order on a shipping bill?
The Let Export Order is the customs order permitting clearance and loading of goods for export under section 51 of the Customs Act. It is made after assessment, any duty payment and any required examination, and is recorded on ICEGATE and sent electronically to the exporter or broker (regulation 5).