What Is Shipping Bill?

A shipping bill is filed with Indian Customs for goods being exported. It describes what is being shipped, its value, the buyer and the exporter. Customs uses it to clear the goods for export. The AD bank then uses the same shipping bill number to track whether the money for those goods has come back to India. This is why the shipping bill number matters when your overseas buyer pays. Services do not have a shipping bill. For services, the invoice and the EDF play the matching role. If you export goods, keep the shipping bill, invoice and payment advice together so that your bank can match them without questions.

For example, a seller in Jaipur ships handicrafts worth USD 3,000 to a buyer in the US. A shipping bill is filed at the port or airport. When the buyer pays USD 3,000, the AD bank matches that receipt to the shipping bill in EDPMS.

• Bank compliance: Under Regulation 4(2), the AD bank closes or updates the EDPMS entry for a shipping bill after payment is realised. Where the shipping bill is up to Rs 10 lakh, the entry may be closed on the exporter's declaration.
• EDF: Under Regulation 3(1), the EDF for goods is deemed submitted as part of the shipping bill at an EDI port, so goods exporters do not file a separate form there.
• Realisation: The period for bringing in export proceeds is set in Regulation 5. Ask your AD bank how the period applies to your shipping bill.
• GST: Shipping bill details are commonly needed for GST export documentation. Confirm with your tax adviser or the GST portal how your shipping bill data is used for your returns and refunds.

A shipping bill moves from filing with Customs to closure in EDPMS once the full export value is realised.

1. The exporter or customs broker files the shipping bill for the goods.
2. Customs clears the goods for export against the shipping bill.
3. The shipping bill details reach the AD bank through the EDPMS process.
4. The overseas buyer pays and the AD bank receives the remittance.
5. The AD bank links the receipt to the shipping bill number.
6. The bank closes or updates the entry under Regulation 4(2) once the value is realised.

A shipping bill is filed through Customs, usually by the exporter or a customs broker at the port, airport or inland container depot. Ask the broker or courier handling the shipment which shipping bill number applies to your consignment.

1. Hold a valid IEC and an AD code registered for your port, as your customs broker or bank advises.
2. Prepare the commercial invoice and packing list for the goods.
3. Give the details to your customs broker or authorised courier to file the shipping bill.
4. Collect the shipping bill number and copy after filing.
5. Quote the shipping bill number and invoice number to your buyer for the payment reference.
6. Keep the shipping bill with the bank advice for future matching.

• Services too: Shipping bills are for goods only. Services exporters use invoices and the EDF.
• Same as invoice: The invoice is a commercial document between buyer and seller. The shipping bill is the customs filing for the shipment.
• Same as e-BRC: A shipping bill records the export, while the e-BRC is generated later as proof that payment came in.
• No role after shipping: The shipping bill number is used later by the AD bank to match payment, so it stays relevant until the entry is closed.

• EDPMS: The bank system that tracks export entries against receipts.
• EDF: The declaration form for export value.
• AD code: A code linking a port to the AD bank handling export documents.
• e-BRC: Electronic proof of export realisation.
• FIRA: Bank advice confirming a foreign payment was credited.

Every rule and definition on this page is linked to its official source, checked on the dates below.

1. FEMA (Export and Import of Goods and Services) Regulations, 2026, Notification FEMA 23(R)/2026-RB, Regulations 2(1)(f), 3(1), 4(2), 5 (checked 9 Oct 2026)