Shipping Bill for Export: Types, Format and Process
A shipping bill for export is the customs document that clears your cargo to leave India. Without an accepted shipping bill, customs will not issue a Let Export Order, your goods cannot be loaded onto a vessel, aircraft, or truck, and you cannot later claim a GST refund or duty drawback on that shipment. This guide covers what a shipping bill for export contains, the different types you may need to file, and the EDI process used to submit one through ICEGATE.
What Is a Shipping Bill for Export?
A shipping bill for export is the primary document an exporter files with Indian customs to seek permission to ship goods out of the country. It is filed through the customs EDI system before the cargo is loaded, and it declares the exporter, the goods, their value, and the port through which they will leave. Customs uses it to assess the shipment, check for any restrictions, and confirm that duties, if applicable, have been accounted for.
Once customs is satisfied, it issues a Let Export Order (LEO), which is the formal go-ahead to load the cargo. The shipping bill is not the same document as the bill of lading, which the shipping line issues separately once the goods are actually on board.
Types of Shipping Bill for Export
The customs EDI system recognises a handful of shipping bill types. Which one applies depends on the goods, the route, and whether the exporter is claiming any scheme benefit.
- Free shipping bill — used for goods that attract no export duty and claim no incentive.
- Dutiable shipping bill — used when the goods attract export duty, which the system calculates from the declared value and ITC-HS code.
- Export promotion shipping bill — filed when the exporter is claiming a benefit such as duty drawback or a Foreign Trade Policy scheme.
- Coastal shipping bill — covers goods moved by sea between two Indian ports; not an export, but tracked through the same system.
- Ex-bond shipping bill — used when goods are exported directly out of a licensed bonded warehouse.
Export documentation software generally selects the right shipping bill type automatically once you confirm the invoice details and whether a scheme is being claimed, so this is rarely a manual decision for the exporter.
Shipping Bill Format and Required Details
The shipping bill format is standard across the EDI system, though the exact fields shown depend on the type you file. At a minimum, it needs the following.
| Field | What it captures |
|---|---|
| Exporter details | Name, address, Import Export Code (IEC), and GSTIN |
| Invoice reference | Commercial invoice number, FOB or CIF value, and currency |
| ITC-HS code | An 8-digit classification for each item, matching the commercial invoice |
| Port details | Port of loading, port of discharge, and country of final destination |
| Nature of payment | Advance payment, letter of credit, documents against payment, and so on |
| Scheme declaration | Any export incentive scheme being claimed, where applicable |
A shipping bill number is generated once the filing is accepted, and this number stays with the shipment through assessment, loading, and any later refund or drawback claim. Keep it alongside your commercial invoice and packing list for that shipment.
How to File a Shipping Bill for Export (EDI Process)
Filing an EDI shipping bill means submitting all of this electronically through ICEGATE rather than on paper. The broad sequence looks like this.
- Register on ICEGATE and link your IEC and GSTIN to your account.
- Prepare the shipping bill data: invoice details, ITC-HS codes, FOB value, and consignee information.
- File the shipping bill electronically; the system checks the IEC, GSTIN, and bank account details automatically.
- Present the goods for customs examination, if selected, along with the commercial invoice and packing list.
- Receive the Let Export Order once customs clears the shipment.
- Load the cargo and obtain the carrier's receipt, which later supports the bill of lading.
Shipping Bill vs Bill of Lading
These two documents are often confused, but they serve different purposes. The shipping bill is a customs clearance document, filed by the exporter and processed by customs before loading. The bill of lading is issued by the shipping line itself, after loading, as a contract of carriage and a receipt for the goods. The Let Export Order on the shipping bill has to come first; the carrier will not issue a bill of lading for cargo that customs has not cleared.
Why the Shipping Bill Matters for GST and Duty Drawback
A shipping bill for export is also the reference document for post-shipment benefits. GST refunds on zero-rated exports and duty drawback claims are both matched against the shipping bill number, so an error there can delay a refund even after the goods have already shipped.
Filing status, including whether the Let Export Order has been issued, can be tracked directly on ICEGATE, which is the government portal exporters and customs brokers use for this filing.
Frequently asked questions
What is a shipping bill for export?
It is the customs document filed electronically that authorises goods to leave India. It is required before any shipment is loaded onto a vessel, aircraft, or truck.
Who files the shipping bill?
The exporter or their customs broker files it through ICEGATE, using the exporter's IEC and GSTIN.
What is the difference between a shipping bill and a bill of lading?
The shipping bill is a customs clearance document issued before loading. The bill of lading is issued by the carrier after loading, as proof the goods are on board.
How many types of shipping bill are there?
The common types are free, dutiable, export promotion, coastal, and ex-bond shipping bills, depending on the goods and any scheme being claimed.
What happens if the shipping bill has an error?
Customs raises a query, which holds up the Let Export Order and can delay loading, GST refunds, and duty drawback claims.
Is the shipping bill needed for a GST refund on exports?
Yes. The shipping bill number is the reference customs and GST authorities use to process export-related refunds and drawback claims.
Can a shipping bill be amended after filing?
Minor corrections can be requested through ICEGATE or the jurisdictional customs office, though some changes need approval before the Let Export Order is issued.