Documents Required for Shipping Bill: Full Checklist
TL;DR - Summary
- What is a shipping bill in export? - A shipping bill in export is a statutory application filed with Indian Customs under Section 50 of the Customs Act, 1962, to seek formal permission to export goods out of India, and filing it triggers the customs clearance process.
- What documents are required for a shipping bill? - The documents required for a shipping bill are the mandatory set (Commercial Invoice, Packing List, IEC, AD Code registration, GST details, Bill of Lading or Airway Bill details, and Purchase Order or Letter of Credit) plus conditional documents such as LUT, Export Licence, RCMC, QC Certificate, and Certificate of Origin, depending on goods type, export scheme, or incentive.
- How do you file a shipping bill on ICEGATE? - You file a shipping bill on ICEGATE by preparing the invoice and packing list, filling in the shipping bill, uploading supporting documents via e-Sanchit, and submitting it to Customs for assessment, after which the Let Export Order authorises the carrier to move the goods out of India.
- How does a filed shipping bill connect to foreign payment and FIRC? - A filed shipping bill connects to foreign payment because banks use its number to match incoming foreign currency payments to the export, and it is the mandatory anchor for FIRC issuance, the basis for IGST refund processing, and the reference for EDPMS closure.
What Is a Shipping Bill in Export?
A shipping bill is a statutory application filed with Indian Customs under Section 50 of the Customs Act, 1962, to seek formal permission to export goods out of India. Without it, no cargo can legally leave Indian territory by air, sea, or land.
Goods exporters use it to trigger the customs clearance process. Once it is filed, Customs can assess the declared value of the goods and determine applicable duties, cess, or export-linked benefits such as Duty Drawback, RoDTEP, and IGST refunds.
Take a Surat textile exporter shipping 500 kg of fabric to a UK buyer. The exporter files the shipping bill on ICEGATE before handing the cargo to the freight forwarder, and the carrier can move the goods only after the resulting Let Export Order (LEO) is issued.
What Are the Types of Shipping Bills?
There are six main types of shipping bills: Free, Dutiable, Drawback, Ex-Bond, Coastal, and Export Promotion. The type is determined by the nature of the goods being exported and whether the exporter is claiming any duty or incentive benefit.
| Type of Shipping Bill | Traditional Paper Colour | When to Use |
|---|---|---|
| Free Shipping Bill | White | Duty-free exports with no incentive claims |
| Dutiable Shipping Bill | Yellow | Goods attracting export duty or cess |
| Drawback Shipping Bill | Green | Claiming duty drawback on imported inputs used in export goods |
| Ex-Bond Shipping Bill | Pink | Re-export of goods previously stored in bonded warehouses |
| Coastal Shipping Bill | Not defined | Movement of goods between Indian ports (domestic) |
| Export Promotion Shipping Bill | Blue (DEPB) | Exports under incentive schemes like Advance Authorization or EPCG |
The traditional colour codes (green, yellow, white) still appear in digital ICEGATE filings as category references. Knowing them helps you verify that your Custom House Agent (CHA) has selected the right type.
- Free Shipping Bill (white): Used when goods are exported without paying export duty and without claiming any incentive. It is the most common type for standard goods exporters.
- Dutiable Shipping Bill (yellow): Filed when goods attract export duty or cess. You must pay the export duty before Customs issues the Let Export Order.
- Drawback Shipping Bill (green): Filed specifically to claim a refund of customs duties paid on imported inputs that were used to manufacture the exported goods.
- Ex-Bond Shipping Bill (pink): Applies to goods that were previously imported, stored in a bonded warehouse, and are now being re-exported.
- Coastal Shipping Bill: Required for movement of goods between ports within India. It is not for international exports.
- Export Promotion Shipping Bill: Filed under schemes like Advance Authorization or EPCG, where duty-free raw material imports are permitted against export commitments. Selecting the wrong type here directly results in loss of the incentive benefit.
- Bond/LUT Shipping Bill: Used when exporting without IGST payment. The exporter has furnished a Letter of Undertaking (LUT) to export without collecting tax.
Post-clearance benefits (GST refund, drawback, RoDTEP) depend on the type selected at the time of filing. Choosing incorrectly is difficult to reverse and can cause direct revenue loss.
⚠️ COMMON MISCONCEPTION
Many exporters assume there is only one standard shipping bill. Selecting the wrong type (for example, Free instead of Drawback) means the incentive claim is forfeited, and correction after the Export General Manifest (EGM) is filed requires formal approval.
What Documents Are Required for a Shipping Bill?
The documents required for a shipping bill fall into two categories: mandatory for all exporters, and conditional based on the goods type, export scheme, or incentive being claimed. The mandatory export documents are the Commercial Invoice, Packing List, Import Export Code (IEC), Authorised Dealer (AD) Code registration on bank letterhead, GST details, Bill of Lading or Airway Bill details, and a Purchase Order or Letter of Credit. The conditional ones are the LUT or Bond copy, Export Licence, Registration-cum-Membership Certificate (RCMC), Quality Control (QC) or Inspection Certificate, and Certificate of Origin.
| Document Name | Mandatory or Conditional | Who Provides It |
|---|---|---|
| Commercial Invoice | Mandatory | Exporter |
| Packing List | Mandatory | Exporter |
| Import Export Code (IEC) | Mandatory | DGFT (obtained once) |
| AD Code Registration (bank letterhead) | Mandatory | Exporter's bank |
| GST details (GSTIN + filing status) | Mandatory | Exporter |
| Bill of Lading / Airway Bill details | Mandatory | Freight forwarder / carrier |
| Purchase Order or Letter of Credit | Mandatory | Overseas buyer |
| LUT / Bond copy | Conditional: only for exporters exporting without IGST payment | Exporter (GST portal) |
| Export Licence | Conditional: only for restricted/regulated goods | DGFT / relevant authority |
| Registration-cum-Membership Certificate (RCMC) | Conditional: only for exporters registered with an Export Promotion Council | Export Promotion Council |
| Quality Control (QC) / Inspection Certificate | Conditional: only for goods subject to quality norms | Export Inspection Agency or certifying body |
| Certificate of Origin | Conditional: only when buyer's country requires it for preferential tariff | Chamber of Commerce / Export Promotion Council |
Mandatory Documents
- Commercial Invoice: States the transaction value, currency, and buyer-seller details. Customs uses it to assess the declared value for duty calculation and incentive eligibility.
- Packing List: Provides weight, number of packages, packaging type, and identification marks. Customs relies on it during physical examination to verify that the cargo matches the declaration.
- IEC (Import Export Code): A 10-digit code issued by DGFT that is mandatory for any exporter to participate in international trade. The shipping bill cannot be filed without a valid IEC.
- AD Code Registration: The Authorised Dealer Code is the exporter's bank code registered at the customs port on ICEGATE. It links the shipment to the bank account through which foreign payment will be received, enabling FEMA-compliant payment tracking.
- GST details: You must enter your GSTIN and filing status. For IGST-paid exports, this is how the system triggers the automatic refund process once the shipping bill data matches GSTR returns.
- Bill of Lading / Airway Bill: Issued by the carrier, it confirms the mode of transport and links the shipping bill to the physical movement of goods.
- Purchase Order or Letter of Credit: Issued by the overseas buyer, it establishes the commercial basis of the export. Banks and Customs may refer to it for compliance checks.
Conditional Documents
- LUT / Bond: Required only for exporters who export under zero-rated GST without paying IGST. If it is not submitted, Customs will not process the shipment under the zero-rated category.
- Export Licence: Required only when exporting restricted or regulated goods (e.g., dual-use items, certain chemicals). It confirms the exporter has government permission for that specific product.
- RCMC: Required only for exporters registered with an Export Promotion Council and claiming scheme-linked benefits. Not all exporters need it.
- QC / Inspection Certificate: Required only for goods notified by the Export Inspection Council as subject to mandatory pre-shipment inspection. Standard manufactured goods don't need it.
- Certificate of Origin: Required when the importing country demands proof of where the goods were manufactured, usually to claim preferential tariff rates under a Free Trade Agreement.
Before you submit, verify that the invoice value, packing list weight, and purchase order amount all match. A mismatch between any two of these is a leading cause of customs queries and assessment delays.
Once your document checklist is ready and the shipping bill is filed, the next step is receiving the foreign payment.
How to File a Shipping Bill on ICEGATE: Step by Step
You file a shipping bill on ICEGATE by preparing your invoice and packing list, filling in the shipping bill, uploading supporting documents via e-Sanchit, verifying the system-generated checklist, and submitting to Customs for assessment. You then pay any applicable duty and wait for the Let Export Order before the goods are loaded. The whole process runs online through India's Electronic Data Interchange (EDI) system, and the offline process of visiting a customs office is now largely obsolete.
You can submit, track, amend, and download shipping bills entirely online, without visiting the customs office.
Prerequisites Before Filing
- A valid IEC issued by DGFT must be in place before any filing can begin.
- The AD Code of the exporter's bank must be registered at the relevant customs port on ICEGATE. This is a one-time step per port.
- First-time users must register on the ICEGATE portal using the IEC or CHA licence number.
Step-by-Step Filing Process
- Prepare the invoice and packing list: These are the foundation documents. All values declared in the shipping bill must match them exactly.
- Create and fill the shipping bill on ICEGATE: Log into the ICEGATE portal, select the appropriate shipping bill type (free, dutiable, drawback, etc.), and enter all mandatory data fields: exporter and IEC details, consignee details and country of destination, HSN code and item description, FOB value and currency with conversion rate, quantity and packaging details, port and terminal details, and scheme type (Drawback/LUT/IGST/RoDTEP etc.).
- Upload supporting documents via e-Sanchit: Invoices, packing lists, LUT/bond copies, certificates, and export contracts are uploaded through the e-Sanchit module linked to ICEGATE.
- Generate and verify the checklist: Review the system-generated checklist carefully to confirm all details are accurate before final submission.
- Submit to Customs for assessment: The Risk Management System (RMS) evaluates the shipment based on risk parameters. Low-risk consignments are cleared through self-assessment, while others undergo document checks or physical examination at the port.
- Pay applicable duty (if dutiable): For goods attracting export duty, payment must be made before the Let Export Order is issued.
- Receive the Let Export Order: Once Customs is satisfied, the LEO is issued. This is the formal authorisation for the carrier to move goods out of India.
- Goods are loaded and the vessel sails: Retain the shipping bill number and printed copy for all downstream compliance (GST refund, drawback, bank payment reconciliation).
File the shipping bill at least 24 hours before the expected departure of goods. ICEGATE processing and RMS examination can add delays, and a missed EGM filing means the drawback claim is forfeited for that shipment.
Tracking Status on ICEGATE
- Log into ICEGATE.
- Click 'Job Status' in the left menu.
- Select 'Shipping Bill (24Hrs)'.
- Select the location from the dropdown.
- Submit to view the current status.
Many exporters think the shipping bill is filed after the goods leave. It isn't. The shipping bill has to be filed and the Let Export Order obtained before the goods are handed to the carrier, or the shipment is non-compliant under the Customs Act.
Who Files the Shipping Bill, Exporter or CHA?
The shipping bill is filed in the exporter's name and under the exporter's IEC, but in practice, most exporters delegate the actual filing to a licensed Custom House Agent. The exporter is the legal owner of the filing, so all declarations, values, and benefit claims on the shipping bill are the exporter's legal responsibility, regardless of who physically submits the data.
A CHA is a licensed professional who files on behalf of the exporter using the exporter's IEC and AD Code credentials registered on ICEGATE. In Customs law, the IEC holder (the exporter) remains the declaring party.
What the CHA Handles
- Preparing the shipping bill draft
- Recommending the correct HSN code and scheme type
- Coordinating document uploads on e-Sanchit
- Monitoring LEO status
- Providing the final shipping bill copy for bank and Bill of Lading release
What You Still Need to Verify
- The invoice value matches the shipping bill exactly.
- The correct benefit scheme is selected (e.g., Drawback vs. LUT).
- The HSN code is accurate.
The exporter bears the incentive loss and payment delays that errors in these fields cause. Incentives are often lost because the shipping bill is filed under the wrong category. A CHA's attention to scheme selection can save the exporter significant money, which makes the choice of CHA important.
You can also file directly by registering on ICEGATE with your own IEC and completing the AD Code registration. This is common among larger exporters with in-house compliance teams.
What Are Common Mistakes to Avoid When Filing a Shipping Bill?
The most common mistakes when filing a shipping bill are incorrect HSN code classification, value mismatches across documents, wrong scheme or port selection, missing GST linkage, and incomplete document uploads. Each of these can delay clearance, block refunds, or forfeit incentive claims.
- Incorrect HSN code classification: Using the wrong HSN code leads to wrong duty calculations or rejection during Customs assessment. Always validate the code against the latest tariff schedule before filing.
- Mismatch in declared value: If the invoice value on the shipping bill differs from the amount in the commercial invoice or the amount the foreign buyer actually remits, Customs may flag it for verification and the IGST refund gets blocked. All export documents must consistently reflect the same value.
- Wrong benefit scheme selection: Filing under "Free" when you are entitled to Drawback, or selecting the wrong Export Promotion scheme, means the incentive is forfeited. Correction after the EGM is filed by the shipping line is complex and may require approval.
- Incorrect port code selection: If the shipping bill mentions a port different from the actual port of exit, it creates a mismatch in the EGM and blocks drawback and refund processing.
- Missing or incorrect GST details: If you don't link export invoices with GSTR-1 and GSTR-3B, the system cannot auto-process the IGST refund. Reconciliation must be done before filing.
- Currency declaration errors: Mixing up foreign currency and INR values, or not using the Customs-notified exchange rate, creates discrepancies during assessment.
- Inaccurate product descriptions: Vague or incomplete item descriptions confuse customs officers and delay examination approval.
- Missing document uploads on e-Sanchit: If certificates (QC, Certificate of Origin, phytosanitary) are not uploaded before submission, Customs will issue a query and delay the LEO.
- Incorrect LUT/IGST declaration: Declaring LUT when IGST has been paid (or vice versa) misaligns the shipping bill with the GST return and blocks refunds.
Amendment Process if an Error Is Caught
- Before LEO: Corrections are easy and quick on ICEGATE.
- After LEO but before EGM: Customs verification is required.
- After EGM: The process is more complex and may require formal approval.
The earlier you catch an error, the less impact it has.
💡 QUICK INSIGHT
A five-minute pre-submission review, checking invoice value, HSN code, scheme type, LUT status, and buyer details against the purchase order, eliminates the majority of filing errors.
How Does a Filed Shipping Bill Connect to Foreign Payment and FIRC?
A filed and cleared shipping bill is the starting point for the entire foreign payment settlement and compliance chain. Without it, banks cannot issue a FIRC, IGST refunds cannot be processed, and RBI-mandated export proceeds tracking cannot be completed. Once the Let Export Order is issued and the goods are exported, the shipping bill number is the reference document banks use to match incoming foreign currency payments against the declared export transaction under FEMA.
- Export proceeds tracking: Banks track export proceeds against the shipping bill through systems linked to the Reserve Bank of India. This confirms that foreign currency payments are realised within prescribed timelines, keeping you compliant with FEMA regulations.
- FIRC issuance: The FIRC (Foreign Inward Remittance Certificate) is issued by the exporter's Authorised Dealer bank once the foreign payment is received and matched to the shipping bill. The shipping bill is the mandatory anchor for this matching process.
- IGST refund: For IGST-paid exports, the shipping bill acts as a deemed refund application. Once it aligns with your GSTR-1 and GSTR-3B, the system auto-processes the refund without a separate application.
- Duty Drawback, RoDTEP, and RoSCTL: These benefits are also processed on the basis of shipping bill data. The values, product codes, port details, and scheme type declared on the shipping bill are what government systems use to calculate and release these amounts.
- Value mismatch: A mismatch between the shipping bill and the actual payment received (e.g., the buyer remits less than the invoice value) blocks both the IGST refund and the clean FIRC issuance. Value alignment across invoice, shipping bill, and payment is critical.
- EDPMS closure: The shipping bill number is also the key reference for Export Data Processing and Monitoring System (EDPMS) closure, which RBI uses to confirm that export proceeds have been realised. Unresolved EDPMS entries can restrict future export banking facilities.
After the shipping bill is filed, the compliance work that follows includes matching the foreign payment, getting the FIRC, and closing EDPMS entries. Skydo auto-generates the FIRC for every international payment received, with the shipping bill-linked transaction record maintained in a FEMA-compliant format. That eliminates the need to chase the bank for certificates or visit a branch.
Skydo also offers eBRC closure assistance. You link your DGFT account once, then bulk-upload shipping bills to auto-map Inward Remittance Messages (IRMs) and generate the eBRC in a click. This directly reduces the manual compliance burden that follows a filed shipping bill.
With Skydo, the Foreign Inward Remittance Advice (FIRA) certificate is generated free of cost for every transaction. It gives you a verified record that connects the foreign payment to the corresponding export shipment.
How do I apply for a shipping bill?
Register on ICEGATE with your IEC and AD Code, log in, select the appropriate shipping bill type, and fill in the mandatory data fields (exporter details, HSN code, FOB value, scheme type). Then upload supporting documents via e-Sanchit and submit for Customs assessment. The LEO is issued once Customs clears the filing. Most exporters use a licensed CHA to handle ICEGATE submission, but the filing is always under the exporter's IEC.
What are the main shipping documents required for export?
Who files the shipping bill - the exporter or the CHA?
Can you export without a shipping bill?
