Shipping Bill

Shipping Bill :

Shipping Bill is the main document required by the Customs Authority for allowing shipment. Basically, shipping bills are of four types. The major distinction between one type and another Shipping Bill lies with regard to the goods being subject to

(a) Export duty / cess

(b) Free of duty / cess

(c) Entitlement to duty drawback

(d) Entitlement of credit of duty under DEPB Scheme

(e) Re-export of imported goods

Free Shipping Bill is used for export of goods which neither attracts any duty/cess nor entitled to duty drawback on their exportation. Dutiable Shipping Bill is used in case of goods subject to export duty/cess but mayor may not be entitled to duty drawback. Drawback Shipping Bill or Bill of Exports is the document to be filed with the land Customs Authorities for export of goods which are entitled to drawback. DEPB Shipping bill is used when the goods are exported under DEPB scheme. Shipping Bill for Shipment Ex-Bond is for use in case of imported goods for re-exports and which are kept in bond.

Following documents are required for processing of Shipping Bill.

(a) GR forms in duplicate for shipments to all countries

(b) Four copies of packing list giving contents, quantity, gross and net weight of each package

(c) Four copies of invoices indicating all relevant particulars such as No. of packages, quantity, unit rate, total f.o.b. / c.i.f. value, correct and full description of goods etc. (One copy of this invoice is to be pasted on the duplicate copy of Shipping Bill).

(d) Contract, Letter of Credit, Purchase Order

(e) Inspection / Examination Certificate

The formats presented for the shipping bill are as under.

White shipping bill for export of duty free goods prepared in triplicate in the standardised format

Green shipping bill for export of goods under claim for duty drawback prepared in quarduplicate

Yellow shipping bill for export of dutiable goods prepared in triplicate

Pink shipping bill for export of duty free goods ex-bond prepared in triplicate

Blue shipping bill for exports under the DEPB scheme prepared in seven copies

Where the goods are to be cleared by the Land Customs, Bill of Export is prepared instead of Shipping Bill. Bill of Exports is also of four types i.e. White, Green, Yellow and Pink for the purpose stated above.

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