- The Shipping Bill is filed on ICEGATE; the FOB value, HS code and scheme codes on it drive incentives and the bank record.
- After the risk check and any examination, customs gives the Let Export Order (LEO). Goods are generally to be shipped within 30 days.
- Fix errors before LEO through the system; after LEO a reasoned amendment request is needed.
What the Shipping Bill is
The Shipping Bill is the document by which an exporter declares the goods to customs. It is filed electronically on ICEGATE under the Customs Act, normally by your customs broker, and every later step depends on it: customs clearance, the bank's realisation record in EDPMS, and incentives such as drawback, RoDTEP and the IGST refund. The full export cycle is in the 21-step export guide; this guide is about the Shipping Bill itself.
Which kind of Shipping Bill
The bill you file depends on how the goods are treated. The same exporter may file different kinds for different consignments.
| Treatment | When it applies | What to watch |
|---|---|---|
| Free (non-dutiable) | Goods that carry no export duty and no drawback claim | Still declare RoDTEP or IGST status correctly |
| Dutiable | Goods that attract an export duty | Pay the duty before Let Export Order |
| Drawback | A duty drawback claim on the exported goods | Match the drawback tariff item to the HS code and value |
| Under a scheme | Exports against Advance Authorisation, EPCG or similar licences | Licence number, item and quantity must tie to the ledger |
| Ex-bond / EOU / SEZ | Goods leaving a bonded unit or special zone | Linked to the warehouse or zone documents |
Treatment is declared by the data, not a colour. The Shipping Bill system routes the bill according to the scheme codes and claims you enter. Check the current ICEGATE filing guidelines for the exact codes.
From filing to Let Export Order
- File. The broker submits the Shipping Bill with invoice and packing data. The system returns a Shipping Bill number.
- Risk check. The Risk Management System either lets the bill proceed on its documents, calls for an inspection, or raises a query.
- Examination and queries. Where chosen, customs examines the goods at the container freight station or port and checks them against the declaration.
- Let Export Order (LEO). Customs gives the order permitting export. From this point the goods are legally cleared to leave. They are generally to be shipped within 30 days of LEO, and an extension must be sought if not.
- Shipment and EGM. The carrier files the Export General Manifest after sailing. Refunds such as the IGST refund are processed after the EGM and the matching returns line up.
Mistakes and amendments
Errors are common: a wrong value, a wrong HS code, a missing scheme code. How you fix one depends on timing.
- Before LEO, many fields can be amended directly through ICEGATE.
- After LEO, you must apply to the Assistant or Deputy Commissioner (Exports) with a reasoned request and supporting documents. Some changes, especially those affecting incentives, are examined more closely.
- Where the value or the exporter changes, the bank record and the eBRC mapping change with it, so inform your bank.
Correct it before the bill is scrolled. An unamended error that reaches the incentive or refund stage takes far longer to fix than the same error caught before LEO.
A pre-filing check
How EXIMnx helps: EXIMnx generates the ICES 1.5 flat file from the invoice and packing list, checks the HS code and value before filing, and reconciles customs' returned Shipping Bill data to your invoice and the bank. See Customs & ICEGATE.
Frequently asked questions
What is a Let Export Order (LEO)?
Customs' permission to export, given after the Shipping Bill is assessed and any examination is done.
Can I amend a Shipping Bill after LEO?
Yes, by a reasoned request to the Assistant or Deputy Commissioner (Exports) with supporting documents.
What does the FOB value on a Shipping Bill drive?
Drawback, RoDTEP, IGST refund and the bank's realisation record in EDPMS.
- ICEGATE, Shipping Bill filing and status: icegate.gov.in
- CBIC, Customs Act and Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations: cbic.gov.in
This guide is a practical overview, not legal or tax advice. Rules, rates and procedures change by notification; confirm against the current text before you act.