Last updated: December 12th, 2022 3:42 PM

Shipping Bill and Revised Shipping Bill Format

Every exporter who is willing to export goods is required to file a shipping bill. To obtain customs clearance, the exporter is required to prepare the shipping bill. The shipping bill/bill of export is the crucial document that is required by the customs authority after the filing of which the customs authority allows the goods to be shipped. On receipt of the shipping bill, the customs authority conducts an assessment/examination. Once everything is in order, the customs authority issues a ‘Let Export Order’ on the shipping bill duly signed and sealed by the customs officers. The exporter must file the appropriate shipping bill to get customs clearance for the export shipment in the manual processing of export documents. However, nowadays, most of the customs ports mandatorily require electronic submission of the shipping bill.

Types of Shipping Bill

There are different types of shipping bills, and the same are differentiated based on the color codes assigned. Different types of shipping bills and the assigned different color codes are summarized hereunder –

Dutiable Shipping Bill

Goods to be exported on payment of specific export duty for export of such goods ‘dutiable shipping bill’ is to be filed. The same is printed on yellow paper.

Duty-Free Shipping Bill

Goods are to be exported without payment of any customs duty, and such goods are also not eligible for duty drawback for such goods ‘ duty-free shipping bill’ is filed. The same is printed on white paper.

Drawback Shipping Bill

‘Drawback shipping bill’ is to be filed for the goods eligible for the refund. The same is printed on green paper; however, after the drawback has been paid, the same would be printed on yellow paper.

Ex-Bond Shipping Bill

Goods that are imported and stored in bonded warehouses and are awaiting re-export for such goods ‘ex-bond shipping bill’ is to be filed. The same is printed on pink paper.

Coastal Shipping Bill

When goods are required to be shipped for it’s moved from one port to another port, the ‘coastal shipping bill’ needs to be filed. ‘Coastal shipping Bill’ cannot be said to be an export document.

Revised Format of Shipping Bill

Vide notification no. 25/2019- Customs (N.T.) dated 25^th March 2019, the Shipping Bill and Bill of Export (Forms) Amendment Regulations, 2019, have been introduced. With the said introduction, the following format has been amended/substituted –

Form	Particular	Copy Type
Form SB I (regulation 2)	Shipping Bill for Export of Goods	Original
Form SB I (regulation 2)	Shipping Bill for Export of Goods	Quadruplicate (export promotion copy)
Form SB III (regulation 3)	Bill for Export of Goods	Original
Form SB III (regulation 3)	Bill for Export of Goods	Quadruplicate (export promotion copy)