Shipping Bill for Export: Meaning, Types, Process & Format (2026)

Exporting goods involves more than just packing and shipping. Before anything moves out of India, you must complete a key regulatory step—filing the shipping bill for export. This document is submitted to Customs for exports by air, sea, or road. Until Customs approves the shipping bill, goods cannot be loaded onto a vessel or aircraft.

This makes the shipping bill the first and most critical checkpoint in the export process.

Its role does not end at clearance. The same document supports duty drawback and GST refund claims and helps banks verify export proceeds under FEMA. Earlier handled through physical paperwork, the shipping bill process is now largely digital via ICEGATE, making compliance faster, more transparent, and easier to track for exporters.

Read on to understand the different types of shipping bills, the step-by-step filing process, and the correct format to avoid delays and rejections.

What Is a Shipping Bill?

A shipping bill is a statutory application you file with Indian Customs to seek formal permission to export goods out of the country. It establishes your intent to export and places the shipment within the legal framework of the Customs Act. 

Once filed, the shipping bill enables Customs to assess the declared value of goods and determine whether any duty, cess, or export-linked benefit applies. This assessment forms the basis for all downstream export compliances, including incentives and tax refunds. 

The shipping bill also triggers the issuance of the Let Export Order (LEO) and Let Ship Order (LSO). These approvals authorise the carrier to move the cargo out of India. Today, this entire process runs through the Electronic Data Interchange (EDI) system, where shipping bills are generated and processed electronically, improving accuracy and turnaround time.

Why Is the Shipping Bill Important?

A shipping bill is not just a document for Customs. It is the single reference point that links your shipment, tax benefits, and export payments. Every authority involved in an export—Customs, GST, and banks—relies on this document. This is why the shipping bill plays a central role across four key areas of the export process:

• Customs Clearance and Logistics: The shipping bill is the core document Customs uses to authorise exports. Until it is filed and assessed, goods cannot move out of India by air, sea, or land. It links your invoice, packing list, and transport details, ensuring that what you ship matches what you declare.
• Duty Drawback and Export Incentives: Export incentive schemes such as Duty Drawback, Remission of Duties and Taxes on Exported Products (RoDTEP), and Rebate of State and Central Taxes and Levies (RoSCTL) are processed on the basis of shipping bill data. The values, product codes, and port details declared here form the basis for calculating and releasing these benefits.
• GST Refunds: For exports made with payment of IGST, the shipping bill acts as a deemed refund application. Once it aligns with your GST returns, the system processes your refund without a separate filing, reducing follow-ups and delays.
• FEMA and Payment Compliance: Banks track export proceeds against the shipping bill through systems linked to the Reserve Bank of India. This helps confirm that foreign currency payments are realised within prescribed timelines, keeping your exports compliant from shipment to settlement.

Types of Shipping Bills for Export

Customs classifies shipping bills based on the nature of goods being exported and whether you plan to claim any duties or incentives. This classification helps authorities assess exports correctly and process benefits without confusion. While filing now happens digitally, the traditional shipping bill color codes still clearly indicate the purpose of each document.

Types of Shipping Bills and Their Purpose

Free Shipping Bill (White)

• This shipping bill is used when you export goods that are not subject to any export duty.
• It applies when you are not claiming duty drawback or any other export incentive.
• Traditionally, this document was printed on white paper. Today, the white colour mainly serves as a reference under digital filing systems.

Dutiable Shipping Bill (Yellow)

• You file this shipping bill when your goods attract export duty or cess under applicable laws. Customs calculates the duty payable based on the declared value.
• You must pay the applicable duty before Customs issues the Let Export Order. It was traditionally printed on yellow paper for easy identification.

Drawback Shipping Bill (Green)

• This shipping bill is filed when you intend to claim duty drawback on taxes paid on imported or domestically sourced inputs. It is one of the most commonly used shipping bills by exporters.
• Traditionally printed on green paper, it often shifted to white once the drawback was paid. Under EDI, the classification remains digital but functionally unchanged.

Ex-Bond Shipping Bill (Pink)

• This shipping bill applies when you re-export goods that were earlier imported and stored in a bonded warehouse. Import duty is not paid at the time of import in such cases.
• The ex-bond shipping bill enables legal re-export without duty leakage. It was traditionally printed on pink paper to distinguish it from other exports.

Coastal Shipping Bill

• This shipping bill is used for moving goods between ports within India. It does not cover international exports.
• Coastal shipping follows a separate procedural framework under Customs. The compliance requirements differ from those for foreign-bound shipments.

Explore Razorpay’s Global Payment Solutions

Do Services Need a Shipping Bill?

This question comes up often, especially for SaaS companies and freelancers exporting services. The short answer is no. Shipping bills apply only to physical goods that move through a customs port by air, sea, or land. If nothing tangible crosses the border, Customs does not require a shipping bill.

For software and service exports, the compliance requirement shifts from Customs to RBI reporting. Instead of a shipping bill, service exporters file the Software Export Declaration (SOFTEX) form, which captures invoice value, foreign currency earnings, and client details. In effect, SOFTEX works like a digital shipping bill for services, helping authorities track export proceeds under FEMA.

If you export software or IT-enabled services, follow guidelines issued by Software Technology Parks of India (STPI) rather than customs procedures meant for goods.

Step-by-Step Process to File a Shipping Bill on ICEGATE

Filing a shipping bill has moved from physical counters to an online workflow. Today, exports are processed electronically through the ICEGATE portal, which connects exporters, Customs, and other authorities on a single system. While many businesses rely on Custom House Agents (CHAs) to handle filings, you should still understand each step. It helps you avoid data errors, delays, and compliance issues later.

Step 1: Registration and Prerequisites

Before you can file a shipping bill, a few basics must be in place:

1. Obtain a valid Import Export Code (IEC) issued by DGFT.
2. Get your bank’s Authorised Dealer (AD) Code registered at the relevant customs port on ICEGATE.
3. Complete registration on the ICEGATE portal using your IEC.

Step 2: Submission of Data and Documents

Once registration is complete, the filing process begins:

1. Submit the shipping bill details electronically in the prescribed format through the portal.
2. Upload supporting documents through e-Sanchit, such as invoices, packing lists, and export contracts.
3. Review the system-generated checklist carefully to confirm that all details are accurate.

Step 3: Assessment and Verification

After submission, Customs reviews the shipping bill:

1. The Risk Management System (RMS) evaluates the shipment based on risk parameters.
2. Low-risk consignments may be cleared through self-assessment without intervention.
3. Other shipments may undergo document checks or physical examination at the port.

Step 4: Issuance of Let Export Order 

This is the final approval stage:

1. After assessment and payment of any applicable duties, the Customs officer issues the Let Export Order.
2. The LEO authorises the loading of goods onto the vessel or aircraft.
3. The final shipping bill is generated and becomes available for printing and record-keeping.

Documents Required for Shipping Bill Generation

• Exporter Details: This includes your legal name, registered address, and contact information as per IEC records. Customs uses these details to link the shipment to your exporter profile.
• Importer Details (if applicable): You must provide the overseas buyer’s name and address where required. This helps establish the cross-border nature of the transaction.
• Commercial Invoice: This document states the transaction value, currency, and buyer–seller details. Customs uses it to assess value and applicable duties or benefits.
• Packing List: It provides shipment-level details such as weight, number of packages, packaging type, and identification marks. Customs relies on it during examination and verification.
• Export Licence (if applicable): Required when exporting restricted or regulated goods. It confirms that you have permission to export the specific product.
• Indent or Purchase Order: Issued by the overseas buyer, this document establishes the intent to purchase. It supports the commercial basis of the export.
• Letter of Credit or Contract Acceptance: This confirms agreed payment and delivery terms. Banks and Customs may refer to it for compliance checks.
• Shipping Documents: Documents such as the Bill of Lading or Airway Bill confirm the mode of transport. They link the shipping bill with the actual movement of goods.
• Quality Control (QC) Certificate: This certificate is required for goods subject to quality or inspection norms. It confirms that the shipment meets prescribed standards.
• ARE-1 Forms (if applicable): These apply to excisable goods cleared for export. They help track duty exemption or rebate eligibility.
• Port Trust Documents: Issued by the port authority, these confirm cargo entry and handling at the port. They link physical movement with Customs clearance.

Common Mistakes to Avoid

• Incorrect HSN Codes: Using incorrect HSN code can result in wrong duty calculations or rejection during Customs assessment. Always validate the code against the latest tariff before filing.
• Mismatch in Declared Value: This can cause verification delays when the invoice value differs from the amount stated in the shipping bill, so ensure all export documents consistently reflect the same value.
• Wrong Port Code Selection:  Selecting an incorrect port of export in the filing occurs when the shipping bill mentions a port different from the actual port of exit, making it essential to confirm port details before filing.
• Missing or Incorrect GST Details: Not linking export invoices with GSTR-1 and GSTR-3B can delay GST refunds, making regular reconciliation very important.
• Currency Declaration Errors: Confusing the foreign currency value such as mixing up foreign currency and INR values can create discrepancies during assessment. Clearly declare both using the Customs-notified exchange rate.

Streamline Your Export Payments with Razorpay MoneySaver Export Account

Once your shipping bill is filed and goods are exported, the next challenge is receiving payments smoothly and in compliance with Indian regulations. This is where a structured export payment setup can reduce delays and follow-ups.

With the Razorpay MoneySaver Export Account, you can simplify how you collect and manage international payments:

• Accept payments from customers in over 180 countries through local bank transfers, global cards, Apple Pay and Google Wallet.
• Receive funds in major foreign currencies such as USD, EUR, and GBP through a virtual account created in your business name.
• Let clients pay you via local transfer methods, while Razorpay settles the amount directly to your Indian bank account in INR.
• Get automatic e-FIRC for eligible export transactions, supporting FEMA and banking compliance without extra follow-ups.
• Benefit from transparent pricing with no hidden forex mark-ups, helping you plan cash flows better.

Conclusion

The shipping bill forms the starting point of every legally compliant export from India. When filed correctly, it does more than secure Customs clearance—it supports timely GST refunds, duty drawback claims, and smooth banking verification of export proceeds. As the process continues to run on digital systems like ICEGATE, keeping your documentation accurate and up to date becomes even more important. A careful approach to shipping bill filing helps you avoid delays at both the port and the bank, saving time, cost, and repeated follow-ups.

FAQs

1. What is the difference between a shipping bill and a bill of lading?

A shipping bill is a customs document filed by the exporter for export permission, while a bill of lading is a carrier-issued transport document acknowledging cargo receipt.

2. Is a shipping bill required for the export of services?

No. A shipping bill is required only for the export of physical goods. Service exports are reported through the SOFTEX form to meet RBI and FEMA requirements, not through Customs shipping bills.

3. What are the color codes for different shipping bills?

White for duty-free goods, green for drawback claims, yellow for dutiable goods, and pink for ex-bond goods.

4. Is an AD Code mandatory for filing a shipping bill?

Yes, an AD Code registration on ICEGATE is required before filing a shipping bill to track export proceeds.

5. What does ‘Let Export Order’ mean?

LEO is the customs officer’s final approval after shipping bill assessment and goods inspection, permitting export.