Importers

Electronic transmission of shipping bill under Customs

Electronic transmission of shipping bill under Customs

With an aim to achieve the Faceless, Contactless, and Paperless Customs, the Central Board of Indirect Taxes and Customs, vide circular dated 22nd June 2020, has introduced the facility of electronic transmission of Final Let Export Order copy of shipping bill and e-Gatepass copy of shipping bill. The electronic facility is effective from 22nd June 2020.

Prior to the electronic transmission facility, in general, the Shipping bill was printed in duplicate, i.e., Customs Copy and Exporter Copy. Further, based on the exporter’s request, the Export Promotion Copy was also printed in many cases. Newly introduced electronic transmission of the shipping bill will save time and reduce the compliance cost for the trade.

The current article highlights the salient features of the said electronic transmission of Final Let Export Order copy of shipping bill and e-Gatepass copy of shipping bill.

Final Let Export Order Copy

Let Export Order is the final compliance step for the export of goods out of India. The salient features of electronically communicated Final Let Export Order copy of shipping bill are-

  1. The Final Let Export Oder copy of the shipping bill will be communicated to the Customs Broker and exporter in PDF format.
  2. The PDF copy will be digitally signed and bear the encrypted QR code.
  3. The QR code is tamper proof. The same is digitally signed by CBIC to confirm authenticity. The QR code contains details like-
    1. Shipping Bill Date,
    2. Shipping Bill Number,
    3. Free on Board (FOB) value,
    4. Package details.
  4. To verify the document’s authenticity, the QR code can be scanned using the Mobile App ICETRAK.

e-Gatepass of Shipping Bill

The logistics operators also use the shipping bill as proof of export during the movement of export goods, which includes transshipment (by road/ rail) or loading of cargo in the vessels/ aircraft etc. Earlier, the printed form of shipping bill was used for such purpose. However, from 22nd June 2020, an e-Gatepass copy of the shipping bill will be provided to the logistics operator. The salient features of an e-Gatepass copy of shipping bill are-

  1. An e-Gatepass copy of the shipping bill will contain key details of container or package for the movement of goods. It facilitates easy, authentic, and quick verification by the custodian at the point of entry or exit.
  2. The e-Gatepass copy of shipping bill will contain the following two types of QR Code-
    1. For entire e-Gatepass document; and
    2. For each container or package covered under e-Gatepass.
  3. The e-Gatepass copy of shipping bill shall be issued in the following manner-
    1. In case of packaged and other bulk cargo – e-Gatepass copy will be generated during Let Export Order.
    2. In the case of containerized cargo – e-Gatepass copy will be generated after receipt of the container stuffing information.

Conclusion

Recently, heading towards paperless customs, the Board has taken various steps like digital PDF Out-of-Charge copy of Bill of Entry, the introduction of Faceless Assessment at Chennai and Bengaluru, and electronic transmission of shipping bill. Such electronic communication will certainly enhance the ease of doing business in current times.

Post by poonamgandhi

CA Poonam Gandhi is a Chartered Accountant and a Lawyer. With a wide practice experience and deep understanding of different laws and taxes, she has been an independent professional writer in the field of taxation, finance and laws.