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)

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Frequently Asked Questions

Common questions about Shipping Bill Formats and Customs Clearance for Export.

A Shipping Bill is a crucial document required by the customs authority for obtaining clearance to export goods. It must be filed by the exporter before the goods can be shipped.

Filing a Shipping Bill is necessary to obtain customs clearance for the export shipment. It allows the customs authority to conduct an assessment/examination of the goods before issuing a 'Let Export Order' for the shipment.

The different types of Shipping Bills are Dutiable Shipping Bill (for goods with export duty), Duty-Free Shipping Bill (for goods without customs duty), Drawback Shipping Bill (for goods eligible for refund), Ex-Bond Shipping Bill (for goods stored in bonded warehouses), and Coastal Shipping Bill (for goods moving from one port to another).

The different types of Shipping Bills are differentiated based on the color codes assigned to them. For example, Dutiable Shipping Bills are printed on yellow paper, Duty-Free Shipping Bills on white paper, Drawback Shipping Bills on green paper (and later yellow after drawback is paid), and Ex-Bond Shipping Bills on pink paper.

The Revised Shipping Bill format, introduced by notification no. 25/2019-Customs (N.T.) dated 25th March 2019, is required for the amended/substituted forms - Form SB I (Shipping Bill for Export of Goods) and Form SB III (Bill for Export of Goods).

A Dutiable Shipping Bill is filed when goods are to be exported on payment of specific export duty. It is printed on yellow paper.

A Drawback Shipping Bill is filed for goods eligible for refund or duty drawback. It is initially printed on green paper and later on yellow paper after the drawback has been paid.

An Ex-Bond Shipping Bill is filed for goods that have been imported and stored in bonded warehouses and are awaiting re-export. It is printed on pink paper.

A Coastal Shipping Bill is filed when goods are required to be shipped or moved from one port to another port within the country. It cannot be considered an export document.

Yes, nowadays, most customs ports mandatorily require electronic submission of the Shipping Bill instead of manual processing of export documents.