Shipping bill
The declaration an exporter files with customs for goods sent out of India by sea or air.
What it means in business
A shipping bill gives customs the details of the goods, their value, the buyer and the destination. Customs checks and clears it, and the goods may then be loaded. It is also the main record of the export, used to prove it for refunds and export incentives.
Example
A manufacturer exporting parts files a shipping bill through its customs broker. After customs clears it and the goods are loaded, the shipping bill is used to claim the refund of tax on the export. This is an illustration of normal business use rather than a quoted case study.
How to use it correctly
Make sure the details on the shipping bill match the invoice and packing list, including the HSN or tariff code and the value. Keep the final copy with the export file, since refunds and incentives are claimed against it.
Common confusion
A shipping bill is a customs declaration made by the exporter, while a bill of lading is the carrier's receipt. A mistake on a shipping bill can delay clearance and the refund that depends on it.
Related glossary terms
Sources and further reading
Written on 24 October 2026 for lamp. Confirm the current rules with the official source or an adviser before relying on it.