What is Shipping Bill?

A shipping bill is issued by the shipping agent and represents some kind of certificate for all
parties, including ship's owner, seller, buyer and all other parties involved. It contains all the
details on the goods being exported, the name and information of the vessel of export, consignee
details, port of loading, the port at which the goods must be offloaded, country of final
destination, exporter’s name, address, terms of delivery, terms of payment and other details. The
exporter prepares the Shipping Bill for obtaining customs clearance. Once the customs
authorities receive the shipping bill, they conduct an assessment and examination procedure,
after which, a “Let Export Order” is issued on the shipping bill duly signed and sealed by the
customs officials.

Types of Shipping Bill

Most exports in India are eligible for incentives, and other benefits. In cases where the exporter
is required to pay duty to the exporting country’s government, he can claim exemption from
duty. Categorizing the different types of exports makes it easy for customs officials to identify
which category they fall under. This is done by filing different types of shipping bills, which are
colour coded. The types of shipping bills are explained below:

Duty Free Shipping Bill

Exports which are not required to pay any customs duty and not eligible for duty drawback are
filed on a duty-free shipping bill. It is printed on a simple white paper.

Dutiable Shipping Bill

Certain goods attract export duty, which must be paid to the customs department. They may or
may not be eligible for duty drawback. It is printed on yellow paper.

Drawback Shipping Bill

It is used for goods which are eligible for refund of duty. It is printed on green paper, but, once
the drawback claim has been paid to the bank, it is printed on yellow paper.

Ex-Bond Shipping Bill

Some goods are imported and awaiting re-export. These goods are stored in bonded warehouses.
Such goods are reported on an Ex-Bond Shipping Bill which is printed on Pink Paper.

Coastal Shipping Bill It isn’t exactly an export document. It is filed in the case of shipment that is
moved from one port to another, within India