Before filing a shipping bill, exporters must obtain a PAN-based Business Identification Number (BIN) from the Directorate General of Foreign Trade (DGFT). Under the EDI System, Customs receives the BIN online from DGFT.

Additionally, exporters must register an authorised foreign exchange dealer code (to facilitate realisation of export proceeds) and open a current account with a designated bank for any drawback incentives.

If a new airline, shipping line, steamer agent, port, or airport becomes operational, it must be registered in the Customs system. Any processing delays due to non-registration should be reported to the Assistant/Deputy Commissioner of EDI System.

Registration under Export Promotion Schemes

Exporters availing benefits under export promotion schemes must register their licences or DEEC books at the Customs Station. Original documents are required for this process.

Under the manual system, shipping bills (or bills of export) must be filed in the prescribed format as per the Shipping Bill and Bill of Export (Form) Regulations, 1991. Different forms are available for duty-free goods, dutiable goods, and drawback claims.

The Export Department assesses the Shipping Bill, verifying details such as:

• Value of goods
• Classification under Drawback Schedule (if applicable)
• Applicable duty/cess rates
• Compliance with EXIM policy and other laws

If necessary, Customs may request samples for verification. Once the Shipping Bill is approved, goods are presented for examination at the docks. The Shed Appraiser or designated Customs officer conducts an inspection before issuing a Let Export Order (LEO). If discrepancies arise, the case is referred back for amendments.

With EDI, declarations are filed electronically via Customs Service Centres. The system generates a Shipping Bill Number, which is printed on a checklist and returned to the exporter/CHA.

For export items subject to cess, a TR-6 challan is issued for payment at a designated bank.

Upon arrival, goods are entered into the dock based on the checklist and other declarations submitted at the Service Centre. Port authorities verify and endorse the actual received quantity on the checklist.

Some Shipping Bills are automatically processed based on declarations. In other cases, a Customs Officer manually verifies the information and may request samples for classification or valuation checks.

Exporters or CHAs can check the status at the Service Centre query counter. If a query is raised, it must be addressed via the Service Centre or an EDI-connected CHA terminal.

• Once goods reach the dock, exporters submit the checklist, original documents, and declarations.
• A Customs Officer verifies the goods and updates the system.
• After examination, the Dock Appraiser issues the Let Export Order (LEO) if all details match the declaration.

• The Appraiser refers the case to the Assistant/Deputy Commissioner of Customs (Exports).
• The exporter is consulted and, if necessary, must amend the Shipping Bill.
• If the exporter disputes Customs' findings, due process is followed before finalising the case.

• Two samples are drawn and recorded in the system.
• A Test Memo (in three copies) is prepared and signed by Customs and the exporter.
• Samples are sent to the designated testing agency.

• Before LEO: Amendments can be made at the Service Centre.
• After LEO: Approval from the Additional/Joint Commissioner of Customs is required.
• If a printed copy of the Shipping Bill exists, all copies must be surrendered before amendments are approved.

• Once goods are exported, the drawback claim is automatically processed.
• No separate drawback claim filing is needed.
• Exporters can check the status at the Service Centre query counter.
• The bank credits the sanctioned drawback amount to the exporter's account.

Once LEO is granted, the system generates two copies:

• Customs copy
• Exporter’s copy (EP copy is issued after the Export General Manifest is filed)

• Shipping lines must submit an electronic EGM within 7 days of vessel departure.
• A manual EGM, along with exporter copies of Shipping Bills, must also be submitted.
• Customs verifies the EGM before processing drawback claims and export documentation.