Notification No. 25/2019-Customs (N.T.) Dated 25/03/2019

Shipping bill format change-

G.S.R……(E).- In exercise of the powers conferred by section 157 read with sections 50 and 60 of the Customs Act, 1962 (52 of 1962), the Board hereby makes the following regulations to amend the Shipping Bill and Bill of Exports (Forms) Regulations, 2017, namely :-

1. Short title and commencement. — (1) These regulations may be called the Shipping Bill and Bill of Export (Forms) Amendment Regulations, 2019.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Shipping Bill and Bill of Export (Forms) Regulations, 2017, under regulation 2, for Form SBI and under regulation 3 for Form III, the following Forms shall be substituted, namely :-

“Form SB I

(See regulation 2)
SHIPPING BILL FOR EXPORT OF GOODS

Original

SB No. & Date		Customs Station Code	IEC Code [GSTIN/UIN/PAN etc. as applicable]
Exporter Name & Address		Buyer Name & Address Consignee (if different from Buyer)	Customs Broker & License No.
		Consignee (if different from Buyer)

Pre-Carriage by	Vessel/Flight No.			Port of Loading
Place of Receipt by Pre- Carrier	Rotation No.			Port of Discharge/Country of Discharge

Foreign Exchange Details:
Authorized Dealer Code		RBI Waiver No. & Date, if any

Commercial Invoice Details:[To be provided separately for each Invoice]
Commercial Invoice Nos. & date	Invoice Value		Currency of Invoice	Exchange Rate U/S 14 of Customs Act	Total Value ( in Rupees)
INCOTERM	Analysis of Export Value Currency Amount i. FOB ii. Freight iii. Insurance iv. Commission v. Discount vi. Other Deductions
Nature of Payment

Cargo Details: [To be provided separately for each Invoice]

Nature of Cargo

Gross Weight

Net Weight

No. and kind of packages

Marks & Nos.

Item Level Details at Invoice level: [To be provided separately for each Invoice]

Sl. No.

Description of goods

Quantity Code

Quantity

Unit Value

Total value of Item

Total

Item Level Details for the Shipping Bill:

Sl.No.

Marks & Nos.

No. and kind of packages

Description of Goods

UQC

Quantity

Unit value

Total Value

PMV (Where applicable)

Statistical Code

Scheme Code

Total

Export duty related details, if any:

Sl. No.

Customs Tariff Head

Assessable Value under Sec. 14 of CA

Export Duty Rate Amount

Cess Rate Amount

Total Export Duty & Cess Amount (In numbers & words)

Duty payment particulars

IGST Details:

Whether supply meant for export on payment of IGST (Y/N)

Total amount of IGST paid, if applicable

Whether supply meant for export under bond or letter of undertaking without payment of IGST (Y/N)

Details of Bond or LUT

Total Value of Supply of Goods

Taxable value of supply of goods

Invoice Nos. & Date (Issued under GST Tax Invoice, Credit & Debit Notes Rules 2017)

Item Sr. No.

CTH

Goods description

Value of Supply of Goods

Whether IGST Paid (Y/N)

Whether Compensation Cess Paid (Y/N)

Rate at which IGST Paid

Rate at which Compensation Cess Paid

Amount of IGST Paid

Amount of Compensation Cess Paid

Export Scheme/Job Work /Re-export Details:

A. EPCG Scheme [Scheme Code]:

Item Sl. No. in the shipping Bill

Whether Export is third party Export

IEC[GSTIN/UIN/PA N etc] of manufacturer in case of ‘third Party Export’

Authorization No. and Date

Sl. No. of Export item as per the Export Item list in the Authorization

B. Advance Authorisation/DFIA [Scheme Code] [details of inputs used for the manufacture of export goods]:

Item Sl. No. in the shipping Bill

Authorization No. and Date

Description of the Export goods and the Sl. No. in the Authorization

Export Quantity

Name and Description of the inputs consumed in the manufacturing of Export goods and the Sl. No. in the Authorization

Quantity of the inputs consumed

Whether imported or indigenous

SION

C. Export of Goods in anticipation of issue of an Advance Authorisation:

Item Sl. No. in the shipping Bill

Description of the Export goods

Export Quantity

Name and Description of the inputs consumed in the manufacturing of Export goods

Quantity of the inputs consumed

SION

D. Job Work Details:[details in relation to import goods worked upon during job work ]

B/E No. & Date

Customs Station Code of Import

Description Of goods imported

Quantity Imported

Quantity consumed in export goods

Bond & BG details

Value Addition in percentage

E. Exports under claim of drawback under section 74:

Item Sl.No. in the Shipping Bill

Bill of Entry No. and date

Sl. No. of the goods in the Bill of Entry

Description of goods as per the Bill of Entry

Marks and Identification numbers at the time of import

Whether imported goods used (Y/N)

Date of payment/debit of duty on importation

Duty paid at the time of importation

Container Details:[If export cargo is factory stuffed cargo]

Sl No.

Type of Container

Size of Container

Container No.

Seal No.

Declaration :
I/We declare that all particulars given herein are true and correct.
I/We intend to claim rewards under MEIS.
I/We also attach the declaration(s) under clause No.(s)…
Public Notice No. ……………………….Dated…… Signature of Exporter/CB & Date

SHIPPING BILL FOR EXPORT OF GOODS

Original

DOCUMENTS SUBMITTED

1. Invoice [ ]

2. Packing List [ ]

3. Export License [ ]

4. Indent [ ]

5. Acceptance of Contract [ ]

6. Letter of Credit [ ]

7. QC Certificate [ ]

8. Port Trust Document [ ]

9. Any other (Specify) [ ]

Form SB I
(See regulation 2)
SHIPPING BILL FOR EXPORT OF GOODS

Duplicate

SB No. & Date		Customs Station Code					IEC Code [GSTIN/UIN/PAN etc. as applicable]

Exporter Name & Address			Buyer Name & Address Consignee (if different from Buyer)		Customs Broker & License No.

Pre-Carriage by		Vessel/Flight No.					Port of Loading
Place of Receipt by Pre- Carrier		Rotation No.					Port of Discharge/Country of Discharge
Foreign Exchange Details:
Authorized Dealer Code			RBI Waiver No. & Date, if any

Commercial Invoice Details: [To be provided separately for each Invoice]
Commercial Invoice Nos. & date	Invoice Value			Currency of Invoice		Exchange Rate U/S 14 of Customs Act		Total Value ( in Rupees)
INCOTERM	Analysis of Export Value Currency Amount i. FOB ii.Freight iii. Insurance iv. Commission v. Discount vi. Other Deductions
Nature of Payment

Cargo Details: [To be provided separately for each Invoice]

Nature of Cargo

Gross Weight

Net Weight

No. and kind of packages

Marks & Nos.

Item Level Details at Invoice level: [To be provided separately for each Invoice]

Sl. No.

Description of goods

Quantity Code

Quantity

Unit Value

Total value of Item

Total

Item Level Details for the Shipping Bill:

Sl. No.

Marks &Nos.

No. and kind of packages

Description of Goods

UQC

Quantity

Unit Value

Total Value

PMV
(Where applicable)

Statistical Code

Scheme Code

Total

Export duty related details, if any:

Sl. No.	Customs Tariff Head	Assessable Value under Sec. 14 of CA		Export Duty			Cess		Total Export Duty & Cess Amount (In numbers & words)	Duty payment particulars
				Rate	Amount		Rate	Amount

IGST Details:
Whether supply meant for export on payment of IGST (Y/N)			Total amount of IGST paid, if applicable			Whether supply meant for export under bond or letter of undertaking without payment of IGST (Y/N)			Details of Bond or LUT
Total Value of Supply of Goods			Taxable value of supply of goods

Invoice Nos. & Date (Issued under GST Tax Invoice, Credit & Debit Notes Rules 2017)	Item Sr. No.	CTH	Goods description	Value of Supply of Goods	Whether IGST Paid (Y/N)	Whether Compensation Cess Paid (Y/N)	Rate at which IGST Paid	Rate at which Compensation Cess Paid	Amount of IGST Paid	Amount of Compensation Cess Paid


Export Scheme/Job Work /Re-export Details:
A. EPCG Scheme [Scheme Code]:
Item Sl. No. in the shipping Bill	Whether Export is third party Export	IEC[GSTIN /UIN/PAN etc] of manufacture r in case of ‘third Party Export’	Authorization No. and Date	Sl. No. of Export item as per the Export Item list in the Authorization

B. Advance Authorisation/DFIA [Scheme Code] [details of inputs used for the manufacture of export goods]:

Item Sl. No. in the shipping Bill

Authorization No. and Date

Description of the Export goods and the Sl. No. in the

Authorization

Export Quantity

Name and Description of the inputs consumed in the manufacturing of Export goods and the Sl. No. in the Authorization

Quantity of the inputs consumed

Whether imported or indigenous

SION

C. Export of Goods in anticipation of issue of an Advance Authorisation:

Item Sl. No. in the shipping Bill

Description of the Export goods

Export Quantity

Name and Description of the inputs consumed in the manufacturing of Export goods

Quantity of the inputs consumed

SION




D. Job Work Details:[details in relation to import goods worked upon during job work ]
B/E No. & Date	Customs Station Code of Import	Description Of goods imported	Quantity Import ed	Quantity consumed in export goods	Bond & BG details	Value Addition in percentage




E. Exports under claim of drawback under section 74:

Item Sl.No. in the Shipping Bill	Bill of Entry No. and date	Sl. No. of the goods in the Bill of Entry	Description of goods as per the Bill of Entry	Mark s and Identification numbers at the time of import	Whether imported goods used(Y/N)	Date of payment/debit of duty on importation	Duty paid at the time of importation



Container Details:[If export cargo is factory stuffed cargo]

Sl No.	Type of Container	Size of Container	Container No.	Seal No.


Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS. I/We also attach the declaration(s) under clause No.(s)… Public Notice No. ……………………….Dated…… Signature of Exporter/CB & Date

SHIPPING BILL FOR EXPORT OF GOODS

Duplicate

I/We claim drawback of Rs. ………… under Sec. 74/75 of Customs Act, 1962 and Customs, Central Excise Duties and Service Tax Drawback Rules, 1995/ Customs and Central Excise Duties Drawback Rules, 2017. I/We certify that the export goods are new/used for ……. I/We certify that I/We have compled with the conditions laid down in the said Rules and the conditions subject to which Drawback Rates are applicable. 1. Name and Address of Bank 2. Account No. 3. DBK Ledger No.				Documents Submitted 1. Invoice [ ] 2. Packing List [ ] 3. Export License 4.Indent [ ] 5.Acceptance of Contract [ ] 6. Letter of Credit [ ] 7.QC Certificate [ ] 8.Port Trust Document [ ] 9.Any Other Document (specify) [ ]
Item No.		Qty./Wt. on which	Value on	Rate of Dbk	Amount of Dbk		Total Dbk
in S/B	S.No. of Dbk Schedule	Dbk claimed	which Dbk claimed	Customs	Excise	Customs

Total Amount in words: Rupees ………………… Signature of Exporter/CB
‘LET EXPORT’ Signature of Officer of Customs				‘ALLOWED FOR SHIPMENT’ Signature of Officer of Customs
Vessel’s name may be altered after check with Fee Rs. original Entry for Fresh one may be granted to ……………………. For the portion shutout or not shipped Received Handed over to CB./Party Signature of Asstt. Commissoner of Customs Cashier
Contents Received on Board Date Signature of Master of Vessel				Date of Shipment Signature of Officer of Customs
Examination Order and Report

Form SB I
(See regulation 2)
SHIPPING BILL FOR EXPORT OF GOODS

Triplicate


SB No. & Date		Customs Station Code					IEC Code [GSTIN/UIN/PAN etc. as applicable]
Exporter Name & Address			Buyer Name & Address Consignee (if different from Buyer)		Customs Broker & License No.

Pre-Carriage by		Vessel/Flight No.					Port of Loading
Place of Receipt by Pre- Carrier		Rotation No.					Port of Discharge/Country of Discharge
Foreign Exchange Details:
Authorized Dealer Code			RBI Waiver No. & Date, if any

Commercial Invoice Details: [To be provided separately for each Invoice]
Commercial Invoice Nos. & date	Invoice Value			Currency of Invoice		Exchange Rate U/S 14 of Customs Act		Total Value ( in Rupees)

INCOTERM

Analysis of Export Value Currency Amount

i. FOB
ii. Freight
iii. Insurance
iv. Commission
v. Discount
vi. Other Deductions

Nature of Payment

Cargo Details: [To be provided separately for each Invoice]

Nature of Cargo

Gross Weight

Net Weight

No. and kind of packages

Marks & Nos.

Item Level Details at Invoice level: [To be provided separately for each Invoice]

Sl. No.

Description of goods

Quantity Code

Quantity

Unit Value

Total value of Item

Total

Item Level Details for the Shipping Bill:

Sl. No.

Marks & No s.

No. and kind of packages

Description of Goods

UQC

Quantity

Unit
Value

Total Value

PMV

(Where applicable)

Statistical Code

Scheme Code

Total

Export duty related details, if any:

Sl. No.

Customs Tariff Head

Assessable Value under Sec. 14 of CA

Export Duty

Cess

Total Export Duty & Cess Amount (In

numbers & words)

Duty payment particulars

Rate

Amount

Rate

Amount

IGST Details:

Whether supply meant for export on payment of IGST (Y/N)

Total amount of IGST paid, if applicable

Whether supply meant for export under bond or letter of undertaking without payment of IGST (Y/N)

Details of Bond or LUT

Total Value of Supply of Goods

Taxable value of supply of goods

Invoice Nos. & Date (Issued under GST Tax Invoice, Credit & Debit Notes Rules 2017)

Item Sr. No.

CTH

Goods description

Value of Supply of Goods

Whet her IGST Paid (Y/N)

Whether Compensation Cess Paid (Y/N)

Rate at which IGST Paid

Rate at which Compensation Cess Paid

Amount of IGST Paid

Amount of Compensation Cess Paid

Export Scheme/Job Work /Re-export Details:

A. EPCG Scheme [Scheme Code]:

Item Sl. No. in the shipping Bill

Whether Export is third party Export

IEC[GSTIN/ UIN/PAN

etc] of manufacturer in case of ‘third Party Export’

Authorization No. and Date

Sl. No. of Export item as per the Export Item list in the Authorization

B. Advance Authorisation/DFIA [Scheme Code] [details of inputs used for the manufacture of export goods]:

Item Sl. No. in the shipping Bill

Authorization No. and Date

Description of the

Export goods and the Sl. No. in the

Authorization

Export Quantity

Name and Description of the inputs consumed in the manufacturing of Export goods and the Sl. No. in the Authorization

Quantity of the inputs consumed

Whether imported or indigenous

SION

C. Export of Goods in anticipation of issue of an Advance Authorisation:

Item Sl. No. in the shipping Bill	Description of the Export goods		Export Quantity		Name and Description of the inputs consumed in the manufacturi ng of Export goods		Quantity of the inputs consumed	SION



D. Job Work Details:[details in relation to import goods worked upon during job work ]
B/E No. & Date	Customs Station Code of Import	Description Of goods imported		Quantity Imported		Quantity consumed in export goods	Bond & BG details	Value Addition in percentage




E. Exports under claim of drawback under section 74:

Item Sl.No. in the Shipping Bill	Bill of Entry No. and date		Sl. No. of the goods in the Bill of Entry	Description of goods as per the Bill of Entry		Mark s and Identification numbers at the time of import		Whether imported goods used(Y/N)	Date of payment/debit of duty on importation		Duty paid at the time of importation



Container Details:[If export cargo is factory stuffed cargo]
Sl No.		Type of Container			Size of Container		Container No.			Seal No.


Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS. I/We also attach the declaration(s) under clause No.(s)… Public Notice No. ……………………….Dated…… Signature of Exporter/CB & Date

SHIPPING BILL FOR EXPORT OF GOODS

Triplicate

I/We claim drawback of Rs.
………… under Sec. 74/75 of Customs Act, 1962 and Customs, Central Excise Duties and Service Tax Drawback Rules, 1995/ Customs and Central Excise Duties Drawback Rules, 2017. I/We certify that the export goods are new/used for ……. I/We certify that I/We have compled with the conditions laid down in the said Rules and the conditions subject to which Drawback Rates are applicable.

1. Name and Address of Bank

2. Account No. 3. DBK Ledger No.

Documents Submitted

1. Invoice [ ]
2. Packing List [ ]
3. Export License 4.Indent [ ]
5.Acceptance of Contract [ ]
6. Letter of Credit [ ]
7.QC Certificate [ ]
8.Port Trust Document [ ]
9.Any Other Document (specify) [ ]

Item No. in S/B	S.No. of Dbk Schedule	Qty./Wt. on which Dbk claimed	Value on which Dbk claimed	Rate of Dbk			Amount of Dbk		Total Dbk
				Customs	Excise		Customs	Excise

Total Amount in words: Rupees ………………… Signature of Exporter/CB
FOR DEPARTMENT OFFICER Verified that the amount of DBK as claimed above is admissible subject to description found correct on the basis of physical examination/test etc. Signature of A.O. & Stamp				Calculation Checked. Comptist		PRE-RECEIPT FORM Received the sum of Rs. …………………………………………... as drawback REVENUE STAMP

Signature of Exporter/CB

‘LET EXPORT’

Signature of Officer of Customs

‘ALLOWED FOR SHIPMENT’

Signature of Officer of Customs

Claim Pre-audited for Sanction Claimed passed for Rs……………

Inspector(Audit) Supdt./AC

Claim Registration No………..Issued Cheque No………..Dated………….

For Rs. ……………………………….(Rupees........................................... )

Dealing Clerk Officer

Examination Order and Report

Form SB I
(See regulation 2)
SHIPPING BILL FOR EXPORT OF GOODS
(EXPORT PROMOTION COPY)

Quadruplicate

SB No. & Date

Customs Station Code

IEC Code [GSTIN/UIN/PAN etc. as applicable]

Exporter Name & Address

Buyer Name & Address Consignee (if different from Buyer)

Customs Broker & License No.


Pre-Carriage by		Vessel/Flight No.				Port of Loading
Place of Receipt by Pre-Carrier		Rotation No.				Port of Discharge/Country of Discharge
Foreign Exchange Details:
Authorized Dealer Code			RBI Waiver No. & Date, if any

Commercial Invoice Details: [To be provided separately for each Invoice]
Commercial Invoice Nos. & date	Invoice Value			Currency of Invoice	Exchange Rate U/S 14 of Customs Act		Total Value ( in Rupees)
INCOTERM	Analysis of Export Value Currency Amount i. FOB ii. Freight iii. Insurance iv. Commission v. Discount vi. Other Deductions
Nature of Payment

Cargo Details: [To be provided separately for each Invoice]

Nature of Cargo

Gross Weight

Net Weight

No. and kind of packages

Marks & Nos.

Item Level Details at Invoice level: [To be provided separately for each Invoice]

Sl. No.

Description of goods

Quantity Code

Quantity

Unit Value

Total value of Item

Total

Item Level Details for the Shipping Bill:

Sl. No.

Marks & Nos.

No. and kind of packages

Description of Goods

UQC

Quantity

Unit Value

Total Value

PMV(Where applicable)

Statistical Code

Scheme Code

Total

Export duty related details, if any:

Sl. No.

Customs Tariff Head

Assessable Value under Sec. 14 of CA

Export Duty Rate

Cess Rate

Total Export Duty & Cess Amount (In

numbers & words)

Duty payment particulars

IGST Details:

Whether supply meant for export on payment of IGST (Y/N)

Total amount of IGST paid, if applicable

Whether supply meant for export under bond or letter of undertaking without payment of IGST (Y/N)

Details of Bond or LUT

Total Value of Supply of Goods

Taxable value of supply of goods

Invoice Nos. & Date (Issued under GST Tax Invoice, Credit & Debit Notes Rules 2017)

Item Sr. No.

CTH

Goods descrip tion

Value of Supply of Goods

Whet her IGST Paid (Y/N)

Whether Compensation Cess Paid (Y/N)

Rate at which IGST Paid

Rate at which Compensation Cess Paid

Amount of IGST Paid

Amount of Compensation Cess Paid

Export Scheme/Job Work /Re-export Details:

A. EPCG Scheme [Scheme Code]:

Item Sl. No. in the shipping Bill		Whether Export is third party Export		IEC[GSTI N/UIN/PA N etc] of manufactur er in case of ‘third Party Export’		Authorization No. and Date			Sl. No. of Export item as per the Export Item list in the Authorization



B. Advance Authorisation/DFIA [Scheme Code] [details of inputs used for the manufacture of export goods]:
Item Sl. No. in the shipping Bill	Authorization No. and Date	Description of the Export goods and the Sl. No. in the Authorization	Export Quantity		Name and Description of the inputs consumed in the manufacturing of Export goods and the Sl. No. in the Authorization		Quantity of the inputs consumed	Whether imported or indigenous		SION



C. Export of Goods in anticipation of issue of an Advance Authorisation:

Item Sl. No. in the shipping Bill

Description of the Export goods

Export Quantity

Name and Description of the inputs consumed in the manufacturing of Export goods

Quantity of the inputs consumed

SION

D. Job Work Details:[details in relation to import goods worked upon during job work ]

B/E No. & Date

Customs Station Code of Import

Description Of goods imported

Quantity Imported

Quantity consumed in export goods

Bond & BG details

Value Addition in percentage

E. Exports under claim of drawback under section 74:

Item Sl.No. in the Shipping Bill

Bill of Entry No. and date

Sl. No. of the goods in the Bill of Entry

Descript ion of goods as per the Bill of Entry

Marks and Identification numbers at the time of import

Whether imported goods used(Y/N)

Date of payment/debit of duty on importation

Duty paid at the time of importation




Container Details:[If export cargo is factory stuffed cargo]
Sl No.	Type of Container	Size of Container	Container No.	Seal No.


Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS. I/We also attach the declaration(s) under clause No.(s)… Public Notice No. ……………………….Dated…… Signature of Exporter/CB & Date

SHIPPING BILL FOR EXPORT OF GOODS
(EXPORT PROMOTION COPY)

Quadruplicate

Verified Mate’s Receipt No. …………………………………………………………………….

of
………………………………………………………………………..…………………………………Issue d by For
………………….Cases/Bales/Packages/Containers…………………………………………………………
……………………………………………………………….……………………………….Shipped per… which sailed
on…………………………………………………………………………………………

From……………………………………………………………………………………………………

Under Preventive Supervision

Signature of Officer of Customs

OR

Shipment declared on this Shipping Bill has been air-freighted on

Flight No…………………………….. Dated……………………………………………………..

AWB No……………………………...EGM No……………………………………………………

Under Preventive Supervision in full/part (specify quantity air-freighted)

Signature of Officer of Customs

Form SB III

SB III
(See regulation 3)
BILL FOR EXPORT FOR GOODS

Original

SB No. & Date		Customs Station Code					IEC Code [GSTIN/UIN/PAN etc. as applicable]

Exporter Name & Address			Buyer Name & Address Consignee (if different from Buyer)		Customs Broker & License No.

Lorry No./Goods Train & Wagon No.		Originating From					Place of Delivery
		Land Customs Station Others (specify)
Foreign Exchange Details:
Authorized Dealer Code			RBI Waiver No. & Date, if any

Commercial Invoice Details: [To be provided separately for each Invoice]
Commercial Invoice Nos. & date	Invoice Value			Currency of Invoice		Exchange Rate U/S 14 of Customs Act		Total Value ( in Rupees)
INCOTERM	Analysis of Export Value Currency Amount vii. FOB viii. Freight ix. Insurance x. Commission xi. Discount xii. Other Deductions
Nature of Payment

Cargo Details: [To be provided separately for each Invoice]

Nature of Cargo

Gross Weight

Net Weight

No. and kind of packages

Marks & Nos.

Item Level Details at Invoice level: [To be provided separately for each Invoice]

Sl. No.

Description of goods

Quantity Code

Quantity

Unit Value

Total value of Item

Total

Item Level Details for the Shipping Bill:

Sl. No.

Marks & Nos.

No. and kind of packages

Description of Goods

UQC

Qu ant ity

Unit Value

Total Value

PMV (Where applicable)

Statistical Code

Scheme Code

Total

Export duty related details, if any:

Sl. No.

Custo ms Tariff Head

Assessable Value under Sec. 14 of CA

Export Duty

Cess

Total Export Duty & Cess Amount (In

numbers & words)

Duty payment particulars

Ra te

Amount

Rate

Amount

IGST Details:

Whether supply meant for export on payment of IGST (Y/N)

Total amount of IGST paid, if applicable

Whether supply meant for export under bond or letter of undertaking without payment of IGST (Y/N)

Details of Bond or LUT

Total Value of Supply of Goods

Taxable value of supply of goods

Invoice Nos. & Date (Issued under GST Tax Invoice, Credit &

Debit Notes

Rules 2017)

Item Sr.

No.

CTH

Goods description

Value of Supply of Goods

Whether IGST Paid(Y/N)

Whether Compensation Cess Paid (Y/N)

Rate at which IGST Paid

Rate at which Compensation Cess Paid

Amount of IGST

Paid

Amount of Compensation Cess

Paid

Export Scheme/Job Work/Re-export Details:

A. EPCG Scheme [Scheme Code]:

Item Sl. No. in the shipping Bill

Whether Export is third party Export

IEC[GSTIN/UIN/PAN etc] of manufacturer in case of ‘third Party Export’

Authorization No. and Date

Sl. No. of Export item as per the Export Item list in the Authorization

B. Advance Authorisation/DFIA [Scheme Code] [details of inputs used for the manufacture of export goods]:

Item Sl. No. in the shipping Bill

Authorization No. and Date

Description of the Export goods and the Sl. No. in the Authorization

Export Quantity

Name and Description of the inputs consumed in the manufacturing of Export goods and the Sl. No. in the Authorization

Quantity of the inputs consumed

Whether imported or indigenous

SION

C. Export of Goods in anticipation of issue of an Advance Authorisation:

Item Sl. No. in the shipping Bill

Description of the Export goods

Export Quantity

Name and Description of the inputs consumed in the manufacturing of Export goods

Quantity of the inputs consumed

SION

D. Job Work Details:[details in relation to import goods worked upon during job work]

B/E No. & Date

Customs Station Code of Import

Description Of goods imported

Quantity Imported

Quantity consumed in export goods

Bond & BG details

Value Addition in percentage

E. Exports under claim of drawback under section 74:

Item Sl.No. in the Shipping Bill

Bill of Entry No. and date

Sl. No. of the goods in the Bill of Entry

Description of goods as per the Bill of Entry

Marks and Identification numbers at the time of import

Whether imported goods used(Y/N)

Date of payment/debit of duty on importation

Duty paid at the time of importation

Container Details:[If export cargo is factory stuffed cargo]

Sl No.

Type of Container

Size of Container

Container No.

Seal No.

Declaration :

I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS.
I/We also attach the declaration(s) under clause No.(s)…

Public Notice No. Dated……

Signature of Exporter/CB & Date

BILL OF EXPORT FOR GOODS

Original

DOCUMENTS SUBMITTED
1. Invoice [ ]
2. Packing List [ ]
3. Export License [ ]
4. Indent [ ]
5. Acceptance of Contract [ ]
6. Letter of Credit [ ]
7. QC Certificate [ ]
8. Any other (Specify) [ ]

SB III
(See regulation 3)
BILL FOR EXPORT FOR GOODS

Duplicate

SB No. & Date

Customs Station Code

IEC Code [GSTIN/UIN/PAN etc. as applicable]

Exporter Name & Address

Buyer Name & Address Consignee (if different from Buyer)

Customs Broker & License No.


Lorry No./Goods Train & Wagon No.		Originating From				Place of Delivery
		Land Customs Station Others (specify)
Foreign Exchange Details:
Authorized Dealer Code			RBI Waiver No. & Date, if any

Commercial Invoice Details: [To be provided separately for each Invoice]
Commercial Invoice Nos. & date	Invoice Value			Currency of Invoice	Exchange Rate U/S 14 of Customs Act		Total Value ( in Rupees)
INCOTERM	Analysis of Export Value Currency Amount i. FOB ii. Freight iii. Insurance iv. Commission v. Discount vi. Other Deductions
Nature of Payment

Cargo Details: [To be provided separately for each Invoice]

Nature of Cargo

Gross Weight

Net Weight

No. and kind of packages

Marks & Nos.

Item Level Details at Invoice level: [To be provided separately for each Invoice]

Sl. No.

Description of goods

Quantity Code

Quantity

Unit Value

Total value of Item

Total

Item Level Details for the Shipping Bill:

Sl. No.

Marks & Nos

No. and kind of packages

Description of Goods

UQC

Quantity

UnitValue

Total Value

PMV(Where applicable)

Statistical Code

Scheme Code

Total

Export duty related details, if any:

Sl. No.

Customs Tariff Head

Assessable Value under Sec. 14 of CA

Export Duty

Cess

Total Export Duty & Cess Amount (In

numbers & words)

Duty payment particulars

Rate

Amount

Rate

Amount

IGST Details:

Whether supply meant for export on payment of IGST (Y/N)

Total amount of IGST paid, if applicable

Whether supply meant for export under bond or letter of undertaking without payment of IGST (Y/N)

Details of Bond or LUT

Total Value of Supply of Goods

Taxable value of supply of goods

Invoice Nos. & Date (Issued under GST Tax Invoice, Credit & Debit Notes Rules 2017)

Item Sr. No.

CTH

Goods descript ion

Value of Supply of Goods

Whether IGST Paid (Y/N)

Whether Compensation Cess Paid (Y/N)

Rate at which IGST Paid

Rate at which Compensation Cess Paid

Amount of IGST Paid

Amount of Compensation Cess Paid

Export Scheme/Job Work/Re-export Details:

A. EPCG Scheme [Scheme Code]:

Item Sl. No. in the shipping Bill

Whether Export is third party Export

IEC[GSTIN/ UIN/PAN etc] of manufacturer in case of ‘third Party Export’

Authorization No. and Date

Sl. No. of Export item as per the Export Item list in the Authorization

B. Advance Authorisation/DFIA [Scheme Code] [details of inputs used for the manufacture of export goods]:

Item Sl. No. in the shipping Bill

Authorization No. and Date

Description of the Export goods and the Sl. No. in the Authorization

Export Quantity

Name and Description of the inputs consumed in the manufacturing of Export goods and the Sl. No. in the Authorization

Quantity of the inputs consumed

Whether imported or indigenous

SION

C. Export of Goods in anticipation of issue of an Advance Authorisation:

Item Sl. No. in the shipping Bill

Description of the Export goods

Export Quantity

Name and Description of the inputs consumed in the manufacturing of Export goods

Quantity of the inputs consumed

SION

D. Job Work Details:[details in relation to import goods worked upon during job work]

B/E No. & Date

Custo ms Station Code of import

Description

Of goods imported

Quantity Imported

Quantity consumed in export goods

Bond & BG details

Value Addition in percentage

E. Exports under claim of drawback under section 74:
Item Sl.No. in the Shipping Bill	Bill of Entry No. and date		Sl. No. of the goods in the Bill of Entry	Description of goods as per the Bill of Entry		Marks and Identification numbers at the time of import		Whether imported goods used(Y/N)	Date of payment/debit of duty on importation		Duty paid at the time of importation



Container Details:[If export cargo is factory stuffed cargo]
Sl No.		Type of Container			Size of Container		Container No.			Seal No.



Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS. I/We also attach the declaration(s) under clause No.(s)… Public Notice No. ……………………….Dated…… Signature of Exporter/CB & Date

BILL OF EXPORT FOR GOODS

Duplicate

I/We claim drawback of Rs. ………… under Sec. 74/75 of Customs Act, 1962 and Customs, Central Excise Duties and Service Tax Drawback Rules, 1995/ Customs and Central Excise Duties Drawback Rules, 2017. I/We certify that the export goods are new/used for ……. I/We certify that I/We have compled with the conditions laid down in the said Rules and the conditions subject to which Drawback Rates are applicable. 1. Name and Address of Bank 2. Account No. 3. DBK Ledger No.				Documents Submitted 1. Invoice [ ] 2. Packing List [ ] 3. Export License [ ] 4.Indent [ ] 5.Acceptance of Contract [ ] 6. Letter of Credit [ ] 7.QC Certificate [ ] 8.Any Other Document (specify) [ ]
Item No. in S/B	S.No. of Dbk Schedule	Qty./Wt. on which Dbk claimed	Value on which Dbk claimed	Rate of Dbk			Amount of Dbk		Total Dbk
				Customs		Excise	Customs	Excise

Total Amount in words: Rupees ………………… Signature of Exporter/CB
‘LET EXPORT’ Signature of Officer of Customs					‘ALLOWED FOR DESPATCH’ Signature of Officer of Customs
Carrier’s name & Lorry No./Goods Train & Wagon No. may be Fee Rs. altered after check with original Entry for Fresh one may be granted to ……………………………... for the portion shutout or not shipped Received Handed over to CB./Party Signature of Asstt. Commissoner of Customs Cashier
Contents Received on Board Date For Carrier					Date of Shipment Signature of Officer of Customs
Examination Order and Report

SB III
(See regulation 3)
BILL FOR EXPORT FOR GOODS

Triplicate

SB No. & Date		Customs Station Code					IEC Code [GSTIN/UIN/PAN etc. as applicable]
Exporter Name & Address			Buyer Name & Address Consignee (if different from Buyer)		Customs Broker & License No.

Lorry No./Goods Train & Wagon No.		Originating From					Place of Delivery
		Land Customs Station Others (specify)
Foreign Exchange Details:
Authorized Dealer Code			RBI Waiver No. & Date, if any

Commercial Invoice Details: [To be provided separately for each Invoice]
Commercial Invoice Nos. & date	Invoice Value			Currency of Invoice		Exchange Rate U/S 14 of Customs Act		Total Value ( in Rupees)

INCOTERM

Analysis of Export Value Currency Amount

i. FOB
ii. Freight
iii. Insurance
iv. Commission
v. Discount
vi. Other Deductions

Nature of Payment

Cargo Details: [To be provided separately for each Invoice]

Nature of Cargo

Gross Weight

Net Weight

No. and kind of packages

Marks & Nos.

Item Level Details at Invoice level: [To be provided separately for each Invoice]

Sl. No.

Description of goods

Quantity Code

Quantity

Unit Value

Total value of Item

Total

Item Level Details for the Shipping Bill:

Sl. No.

Marks & No s.

No. and kind of packages

Description of Goods

UQC

Quantity

Unit Value

Total Value

PMV

(Where applicable)

Statistical Code

Scheme Code

Total

Export duty related details, if any:

Sl. No.

Customs Tariff Head

Assessable Value under Sec. 14 of CA

Export Duty

Cess

Total Export Duty & Cess Amount (In

numbers & words)

Duty payment particulars

Rate

Amount

Rate

Amount

IGST Details:

Whether supply meant for export on payment of IGST (Y/N)

Total amount of IGST paid, if applicable

Whether supply meant for export under bond or letter of undertaking without payment of IGST (Y/N)

Details of Bond or LUT

Total Value of Supply of Goods

Taxable value of supply of goods

Invoice Nos. & Date (Issued under GST Tax Invoice, Credit & Debit

Notes Rules 2017)

Item Sr.No.

CTH

Goods description

Value of Supply of Goods

Whether IGST

Paid (Y/N)

Whether Compensation Cess Paid (Y/N)

Rate at which IGSTPaid

Rate at which Compensation Cess Paid

Amount of IGST Paid

Amount of Compensation Cess Paid

Export Scheme/Job Work/Re-export Details:

A. EPCG Scheme [Scheme Code]:

Item Sl. No. in the shipping Bill

Whether Export is third party Export

IEC[GSTIN/ UIN/PAN

etc] of manufacturer in case of ‘third Party Export’

Authorization No. and Date

Sl. No. of Export item as per the Export Item list in the Authorization

B. Advance Authorisation/DFIA [Scheme Code] [details of inputs used for the manufacture of export goods]:

Item Sl. No. in the shipping Bill

Authorization No. and Date

Description of the Export goods and the Sl. No. in the Authorization

Exp ort Quantity

Name and Description of the inputs consumed in the manufacturing of Export goods and the Sl. No. in the Authorization

Quantity of the inputs consumed

Whether imported or indigenous

SION

C. Export of Goods in anticipation of issue of an Advance Authorisation:

Item Sl. No. in the shipping Bill

Description of the Export goods

Export Quantity

Name and Description of the inputs consumed in the manufacturing of Export goods

Quantity of the inputs consumed

SION

D. Job Work Details:[details in relation to import goods worked upon during job work]

B/E No. & Date

Customs Station Code of Import

Description Of goods imported

Quantity Imported

Quantity consumed in export goods

Bond & BG details

Value Addition in percentage

E. Exports under claim of drawback under section 74:

Item Sl.No. in the Shipping Bill

Bill of Entry No. and date

Sl. No. of the goods in the Bill of Entry

Description of goods as per the Bill of Entry

Marks and Identification numbers at the time of import

Whether imported goods used(Y/N)

Date of payment/debit of duty on importation

Duty paid at the time of importation

Container Details:[If export cargo is factory stuffed cargo]

Sl No.	Type of Container	Size of Container	Container No.	Seal No.



Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS. I/We also attach the declaration(s) under clause No.(s)… Public Notice No. ……………………….Dated…… Signature of Exporter/CB & Date

BILL OF EXPORT FOR GOODS

Triplicate

I/We claim drawback of Rs. …………
under Sec. 74/75 of Customs Act, 1962 and Customs, Central Excise Duties and Service Tax Drawback Rules, 1995/ Customs and Central Excise Duties Drawback Rules, 2017. I/We certify that the export goods are new/used for …….
I/We certify that I/We have compled with the conditions laid down in the said Rules and the conditions subject to which Drawback Rates are applicable.

1. Name and Address of Bank

2. Account No. 3. DBK Ledger No.

Documents Submitted

1. Invoice [ ]

2. Packing List [ ]

3. Export License [ ]

4.Indent [ ]

5.Acceptance of Contract [ ]

6. Letter of Credit [ ]

7.QC Certificate [ ]

8.Any Other Document (specify) [ ]

Item

Qty./Wt. on

Value on which

Rate of Dbk

Amount of Dbk

Total Dbk

No. in S/B	S.No. of Dbk Schedule	which Dbk claimed	Dbk claimed	Customs		Excise		Customs	Excise

Total Amount in words: Rupees ………………… Signature of Exporter/CB
FOR DEPARTMENT OFFICER Verified that the amount of DBK as claimed above is admissible subject to description found correct on the basis of physical examination/test etc. Signature of A.O. & Stamp				Calculation Checked. Comptist			PRE-RECEIPT FORM Received the sum of Rs. …………………………………………... as drawback REVENUE STAMP Signature of Exporter/CB
‘LET EXPORT’ Signature of Officer of Customs					‘ALLOWED FOR DESPATCH’ Signature of Officer of Customs
Claim Pre-audited for Sanction Claimed passed for Rs…………… Inspector(Audit) Supdt./AC Claim Registration No………..Issued Cheque No………..Dated…………. For Rs. ……………………………….(Rupees…………………………….) Dealing Clerk Officer
Examination Order and Report

SB III
(See regulation 3)
BILL FOR EXPORT FOR GOODS
(EXPORT PROMOTION COPY)

Quadruplicate

SB No. & Date	Customs Station Code			IEC Code [GSTIN/UIN/PAN etc. as applicable]
Exporter Name & Address		Buyer Name & Address Consignee (if different from Buyer)	Customs Broker & License No.

Lorry No./Goods Train & Wagon No.	Originating From			Place of Delivery
	Land Customs Station Others (specify)
Foreign Exchange Details:
Authorized Dealer Code		RBI Waiver No. & Date, if any

Commercial Invoice Details: [To be provided separately for each Invoice]

Commercial Invoice Nos. & date		Invoice Value			Currency of Invoice			Exchange Rate U/S 14 of Customs Act		Total Value ( in Rupees)
INCOTERM		Analysis of Export Value Currency Amount vii. FOB viii. Freight ix. Insurance x. Commission xi. Discount xii. Other Deductions
Nature of Payment

Cargo Details: [To be provided separately for each Invoice]
Nature of Cargo				Gross Weight			Net Weight
No. and kind of packages				Marks & Nos.

Item Level Details at Invoice level: [To be provided separately for each Invoice]
Sl. No.	Description of goods		Quantity Code			Quantity	Unit Value		Total value of Item

Total	-		-				-

Item Level Details for the Shipping Bill:

Sl. No.

Ma rks & No s.

No. and kind of packag es

Descri ption of Goods

UQC

Qua ntit y

Unit Value

Total Value

PMV

(Where applicable)

Statistical Code

Scheme Code

Total

Export duty related details, if any:

Sl. No.

Customs Tariff Head

Assessable Value under Sec. 14 of CA

Export Duty

Cess

Total Export Duty & Cess Amount (In

numbers & words)

Duty payment particulars

Rate

Amount

Rate

Amount

IGST Details:

Whether supply meant for export on payment of IGST (Y/N)

Total amount of IGST paid, if applicable

Whether supply meant for export under bond or letter of undertaking without payment of IGST (Y/N)

Details of Bond or LUT

Total Value of Supply of Goods

Taxable value of supply of goods

Invoice
Nos. &
Date
(Issued under GST Tax Invoice, Credit & Debit Notes Rules 2017)

Item Sr. No.

CTH

Goods descript ion

Value of Supply of Goods

Whether IGST Paid (Y/N)

Whether Compensation Cess Paid (Y/N)

Rate at which IGST Paid

Rate at which Compensation Cess Paid

Amount of IGST Paid

Amount of Compensation Cess Paid

Export Scheme/Job Work/Re-export Details:

A. EPCG Scheme [Scheme Code]:

Item Sl. No. in the shipping Bill

Whether Export is third party Export

IEC[GSTIN/ UIN/PAN etc] of manufacturer in case of ‘third Party Export’

Authorization No. and Date

Sl. No. of Export item as per the Export Item list in the Authorization

B. Advance Authorisation/DFIA [Scheme Code] [details of inputs used for the manufacture of export goods]:

Item Sl. No. in the shipping Bill

Authorization No. and Date

Description of the Export goods and the Sl. No. in the Authorization

Exp ort Quantity

Name and Description of the inputs consumed in the manufacturing of Export goods and the Sl. No. in the Authorization

Quantity of the inputs consumed

Whether imported or indigenous

SION

C. Export of Goods in anticipation of issue of an Advance Authorisation:

Item Sl. No. in the shipping Bill

Description of the Export goods

Export Quantity

Name and Description of the inputs consumed in the manufacturing of Export goods

Quantity of the inputs consumed

SION

D. Job Work Details:[details in relation to import goods worked upon during job work]

B/E No. & Date

Customs Station Code of Import

Description Of goods imported

Quantity Imported

Quantity consumed in export goods

Bond & BG details

Value Addition in percentage

E. Exports under claim of drawback under section 74:

Item Sl.No. in the Shipping Bill	Bill of Entry No. and date		Sl. No. of the goods in the Bill of Entry	Description of goods as per the Bill of Entry		Marks and Identification numbers at the time of import		Whether imported goods used(Y/N)	Date of payment/debit of duty on importation		Duty paid at the time of importation



Container Details:[If export cargo is factory stuffed cargo]
Sl No.		Type of Container			Size of Container		Container No.			Seal No.



Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS. I/We also attach the declaration(s) under clause No.(s)… Public Notice No. ……………………….Dated…… Signature of Exporter/CB & Date

BILL OF EXPORT FOR GOODS
(EXPORT PROMOTION COPY)

Quadruplicate

Verified Railway Receipt No../Lorry Waybill No. ………………………….Dated……………….

of ………………………………………………………………………...…………………………

issued by
For..……………….Cases/Bales/Packages/Containers………………………………………………………
………………………………………………………………….………………………………….Despatched per… which left
on…………………………………………………………………………………………

From……………………………………………………………………………………………………

Under Preventive Supervision

Signature of Officer of Customs

[F.No. 450/108/2017-Cus.IV]

(Zubair Riaz)
Director (Customs)

Note.- The principal regulations were published in the Gazette of India vide Notification number 60/2017- Cus (N.T.) dated the 29th June, 2017 vide Notification number G.S.R. 729 (E) dated the 29th June, 2017.