Indian Customs 25/2019-Cus (NT) Non-Tariff Notification

Date	25/03/2019	Issuing Authority	Indian Customs
Tariff Notification Number	25/2019-Cus (NT)	Tariff Notification	Non-Tariff Notification
Subject	Shipping bill format changes

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 25 /2019-Customs (N.T.)

New Delhi, the 25th March, 2019

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.


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 FOB Freight Insurance Commission Discount 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

Qua ntity Cod e

Quantity

Unit Value

Total value of Item

Total

Item Level Details for the Shipping Bill:

Sl.

No.

Mark s & Nos.

No. and kind of packages

Description of Goods

U Q C

Quant ity

n it

a l u e

Total Value

PMV

(Where applicabl e)

Statistical Code

Scheme Code

Total

Export duty related details, if any:

Sl. No.

Custom s Tariff Head

Assessable Value under Sec. 14 of CA

Export Duty

Cess

Total Export Duty & Cess Amount (In

numbers & words)

Duty payment particulars

Rat e

Amount

Rat e

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 descri ption

Value of Supply of Goods

Whether

IGST

Paid (Y/N)

Whether Compensation

Cess Paid (Y/N)

Rate at which IGST Paid

Rateat 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 shippi ng Bill	Authorizati on No. and Date		Description of the Export goods and the Sl. No. in the Authorizati on		Exp ort Qua ntity	Name and Description of the inputs consumed in the manufacturin g 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

Quant ity Impor ted

Quantit y consum ed 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

Descrip tion of goods as per the Bill of Entry

Mark s and Identi ficati on numb ers at the time of impor t

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 FOB Freight

Nature of Payment

Insurance
Commission
Discount
Other Deductions

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

Quant ity

nit

al ue

Total Value

PMV

(Where applicable)

Statistical Code

Scheme Code

Total

Export duty related details, if any:

Sl. No.

Cust oms Tari ff Hea d

Assessable Value under Sec. 14 of CA

Export Duty

Cess

Total Export Duty & Cess Amount (In

numbers & words)

Duty payment particulars

Rate

Amount

at e

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)

Whethe r Compen sation Cess Paid (Y/N)

Rate at which IGST

Paid

Rate at which Comp ensati on Cess Paid

Amount of IGST Paid

Amoun t of

Compe nsation 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 shippi ng Bill

Authori zation No. and Date

Description of the

Export goods and the Sl. No. in the

Authorizati on

Expor t Quant ity

Name and Description of the inputs consumed in the manufacturin g 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

Custo ms Station Code of Import

Description

Of goods imported

Quantit y Import ed

Quantit y consum ed 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

Descripti on of goods as per the Bill of Entry

Mark s and Identi ficati on numb ers at the time of impor t

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.

Name and Address of Bank
Account No.
DBK Ledger No.

Documents Submitted

Invoice [ ]
Packing List [ ]
Export License [ ]
Indent [ ]
Acceptance of Contract [ ]
Letter of Credit [ ]
QC Certificate [ ]
8.Port Trust Document [ ]
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	Excise

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

FOB
Freight
Insurance
Commission
Discount
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

UQ C

Quantit y

Unit

Val ue

Total Value

PMV

(Where applicable)

Statistical Code

Scheme Code

Total

Export duty related details, if any:

Sl. No.

Cust oms Tari ff Hea d

Assessable Value under Sec. 14 of CA

Export Duty

Cess

Total Export Duty & Cess Amount (In

numbers & words)

Duty payment particulars

Rat e

Amount

at e

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 descripti on

Value of Supply of Goods

Whet her IGST

Paid (Y/N)

Whethe r Compe nsation Cess Paid (Y/N)

Rate at which IGST

Paid

Rate at which Comp ensati on Cess Paid

Amount of IGST Paid

Amoun t of

Compe nsation 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 shippi ng Bill

Authori zation No. and Date

Description of the

Export goods and the Sl. No. in the

Authorizati on

Expor t Quant ity

Name and Description of the inputs consumed in the manufacturin g 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 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

Quantit y Importe d

Quantit y consum ed 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
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. Name and Address of Bank Account No. DBK Ledger No.				Documents Submitted Invoice [ ] Packing List [ ] Export License [ ] Indent [ ] Acceptance of Contract [ ] Letter of Credit [ ] QC Certificate [ ] Port Trust Document [ ] 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

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 FOB Freight Insurance Commission Discount 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.

ar ks & N

os.

No. and kind of packag es

Descri ption of Goods

UQ C

Quantit y

n it

al u e

Total Value

PMV

(Where applicable)

Statistical Code

Scheme Code

Total

Export duty related details, if any:

Sl. No.

Cu sto ms Tariff

Assessable Value under Sec. 14 of CA

Export Duty

Cess

Total Export Duty & Cess Amount (In

numbers & words)

Duty payment particulars

He ad

Ra te

Amount

a t e

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 descrip tion

Value of Supply of Goods

Whet her IGST

Paid (Y/N)

Whethe r Compe nsation Cess Paid (Y/N)

Rate at which IGST

Paid

Rate at which Comp ensati on Cess Paid

Amount of IGST Paid

Amount of Compens ation 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

Custo ms Statio n Code of Import

Description

Of goods imported

Quanti ty Import ed

Quantit y consu med 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

Mar ks and Ident ificat ion num bers at the time of impo rt

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

Text Box: Signature of Officer of CustomsORShipment declared on this Shipping Bill has been air-freighted onFlight 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 Nature of Payment	Analysis of Export Value Currency Amount vii. FOB viii. Freight ix. Insurance x. Commission xi. Discount xii. Other Deductions

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.

Mar ks & Nos.

No. and kind of packag es

Descri ption of Goods

UQC

Qu ant ity

Unit Value

Total Value

PMV

(Where applicable)

Statistica l 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 descrip tion

Value of Supply of Goods

Whet her IGST

Paid (Y/N)

Whethe r Compe nsation Cess Paid (Y/N)

Rate at which IGST

Paid

Rate at which Comp ensati on Cess Paid

Amo unt of IGS T

Paid

Amoun t of

Compe nsation 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/U

IN/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 shippi ng Bill

Author ization No. and Date

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

Exp ort Qua ntity

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

Quanti ty consu med 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

Descri ption of goods as per the Bill of Entry

Marks and Identificat ion 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 FOB Freight Insurance Commission Discount 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.

ar ks & N

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.

Cu sto ms Tar iff He ad

Assessable Value under Sec. 14 of CA

Export Duty

Cess

Total Export Duty & Cess Amount (In

numbers & words)

Duty payment particulars

Rat e

Amou nt

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

Amoun t 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 shippi ng Bill

Auth oriza tion No. and Date

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

Expo rt Qua ntity

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 Statio n

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 Entr y No. and date

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

Descrip tion of goods as per the Bill of Entry

Marks and Identifica tion 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. Name and Address of Bank Account No. 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

FOB
Freight
Insurance
Commission
Discount
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 packa ges

Descri ption of Goods

UQC

Qu ant ity

Unit

Valu e

Total Value

PMV

(Where applicable)

Statistical Code

Scheme Code

Total

Export duty related details, if any:

Sl. No.

Cust oms Tari ff Hea d

Assessable Value under Sec. 14 of CA

Export Duty

Cess

Total Export Duty & Cess Amount (In

numbers & words)

Duty payment particulars

Ra te

Amou nt

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 descrip tion

Value of Supply of Goods

Whether IGST

Paid (Y/N)

Whethe r Compen sation Cess Paid (Y/N)

Rate at which IGST

Paid

Rate at which Comp ensati on Cess Paid

Amount of IGST Paid

Amoun t of

Compe nsation 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 shippi ng Bill

Autho rizatio n No. and Date

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

Exp ort Qua ntity

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 Statio n 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

Invoice [ ]
Packing List [ ]
Export License [ ]
Indent [ ]
Acceptance of Contract [ ]
Letter of Credit [ ]
QC Certificate [ ]
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 FOB Freight Insurance Commission Discount 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.

Cust oms Tari ff Hea d

Assessable Value under Sec. 14 of CA

Export Duty

Cess

Total Export Duty & Cess Amount (In

numbers & words)

Duty payment particulars

Ra te

Amou nt

Rate

Amou nt

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 Compens ation Cess Paid (Y/N)

Rate at which IGST Paid

Rate at which Compensation Cess Paid

Amount of IGST Paid

Amoun t of

Compe nsation 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

Custom s Station Code of Import

Description

Of goods imported

Quantity Imported

Quanti ty consu med 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

Descrip tion of goods as per the Bill of Entry

Marks and Identifica tion 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.

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