[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 & Customs Broker & License No.
Address
 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 Value Currency of Invoice Exchange Rate U/S 14 of Total Value
Invoice Nos. & Customs Act ( in Rupees)
date

Analysis of Export Value Currency Amount

INCOTERM

i. FOB
ii. Freight
iii. Insurance
Nature of
Payment iv. Commission
v. Discount
vi. 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 Qua Quantity Unit Value Total value of Item
ntity
Cod
e

Total - - -

Item Level Details for the Shipping Bill:

Sl. Mark No. and Description U Quant U Total PMV Statistical Code Scheme
No. s& kind of of Goods Q ity n Value (Where Code
Nos. packages C it applicabl
e)
V
a
l
u
e

Total - - - - - - -

Export duty related details, if any:

Sl. No. Custom Assessable Export Duty Cess Total Export Duty payment
s Tariff Value under Duty & Cess particulars
Head Sec. 14 of CA Amount (In
numbers &
words)
 R Amount R Amount
at at
e e

IGST Details:

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

Invoice Nos. Item CTH Goods Value Whether Whethe Rate at Rate Amou Amo
& Date Sr. descri of IGST r which at nt of unt
(Issued under No. ption Supply Paid Compe IGST which IGST of
of
GST Tax (Y/N) nsation Paid Com Paid Com
Goods
Invoice, Cess pensa pens
Credit & Paid tion ation
Debit Notes (Y/N) Cess Cess
Rules 2017) Paid Paid

Export Scheme/Job Work /Re-export Details:

A. EPCG Scheme [Scheme Code]:

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

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

Item Authorizati Description Exp Name and Quantity of the Whether SION
Sl. on No. and of the ort Description inputs consumed imported or
No. in Date Export Qua of the inputs indigenous
the goods and ntity consumed in
shippi the Sl. No. the
ng in the manufacturin
Bill Authorizati g of Export
on goods and the
Sl. No. in the
Authorization

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

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

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

E. Exports under claim of drawback under section 74:

Item Bill of Sl. No. of Descrip Mark Whether Date of Duty paid at
Sl.No. in Entry No. the goods tion of s and imported payment/debit of the time of
the and date in the Bill goods Identi goods duty on importation importation
Shipping of Entry as per ficati used(Y/N)
Bill the Bill on
of Entry numb
ers at
the
time
of
impor
t

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

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

Container
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 & Customs Broker & License No.
Address

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 Value Currency of Exchange Rate U/S 14 of Total Value (

Invoice Nos. Invoice Customs Act in Rupees)
& date

Analysis of Export Value Currency Amount

INCOTERM

i. FOB
ii. Freight
Nature of iii. Insurance
Payment iv. Commission
v. Discount
vi. 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 Quantity Quantity Unit Value Total value of Item
goods Code

Total - - -

Item Level Details for the Shipping Bill:

Sl. No. Ma No. Descri UQC Quant U Total PMV Statistical Scheme
rks and ption ity nit Value (Where Code Code
& kind of of applicable)
No packag Goods V
s. es al
ue

Total - - - - - - -

Export duty related details, if any:

Sl. No. Cust Assessable Export Duty Cess Total Export Duty payment
oms Value under Duty & Cess particulars
Tari Sec. 14 of CA Amount (In
ff numbers &
Hea words)
d Rat Amount R Amount
e at
e

IGST Details:

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

Invoice Item CTH Goods Value Whether Whethe Rate Rate Amount Amoun
Nos. & Sr. descript of IGST r at at of IGST t of
Date No. ion Supply Paid Compen which which Paid Compe
(Issued of (Y/N) sation IGST Comp nsation
under GST Goods Cess Paid ensati Cess
Tax Paid on Paid
Invoice, (Y/N) Cess
Credit & Paid
Debit
Notes
Rules
2017)

Export Scheme/Job Work /Re-export Details:

A. EPCG Scheme [Scheme Code]:

Item Sl. No. in Whether IEC[GSTIN Authorization No. and Sl. No. of Export item as per
the shipping Bill Export is third /UIN/PAN Date the Export Item list in the
party Export etc] of Authorization
manufacture
r in case of
‘third Party
Export’

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

Item Authori Description Expor Name and Quantity of the Whether SION
Sl. zation of the t Description inputs consumed imported or
No. in No. and Export Quant of the inputs indigenous
the Date goods and ity consumed in
shippi the Sl. No. the
ng in the manufacturin
Bill Authorizati g of Export
on goods and the
Sl. No. in the
Authorization

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

Item Sl. Description of Export Name and Quantity of the inputs SION
No. in the the Export Quantity Description consumed
shipping goods of the inputs
Bill consumed in
the
manufacturi
ng of Export
goods
D. Job Work Details:[details in relation to import goods worked upon during job work ]

B/E No. & Custo Description Quantit Quantit Bond & BG details Value Addition in
Date ms y y percentage
Station Of goods Import consum
Code imported ed ed in
of export
Import goods

E. Exports under claim of drawback under section 74:

Item Bill of Sl. No. of Descripti Mark Whether Date of Duty paid at the
Sl.No. in Entry the goods on of s and imported payment/debit of time of
the No. in the Bill goods as Identi goods duty on importation importation
Shipping and of Entry per the ficati used(Y/N)
Bill date Bill of on
Entry numb
ers at
the
time
of
impor
t

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

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

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. ………… Documents Submitted

under Sec. 74/75 of Customs Act, 1962
and Customs, Central Excise Duties and
Service Tax Drawback Rules, 1995/ 1. Invoice [ ]
Customs and Central Excise Duties
Drawback Rules, 2017. I/We certify that 2. Packing List [ ]
the export goods are new/used for …….
I/We certify that I/We have compled 3. Export License [ ]
with the conditions laid down in the said 4.Indent [ ]
Rules and the conditions subject to which
Drawback Rates are applicable. 5.Acceptance of Contract [ ]

6. Letter of Credit [ ]

1. Name and Address of Bank 7.QC Certificate [ ]

8.Port Trust Document [ ]

2. Account No. 3. DBK Ledger No. 9.Any Other Document (specify) [ ]

Item Qty./Wt. Value Rate of Dbk Amount of Dbk Total

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

Total Amount in words: Rupees …………………

Signature of Exporter/CB

‘LET EXPORT’ ‘ALLOWED FOR SHIPMENT’

Signature of Officer of
Customs
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 of Shipment

Date Signature of Master of Signature of Officer of Customs

Vessel

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 & Customs Broker & License No.
Address

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 Value Currency of Exchange Rate U/S 14 of Total Value ( in

Invoice Nos. Invoice Customs Act Rupees)
& date
 Analysis of Export Value Currency Amount

INCOTERM

i. FOB
ii. Freight
iii. Insurance
Nature of
Payment iv. Commission
v. Discount
vi. 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 Quantity Quantity Unit Value Total value of Item
goods Code

Total - - -

Item Level Details for the Shipping Bill:

Sl. No. Ma No. Descri UQ Quantit U Total PMV Statistical Scheme Code
rks and ption C y nit Value (Where Code
& kind of of applicable)
No packag Goods V
s. es al
ue
Total - - - - - - -

Export duty related details, if any:

Sl. No. Cust Assessable Export Duty Cess Total Export Duty payment
oms Value under Duty & Cess particulars
Tari Sec. 14 of CA Amount (In
ff numbers &
Hea words)
d Rat Amount R Amount
e at
e

IGST Details:

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

Invoice Item CTH Goods Value of Whet Whethe Rate Rate Amount Amoun
Nos. & Sr. descripti Supply her r at at of IGST t of
Date No. on of IGST Compe which which Paid Compe
(Issued Goods Paid nsation IGST Comp nsation
under GST (Y/N) Cess Paid ensati Cess
Tax Paid on Paid
Invoice, (Y/N) Cess
Credit & Paid
Debit
Notes
Rules
2017)
Export Scheme/Job Work /Re-export Details:

A. EPCG Scheme [Scheme Code]:

Item Sl. No. in Whether IEC[GSTIN/ Authorization No. and Sl. No. of Export item as per
the shipping Bill Export is third UIN/PAN Date the Export Item list in the
party Export etc] of Authorization
manufacturer
in case of
‘third Party
Export’

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

Item Authori Description Expor Name and Quantity of the Whether SION
Sl. zation of the t Description of inputs imported or
No. in No. and Export Quant the inputs consumed indigenous
the Date goods and ity consumed in
shippi the Sl. No. the
ng in the manufacturin
Bill Authorizati g of Export
on goods and the
Sl. No. in the
Authorization

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

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

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

B/E No. & Custo Description Quantit Quantit Bond & BG details Value Addition in
Date ms y y percentage
Station Of goods Importe consum
Code imported d ed in
of export
Import goods

E. Exports under claim of drawback under section 74:

Item Bill of Sl. No. of Descripti Mark Whether Date of Duty paid at the
Sl.No. in Entry the goods on of s and imported payment/debit of time of importation
the No. in the goods as Identi goods duty on importation
Shipping and Bill of per the ficati used(Y/N)
Bill date Entry Bill of on
Entry numb
ers at
the
time
of
 impor
t

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

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

Container Container

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. Documents Submitted

………… under Sec. 74/75 of
Customs Act, 1962 and Customs,
Central Excise Duties and Service Tax 1. Invoice [ ]
Drawback Rules, 1995/ Customs and
Central Excise Duties Drawback 2. Packing List [ ]
Rules, 2017. I/We certify that the
export goods are new/used for ……. 3. Export License [ ]
I/We certify that I/We have compled 4.Indent [ ]
with the conditions laid down in the
said Rules and the conditions subject 5.Acceptance of Contract [ ]

6. Letter of Credit [ ]
to which Drawback Rates are 7.QC Certificate [ ]
applicable.
8.Port Trust Document [ ]

9.Any Other Document (specify) [ ]

1. Name and Address of Bank

2. Account No. 3. DBK Ledger No.

S.No. of Qty./Wt. Value Rate of Dbk Amount of Dbk Total

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

Total Amount in words: Rupees …………………

Signature of Exporter/CB

FOR DEPARTMENT OFFICER PRE-RECEIPT FORM

Verified that the amount of DBK as Calculation Received the sum of Rs.
claimed above is admissible subject Checked. …………………………………………...
to description found correct on the
basis of physical examination/test as drawback
etc.

Signature of A.O. & Stamp Comptist REVENUE

STAMP
 Signature of Exporter/CB

‘LET EXPORT’ ‘ALLOWED FOR SHIPMENT’

Signature of Officer of Customs 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 & Customs Broker & License No.
Address
 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 Value Currency of Exchange Rate U/S 14 of Total Value ( in

Invoice Nos. Invoice Customs Act Rupees)
& date

Analysis of Export Value Currency Amount

INCOTERM

i. FOB
ii. Freight
iii. Insurance
Nature of
Payment iv. Commission
v. Discount
vi. 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 Quantity Quantity Unit Value Total value of Item
goods Code

Total - - -

Item Level Details for the Shipping Bill:

Sl. No. M No. Descri UQ Quantit U Total PMV Statistical Scheme Code
ar and ption C y n Value (Where Code
ks kind of of it applicable)
& packag Goods
N es V
os. al
u
e

Total - - - - - -
-

Export duty related details, if any:

Sl. No. Cu Assessable Export Duty Cess Total Export Duty payment
sto Value under Duty & Cess particulars
ms Sec. 14 of CA Amount (In
Tar numbers &
iff words)
 He Ra Amount R Amount
ad te a
t
e

IGST Details:

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

Invoice Item CTH Goods Value Whet Whethe Rate Rate Amount Amount
Nos. & Sr. descrip of her r at at of IGST of
Date No. tion Supply IGST Compe which which Paid Compens
of
(Issued Paid nsation IGST Comp ation
Goods
under (Y/N) Cess Paid ensati Cess Paid
GST Tax Paid on
Invoice, (Y/N) Cess
Credit & Paid
Debit
Notes
Rules
2017)

Export Scheme/Job Work /Re-export Details:

A. EPCG Scheme [Scheme Code]:

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

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

Item Author Description Expo Name and Quantity of the Whether SION
Sl. ization of the rt Description inputs imported or
No. in No. Export Quan of the inputs consumed indigenous
the and goods and tity consumed in
shippi Date the Sl. No. the
ng in the manufacturin
Bill Authorizati g of Export
on goods and
the Sl. No. in
the
Authorizatio
n

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

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

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

B/E No. & Custo Description Quanti Quantit Bond & BG details Value Addition in
Date ms ty y percentage
Statio Of goods Import consu
n imported ed med in
Code export
of goods
Import

E. Exports under claim of drawback under section 74:

Item Bill of Sl. No. of Descript Mar Whether Date of Duty paid at the time
Sl.No. in Entry the goods ion of ks imported payment/debit of of importation
the No. in the goods as and goods duty on importation
Shipping and Bill of per the Ident used(Y/N)
Bill date Entry Bill of ificat
Entry ion
num
bers
at
the
time
of
impo
rt
Container Details:[If export cargo is factory stuffed cargo]

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

Container Container

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 & Customs Broker & License No.
Address

Consignee (if
different from
Buyer)

Lorry No./Goods Train & Originating From

Wagon No.
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 Value Currency of Exchange Rate U/S 14 of Total Value

Invoice Nos. & Invoice Customs Act ( in Rupees)
date

Analysis of Export Value Currency Amount

INCOTERM

vii. FOB
viii. Freight
Nature of ix. Insurance
Payment 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 Quantity Quantity Unit Value Total value of Item
goods Code

Total - - -

Item Level Details for the Shipping Bill:

Sl. No. Mar No. Descri UQC Qu Unit Total PMV Statistica Scheme
ks and ption ant Value (Where l Code Code
& kind of ity Value applicable)
Nos. of Goods
packag
es

Total - - - - - - -
Export duty related details, if any:

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

IGST Details:

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

Invoice Nos. Item CTH Goods Value Whet Whethe Rate at Rate Amo Amoun
& Date Sr. descrip of her r which at unt t of
(Issued No. tion Supply IGST Compe IGST which of Compe
under GST of
Paid nsation Paid Comp IGS nsation
Tax Invoice, Goods
(Y/N) Cess ensati T Cess
Credit & Paid on Paid Paid
Debit Notes (Y/N) Cess
Rules 2017) Paid

Export Scheme/Job Work/Re-export Details:

A. EPCG Scheme [Scheme Code]:

Item Sl. No. in Whether Export IEC[GSTIN/U Authorization No. Sl. No. of Export item as
the shipping Bill is third party IN/PAN etc] and Date per the Export Item list in
Export of the Authorization
manufacturer
in case of
‘third Party
Export’

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

Item Author Description of Exp Name and Quantity of Whether SION

Sl. ization the Export ort Description of the the inputs imported or
No. in No. goods and the Qua inputs consumed consumed indigenous
the and Sl. No. in the ntity in the
shippi Date Authorization manufacturing of
ng Export goods
Bill and the Sl. No. in
the Authorization

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

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

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

E. Exports under claim of drawback under section 74:

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

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

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

Container

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 & Customs Broker & License No.
Address

Consignee (if different

from Buyer)
Lorry No./Goods Train Originating From
& Wagon No.
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 Value Currency of Invoice Exchange Rate U/S 14 of Total Value ( in
Invoice Nos. Customs Act Rupees)
& date

Analysis of Export Value Currency Amount

INCOTERM

i. FOB
ii. Freight
iii. Insurance
Nature of
Payment iv. Commission
v. Discount
vi. 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 Quantity Quantity Unit Value Total value of Item
of goods Code

Total - - -

Item Level Details for the Shipping Bill:

Sl. No. M No. Descri UQC Qua Unit Total PMV Statistical Scheme Code
ar and ption ntit Value (Where Code
ks kind of y Value applicable)
& of Goods
N packag
os es
.

Total - - - - - -
-

Export duty related details, if any:

Sl. No. Cu Assessable Export Duty Cess Total Export Duty payment
sto Value under Duty & Cess particulars
ms Sec. 14 of CA Amount (In
Tar numbers &
iff words)
He Rat Amou Rate Amount
ad e nt
IGST Details:

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

Invoice Item CTH Goods Value Whether Whethe Rate Rate at Amount Amoun
Nos. & Sr. descript of IGST r at which of IGST t of
Date No. ion Supply Paid Compen which Compe Paid Compe
of
(Issued (Y/N) sation IGST nsation nsation
Goods
under Cess Paid Cess Cess
GST Tax Paid Paid Paid
Invoice, (Y/N)
Credit &
Debit
Notes
Rules
2017)

Export Scheme/Job Work/Re-export Details:

A. EPCG Scheme [Scheme Code]:

Item Sl. No. in Whether Export IEC[GSTIN/ Authorization No. and Sl. No. of Export item as per
the shipping is third party UIN/PAN etc] Date the Export Item list in the
Bill Export of Authorization
manufacturer
in case of
 ‘third Party
Export’

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

Item Auth Description of Expo Name and Quantity of Whether SION

Sl. oriza the Export rt Description of the the inputs imported or
No. in tion goods and the Qua inputs consumed in consumed indigenous
the No. Sl. No. in the ntity the manufacturing
shippi and Authorization of Export goods
ng Date and the Sl. No. in
Bill the Authorization

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

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

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

B/E No. & Custo Description Quantity Quantity Bond & BG details Value Addition in
Date ms Imported consumed percentage
Statio Of goods in export
n imported goods
Code
 of
Import

E. Exports under claim of drawback under section 74:

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

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

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

Container

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. ………… Documents Submitted

under Sec. 74/75 of Customs Act, 1962
and Customs, Central Excise Duties and
Service Tax Drawback Rules, 1995/ 1. Invoice [ ]
Customs and Central Excise Duties
Drawback Rules, 2017. I/We certify that 2. Packing List [ ]
the export goods are new/used for …….
I/We certify that I/We have compled 3. Export License [ ]
with the conditions laid down in the said 4.Indent [ ]
Rules and the conditions subject to which
Drawback Rates are applicable. 5.Acceptance of Contract [ ]

6. Letter of Credit [ ]

1. Name and Address of Bank 7.QC Certificate [ ]

8.Any Other Document (specify) [ ]

2. Account No. 3. DBK Ledger No.

Item S.No. of Qty./Wt. Value Rate of Dbk Amount of Dbk Total

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

Total Amount in words: Rupees …………………

Signature of Exporter/CB

‘LET EXPORT’ ‘ALLOWED FOR DESPATCH’

Signature of Officer of
Customs
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 of Shipment

Date For Carrier 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 & Customs Broker & License No.
Address

Consignee (if
different from Buyer)

Lorry No./Goods Train Originating From

& Wagon No.
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 Value Currency of Invoice Exchange Rate U/S 14 of Total Value ( in
Invoice Nos. Customs Act Rupees)
& date
 Analysis of Export Value Currency Amount

INCOTERM

i. FOB
ii. Freight
iii. Insurance
Nature of
Payment iv. Commission
v. Discount
vi. 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 Quantity Quantity Unit Value Total value of Item
of goods Code

Total - - -

Item Level Details for the Shipping Bill:

Sl. No. Ma No. Descri UQC Qu Unit Total PMV Statistical Scheme Code
rks and ption ant Value (Where Code
& kind of ity Valu applicable)
No of Goods e
s.
 packa
ges

Total - - - - - - -

Export duty related details, if any:

Sl. No. Cust Assessable Export Cess Total Export Duty payment
oms Value under Duty Duty & Cess particulars
Tari Sec. 14 of CA Ra Amou Rate Amount Amount (In
ff te nt numbers &
Hea words)
d

IGST Details:

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

Invoice Item CTH Goods Value Whether Whethe Rate Rate Amount Amoun
Nos. & Sr. descrip of IGST r at at of IGST t of
Date No. tion Supply Paid Compen which which Paid Compe
(Issued of (Y/N) IGST
sation Comp nsation
Goods
under GST Cess Paid ensati Cess
Tax Paid on Paid
Invoice, (Y/N) Cess
Credit & Paid
Debit
Notes
Rules
2017)

Export Scheme/Job Work/Re-export Details:

A. EPCG Scheme [Scheme Code]:

Item Sl. No. in Whether IEC[GSTIN/ Authorization No. and Sl. No. of Export item as per
the shipping Export is third UIN/PAN Date the Export Item list in the
Bill party Export etc] of Authorization
manufacturer
in case of
‘third Party
Export’

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

Item Autho Description Exp Name and Quantity of Whether SION

Sl. rizatio of the Export ort Description of the the inputs imported or
No. in n No. goods and Qua inputs consumed in consumed indigenous
the and the Sl. No. in ntity the manufacturing
shippi Date the of Export goods
ng Authorizatio and the Sl. No. in
Bill n the Authorization

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

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

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

B/E No. & Custo Description Quantity Quantity Bond & BG details Value Addition in
Date ms Imported consumed percentage
Statio Of goods in export
n imported goods
Code
of
Import

E. Exports under claim of drawback under section 74:

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

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

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

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. ………… Documents Submitted

under Sec. 74/75 of Customs Act, 1962
and Customs, Central Excise Duties and
Service Tax Drawback Rules, 1995/ 1. Invoice [ ]
Customs and Central Excise Duties
Drawback Rules, 2017. I/We certify that 2. Packing List [ ]
the export goods are new/used for …….
I/We certify that I/We have compled 3. Export License [ ]
with the conditions laid down in the said 4.Indent [ ]
Rules and the conditions subject to
which Drawback Rates are applicable. 5.Acceptance of Contract [ ]

6. Letter of Credit [ ]

1. Name and Address of Bank 7.QC Certificate [ ]

8.Any Other Document (specify) [ ]

2. Account No. 3. DBK Ledger No.

Qty./Wt. Value on Rate of Dbk Amount of Dbk Total

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

Total Amount in words: Rupees …………………

Signature of Exporter/CB

FOR DEPARTMENT OFFICER PRE-RECEIPT FORM

Verified that the amount of DBK as Calculation Received the sum of Rs.
claimed above is admissible subject to Checked. …………………………………………...
description found correct on the basis
of physical examination/test etc. as drawback

Signature of A.O. & Stamp REVENUE

STAMP

Comptist Signature of Exporter/CB

‘LET EXPORT’ ‘ALLOWED FOR DESPATCH’

Signature of Officer of Customs 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 & Customs Broker & License No.
Address

Consignee (if
different from
Buyer)

Lorry No./Goods Train Originating From

& Wagon No.
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 Value Currency of Exchange Rate U/S 14 of Total Value
Invoice Nos. Invoice Customs Act ( in Rupees)
& date

Analysis of Export Value Currency Amount

INCOTERM

vii. FOB
viii. Freight
ix. Insurance
Nature of
Payment 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 Quantity Quantity Unit Value Total value of Item
of goods Code

Total - - -

Item Level Details for the Shipping Bill:

Sl. No. Ma No. Descri UQC Qua Unit Total PMV Statistical Scheme
rks and ption ntit Value (Where Code Code
& kind of y Value applicable)
No of Goods
s. packag
es

Total - - - - - - -

Export duty related details, if any:

Sl. No. Cust Assessable Export Duty Cess Total Export Duty payment
oms Value under Duty & Cess particulars
Tari Sec. 14 of CA Amount (In
ff numbers &
Hea words)
d Ra Amou Rate Amou
te nt nt

IGST Details:

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

Invoice Item CTH Goods Value Whether Whether Rate Rate Amount Amoun
Nos. & Sr. descript of IGST Compens at at of IGST t of
Date No. ion Supply Paid ation which which Paid Compe
(Issued of (Y/N) IGST
Cess Paid Comp nsation
Goods
under GST (Y/N) Paid ensati Cess
Tax on Paid
Invoice, Cess
Credit & Paid
Debit
Notes
Rules
2017)

Export Scheme/Job Work/Re-export Details:

A. EPCG Scheme [Scheme Code]:

Item Sl. No. in Whether Export IEC[GSTIN/ Authorization No. Sl. No. of Export item as
the shipping is third party UIN/PAN etc] and Date per the Export Item list in
Bill Export of the Authorization
manufacturer
in case of
‘third Party
Export’

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

Item Autho Description of Exp Name and Quantity of Whether SION

Sl. rizatio the Export ort Description of the inputs imported or
No. in n No. goods and the Qua the inputs consumed indigenous
the and Sl. No. in the ntity consumed in the
shippi Date Authorization manufacturing
ng of Export goods
Bill and the Sl. No.
in the
Authorization
C. Export of Goods in anticipation of issue of an Advance Authorisation:

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

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

B/E No. & Custom Description Quantity Quanti Bond & BG details Value Addition in
Date s Imported ty percentage
Station Of goods consu
Code imported med in
of export
Import goods

E. Exports under claim of drawback under section 74:

Item Bill Sl. No. of Descrip Marks Whether Date of Duty paid at the time of
Sl.No. in of the goods tion of and imported payment/debit importation
the Entry in the Bill goods Identifica goods of duty on
Shipping No. of Entry as per tion used(Y/N) importation
Bill and the Bill numbers
date of Entry at the
time of
import
Container Details:[If export cargo is factory stuffed cargo]

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

Container

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………………………………………………………
………………………………………………………………….………………………………….Despatche
d 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.