Shipping Bill Electronic explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
The Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019 are the export-side counterpart of the import regulations. They say who enters the export declaration, when a shipping bill is deemed filed and self-assessed, how the order permitting clearance is conveyed, how long the papers are kept and what penalty applies. There are eight regulations.
This article reads them as amended up to the CBIC text updated 25 April 2019 (no amending notification was found up to 3 October 2026). Later notifications should be checked, as this is the text as published.
The regulations apply to export from all customs stations where the Indian Customs Electronic Data Interchange System (ICES) is in operation. An authorised person, the exporter or a licensed customs broker acting for the exporter, enters the declaration on ICEGATE with a digital signature. The shipping bill is deemed filed and self-assessed when a shipping bill number is generated. Papers are kept for five years, and a contravention carries a penalty which may extend to fifty thousand rupees.
Application and commencement (regulation 1)
Regulation 1 gives the short title, applies the regulations to export of goods from all customs stations where ICES is in operation, and brings them into force on the date of publication in the Official Gazette. The structure mirrors the import regulations, so a team that handles both will find the same steps in the same order. Our article on the import-side regulations sets out the parallel text.
Definitions (regulation 2)
| Term | Meaning in the regulations |
|---|---|
| Authorised person | An exporter, or a person authorised by the exporter, who holds a valid licence under the Customs Brokers Licensing Regulations, 2018, including an employee of the customs broker who has been issued a photo identity card in Form G under those regulations |
| Electronic integrated declaration | The particulars relating to the export goods entered in ICES |
| ICEGATE | The customs automated system of the Central Board of Indirect Taxes and Customs |
| Service centre | The place specified by the Principal Commissioner or Commissioner of Customs where data entry of the declaration is carried out |
| Shipping bill | The electronic integrated declaration accepted and assigned a unique number by ICES, including its electronic records or print-outs |
| Supporting documents | Documents, in electronic form or otherwise, relevant to the clearance of export goods under sections 17 and 50 of the Act |
Unlike the import text, this definition of "authorised person" refers directly to the 2018 licensing regulations. Words not defined here carry their Customs Act meaning, and "electronic records" takes its meaning from the Information Technology Act, 2000. The licensing rules are explained in our Customs Brokers Licensing Regulations series.
Who enters the declaration (regulation 3)
The authorised person either enters the declaration and uploads the supporting documents on ICEGATE by affixing a digital signature, or gets the declaration made on ICEGATE, with the supporting documents, through the service centre. "Digital signature" has the meaning in the Information Technology Act, 2000.
An exporter who has not set up the digital signature and ICEGATE access cannot do the first; the second needs a service centre specified by the Commissioner. Our ICEGATE registration service covers the access side.
Deemed filing and self-assessment (regulation 4)
The shipping bill is deemed to have been filed and self-assessment completed when, after entry of the declaration on ICEGATE, or by data entry through the service centre, ICES generates a shipping bill number for that declaration. Unlike the import regulations, there is no filing deadline in this set and no late-presentation charge: the regulation only fixes the moment of deemed filing. The section behind the declaration is section 50 of the Customs Act.
Order permitting clearance (regulation 5)
After the assessment is completed, payment of duty or cess (if any) is made and the export goods are examined (if required), an order permitting clearance under section 51(1) or section 69 is made. The order may be recorded on ICEGATE and conveyed electronically to the authorised person, the custodian and any person the authorised person designates. In trade language this is the let export order. Section 51 is explained in our article on clearance for exportation; section 69 covers export of goods from a warehouse.
Example: Brahmaputra Handicrafts LLP files a shipping bill through its customs broker. Once ICES generates the shipping bill number, the bill is deemed filed and self-assessed. Duty or cess, if any, is paid, the goods are examined if the officer requires it, and the clearance order is then recorded on ICEGATE and sent to the broker, the custodian and the shipping agent the LLP designated.
Retention of the assessed copy and documents (regulation 6)
The authorised person retains, for five years from the date of presentation of the shipping bill, the assessed copy (digital or otherwise) and all supporting documents in original that were used or relied upon in submitting the declaration. They must be produced before Customs authorities in connection with any action or proceedings under the Act or under any other law for the time being in force.
The period begins at presentation, not at shipment or realisation of export proceeds. Exporters who also claim refunds or schemes linked to the export should keep the file for the whole period regardless of when the proceeds arrive; our article on the export general manifest and proof of export explains why the documents matter later.
Authenticated copy (regulation 7)
An authenticated copy of the shipping bill may be generated at the request of the authorised person if he needs it to comply with any law in force. The regulation does not list the occasions.
Penalty (regulation 8)
An authorised person who contravenes or fails to comply with any provision of these regulations is liable to a penalty which may extend to fifty thousand rupees.
How this set differs from the import regulations
| Point | Shipping bill regulations, 2019 | Bill of entry regulations, 2018 |
|---|---|---|
| Filing deadline | None stated | End of the day after arrival, excluding holidays |
| Late charges | None stated | Printed daily charges with a cap |
| Retention | Five years from presentation | Five years from presentation |
| Penalty | Up to fifty thousand rupees | Up to fifty thousand rupees |
For the postal and courier routes, other regulations apply; see our article on courier export clearance.
Need help with export declarations?
If your exports are growing and you want the ICEGATE access, digital signature set-up and broker authorisations organised before the next shipment, our ICEGATE registration team can help.
Key takeaways
- The regulations apply at every ICES customs station for exports.
- The exporter or a licensed customs broker (or the broker's Form G employee) is the authorised person.
- A shipping bill is deemed filed and self-assessed when a shipping bill number is generated.
- The clearance order under section 51(1) or section 69 is conveyed electronically.
- Keep the assessed copy and original supporting documents for five years from presentation.
- The penalty for contravention may extend to fifty thousand rupees.
Read next
- Regulations 1-8 of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018
- Export Entry (Post export conversion) Regulations, 2025
- Shipping bill: export documentation and process
- Customs clearance process for exports
Disclaimer: Based on the customs regulations named above as published on the CBIC Tax Information Portal or in the Gazette and, for sets amended since 2023, the amending notifications (read through a TaxClue consolidated reading text; no official consolidated text exists), as consulted on 3 October 2026. Later notifications, fees and the Customs Act, 1962 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.