Articles 14 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.
Seven Articles of Schedule I deal with goods in transit and ships: the bill of lading (Article 14), the charter-party (Article 20), the delivery order (Article 28), the shipping order (Article 60), the warrant for goods (Article 65), the note of protest by the master of a ship (Article 44) and the protest by the master of a ship (Article 51). Only the bill of lading is a Union instrument named in section 9(2)(a). The copy prints no duty at all for Article 28, and prints the duty of Article 65 above the Article.
The central Schedule prints one rupee for a bill of lading (each part of a set must bear the proper stamp), one rupee for a charter-party, one anna for a shipping order, four annas for a warrant for goods, eight annas for a note of protest by the master of a ship and one rupee for a protest by the master. It prints no duty for a delivery order. For the bill of lading, which is a Union instrument, the rate is the one the central Schedule prints; any reduction or remission under section 9 and later amendments should be checked. For the other Articles the amounts are the central text's, and the duty actually payable is fixed by the State where the instrument is executed.
This article is based on the consolidated text of the Act consulted (latest amendment shown: Act 13 of 2021). Later amendments should be checked. Stamp duty on most instruments is fixed by the law and schedule of the State where the instrument is executed, so check that State's schedule; this article explains the central Act only. Section 2(4) defines "bill of lading"; see our article on the definitions of bill of exchange, promissory note, cheque and policy of insurance, which also covers clause (4).
A note on the printing of Articles 28 and 65
The copy prints no duty against Article 28 (delivery order). It does not print the duty of Article 65 beside the Article either: "Four annas." appears above the Article, near the end of Article 64, and is the duty of Article 65 (warrant for goods). The official text should be checked. We supply no duty for Article 28.
The Articles in a table
| Article | Description of instrument as printed | Proper stamp-duty as the central Schedule prints it | Exemptions as printed |
|---|---|---|---|
| 14 | Bill of lading (including a through bill of lading) | One rupee, with an N.B. | (a) and (b), below |
| 20 | Charter-party: any instrument (except agreement for the hire of a tug-steamer) whereby a vessel or some specified principal part thereof is let for the specified purposes of the charterer, whether it includes a penalty clause or not | One rupee | None printed |
| 28 | Delivery order in respect of goods (excluding delivery order in respect of settlement of transactions in securities in stock exchange): any instrument entitling any person therein named, or his assigns, or the holder, to the delivery of any goods lying in any dock or port, or in any warehouse in which goods are stored or deposited on rent or hire, or upon any wharf, signed by or on behalf of the owner of the goods, upon the sale or transfer of the property therein, when such goods exceed in value twenty rupees | None printed in the copy | None printed |
| 60 | Shipping order for or relating to the conveyance of goods on board of any vessel | One anna | None printed |
| 65 | Warrant for goods: any instrument evidencing the title of any person therein named, or his assigns, or the holder, to the property in any goods lying in or upon any dock, warehouse or wharf, signed or certified by or on behalf of the person in whose custody the goods may be | Four annas (printed above the Article) | None printed |
| 44 | Note of protest by the master of a ship | Eight annas | None printed |
| 51 | Protest by the master of a ship | One rupee | None printed |
If you ship, store or finance goods and want the paper that goes with them reviewed, our contract review and vetting service can help.
Article 14: bill of lading
The footnote shows Articles 13 and 14 as substituted by notification S.O. 130(E) dated 28-1-2004. The N.B. says: "If a bill of lading is drawn in parts, the proper stamp therefore must be borne by each one of the set." (The copy prints "therefore" where "therefor" is meant; it is quoted as printed.) So a set of bills of lading carries the stamp on each part, and section 67 of the Act, which punishes only the bill of exchange and the marine policy drawn in sets, is not the section for bills of lading; see our article on sections 66 to 68.
Exemptions.
- (a) A bill of lading when the goods described are received at a place within the limits of any port as defined under the Indian Ports Act, 1889 (10 of 1889), and are to be delivered at another place within the limits of the same port.
- (b) A bill of lading when executed out of India and relating to property to be delivered in India.
The Indian Ports Act, 1889 is quoted as printed; the reader should check the current law for the corresponding provision.
Article 20: charter-party
Article 20 charges a charter-party "whether it includes a penalty clause or not", with the exception of an agreement for the hire of a tug-steamer. The copy prints a row of asterisks after Article 20, where Article 21 would stand; Article 21 is omitted, and the footnote credits Act 5 of 1927, s. 5. We say nothing about what it provided.
Article 28: delivery order
The copy prints the Article's description in full but prints no duty, and the copy gives no other figure for it. Anyone relying on Article 28 should read the official text. The words "(excluding delivery order in respect of settlement of transactions in securities in stock exchange)" were inserted by Act 7 of 2019, s. 21, with effect from 1-7-2020 (earlier notified with effect from 9-1-2020 followed by 1-4-2020). Article 62 exempts a transfer by endorsement of a delivery order; see our article on Articles 19, 36, 59, 62 and 52.
Articles 60 and 65: shipping order and warrant for goods
A shipping order, "for or relating to the conveyance of goods on board of any vessel", is charged one anna. A warrant for goods is charged four annas as rebuilt from the position of the figure above the Article. The warrant is an instrument of title to goods lying in a dock, warehouse or wharf, signed or certified by the person in whose custody the goods are. A transfer by endorsement of a warrant for goods is among the exemptions to Article 62.
Articles 44 and 51: protests by the master of a ship
Article 44 charges a note of protest by the master of a ship at eight annas, and Article 51 charges the protest itself at one rupee. Article 51 describes it as "any declaration of the particulars of her voyage drawn up by him with a view to the adjustment of losses or the calculation of averages, and every declaration in writing made by him against the charterers or the consignees for not loading or unloading the ship, when such declaration is attested or certified by a Notary Public or other person lawfully acting as such". The two Articles cross-refer ("See also Note of protest by the master of a ship (No. 44)"). They are different from Article 50, the protest of a bill or note by a notary, which is in our article on Articles 13, 49, 37 and 50.
An example using the Schedule's mechanics
Sagar Exports ships goods under a bill of lading issued in a set of three originals. The N.B. to Article 14 says the proper stamp must be borne by each one of the set, so each of the three parts carries the stamp. At the central Schedule's rate of one rupee, that is one rupee on each part. Because a bill of lading is a Union instrument under section 9(2)(a), that is the rate under the central Schedule, and any reduction or remission under section 9 and later amendments should be checked. If the goods are received and delivered within the limits of the same port, exemption (a) applies on its words. If the bill of lading is executed outside India for goods to be delivered in India, exemption (b) applies. A charter-party for the vessel is a separate instrument under Article 20.
Need help with shipping and trade documents?
If you ship or finance goods and want the bills of lading, charter-parties and warrants reviewed for stamping before they go out, our team can help under our contract review and vetting service. We read the instrument and identify the Article before anything is signed.
Key takeaways
- Article 14 prints one rupee for a bill of lading and requires the stamp on each part of a set; two exemptions are printed.
- The bill of lading is a Union instrument under section 9(2)(a); the rate is the central Schedule's, subject to any reduction under section 9.
- Article 20 prints one rupee for a charter-party; Article 60 prints one anna for a shipping order; Article 65 prints four annas for a warrant for goods.
- The copy prints no duty for the delivery order (Article 28) and prints the duty of Article 65 above the Article.
- Articles 44 and 51 charge protests by the master of a ship at eight annas and one rupee.
Read next
- Articles 13, 49, 37 and 50 of Schedule I: bill of exchange, promissory note, letter of credit and protest
- Articles 19, 36, 59, 62 and 52 of Schedule I: share certificate, letter of allotment, share warrant, transfer and proxy
- Article 53 of Schedule I: receipt and its exemptions
- Bill of exchange in export trade
Disclaimer: Based on the consolidated text of the Indian Stamp Act, 1899 published by the Department of Revenue, whose latest amendment shown is Act 13 of 2021, as consulted on 2 October 2026. Only the central text is covered: stamp duty on most instruments is fixed by the law and schedule of the State where the instrument is executed, and State amendments, rules, notifications and later amendments should be checked. This article is general information, not legal advice; check the official text before acting.