Section 50 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.
Section 50 requires an exporter to make entry of the goods by presenting a shipping bill (for goods leaving by vessel or aircraft) or a bill of export (for goods leaving by land) electronically on the customs automated system. The exporter must declare the contents to be true and ensure their accuracy, the validity of supporting documents and compliance with restrictions.
This article follows the Customs Act, 1962 as per the text on the CBIC portal updated to 30 March 2022. Later Finance Acts must be checked for changes to this section before you act on it.
The exporter of any goods makes entry by presenting a shipping bill (vessel or aircraft) or a bill of export (land) to the proper officer, electronically on the customs automated system, in the prescribed form and manner. The Commissioner may allow another manner where electronic filing is not feasible. The exporter makes and subscribes to a declaration as to the truth of the contents and must ensure accuracy, completeness, authenticity of documents and compliance with restrictions or prohibitions.
Sub-section (1): making entry
The exporter of any goods shall make entry by presenting electronically on the customs automated system to the proper officer:
| Mode of export | Document |
|---|---|
| Goods to be exported in a vessel or aircraft | A shipping bill |
| Goods to be exported by land | A bill of export |
The form and manner are "as may be prescribed". The footnotes show that the word "electronically" was inserted w.e.f. 8-4-2011 by section 45(a)(i) of the Finance Act, 2011, that "on the customs automated system" was inserted w.e.f. 29-3-2018 by section 78 of the Finance Act, 2018 (13 of 2018), and that "in such form and manner as may be prescribed" was substituted w.e.f. 29-3-2018 for "in the prescribed form".
The proviso: another manner
The Principal Commissioner of Customs or Commissioner of Customs may, in cases where it is not feasible to make entry by presenting electronically on the customs automated system, allow an entry to be presented in any other manner. As with the import side in section 46, this is a discretion of the Commissioner. See our article on section 46 for the matching import provision.
Sub-section (2): the declaration
The exporter of any goods, while presenting a shipping bill or bill of export, shall make and subscribe to a declaration as to the truth of its contents. The words "at the foot thereof" were omitted w.e.f. 8-4-2011 by section 45(b) of the Finance Act, 2011. The declaration therefore no longer needs to sit at the foot of a paper document.
Sub-section (3): the exporter's assurance
The exporter who presents a shipping bill or bill of export shall ensure:
- the accuracy and completeness of the information given in it;
- the authenticity and validity of any document supporting it; and
- compliance with the restriction or prohibition, if any, relating to the goods under the Act or under any other law for the time being in force.
This sub-section was inserted w.e.f. 29-3-2018 by section 78 of the Finance Act, 2018. It mirrors section 46(4A) for importers.
What this means for exporters
- You are responsible for the content. The duty is on the exporter, not only on the agent who files for you.
- Supporting papers count. Invoices, packing lists, licences or certificates that support the bill must be authentic and valid.
- Restrictions under other laws count. The text covers any other law for the time being in force, so a restriction under another law is within the sub-section if it relates to the goods.
- The Act prints no penalty here. Consequences for wrong declarations are found elsewhere in the Act, and our post on penalties under sections 112 to 117 gives the general picture.
Section 50 compared with section 46
| Point | Section 46 (import) | Section 50 (export) |
|---|---|---|
| Who | The importer | The exporter |
| Document | Bill of entry for home consumption or warehousing | Shipping bill (vessel or aircraft) or bill of export (land) |
| Mode | Electronically on the customs automated system | Electronically on the customs automated system |
| Alternative manner | Commissioner may allow | Commissioner may allow |
| Declaration | Truth of the contents; invoice, if any, and prescribed documents | Truth of the contents |
| Assurance | Sub-section (4A) | Sub-section (3) |
Section 46 also fixes timing before arrival and charges for late presentation. Section 50 prints no timing rule and no charge for late presentation.
The regulations
The copy consulted of the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019 is dated 25 April 2019 (file date). Its table of contents lists regulations headed "Authorised person to enter, etc. electronic integrated declaration" and "Shipping bill when deemed to be filed and self assessment completed". This article does not go through them; the Act leaves the form and manner to what is prescribed.
How section 50 fits with the sections around it
Before loading, section 40 requires a shipping bill or bill of export "duly passed by the proper officer" to be handed to the person in charge of the conveyance. Our article on sections 39 to 41A covers that. After entry, section 51 deals with the order permitting clearance and loading; see our article on section 51. If you or your agent need access to file, our ICEGATE registration service can help.
A worked example
Silk Route Handicrafts exports carved furniture by sea. Its customs broker presents the shipping bill electronically on the customs automated system in the prescribed form and manner. The exporter makes and subscribes to a declaration as to the truth of the contents. Under sub-section (3), the exporter must ensure that the description and values are accurate and complete, that the invoice and any certificates are authentic and valid, and that the goods comply with any restriction or prohibition under the Act or another law. A different exporter, Border Textiles, sends goods by road to a neighbouring country. For goods exported by land, the document is a bill of export, not a shipping bill. If the system is unavailable and electronic filing is not feasible, the Commissioner may allow entry in another manner.
Practical points
- Choose the right document. A shipping bill is for vessels and aircraft, and a bill of export is for land.
- Check the data before filing. The exporter must ensure accuracy and completeness.
- Keep supporting documents genuine and current. Validity and authenticity are both required.
- Check restrictions in advance. Compliance with other laws is part of sub-section (3).
- Ask the Commissioner only if electronic filing is truly not feasible. The proviso applies in that case alone.
Need help with export filing access?
Exporters present shipping bills on the customs automated system. If you or your agent need access, our ICEGATE registration service can help you set it up.
Key takeaways
- Exporters make entry by a shipping bill (vessel or aircraft) or a bill of export (land), presented electronically on the customs automated system.
- The Commissioner may allow another manner where electronic filing is not feasible.
- The exporter makes and subscribes to a declaration as to the truth of the contents.
- The exporter must ensure accuracy, completeness, authenticity and validity of documents, and compliance with restrictions.
- The form and manner are as may be prescribed.
Read next
- Section 51: clearance of goods for exportation
- Sections 39 to 41A: entry outwards and departure manifest
- Section 46: bill of entry and entry of goods on importation
- Shipping bill: export documentation and process
Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.