Shipping Bill 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.
Four short regulations prescribe export-side forms: the Shipping Bill and Bill of Export (Forms) Regulations, 2017, the Shipping Bill for Aircraft Spares Ex-bond Regulations, 1975, the Bill of Coastal Goods (Form) Regulations, 1976 and the Boat Notes Regulations, 1976. They say which form is used for which export or movement and, for boat notes, who issues them. The forms themselves are not reproduced here.
A shipping bill is in Form SB I or SB II and a bill of export in Form SB III or SB IV, to the printed specifications of the 2017 Regulations, which superseded the 1991 Form Regulations. Aircraft stores deposited in a warehouse under section 85 are re-exported on a special ex-bond shipping bill. The consignor of coastal goods presents the bill of coastal goods under section 92(1). Boat notes are issued by the proper officer, or by an exporter authorised by the Commissioner, in Form I for export cargo, Form II for import cargo and Form III for transhipment, reshipment or same bottom cargo.
Position of the text: as amended up to the CBIC texts as published: Notification No. 60/2017-Customs (N.T.) dated 29 June 2017 for the 2017 Regulations, Notification No. 41-Cus. dated 24 May 1975 for the aircraft spares regulations, and the 1976 notifications (as amended on 22 October 1977) for coastal goods and boat notes; no amendment found up to 3 October 2026. Later notifications should be checked.
The electronic shipping bill is in our article on the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019, and the import counterpart forms are in our article on the Bill of Entry (Forms) Regulations, 1976 and four others. The Act's provisions are in section 50, sections 85 to 90, sections 91 to 95 and sections 31 to 34. Exporters setting up for the first time can use our IEC registration service.
The four regulations in turn
Shipping Bill and Bill of Export (Forms) Regulations, 2017
Made by Notification No. 60/2017-Customs (N.T.) dated 29 June 2017 under section 157 read with sections 50 and 60, in supersession of the Shipping Bill and Bill of Export (Form) Regulations, 1991 except as respects things done or omitted to be done before the supersession. They came into force on publication in the Official Gazette.
| Regulation | Provision |
|---|---|
| 2 | A shipping bill presented by an exporter of goods is in Form SB I or Form SB II, as the case may be |
| 3 | A bill of export presented by an exporter of goods is in Form SB III or Form SB IV, as the case may be |
| 4 | The forms follow the printed specifications below |
Regulation 4 specifications.
- Printed on foolscap paper measuring 34.5 cms by 21.5 cms with margins of top 1.5 cms, bottom 1.5 cms, left 1.8 cms and right 0.5 cms; the layout and box sizes follow the forms.
- Paper of grammage 70 to 85 grams per square metre, stable in conditions of 50 to 60 per cent relative humidity.
- Captions inside the boxes printed in 6 pt. monosans-serif, as near as possible to the top left of the boxes.
- The forms are filled in by typewriter or computer only.
The electronic declaration regime has since become the usual route for shipping bills (see our article on the 2019 regulations), but these form regulations remain the prescribed paper forms and specifications.
Shipping Bill for Aircraft Spares Ex-bond Regulations, 1975
Made by Notification No. 41-Cus. dated 24 May 1975 under section 157, in force on publication. Regulation 2: for aircraft stores imported and deposited in a warehouse in terms of section 85 of the Act, shipping bills for their re-export are presented in the form set out in the Schedule.
The Schedule is a one-page form. Its headings include the export manifest, rotation and aircraft registration details, the port of export, the exporter's name and address and the date of presentation; columns for the bond number and date, the warehouse from which the goods are to be removed, the bill of entry number and date and the name and address of the importer; the description of the goods with the airline's part number, manufacturer's part number, quantity, unit value, total value and remarks; the total number of items and grand total value; and the Preventive Officer's "passed for export" endorsement with the exporter's declaration that the particulars are true. The form is the airline-side mirror of the ordinary shipping bill for stores in bond.
Bill of Coastal Goods (Form) Regulations, 1976
Made by Notification No. 424 dated 23 October 1976, as amended by Notification No. 224-Cus. dated 22 October 1977, under section 157 read with section 92. They come into force on a date the Board appoints, and were brought into force from 1 January 1978. Regulation 2: the bill of coastal goods to be presented by the consignor of any coastal goods under section 92(1) is in the Form appended to the regulations. The regulation concerns the form only.
Boat Notes Regulations, 1976
Made by Notification No. 426-Cus. dated 23 October 1976, as amended by Notification No. 226-Cus. dated 22 October 1977, under section 157, and brought into force from 1 January 1978.
| Regulation | Provision |
|---|---|
| 2 | Definitions: "Boat Note" is the Boat Note in Form I, Form II or Form III, as the case may be; the Commissioner and proper officer carry the Act's meaning |
| 3(1) | Every boat note is issued by the proper officer |
| 3(2)(a) | If the Commissioner is satisfied that it is necessary, he may authorise an exporter or his authorised agent to issue a boat note |
| 3(2)(b) | A person so authorised maintains a proper account of boat notes issued and furnishes the proper officer such information as the Commissioner specifies |
| 3(3) | Boat notes are of the dimension and colour in the forms, maintained in duplicate and machine numbered |
| 4 | Boat notes are issued in all cases of export cargo (Form I), import cargo (Form II), and transhipment cargo, reshipment cargo or same bottom cargo (Form III) |
A worked example
Skyline Aero Parts holds imported aircraft stores in a bonded warehouse under section 85 and wants to re-export a lot. It presents the ex-bond shipping bill in the Schedule form, giving the bond number, warehouse and bill of entry details, and the Preventive Officer endorses it. For a different consignment of commercial goods, the exporter files an ordinary shipping bill in Form SB I or SB II. A coastal shipper sending goods between Indian ports presents the bill of coastal goods under section 92(1). Cargo moved to the ship by boat carries a boat note in Form I (export) or Form II (import); the Commissioner has authorised a large exporter to issue its own boat notes, so it keeps an account of every note and gives the proper officer the information he specifies.
Need help getting started with exports?
If you are an exporter preparing your first shipping bills, our IEC registration team can help with the registration and the filing set-up so that your forms are right the first time.
Key takeaways
- The shipping bill is in Form SB I or SB II and the bill of export in Form SB III or SB IV, to the printed paper and layout specifications.
- The 2017 Regulations superseded the 1991 Form Regulations.
- Aircraft stores re-exported from a section 85 warehouse use the Schedule form of the 1975 Regulations.
- The consignor presents the bill of coastal goods under section 92(1).
- Boat notes are in Form I (export), II (import) and III (transhipment, reshipment or same bottom cargo), issued by the proper officer or an authorised exporter.
Read next
- Regulations 1-8 of the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019
- Bill of Entry (Forms) Regulations, 1976 and four other form regulations
- Section 50 of the Customs Act, 1962: shipping bill and entry of goods for exportation
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.