News Flash
  • Presidential Award of Appreciation Certificates and Medals announced on the occasion of Republic Day, 2023 Click here
  • Revised Annual Calendar of Departmental Examinations for The Year 2022-23 Click here
  • Departmental Examination: Confirmation for Inspectors of Central Tax scheduled in February,2023 now postponed. The examination re-scheduled from 21.03.2023 to 24.03.2023.
  • WCO Certificates of Merit - International Customs Day 2023. Click here
  • SECURITY ADVISORY -reg. Click here
  • Inviting Nominations for the post of Inspector and Sub-Inspector in National Investigation Agency on deputation basis -reg. Click here| Forwarding Letter
  • Cyber Security Guidelines - reg. Click here
  • Draft Seniority list of Joint Commissioner of Customs & Indirect Taxes appointed/promoted against the vacancy year 2015-16. Click here
  • Press Release regarding declaration of date of online written examination of Customs Brokers Licensing Examination, 2023 under CBLR, 2018. Click here
  • Extension of Closing date of Notice Inviting applications for the post of Additional Assistant Director in various Directorates under CBIC on a deputation basis- Reg. Click here
  • Filling up of posts of Staff Car Driver in Enforcement Directorate on deputation basis-Reg. Click here| Enclosure
  • Recruitment against Sports Quota in the Central Tax & Customs Department Pune-2022-Corrigendum-reg. Click here
  • Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 Rules | Circular
  • Publication of All Non-Tariff Measures (NTMs) along with Centralized Control Numbers (CCNs) in compliance with the 6th NCTF meetingClick Here
  • Notification issued to assign powers of Superintendent of Central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit. Click here
  • Notification for Departmental Examination for promotion of Tax Assistants to the Grade of Executive Assistants of Central Taxes & Customs to be held in the month of March, 2023 Click here
  • Annual General Transfer 2023. Click here
  • General Election to the Legislative Assemblies of Gujarat and Himachal Pradesh, 2022- Last visit of EOs for preparation of Scrutiny Reports etc.-Reg. Click here
  • CBIC has notified Rules of Origin of India-Australia Economic Cooperation and Trade Agreement Click here for rules
  • Request for Expression of Interest (EOIs) for Empanelment of CAs/ICWAs for conducting Special Audit under Section 66 of the CGST Act, 2017 at CGST Audit-1 Commissionerate, Delhi Click here
  • Filling up of the post of Administrative Officer in the Customs & Central Excise Settlement Commission, Additional Bench, Mumbai - Regarding Click here
  • Press Release on decisions of 48th GST Council. Click here
  • International Customs Day Celebration 2023: Seeking nominations for the award of WCO Certificates of Merit Click here | Proforma
  • Marks of Deptt. Exam. for Inspectors of Central Tax held in 02.08.2022 to 05.08.2022 declared. Nodal Officers (Exam) may download marks-sheet along with forwarding letter from their e-Mail ID. Click here
  • Notification issued to extend the due date for furnishing FORM GSTR-1 for November 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu. Click here
  • Notification for Departmental Examination for promotion of Ministerial Officers to the Grade of Inspectors of Central Taxes, Inspectors of Customs (Preventive Officers) & Inspectors of Customs (Examiners) to be held in the month of February 2023. It also contains the Schedule, Syllabus, and Instructions for Examination along with the format (in Annexure II) for requesting Question Papers. The Notification can be viewed through this link - Click here
  • CBIC has issued Postal Export (Electronic Declaration and Processing) Regulations, 2022 in furtherance of ease of doing business Notification No. 103/2022-Customs (NT)|Notification No. 104/2022-Customs (NT)|Circular No. 25/2022
  • Recruitment against Sports Quota in the Central Tax & Customs Department Pune Click here
  • CGL Examination 2020- Final Zone Allocation of Inspector (CGST).   |   Annexure-I   |  
  • Master’s Degree Programme in Public Finance at the National Graduate Institute of Policy Studies (GRIPS) in Tokyo, Japan (2023-24).   |   Nomination Form   |   Proforma   |   Annexure-I   |   OM   |  
  • Circular on Deputation-Willingness for the post of Inspector at NACIN, Faridabad Click here
  • DGTS is organizing an open house meeting with interested communication agencies for” Selection of Communication Agency for CBIC's Taxpayer outreach programs on 01st December, 2022 Click here
  • CGL Examination 2020- Final Zone Allocation of Inspector (PO & Examiner) and TA.   |   Annexure-I   |   Annexure-II   |   Annexure-III   |  
  • Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (5A) of rule 96 of the CGST Rules, 2017 Click here
  • Departmental Examination for promotion to the grade of Tax Assistant in Directorate Cadre (CCA DGPM) of CBIC for the year 2022-23 Click here
  • Stenographer Examination 2020- Final Zone AllocationClick here | Annexture I | Annexture II
  • CBIC issued notifications to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022 Click here
  • Filling up of posts in the Competition Commission of India and in CBN on deputation basis-Reg. Click here
View All

Shipping Bill and Bill of Export (Form) Regulations, 1991

Notification No. 61/91 (N.T.)-Cus., dated 29-8-1991 amended by Section (50) of Finance Act, 1995 (22 of 1995)

In exercise of the powers conferred by section 157, read with sections 50 and 60, of the Customs Act, 1962 (52 of 1962), and in supersession of the Shipping Bill and Bill of Export (Form) Regulations, 1976, except as respect things done or omitted to be done before such supersession, the Central Board of Excise and Customs hereby makes the following regulations, namely:-

1. Short title and commencement.-

(1) These regulations may be called the Shipping Bill and Bill of Export (Form) Regulations, 1991.

(2) They shall come into force on the 1st day of October, 1991.

2. Shipping Bill.-

A shipping bill to be presented by an exporter of goods shall be in the form specified in Annexure I, Annexure II, Annexure III or Annexure IV, as the case may be, appended to these regulations.

3. Bill of Export.-

A bill of export to be presented by an exporter of goods be in the form specified in Annexure V, Annexure VI, Annexure VII or Annexure VIII, as the case may be, appended to these regulations.

4. Specifications of Shipping Bill and Bill of Export (Form).-

The Shipping Bill and Bill of Export forms specified in Annexures I to VIII shall be in accordance with the following specifications, namely :-

(a) the forms shall be printed on foolscap size of paper measuring 34.5 cms by 21.5 cms and shall have the following margins namely :-

(i) top -1.5 cms,

(ii) bottom -1.5 cms,

(iii) left -1.8 cms,

(iv) right - 0.5 cms.

The layout of the forms and the sizes of the boxes shall be as per the  layout and boxes shown in the Annexures;

(b) the forms shall be printed on paper of grammage 70 to 85 grams per square metre; the paper should be stable in conditions of 50 to 60 per cent relative humidity;

(c) the captions, insidethe boxes of-the forms should the printed in 6 pt. mono sans-serif and should be located as near as possible to the top left of the boxes;

(d) the forms shall be filled in by using a typewriter only.

ANNEXURE -1
DECLARATION TO BE FILED IN CASE OF EXPORT OF GOODS UNDER CLAIM FOR DRAWBACK

I / We               (name of the exporter) do hereby declare as follows:-

(a) that the quality and-speafications of the goods as stated in this Shipping Bill are in accordance with the terms of the export contract entered into with the buyer/consignee in pursuance of which the goods are being exported;

(b) that the duties of Customs and Central Excise have been paid in respect of the containers, packing materials and other materials used in the manufacture of the export goods on which drawback is being claimed and that in respect of such containers, packing materials or other materials, no separate claim for rebate of duty under Rule 12A or Rule 191A of the Central Excise Rules, 1944 has been made or will be made to the Central Excise authorities;

(c) that there is no change in the manufacturing formula and in the quantum per unit of the imported materials or components if any, utilised in the manufacture of export goods; and that the materials or components, which have been stated in the application under Rule 6 or Rule 7 to have been imported, continue to be so imported and are not being obtained from indigenous sources;

(d) that the present market value of the goods is as follows :-

(e) that the goods are not manufactured and/or, exported in discharge of export obligation against an advance licence issued under the Duty Exemption Scheme vide relevant import and export policy in force;

(f) that the goods are riot manufactured and/or exported by a unit licenced as a 100% export oriented unit in terms of the import and export policy inforce;

(g) that the goods are not manufactured and/or exported by a unit situated in any Free Trade Zone, Export Processing Zone or any such other Zone;

(h) that the goods are not manufactured partly or wholly in bonds under Section 65 of the Customs Act, 1962;

(i) that the goods are not manufactured partly or wholly in bond under Rule 191B of the Central Excise Rules, 1944;

(j) that the export value .of each of the goods covered by this shipping bill is not less than the total value of all imported materials used in the manufacture of such goods.

[NOTE: Strike out the declaration whichever is not applicable]

Name & Signature of the exporter _________

 

ANNEXURE - II
DECLARATION TO BE FILED IN THE CASE OF EXPORT OF GOODS UNDER THE D. E. E. C. SCHEME

 

I / We _______________ (Name of the Exporter) do hereby declare as follows :-

(a) that the goods to be exported under this Shipping Bill are the products corresponding to the export products specified against Sl. No. _____ in part (e) of the DEEC No. _______ dated ____ issued by the

Joint/Deputy Chief Controller of Imports & Exports ______________ (Name of the office).

(b) that the following raw materials/components/consumables have been used for the manufacture of goods covered under this shipment, namely :-

Sl.  No.  Description   Quality     Technical characteristics        Quantity Whether imported/indigenous 

(c) that I/We are not availing the benefit of the provisions of Rule 191A or Rule 191B of the Central Excise Rules, 1944

OR

that I/We are availing the benefit of the provisions of Rule 191A or Rule 191B of the Central Excise Rules, 1944 in respect of ___________
(name of the item).

[NOTE : Strike out the declaration whichever is not applicable]



                                                                                 Name & Signature of the Exporter ---------------------------
                                                                                 (for use by the Customs authorities)

                                                                                           Shipping Bill No. & Date. ------------------------------

                                                                                           Name & Signature of the Customs Officer ------------------

 

ANNEXURE - III
DECLARATION TO BE FILED IN THE CASE OF EXPORT OF GOODS IN ANTICIPATION OF ISSUE OF AN ADVANCE LICENCE/DEEC

 

I / We _________________ (name of the exporter) do hereby declare as follows :-

(a) that the shipment is in pursuance of discharge of the export obligation against export order No. _______ dated ______; and

(b) I/We request for registration of the shipping bill in anticipation of the grant of an Advance Licence/DEEC for which we have already applied  to the Licensing Authority, namely
vide our application No. _______ dated _______ and for which I/We have obtained the letter of permit/receipt No. _______ dated _____ from the said Licensing Authority.

(c) that the following raw materials/components/consumables have been used for the manufacture of goods covered under this shipment, namely :-
 

Sl.  No.  Description   Quality     Technical characteristics        Quantity Whether imported/indigenous 

(c) that I/We are not availing the benefit of the provisions of Rule 191A or Rule 191B of the Central Excise Rules, 1944

OR

that I/We are availing the benefit of the provisions of Rule 191A or Rule 191B of the Central Excise Rules, 1944 in respect of____________
(name of the item).

[NOTE : Strike out the declaration whichever is not applicable]

                                                                                                  Name & Signature of the Exporter _________
                                                                                                   (For use by the Customs authorities)

                                                                                                 Shipping Bill No. & Date _________

                                                                                                 Name & Signature of the Customs Officer_________

 

ANNEXURE - IV
DECLARATION TO BE MADE ON SHIPPING BILLS FOR CONSIGNMENTS COVERED BY AR-4A
PENDING WEIGHMENT AT THE DOCKS

 

In consideration of the Commissioner of Customs agreeing to assess the goods on the declared weight pending verification by reference to AR-4A Forms, I/We ___________ (name of the exporter) do hereby agree :-

(a) to pay any extra duty/cess leviable on the goods covered by the Shipping Bill, and

(b) to produce the AR-4A Forms covering the shipment to the Customs House within 15 days of the shipment of the goods.

[NOTE : Strike out the declaration whichever is not applicable]

                                                                                            Name & Signature of the exporter _________
                                                                                            (For use by Customs authorities)
                                                                                            Shipping Bill No. & Date.-
                                                                                            Name & Signature of the Customs Officer_________

 

ANNEXURE V
DECLARATION TO BE MADE BY EXPORTERS
WHO FILED SHIPPING BILL WITHOUT CERTIFICATE
FROM THE EXPORT INSPECTION FROM THE EXPORT INSPECTION AGENCY ETC.

 

(a)  I/We                              (name of the exporter) do hereby declare the goods been despatched are shall be in accordance with the conditions prescribed in the Export (Quality Control and Inspection) Act,1963.Application for neccessary inspection/quality control has been made to                     (name of the export inspection agency) and the same in the original will be produced alongwith the goods at the time of customs examination.

(b) I/We                              (name of the exporter) do hereby declare the goods are as per the quality control requirements under the   Export (Quality Control and Inspection) Act,1963. Application for the issue of inspection/quality control certificate has been made to                 which is duly authorised agencyto issue such acertificate. The said certificate will be produced to the Customs Officer for checking at the time of shipment.

[NOTE : Strike out the declaration whichever is not applicable]

                                            Name & Signature of the exporter_________

                                                                                     (For use by the Customs authorities)

                                                                                     Shipping Bill No. & Date _________

                                                        Name & Signature of the Customs Officer_________

 

Abbreviations

SB No. Shipping Bill No.
AR-4 Application for removal 4. 
QC Cert. No Quality Control Certificate Number 
RBI Code No. Reserve Bank of India Code Number 
L/C No. Letter of Credit Number 
CIF  Cost Insurance Freight 
CFR*  Cost and Freight*
FOB Free on Board 
CHA Custom House Agent 
GR Form Guaranteed Receipt Form 
ETC Licence Export Trade Control Licence 
QC Certificate Quality Control Certificate 
DBK Drawback
AWB No.  Airway Bill No. 
EGM No. Export General Manifesto No.
BE Bill of Export 
                  * "CFR"is the revised abberivation adopted internationally for "Cost and Freight"  instead of "C&F" used earlier.