Trade Updates
CBIC extends IGST exemption on COVID vaccines till March 2026 · Anti-dumping duty on Chinese solar glass — effective Dec 2025 · DGFT updates SION norms for engineering goods exporters · New BIS mandatory certification for 47 electronics categories · Customs duty on gold revised to 6% — Finance Ministry notification · ICEGATE portal upgraded — new e-filing interface live from Jan 2026 · FTA duty benefits extended to 12 new product categories under ASEAN · Container dwell time at JNPT reduced to 3.2 days — APSEZ report · CBIC extends IGST exemption on COVID vaccines till March 2026 · Anti-dumping duty on Chinese solar glass — effective Dec 2025 · DGFT updates SION norms for engineering goods exporters · New BIS mandatory certification for 47 electronics categories · Customs duty on gold revised to 6% — Finance Ministry notification · ICEGATE portal upgraded — new e-filing interface live from Jan 2026 · FTA duty benefits extended to 12 new product categories under ASEAN · Container dwell time at JNPT reduced to 3.2 days — APSEZ report ·
Customs - Regulations29.08.1991

Shipping Bill And Bill of Export (Form) Regulations, 1991.

Document Text

SHIPPING BILL AND BILL OF EXPORT (FORM) REGULATIONS, 1991 M.F. (D.R.) Notification No. 61/91 (N.T.)-Cus., dated 29-8-1991 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 [See Forms 93, 94, 95 and 96 in Part 5], 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 [See Forms 97, 98, 99 and 100 in Part 5], 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 :- top (i) - 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 inside the 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 – I 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 specifications 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 imported materials or the quantum per unit of the 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 (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; follows :- (f) that the goods are not manufactured and/or exported by a unit licenced as a 100% export oriented unit in terms of the import and export policy in force; (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 Exports & ______________________ (Name of the office). Controller Imports of (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 Quantity Whether Characteristics 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 Quantity Whether Characteristics 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 CONSIGN- MENTS 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 AGENCY ETC. (a) I/We _____________________ (name of the exporter) do hereby declare that the goods being despatched are/shall be in accordance with the conditions prescribed in the Export (Quality Control and Inspection) Act, 1963. Application for necessary inspection/quality control has been made to _______________ (name of the export inspection agency) and the same in original will be produced along with the goods at the time of customs examination. (b) I/We _____________________ (name of the exporter) do hereby declare that the goods are as per the quality control requirements under the Export (Quality Control and Inspection) Act, 1963. Application for the issue of the inspection/quality control certificate has been made to _______________ which is duly authorised agency to issue such a certificate. 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 Customs authorities) Shipping Bill No. & Date _____________ Name & Signature of the Customs Officer __________ ABBREVIATIONS RBI Code No. SB No. AR-4 QC Cert. No. L/C No. CIF CFR * FOB CHA GR Form ETC Licence - Shipping Bill No. - Application for removal 4. - Quality Control Certificate Number - Reserve Bank of India Code Number - Letter of Credit Number - Cost Insurance Freight - Cost and Freight * - Free on Board - Custom House Agent - Guaranteed Receipt Form - Licence - Quality Control Certificate - Drawback - Air Way Bill No. - Export General Manifesto No. - Bill of Export * “CFR” is the revised abbreviation adopted Internationally QC Certificate DBK AWB No. EGM No. Trade Control Export BE for `Cost and Freight’ instead of “C & F” used earlier. _______

Source: Government of India — Customs - Regulations, dated 29.08.1991. Text is machine-extracted for reference; the officially published version prevails. Not legal advice.

HS Codes Referenced

19441962196319761991

Need the current duty rate?

Calculate the full duty cascade — BCD, SWS, IGST and trade remedies — for any HS code, free.

Open duty calculator