Certain procedures have to be followed for the purpose of clearing goods to be exported. The exporter must submit the Shipping Bill in case of export by sea or air and Bill of Export in case of export by road in the prescribed form containing the prescribed details such as the name of the exporter, consignee, invoice number, details of packing, description of goods, quantity, FOB value, etc. Along with the Shipping Bill, other documents such as copy of packing list, invoices, export contract, letter of credit, etc. are also to be submitted.
Goods have to be assessed for duty even if no duty is payable.
Shipping bill for export of goods under claim for duty drawback. This shipping bill is green colored. Shipping Bill for export of dutiable goods. This shipping bill is yellow colored. Shipping Bill for export of duty free goods.