Shipping bill process in India: from IEC to Let Export Order

Every sea or air export from India passes through one Customs document: the shipping bill. Get it right and cargo moves from the CFS to the vessel without drama, and export benefits and IGST refunds follow. Get it wrong and the container waits, or the refund is held at validation. This guide walks through the shipping bill process in India in the order it actually happens.

This guide is based on ICEGATE's published FAQ and Customs procedure notes, as checked on 14 September 2026. Customs procedures are updated through CBIC circulars and public notices at each port. Confirm the current position with your customs broker or the Custom House before relying on it.

What a shipping bill is

A shipping bill is the export declaration for goods leaving India by sea or air. Goods exported through a land customs station use a bill of export instead. The shipping bill is filed electronically on the Indian Customs EDI system through ICEGATE, the Customs portal that handles e-filing of shipping bills and bills of entry, manifests, duty payment and drawback disbursal.

The shipping bill is where the exporter declares what is being exported, its value, its classification and any export scheme it wants to use. Later steps, including the Let Export Order, the export manifest and refunds, all refer back to it.

Step 1: Set up before the first shipment

These are one-time steps. Missing any of them can hold up the first shipment.

If your AD code status shows pending with Customs, ICEGATE's FAQ says approval usually takes 7 to 10 working days, so register it well before the first cargo is ready.

Step 2: Prepare the export documents

The shipping bill is built from the commercial documents for the shipment. What you need depends on the goods, the destination and any scheme you claim, but the core set usually includes:

• Commercial invoice, with invoice numbers and dates exactly as they will appear in your GST returns.
• Packing list.
• The contract or purchase order where relevant.
• Documents required for the specific goods, such as test or inspection certificates, or permissions for restricted items.
• Documents supporting any export benefit or scheme you declare.

Consistency matters more than volume. The invoice number, port and GSTIN you put on the shipping bill are later matched automatically against your GST returns.

Step 3: File the shipping bill on ICEGATE

The exporter, or a customs broker acting for the exporter, files the shipping bill electronically. The declaration covers the exporter, consignee, goods, classification, quantity, value, port and the export scheme being claimed. On submission the system generates a shipping bill number.

Types of shipping bill. Customs procedure prescribes different shipping bills by purpose: for duty-free goods, for dutiable goods and for exports under drawback. On the EDI system the scheme is declared while filing, and ICEGATE notes that drawback and licence benefits depend on the scheme declared in the shipping bill. Declare it correctly at the start: Chennai Customs' procedure notes that changing critical details such as value, drawback or port after the goods are presented can lead to the consignment being examined.

Upload supporting documents on e-Sanchit

e-Sanchit is the ICEGATE application for uploading supporting documents and linking them to the shipping bill, so paper copies are not submitted. The ICEGATE FAQ describes the flow: log in, open e-Sanchit, upload the document, validate it with your digital signature, choose the document type and submit. Use the same digital signature certificate that was registered on ICEGATE, or the upload fails with an invalid signature error.

Step 4: Assessment

Once filed, the shipping bill is processed on the EDI system. Chennai Customs' published export procedure notes that many shipping bills are processed on the basis of the exporter's declaration without human intervention, while others are taken up by an officer, who may call for samples to check value or classification or give instructions for examination. Queries raised by Customs must be answered before the shipment can move forward.

Step 5: Bring the goods in, examination and Let Export Order

The goods are brought to the port, ICD or CFS and presented to Customs. If the consignment is selected for examination, officers inspect it against the declaration and record the result on the system.

When Customs is satisfied that the goods match the declaration, the proper officer gives the Let Export Order (LEO) on the EDI system. Section 51 of the Customs Act, 1962 provides for this order permitting clearance and loading of goods for export, and allows it to be made electronically on the basis of risk evaluation. Loading can happen only after it. The LEO date matters later: DGFT integration checks on ICEGATE flag an invalid LEO or an LEO dated earlier than the shipping bill.

Separately, the vessel itself needs Entry Outward, the permission Customs grants to the master of the vessel under Section 39 of the Customs Act to receive and load export goods. Until Entry Outward is granted, export goods cannot be loaded on that vessel.

Step 6: Loading and the Export General Manifest

The carrier (shipping line, airline or their agent) files the Export General Manifest (EGM) with Customs electronically, listing the export cargo shipping-bill-wise. The exporter does not file the EGM, but the exporter depends on it: ICEGATE treats an unfiled EGM as a reason to hold the IGST refund, and its FAQ advises exporters to approach their shipping line, airline or carrier to file it immediately.

Step 7: IGST refund and export benefits

If you export goods on payment of IGST, the refund is processed by matching Customs and GST data. According to ICEGATE, the preconditions are:

1. GSTR-1 filed with the export invoice details in Table 6A (or amended in Table 9A).
2. GSTR-3B filed with the IGST paid shown in Table 3.1(b).
3. The EGM filed by the carrier.

ICEGATE then validates the records. Its published response codes are the quickest way to understand a stuck refund:

For grievances on IGST refunds, ICEGATE directs exporters to the Principal Commissioner or Commissioner of Customs at the gateway port.

RoDTEP scrips. ICEGATE's FAQ notes that an IEC holder with a digital signature can use the RoDTEP benefit, which is issued as an e-scrip in the ICEGATE e-scrip ledger. The scrip can be used to pay basic customs duty on imports, can be transferred to another user, and has a utilisation validity of 12 months.

Common shipping bill mistakes

• Invoice number or date different between the shipping bill and GSTR-1, which blocks the IGST refund.
• AD code not registered for the port, discovered when the cargo is already at the CFS.
• Wrong scheme declared, so the expected benefit does not flow.
• DSC mismatch on e-Sanchit uploads.
• EGM not followed up with the carrier after sailing.
• Different GSTIN on the shipping bill and in the returns for multi-state exporters.

Where software helps

Almost every mistake above is a data consistency problem: the same invoice number, GSTIN, port and container typed into three or four places by different people. A logistics system that keeps one export job with its documents and status reduces the chances of the numbers drifting apart.

Logiintra runs export jobs with a document checklist, factory stuffing workflows, bill of lading management, status tracking and GST billing, and its AI reads invoices and bills of lading so they are not re-typed. Customs filing on ICEGATE remains with the exporter or its customs broker. See our customs broker software, freight forwarding software and CFS and container software, or read the companion bill of entry process guide for imports.

Sources

• ICEGATE FAQ
• Chennai Customs Zone, Export Procedure
• ICEGATE portal