Export customs clearance: from shipping bill to let export order

This guide is for exporters shipping goods by sea or air through an Indian port, ICD or air cargo complex. It walks through customs clearance from filing the shipping bill to the let export order (LEO), and explains why the shipping bill also decides your IGST refund, duty drawback and RoDTEP.

Before your first shipping bill

• IEC from the DGFT portal, linked to your PAN and GSTIN.
• ICEGATE registration, so you can track documents and claims and, if you wish, file yourself.
• AD code registration at each port of export, so customs knows which bank account will receive your export proceeds, drawback and IGST refund.
• GST position: either a valid Letter of Undertaking (LUT) to export without paying IGST, or a plan to pay IGST and claim it back.

These steps are covered in detail in our article on AD code and ICEGATE registration.

Who files the shipping bill

The shipping bill is your legal declaration of export under Section 50 of the Customs Act, 1962, filed electronically into the Indian Customs EDI System (ICES). Most exporters use a customs broker licensed under the Customs Brokers Licensing Regulations, 2018. The broker prepares a checklist from your documents, you approve it, and the broker submits it. You remain responsible for what is declared, so read the checklist line by line before you approve.

You can also self-file through ICEGATE once registered, which suits regular exporters with in-house staff who understand classification and scheme codes.

Documents and declarations

Supporting documents are uploaded to e-Sanchit, the ICEGATE document upload facility. Customs no longer collects physical files. Typically you need:

• commercial invoice and packing list;
• GST tax invoice (its number and date must match what you report in GST returns);
• purchase order, contract or letter of credit;
• any licence, authorisation or certificate the product needs (for example an Advance Authorisation, a SCOMET licence, or a test report).

In the shipping bill you declare the IEC, GSTIN, eight-digit ITC(HS) code, quantity, FOB value and currency, whether you export under LUT or on payment of IGST, the drawback serial number, any scheme code, and whether you claim RoDTEP.

Step by step to the let export order

1. File the shipping bill. ICES generates a shipping bill number and date. You can file before the goods reach the port.
2. Assessment. The Risk Management System (RMS) decides whether the bill is facilitated or sent to an officer for assessment. An officer may raise a query on value, classification or exportability. Reply promptly through your broker.
3. Goods arrive. Cargo reaches the port, CFS, ICD or air cargo terminal, or is stuffed at your factory under the self-sealing procedure with an RFID e-seal.
4. Examination, if selected. RMS or the officer may order examination. Customs checks a sample of packages against your declaration; factory-stuffed containers under self-sealing are generally not opened unless there is a reason.
5. Let export order. Once customs is satisfied, it grants LEO. Only then can the goods be loaded. The final shipping bill is a digitally signed PDF with a QR code that can be verified on the ICETRAK mobile app.
6. Loading and EGM. After the goods are loaded, the shipping line, airline or its agent files the export general manifest (EGM). For ICD cargo, a gateway EGM is also filed at the port where the container is loaded onto the ship.

How refunds and incentives ride on the shipping bill

IGST refund

If you paid IGST on the export, the shipping bill itself is treated as your refund application once the EGM is filed and you have filed GSTR-1 (export details in Table 6A) and GSTR-3B. The GST system passes your invoice data to customs, which matches it against the shipping bill and pays the refund to the bank account registered with customs. No separate RFD form is needed. If you exported under LUT, there is no IGST refund on the shipping bill; you claim unutilised input tax credit on the GST portal instead.

Duty drawback

All Industry Rate drawback is claimed by declaring the drawback serial number in the shipping bill. After the EGM is filed, the claim is processed electronically and paid to your registered account. You generally cannot take IGST refund and also claim drawback at the higher rate that includes the IGST element; check the drawback schedule conditions with your broker.

RoDTEP

You must declare your RoDTEP claim in the shipping bill. After the EGM, the claim appears on ICEGATE, where you generate a transferable electronic duty credit scrip. RoDTEP is available until 31 December 2026 at the rates in Appendix 4R/4RE as they stood on 30 September 2026.

Common errors

• Invoice mismatch (error SB005). The invoice number in the shipping bill differs from GSTR-1, often because the broker used the commercial invoice number instead of the GST invoice number. This blocks the IGST refund.
• GSTIN mismatch (SB003) or a wrong shipping bill number or port code in GSTR-1 (SB001).
• EGM not filed (SB002) or gateway EGM missing (SB006). Chase the shipping line or your forwarder; nothing is paid until it is filed.
• RoDTEP not declared. If the box is not ticked at filing, the claim is very hard to recover.
• Bank account not registered or validated on ICEGATE, which stops refunds and drawback reaching you.
• Wrong classification. An incorrect ITC(HS) code can change the drawback and RoDTEP rate, trigger a query, or breach export policy.
• Late corrections. After the goods leave, an amendment under Section 149 of the Customs Act is allowed only on the basis of documents that existed at the time of export. Get it right before LEO.

Related on Exportsmitra

• AD code and ICEGATE: what customs needs before your first shipping bill
• GST for exporters: LUT, zero-rating and refunds
• RoDTEP: how the scheme works and how to claim it
• Duty drawback: All Industry Rates and brand rates
• HS Code Finder with RoDTEP rates

Sources

• Chennai Customs: export procedure
• JNCH Customs Public Notice 74/2020: paperless LEO copy and e-Sanchit
• JNCH Customs: guide to IGST refund on exports and error codes
• ICEGATE portal
• DGFT: RoDTEP notifications and Appendix 4R/4RE

Last checked 1 October 2026. Rules change: confirm with your customs broker before you act.