What is Shipping Bill?
A shipping bill describes the goods, their value, the exporter, the buyer and the port, and is filed electronically on ICEGATE by the exporter or its customs broker. Customs assesses it, may examine the cargo, and then gives the Let Export Order that allows loading.
The shipping bill is also where export incentives are claimed: duty drawback, RoDTEP and IGST refunds all flow from the details declared on it, so errors on the shipping bill delay those refunds.
On India–USA shipments
For US-bound cargo the description and HS code on the shipping bill should match the commercial invoice your buyer's customs broker will use for the US entry.
