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          <h1>Shipping Bill Regulations 2022: Key Terms Defined for Post-Export Conversion Under Section 28AAA of Customs Act</h1> The Shipping Bill (Post Export Conversion in Relation to Instrument Based Scheme) Regulations, 2022, define key terms for the application of these regulations. 'Act' refers to the Customs Act, 1962. 'Conversion' involves amending the shipping bill or export declaration to another instrument-based scheme post-export. An 'instrument-based scheme' utilizes instruments as described in section 28AAA of the Act. 'Jurisdictional Chief Commissioner of Customs' and 'Jurisdictional Commissioner of Customs' refer to the respective officials overseeing the customs station where the export occurred. Undefined terms in these regulations adopt their meanings from the Customs Act.

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