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    <description>Shipping bill for export of dutiable goods (Form No. 94 / Annexure II) is the standardized customs declaration capturing exporter and consignee identification, shipping and transport details, cargo description with statistical and EXIM scheme codes, and an itemised valuation analysis (FOB, freight, insurance, commission, discounts, other deductions). It supplies the data required to compute the Assessable Value under Sec. 14 of CA, duty and cess, and records duty payment particulars, supporting documents checklist, officer endorsements, and preventive supervision and examination entries for customs clearance.</description>
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