https://www.taxtmi.com/article/detailed?id=15376 The date of shipment or dispatch is determined by mode-specific transport documents: Bill of Lading for sea, Airway Bill for air reflecting departure, dispatch date for land-locked consignments, postal dispatch stamp for parcels, courier receipt/waybill for registered courier, and handover date to the first carrier on Combined Transport Bills for multimodal shipments; export rules mirror these principles with additional sea-specific provisions (bulk, containerised, ICDs, LASH barges), Customs officer notation for air, Railway Receipt for rail, and border certification for road. Special provisions protect exporters against adverse procedural changes and preserve export-obligation accounting. en-us Tue, 11 Nov 2025 08:20:45 +0530 Tue, 11 Nov 2025 08:20:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15376 The date of shipment or dispatch is determined by mode-specific transport documents: Bill of Lading for sea, Airway Bill for air reflecting departure, dispatch date for land-locked consignments, postal dispatch stamp for parcels, courier receipt/waybill for registered courier, and handover date to the first carrier on Combined Transport Bills for multimodal shipments; export rules mirror these principles with additional sea-specific provisions (bulk, containerised, ICDs, LASH barges), Customs officer notation for air, Railway Receipt for rail, and border certification for road. Special provisions protect exporters against adverse procedural changes and preserve export-obligation accounting. Articles Customs - Import - Export - SEZ Tue, 11 Nov 2025 08:20:45 +0530 https://www.taxtmi.com/article/detailed?id=15376